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Topic Review
Biography
Topic Review
Audit Expectation Gap in External Audit of Banks
The function of the external audit, largely as a result of the scandals and financial crises that have occurred, has been the subject of debate and criticism. This aspect has fostered discussions around the Audit Expectation Gap, which, in short, is understood as the differences in expectations between the audit’s results and what is expected from it.
270
27 Nov 2023
Topic Review
Tourists’ Food Involvement, Place Attachment, and Destination Loyalty
Destination food has been increasingly appealing to tourists within adjacent markets. This trend has been widely recognised by destination marketers. Tourists’ food involvement affects their place attachment and destination loyalty, as well as the differentiation of tourists with different lifestyles.
271
14 Aug 2023
Topic Review
The Intersection of Green Finance and Sustainable Development
Attaining sustainable development goals is a complex process that involves a range of economic, social, and environmental factors. It requires investments in infrastructure, technology, and human capital. In this case, green finance is conducive to channel investments toward sustainable projects and initiatives by providing incentives for environmentally friendly practices and technologies and by encouraging companies and investors to adopt sustainable business models.
269
18 Dec 2023
Topic Review
Relationship between Entrepreneurship and per Capita Output
The relationship between research and development expenditure (RED), per capita output, and entrepreneurship is a topic of much discussion among business leaders, policymakers, and researchers. Numerous research studies have established a connection between R&D expenditure and per capita output.
270
16 Jun 2023
Topic Review
CSR Disclosure and Women on Corporate Boards
The promotion of women in the professional area, especially on corporate boards, has become an important issue for corporate governance. The growing numbers of regulations on board gender quotas motivate scholars to pay attention to gender diversity on corporate boards. Scholars argue that women have certain attributes, such as empathy, being helpful, and sensitivity, that make them prudent guardians of shareholder interest. Generally, empirical evidence finds women’s board membership is linked with mitigatory agency problems and improved firm performance.
268
17 Jul 2023
Topic Review
Digitalization and Supply Chain
Digitization has completely changed the landscape of supply chain management, which enables businesses to streamline their processes and attain higher levels of profitability and sustainability. The relationships between digitalization and supply chain elements, particularly integration, communication, operation, and distribution, and their effects on corporate profitability and sustainability are investigated .
267
29 Dec 2023
Topic Review
Dynamic-Nexus between Cross-Border Dollar Claims and Economic Growth
The term “Eurodollar” first appeared in the public realm in 1960 when William Clarke gave name to a fledgling market. Nowadays, the terms “Eurodollar”, “Eurodollar system”, “ledger money”, “shadow money” and “ghost money” are all used interchangeably to describe U.S. dollars that exist offshore, that is, outside the U.S. domestic currency system and out of sight of its primary regulator, the Federal Reserve.
267
01 Apr 2024
Topic Review
Empowering Women through Digital Financial Inclusion
Financial inclusion empowers women and offers them more financial authority. It ultimately could have a positive impact on a family’s entire home. In addition, agency banking and other digital financial services made available through mobile phone platforms let women conduct transactions easily and safely from their own homes, companies, and communities. Despite the substantial advantages, there are still considerable challenges that need to be overcome before more women throughout the world may access digital financial services.
266
31 Jul 2023
Topic Review
CSR and Taxation Impact on Nigeria’s Sustainable Development
Nigeria’s upstream oil and gas sector is extensively contributing to the economic growth of the country, but the sector is plagued with challenges around corporate social responsibility (CSR) and taxation practices. The Petroleum Industry Act (PIA) was introduced to tackle these challenges towards promoting sustainable development in Nigeria.
266
13 Nov 2023
Topic Review
Performance Measurement Framework
Projects often fail due to a lack of understanding of the project requirements and constraints necessary for overall success.
266
09 Oct 2023
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