5 publication(s) trouvée(s)
Article scientifique
The role of forensic auditing techniques in preventing non-government organisations’ financial statement fraud in South Africa using a proactive approach
This study is designed to investigate the role of proactive forensic auditing techniques in preventing fraudulent activities among NGOs in …
Article scientifique
Discriminating between Islamic and Conventional banks in term of cost efficiency with combination of credit risk and interest rate margin in the GCC countries: Does Arab Spring revolution matter?
This study aims to test the contagion effect of the Arab Spring revolution in the GCC countries on discrimination between …
Article scientifique
Basel capital requirements, portfolio shift and bank lending in Africa
Bank lending is a major source of income for a bank. Compliance with higher Basel capital requirements (CAR) portends serious …
Article scientifique
Alternative Asset: Evidence from Moroccan Insurance and Pension Funds
The goal of this paper is to provide a critical overview of Moroccan insurance/pension fund investments in alternative assets through …
Article scientifique
Abnormal accounting accrual Management by internal and external Market Discipline: The case of Tunisian banks in the context of the ‘Arab Spring’
Problem/Relevance: This paper deals with such market disciplinary factors as shareholder ownership, audit committee composition and Basel III prudential regulation …