9 publication(s) trouvée(s)
Article scientifique
Audit firm attributes and financial performance: Traditional vs market-based measures in listed Nigerian manufacturing firms
Type of the article: Research ArticleA comparative assessment of how audit firms’ attributes affect financial performance using both market-based and …
Article scientifique
The relationship between audit committee characteristics and corporate value creation: Evidence from Moroccan listed companies
Type of the article: Research ArticleCorporate governance mechanisms have progressively played a crucial role in value creation, particularly in emerging …
Article scientifique
Oversight roles and governance responsibilities of the Treasury in South Africa under the Public Finance Management Act
Type of the article: Research ArticleThe study examined the effectiveness of the South African National Treasury’s oversight responsibilities under the …
Article scientifique
Audit committee characteristics and environmental, social, and governance reporting quality: An analysis of top 100 JSE-listed corporations
Type of the article: Research ArticleAudit committees are key in corporate reporting, ensuring credibility through internal controls, assurance processes, and …
Article scientifique
Adoption of strategic management accounting by small enterprises in South Africa
Strategic management accounting (SMA) is essential for small enterprises to enhance business decision-making and optimize resource allocation, thereby fostering competitiveness …
Article scientifique
Does neglecting the instruments of financial failure play a role in the bankruptcy of companies?
Corporate financial analysis tools are an important factor in corporate efficiency. Low-quality accessories for corporate financial analysis tools really brutally …
Article scientifique
Tax compliance in an EFD-enabled environment: Evidence from a developing economy
The focus of this study was to assess the contribution of Electronic Fiscal Devices (EFDs) to ensuring tax compliance among …
Article scientifique
Determinants of debt financing in South African state-owned entities
Using debt to finance investments is a common feature in the balance sheets of state-owned entities (SOEs). The greater the …
Article scientifique
Accounting systems in developing countries under sustainability: first glance from Ukraine and Ghana
The dissemination of sustainability reporting and integrated reporting is a key trend in the development of accounting systems under the …