36 publication(s) trouvée(s)
Article scientifique
Financial Literacy and Loan Repayment Performance in Informal Savings Groups: Evidence From Kericho Community Development Trust, Kenya
Informal savings and credit associations have become important mechanisms for extending financial services to underserved populations in developing economies, particularly …
Article scientifique
Demographic Influences on Perceptions of Artificial Intelligence Adoption in Internal Audit: Evidence From Public Universities in Ghana
Artificial intelligence (AI) is increasingly transforming internal audit practices, yet empirical evidence concerning its adoption in public-sector auditing in Sub-Saharan …
Article scientifique
Artificial Intelligence and Audit Quality in the Banking Sector: Empirical Evidence From a Developing Economy
Artificial intelligence is increasingly being adopted across financial institutions to enhance operational efficiency, strengthen risk management, and improve the quality …
Article scientifique
Driving Stability and Returns: An Empirical Analysis of Financial Soundness and Profitability in Nigeria’s Listed Commercial Banks
This study investigates the impact of financial soundness on the profitability of listed commercial banks in Nigeria, with a focus …
Article scientifique
Fintech Partnerships and Perceived Financial Performance of Commercial Banks Listed on the Nairobi Securities Exchange in Kenya
The relationship between fintech partnerships and financial performance has attracted increasing attention as commercial banks increasingly rely on external technology …
Article scientifique
Business Sustainability Practices: A Literature Review of the Association Between ESG and Financial Reporting Outcomes
The incorporation of environmental, social and governance (ESG) activities into business strategies has become a predominant way to maintain business …
Article scientifique
Digital Transformation in the Accounting Profession in Sub-Saharan Africa: Challenges, Opportunities, and Strategic Pathways
The digital transformation of professional sectors requires a systematic renewal of processes, and the accounting profession is no exception.In Sub-Saharan …
Article scientifique
Forensic Auditing as a Tool for Detecting and Prosecuting Financial Crimes in Zimbabwean State-Owned Enterprises
State-Owned Enterprises (SOEs) are essential for economic development but frequently suffer from endemic corruption and financial mismanagement, particularly in developing …
Article scientifique
Perceptions of Artificial Intelligence in Enhancing Fraud Detection and Internal Controls in Public Universities in Ghana
This study investigates the perceptions of internal auditors regarding the effectiveness of Artificial Intelligence (AI) in detecting fraudulent activities and …
Article scientifique
Financial Inclusion Driven by Digital Financial Platforms: Impact on Economic Growth in Ghana
This study investigated the impact of financial inclusion, driven by digital financial platforms, on economic growth in Ghana between 2000 …
Article scientifique
Evaluating the Impact of Performance Measurement Frameworks on Financial Management and Operational Efficiency in Fast Food Enterprises
This case study evaluated the effectiveness of performance measurement framework (PMF) in elevating operational efficiency, with a primary focus on …
Article scientifique
Financing Decision Practices, Size of Savings and Credit Cooperative Organization (SACCO) and Financial Sustainability of Deposit-Taking Savings and Credit Co-operative Societies in Kenya
Savings and Credit Cooperative Organizations (SACCOs) play a pivotal role in promoting financial inclusion, reducing poverty, and supporting social welfare …
Article scientifique
Loan Portfolio Risk and Capital Adequacy in Kenya’s Deposit-Taking Savings and Credit Cooperative Societies: Implications for Financial Stability and Inclusive Growth
Deposit-Taking Savings and Credit Cooperative Societies (DT-SACCOs) constitute a pivotal segment of Kenya's financial system by fostering domestic savings, facilitating …
Article scientifique
Reassessing the Financial Trilemma: A Mixed Methods Analysis of Its Impact on Financial Governance in Zimbabwean Banks (2010-2024)
A comprehensive reassessment of the financial trilemma's applicability to the governance of banking systems in peripheral economies has been conducted …
Article scientifique
Dynamic Spillover Effects of Member Economies on Foreign Financial Flows and Macroeconomic Indicators within the BRICS Bloc
The interdependence of emerging economies within the BRICS grouping-Brazil, Russia, India, China, and South Africa-has been analysed through a time-varying …
Article scientifique
Market Reaction to the Interaction Between Top Management Tone and Earnings Management: Evidence from South Africa
South Africa has been severely impacted by several high-profile corporate scandals, with significant financial manipulation involving both the content of …
Article scientifique
The Influence of Capital Structure on Financial Performance: A Statistical Analysis of Robin Corporation Ltd in Zimbabwe’s Beverage Industry
This study investigates the relationship between capital structure and financial performance at Robin Corporation Ltd, a leading beverage manufacturer in …
Article scientifique
The Role of Complex Systems Theory in Harmonising Non-Financial Reporting for Sustainable Finance in Zimbabwean Commercial Banks
This study investigates the harmonising potential of complex systems theory in non-financial reporting of sustainable finance practices within Zimbabwean commercial …
Article scientifique
Determinants of Audit Committee Effectiveness in Ghana's Public Sector: A Focus on Committee Membership Characteristics
Ghana has enacted various policies and programmes, often with support from international agencies, to strengthen public sector financial management.These efforts …
Article scientifique
Determinants of Human Capital Disclosure in the Mining Industry: Comparative Analysis of South African and Zimbabwean Companies
The mining sector plays a pivotal role in the economies of South Africa and Zimbabwe, yet limited attention has been …
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