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International Financial Reporting Standards and Earnings Management, Audit Quality, and the Moderating Role of Corporate Governance of Listed Companies in Sub-Saharan Africa
This research examines how International Financial Reporting Standards (IFRS) implementation affects earnings management practices and audit quality among 120 publicly traded companies across Ghana, Nigeria, Kenya, and South Africa from…
Modelling the Inspection of Storey Buildings Under Construction Using a Knowledge-Based System Approach
Rapid urbanization in Kenya has intensified the construction of multi-storey buildings, exposing deficiencies in traditional inspection methods that are manual, subjective, and prone to knowledge loss, inefficiency, and regulatory gaps.…
The Influence of Interest Rate Risk and Supporting Variables Gap and Option Risk on Financial Performance: A Study of the Commercial Banks in Belize
This study explores the influence of interest rate risk and its supporting variables, option and gap risk, on the closure of commercial banks in Belize. Using a mixed methods approach,…
Toward a Framework for Advancing E-Governance Implementation and Utilization in Sierra Leone: Addressing Policy, Infrastructure, and Usability Requirements
The focus of this study was to design a framework for advancing e-governance implementation and utilization in Sierra Leone. This research work was triggered by the lack of robust ICT…
Effect of Stakeholders’ Involvement in Housing Policy on the Quality of Housing in Malawi
Flood disasters continue to annually wreak havoc on millions of people's lives in Malawi mainly through collapsing housing, resulting in fatalities and significant financial losses (UN, 2019). The primary goal…
Higher Education Leaders’ Perspectives on the Performance Expectations, Effort Expectations, Social Influences and Facilitating Conditions of Online Learning: A Qualitative Case Study of the Caribbean
Technological advancements are seen to have advanced most fields significantly. Yet higher education institutions (HEIs) have not fully embraced the transformative power of online education, despite its wealth of advantages.…
The Effects of Environmental Cost on Oil and Gas Performance in Nigeria (A Study of Mainland Oil and Gas Company, Calabar)
The oil and gas industry significantly contributed to Nigeria's economic growth. However, it resulted in considerable environmental damage, especially in the Niger Delta. These environmental costs encompassed expenditures related to…
The Role of Transformational Leadership in Advancing Innovation in Nigerian School Businesses
This study examines the role of transformative leadership on the innovation and creativity of schools in the Nigerian educational sector. Motivated by a global push for continuous improvement in school…
Investigating the Effect of Feature Engineering on Structured and Unstructured Data for Predictive Modelling and Machine Learning in Enterprises of Developing Countries: A Case Study of the Republic of Namibia
This study investigates the effect of feature engineering on structured and unstructured data for predictive modelling and machine learning in Namibian enterprises. With structured and unstructured data increasingly available, enterprises…
The Knowledge, Attitudes and Practices of Clinical Supervision Among Counsellors in Botswana
The study adopted the Explanatory sequential design of mixed method to investigate the Knowledge, Attitudes and Practices among counsellors in Botswana. Study examined counsellors’ knowledge of CS, their level of…
Factors Affecting the Performance of Women-Owned Small and Medium Enterprises (SMEs) in Uganda Kampala District
Interest in the role of Women-owned small and medium-sized enterprises (SMEs) in the growth and development process of nations continues to lead in policy debates in developed and developing nations.…
A study on critical success factors for sustainable growth of small and medium enterprises (SMEs) in Zimbabwe
This study on critical success factors for sustainable growth of small and medium enterprises (SMEs) in Zimbabwe was conducted to determine what caused SMEs in Zimbabwe to succeed or fail,…
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