|
|
|
|
|
Ayman Abdelrahim and Husam-Aldin N. Al-Malkawi
The purpose of this paper is to systematically review the literature on the influential factors of internal audit effectiveness and articulate these factors in a conceptual model. A systematic literature review (SLR) is conducted to identify the influent...
ver más
|
|
|
|
|
|
|
|
|
Josef Baumüller,Stefan O. Grbenic
Pág. 369 - 381
Non-financial reporting as established through the NFRD (2014/95/EU) has become a core element of the EU Commission?s ambitions to transform the European economy towards more sustainability. To address the increased criticism which meets the current repo...
ver más
|
|
|
|
|
|
|
|
|
Hind Lebdaoui,Youssef Chetioui,Elias Guechi
Pág. 13 - 21
This paper aims to investigate the impact of behavioral biases and financial literacy on investment performance in an emerging stock market context. Based on data collected from a sample of 196 Moroccan investors operating in Casablanca stock exchange, w...
ver más
|
|
|
|
|
|
|
|
|
Marina Bornman,Marianne Wassermann
AbstractOrientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and a...
ver más
|
|
|
|
|
|
|
|
|
Mohammed Ali Alqassabi
Pág. 209 - 218
This paper provides insights on the sustainability of SMEs in Oman and presents a conceptual framework for the government support to the SMEs. The paper adopted a sequential mixed method of interviews and structured questionnaire including 39...
ver más
|
|
|
|