36 publication(s) trouvée(s)
Article scientifique
Enhancing Operational Efficiency and Financial Performance Through Internal Audit: A Case Study of BLESSING Finance
Internal audits serve as critical assurance services that support the enhancement of operational efficiency and financial performance within organizations.This study …
Article scientifique
Benchmarking Sustainable Performance in Shareholder Wealth Creation: A Data Envelopment Analysis Approach
The evaluation of companies' sustainability performance in generating shareholder wealth is increasingly reliant on environmental, social, and governance (ESG) ratings.This …
Article scientifique
The Impact of Economic Policy Uncertainty on the Performance of African Banks
This study investigates the impact of economic policy uncertainty (EPU) on the performance of African banks, utilising a panel of …
Article scientifique
Assessing the Role of Budgeting in Internal Control Efficacy Within Manufacturing Firms: A Case Study of Pepukai Plastics Industries
This investigation evaluates the effectiveness of budgeting as a mechanism for internal controls within manufacturing firms, with a specific focus …
Article scientifique
Impact of Articled Clerk Turnover on Audit Quality: A Study of BDO Zimbabwe Chartered Accountants
This study investigates the impact of the high turnover rate of articled clerks on audit quality within BDO Zimbabwe Chartered …
Article scientifique
The Impact of Information Technology Systems on Internal Control Effectiveness: A Case Study of Norman Ranch Limited
This research delves into the impact of Information technology systems (ITS) on the effectiveness of internal controls, using Norman Ranch …
Article scientifique
Macroeconomic Outcomes of Healthcare Financing Reforms in Nigeria: A Computable General Equilibrium Analysis
Since Nigeria's independence, concerted efforts have been made to fortify the healthcare system, aiming to safeguard millions of lives through …
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Purpose: Transfer pricing has largely been viewed in the context of crossborder transactions of multinational enterprises.Zimbabwe recently revised its transfer …
Article scientifique
Change in Management Accountant Roles: A Comparative Study of Two Public Sector Organizations in Nigeria
The paper examines management accounting change and the changing roles of management accountants in two independent organizations in the Nigerian …
Article scientifique
Effect of Ownership Structure on Financial Performance of Listed Insurance Firms in Nigeria
The study examines the effect of ownership structure on financial performance of listed insurance firms in Nigeria.Data was collected from …
Article scientifique
The Impact of International Financial Reporting Standards (IFRSs) Adoption on Financial Reporting Practice in the Nigerian Banking Sector
The adoption of International Financial Reporting Standards (IFRSs) in different countries of the world has become a contemporary issue especially …
Article scientifique
Working Capital Management and Financial Performance of Listed Conglomerate Companies in Nigeria
This study examines the impact of working capital management on the financial performance of listed conglomerate companies in Nigeria for …
Article scientifique
Effect of Firm Characteristics on Profitability of Listed Consumer Goods Companies in Nigeria
The aim of this research is to examine the effect of firm characteristics on profitability of listed consumer goods companies …
Article scientifique
The Importance of Introducing Electronic Accounting Disclosure Using the XBRL Language in Activating the Algerian Stock Market
This paper aims at highlighting the role of the XBRL in electronic accounting disclosure and how it contributes to the …
Article scientifique
Accountants’ Ethics and Fraud Control in Nigeria: The Emergence of a Fraud Control Model
This paper examined the influence of accountants' ethics on fraud control.Data were drawn from a review of the literature on …
Article scientifique
Application of Tax Audit and Investigation on Tax Evasion Control in Nigeria
Tax evasion has always being a bane to any tax system and there are diverse arguments on tax audit and …
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