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Cognitive bias, intuitive attributes and investment decision quality in commercial real estate in Uganda

Kinatta, Moses Munyami; Kaawaase, Twaha Kigongo; … - In: Journal of property investment & finance 40 (2022) 2, pp. 197-219

Persistent link: https://www.econbiz.de/10012990465

The digital era of taxation : analysing the effectiveness of digital tax adoption on petroleum excise duty revenue

Opiso, Julius; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 10 (2023) 3, pp. 1-23

This paper investigates the relationship between digital tax adoption and the performance of petroleum excise duty using a sample of 52 petroleum importing companies in Uganda for the period 2022. Ordered probit regressions were used in the analysis to achieve the study's objectives. Consistent...

Persistent link: https://www.econbiz.de/10014506028

Sustainability performance disclosures : the impact of gender diversity and intellectual capital on GRI standards compliance in Uganda

Bananuka, Juma; Nkundabanyanga, Stephen Korutaro; … - In: Journal of accounting in emerging economies : JAEE 12 (2022) 5, pp. 840-881

Persistent link: https://www.econbiz.de/10013373415

The mediating effect of management control systems on human capital and sustainable performance among Ugandan power companies

Akankunda, Brendah; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 11 (2024) 1, pp. 1-27

This study examines the relationship between human capital and Sustainable Performance (SP) with the mediating role of management control systems in power companies in Uganda. The study is based on a cross-sectional research design in which pre-specified hypotheses are tested on a sample of 105...

Persistent link: https://www.econbiz.de/10014526933

The relationship between internal audit function quality and earnings quality : the moderating effect of CEO power

Kalembe, Dorcus; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 11 (2024) 1, pp. 1-28

This study investigates the relationship between internal audit function quality, Chief Executive Officer (CEO) power and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings quality. The study is correlational, cross-sectional, and...

Persistent link: https://www.econbiz.de/10014530188

Determinants of the intention to adopt Islamic banking in a non-Islamic developing country: the case of Uganda

Bananuka, Juma; Kaawaase, Twaha Kigongo; Kasera, Musa; … - In: ISRA International Journal of Islamic Finance 11 (2019) 2, pp. 166-186

Purpose: This paper aims to investigate the contribution of attitude, subjective norm and religiosity on the intention to adopt Islamic banking in an emerging economy like Uganda, which is a secular state that is in the early stages of adopting Islamic banking. Design/methodology/approach This...

Persistent link: https://www.econbiz.de/10012600403

Internal audit quality, punitive measures and accountability in Ugandan statutory corporations

Nalukenge, Irene; Kaawaase, Twaha Kigongo; Bananuka, Juma; … - In: Journal of Economic and Administrative Sciences 38 (2021) 3, pp. 417-443

Purpose: This study aims to (1) examine the contribution of internal audit quality, punitive measures to accountability in statutory corporations in developing countries such as Uganda and (2) test whether internal audit quality mediates the relationship between punitive measures and...

Persistent link: https://www.econbiz.de/10012540682

Determinants of the intention to adopt Islamic banking in a non-Islamic developing country: the case of Uganda

Bananuka, Juma; Kaawaase, Twaha Kigongo; Kasera, Musa; … - In: ISRA international journal of islamic finance 11 (2019) 2, pp. 166-186

Purpose This paper aims to investigate the contribution of attitude, subjective norm and religiosity on the intention to adopt Islamic banking in an emerging economy like Uganda, which is a secular state that is in the early stages of adopting Islamic banking. Design/methodology/approach This...

Persistent link: https://www.econbiz.de/10012138758

Internal audit quality, punitive measures and accountability in Ugandan statutory corporations

Nalukenge, Irene; Kaawaase, Twaha Kigongo; Bananuka, Juma; … - In: Journal of economic and administrative sciences 38 (2022) 3, pp. 417-443

Persistent link: https://www.econbiz.de/10013366397

The digital era of taxation: Analysing the effectiveness of digital tax adoption on petroleum excise duty revenue

Opiso, Julius; Nkundabanyanga, Stephen Korutaro; … - In: Cogent Business & Management 10 (2023) 3, pp. 1-23

Persistent link: https://www.econbiz.de/10014527529