Original Research Accounting
Exploring the Impact of Auditor Well-Being on Audit Quality

Jonathan Muterera; Julia Ann Brettle

Volume 11, Issue 3 , March 2024, Pages 212-228


  This study examines the underexplored link between auditor well-being and audit quality within the auditing profession, an area of critical importance for maintaining the integrity and effectiveness of audit processes. Despite extensive research on various determinants of audit quality, such as organizational ...  Read More

Original Research Management
A Framework of Critical Success Factors Affecting the Business to Business Sales Performance

Mohammad Safari; Tahereh Babazadeh

Volume 11, Issue 3 , March 2024, Pages 229-254


  The role and nature of business-to-business (B2B) sales performance has evolved since the end of the 20th century, largely due to technological, organizational, and societal changes. Nevertheless, literature has not yet been able to evolve along with it. The literature lacks research that exclusively ...  Read More

Original Research Management
Effect of Social Capital on Bank’s Financial Performance: Does Competitive Advantage Have the Mediating Role?

Syed Md. Khaled Rahman; Mohammad Mizenur Rahaman; Nilufar Yeasmin Lima

Volume 11, Issue 3 , March 2024, Pages 255-277


  The study sought to explore the effect of Social Capital (SC) on banks’ financial performance and whether this effect is mediated by competitive advantage (CA) or not. Secondary data were collected from banks’ nine years’ annual reports (2014-2022). By stratified sampling method, 20 ...  Read More

Original Research Accounting
Analyzing the Effects of Fundamental and Technical Factors on Stock Prices: A Study on the Information Technology Sector of Dhaka Stock Exchange

Farhana Yasmin

Volume 11, Issue 3 , March 2024, Pages 278-295


  The purpose of this paper is to investigate and identify the main forces that may affect the stock prices of one of the emerging sectors, the information technology industry of Dhaka Stock Exchange. A total of 6 companies of IT industry have been picked for the study, for a quarterly dataset within a ...  Read More

Review Article Accounting
Testing the Crowes Pentagon Theory of Fraud on Financial Statement Fraud

Jasella Sakwi Yanti; Yossi Diantimala; Nuraini A

Volume 11, Issue 3 , March 2024, Pages 296-312


  This paper aims to test the Crowes Pentagon Theory of Fraud in detecting financial statement fraud and provide further explanation of the fraud indicators in the Pentagon Fraud Theory consisting of pressure, opportunity, competence, rationalization, and arrogance. (arrogance) can detect fraud in financial ...  Read More

Original Research Management
Assessing the Corporate Governance Framework of Local Governments in Ghana

Anthony Egyir Aikins; David Wellington Essaw; John Victor Mensah

Volume 11, Issue 3 , March 2024, Pages 313-331


  International best practices require that corporate governance principles are introduced to guide institutions to operate in the best interest of stakeholders. Some local governments in Ghana have not been able to improve the lot of the people although corporate governance principles have been established ...  Read More