Purpose: This paper empirically investigates the effect of technology readiness, specifically technological optimism, technological innovativeness, technological discomfort, and technological insecurity on fraud detection and prevention (FDP) among registered commercial banks in...
Open access
Research Article10.9734/ajeba/2025/v25i112057
In emerging markets such as Kenya, the efficient utilisation of human resources directly influences the integrity of corporate reporting. This study investigated the effect of human capital efficiency (HCE) on the financial reporting quality (FRQ) of firms listed on the Nairobi S...
Open access
Research Article10.9734/sajsse/2026/v23i91385
Purpose: This study examined the moderated mediation effect of social value orientation and government trust on the relationship between tax service quality and tax compliance among small and medium enterprises (SMEs). Methodology: Guided by a positivist research philosophy and e...
Open access
Research Article10.9734/ajeba/2024/v24i101510
Aims: Actual revenues and expected revenue always differ, resulting in a shortfall in revenue collection. It is for this reason that the research sought to determine the moderating role of obligation cost on the relationship between Tax system automation and VAT compliance. Study...
Open access
Research Article10.9734/sajsse/2024/v21i10886