To ascertain the purpose and value of audit in the public-sector corporations, this study was done to explore the needs and perception of audit value likewise to analyse the perception of stakeholders like auditees and the society on the value of the audit conducted by the external auditors in Liberia. A qualitative method was used to collect and analyse the empirical data used in this study. The findings of this study have proven that the need of audit in the public-sector corporations is for accountability and transparency but mainly for legitimacy as government must work along with other stakeholders like public entities to respond to the needs of its citizen. Furthermore, this studying has proven that, indeed audit can add value in the public sectors. In Liberia, the audit conducted by GAC is of great value to all stakeholder as auditors are identifying and reporting on the exact performance of the resource allocation and program implemented in the public corporations.

Les invasions biologiques font partie des changements globaux qui contribuent à la perte de biodiversité. Les plantes invasives peuvent aussi provoquer des pertes économiques, notamment d'importants coûts pour leur contrôle. Dans l'archipel des Mascareignes plusieurs programmes de gestion ont été mis en place pour contrôler les espèces invasives. La perception du public sur les espèces invasives varie fortement entre les parties prenantes. En raison d'opinions divergentes sur la gestion des invasions, les travaux de recherche et de mise en œuvre de programme de lutte ont récemment généré des conflits d'usage. Ce travail de thèse a permis de conduire une étude pluridisciplinaire sur les dimensions socio-écologiques et économiques de la gestion de Rubus alceifolius, objet d'un programme de contrôle biologique à l'île de La Réunion. Nous avons mené une analyse économique des différentes options de gestion de R. alceifolius et des coûts futurs de son invasion. Nous avons évalué l'impact de la lutte biologique sur le rétablissement des espèces indigènes dans une aire protégée. Le succès économique et écologique du programme de contrôle biologique de R. alceifolius a été démontré dans les habitats d'altitude < 800 m. Afin de comprendre la raison des conflits entre les parties prenantes nous avons parallèlement développé un travail de recherche socio-anthropologique. Nous avons pu mettre en évidence des faiblesses dans le processus de prise de décision et de mise en œuvre collective de ce programme de lutte. Ces travaux de thèse mettent en exergue le besoin crucial d'identifier et d'impliquer les parties prenantes à toutes les étapes du programme de contrôle biologique. / Biological invasions contribute to the degradation of biodiversity globally. Invasive alien plants have impacted on natural resources management and have generated substantial costs of control and economic loss. Various management options have been put in place to control the level of invasions of targeted species. The public’s perception of invasive species varies among stakeholders. Controversies and conflicts emerged as a consequence of diverging opinions on the management of invasions. We conducted an inter-disciplinary study on the socio-ecological and economic dimensions related to the management of the invasive Rubus alceifolius, following a biological control programme in Réunion Island (France). Firstly, we carried out an economic analysis of the management options for R. alceifolius with future scenario on the cost of invasion. Secondly we assessed the impact of the recovery of native species post biological control. Thirdly a socio-anthropological investigation to understand the rationale behind controversies amongst stakeholders, was investigated. Lastly, a gap-analysis of the policy framework corresponding to a biological control programme was conducted. We found that the biological control programme of R. alceifolius was successful within the elevation limit of 800 m, from both an economic and ecological perspective. Given the shortfall in the decision-making process and implementation, this study demonstrated the crucial need to identify and involve stakeholders in all stages of a biological control programme. We concluded with key recommendations for successful biological programmes.

Corporate governance has received considerable attention over the past few decades especially after several corporate scandals and global financial crises surfaced. It is a tool that ensures the wealth maximization interest of shareholders (Grove & Clouse, 2015; Gupta, 2015). Several studies on corporate governance have been made around the world, mostly in the context of developed nations. These have made significant contributions to the corporate governance literature and practice. However, there is scant research that addresses corporate governance issues in the context of emerging economies. In terms of applicability, it is important to view corporate governance not as a whole but in the context of specific fashion due to the economic, political, social and cultural differences among countries. In spite of the numerous studies in the subject and their contributions, a significant gap exists in our understanding of the relationship between corporate governance structure, process and board performances. Most of the prior studies focused on board structure giving much less emphasis to the board process- the missing link. By way of addressing the gap and providing a broader understanding of the relationship among the corporate governance variables, this study, among others, explored how board structure and board process influence the board performance in an emerging market economy context. Board performance has hardly been explored in this setting and this study tries to contribute to the existing literature by examining the antecedents of the boards‟ performance. The antecedents are positioned in the second order constructs that include the board structure and the board process. The antecedents with the board structure go beyond the usual variables of size, CEO duality and the outside/inside directors‟ ratio. A mixed method approach was used in the collection and analysis of the data. Both quantitative and qualitative data were collected from private and public banks‟ governing bodies and various groups of stakeholders. The quantitative data were mainly analyzed statistically using the Partial Least Square method of the Structural Equation Modeling. The qualitative data obtained from the survey and the interviews were thematically analyzed to identify important concerns. The findings from the quantitative data analysis showed that board structure has positive and significant influence on board process, board service and control v task performance. The findings also indicated a positive and significant relationship between board process and both board service and control task performance. Furthermore, the study revealed that board process mediates the relationships between board structure and both board service and control roles; it was also found that ownership type affects board performance but has no influence on company performance. The stakeholders‟ perceptions of various aspects of corporate governance practices, as beginners, were found out to be not bad. However, Ethiopia, like many emerging market economies, does not yet have a fully developed legal and regulatory system. Additionally, the enforcement capacities of the regulatory organ are at a nascent stage, and a private sector that is able to support effective corporate governance has yet to emerge. The nature of the Ethiopian banking corporate governance system can be characterized by a one tier system with a non-executive board of directors and ownership concentration. The boards of directors are also mainly control oriented rather than strategic or service oriented leaders. / Graduate School of Business Leadership (SBL) / D.B.L.