Original Research Accounting
Time Pressure Influence and Audit Quality of Audit Firms in Abuja, Nigeria

Niyi Solomon Awotomilusi

Volume 9, Issue 11 , November 2022, Pages 686-702


  This study empirically examined time pressure influence on audit quality of audit firms in Abuja, Nigeria. Specifically, the study examined the effect of unreasonable deadlines for reporting on audit quality; effect of intense competition among audit partners on audit quality and the effect of work stress ...  Read More

Original Research Accounting
Predicting the Efficiency of Inventory Management Using Artificial Neural Networks

Hamidreza Hajeb; Mohammad Banafi

Volume 9, Issue 11 , November 2022, Pages 703-718


  The purpose of this study is to design a model to predict the efficiency of inventory management to help creditors and actual and potential investors and other stakeholders to avoid major losses in the capital market. For this reason, 137 companies listed on the Tehran Stock Exchange during the 10-years ...  Read More

Original Research Economics
Factors Affecting Income from Fish Pindang Businesses in Mlaten and Kedawang Villages, Pasuruan Regency, Indonesia

Ade Herawan; Agnes Quartina Pudjiastuti; Nur Ida Iriani

Volume 9, Issue 11 , November 2022, Pages 719-733


  People of Pasuruan Regency seize market opportunities for fishery commodities by conducting fish pemindangan (processing) businesses. The study aims to analyze factors that affect income of the fish pindang business in Mlaten and Kedawang Village, Pasuruan Regency. The research respondents were all fish ...  Read More

Original Research Economics
Problems and Prospects of Handloom Industries: A Regional Study

Saikat Pande

Volume 9, Issue 11 , November 2022, Pages 734-748


  The handloom textile industry, one of the significant labor-contributing industries in Bangladesh, provides income and employment opportunities for a sizable section of rural labor. However, in recent years, the handloom textile industry has been experiencing several problems in its production. The residents ...  Read More

Original Research Accounting
Cost Structure and Financial Performance of Quoted Industrial Goods Manufacturing Companies in Nigeria

Niyi Solomon Awotomilusi; Ogungbade Oluyinka Isaiah; Igbekoyi Olusola Esther; Adesuyi Temitayo Yomi

Volume 9, Issue 11 , November 2022, Pages 749-763


  Cost structure has considerably been a topical issue in the Manufacturing sector as it affects financial performance of the manufacturing companies and has not received reasonable attention in the accounting literature. The various components of cost structure were carefully assessed as independent variables ...  Read More