Establishment of the CBEF at the county level via the Public Finance Management Act (PFMA) 2012 was designed to increase public involvement in the financial management of the county. The study was anchored under elite mass stakeholder theory. The study employed a descriptive surv...
Open access
Research Article10.9734/ajeba/2022/v22i1830652
After the introduction of the new standard on debt restructuring in 2019, this article analyzes the motivation of debt restructuring, compares the differences between the old and new standards on debt restructuring and analyzes the different effects of the new and old standards o...
Open access
Research Article10.9734/ajeba/2022/v22i1830648
The purpose of this research is to investigate the correlation and causation of theories of planned behavior, present bias, iNcentives, Understanding mappings, Defaults, Giving feedback, Expecting error, and Structuring complex choices (NUDGES), and financial literacy for the uni...
Open access
Research Article10.9734/ajeba/2022/v22i1830645
Aims: This study examines previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. Study Design: This study reviews the literature on fraud prevention available in various databases. Place...
Open access
Research Article10.9734/ajeba/2022/v22i1830644
Unceasing substantial loss of intellectuals and technical personnel from any nation causes dire depletion of the economy of that nation and should give anyone who means well for the nation serious cause for concern. Offor P. U. et al (2022) used matching function model to analyse...
Open access
Research Article10.9734/ajeba/2022/v22i1730642
Objectives: To analyze the effect or impact of Digital Services Trade on economic growth (GDP) of a panel of Low, Middle and High Income Countries. Study Design: Panel Quantitative Study. Methodology: Dynamic Difference GMM (Diff-GMM) and System GMM (Sys-GMM), Panel pooled OLS (P...
Open access
Research Article10.9734/ajeba/2022/v22i1830643
Innovation is an important strategic support for China to accelerate the building of a strong science and technology nation. As the largest developing country attracting FDI, China's FDI has become an exogenous driving force for development, and the technology spillover generated...
Open access
Research Article10.9734/ajeba/2022/v22i1730641
The banking sector in different parts of the world have challenges in detecting and preventing frauds due to weak controls. However, an effective system if well implemented an organization is capable of preventing and detecting fraudulent activities. The main purpose of this stud...
Open access
Research Article10.9734/ajeba/2022/v22i1730639
This study evaluated the relationship of insurance sector development with the growth of Nigerian economy between 2003 and 2020. The study analyzed the time series data by employing the Autoregressive Distributed Lag Model. Thus, findings indicated that insurance sector productiv...
Open access
Research Article10.9734/ajeba/2022/v22i1730640
Aims: The objective of this research is to glance at the projections of financial distress in the textile and garment sub-sectors listed on the IDX. Methodology: The case study method is used in this study to employ the descriptive quantitative method approach. While the IDX is t...
Open access
Research Article10.9734/ajeba/2022/v22i1730638