Original Research Accounting
Determinants of Agency Costs: Evidence from Non-Bank Financial Institutions of Bangladesh

Raihan Sobhan; Muntaqim Chowdhury

Volume 9, Issue 2 , February 2022, Pages 68-84

https://doi.org/10.5281/zenodo.6613271

Abstract
  The main purpose of the research is to determine the factors that influence agency costs in listed non-bank financial institutions of Bangladesh. The following eight factors have been considered in this study: board size, percentage of independent directors, and percentage of female directors under board ...  Read More

Original Research Accounting
Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms

Amos I Ganyam; Terungwa Azende; Luper Iorpev

Volume 9, Issue 2 , February 2022, Pages 85-96

https://doi.org/10.5281/zenodo.6613425

Abstract
  The primary focus of this study was to determine the effect of audit client importance on earnings management of Nigerian quoted consumer goods firms. The descriptive research design approach was adopted. From 2012 to 2019, data were obtained from 13 consumer goods firms quoted on the Nigerian Exchange ...  Read More

Case Study Accounting
Operational Audit in Inventory Management: Case Study of CV. X in Bali

Erlin Tirta Winata

Volume 9, Issue 2 , February 2022, Pages 97-116

https://doi.org/10.5281/zenodo.6612379

Abstract
  Inventory plays an important role in almost all organizations, whether in trade, services, or manufacturing. When an organization fails to control its inventories, the impact it will face is an inflated or inadequate inventory, loss of customers, decreased competitiveness of the company, and loss of ...  Read More

Viewpoint Management
Sugarcane Industry in Fiji and its Contributions, Challenges and Solutions: A Survey of Saweni Area in Lautoka

Shivneil Kumar Raj

Volume 9, Issue 2 , February 2022, Pages 117-130

https://doi.org/10.5281/zenodo.6613392

Abstract
  This research highlights the importance of the sugarcane industry in a developing country like Fiji. this study aims to find out the contributions, challenges and possible solutions of reviving the sugarcane industry with regards to the Saweni Area in Lautoka. Sugarcane has been one of the major industries ...  Read More