This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018. The measures of earnings quality considered were accrual quality, conservatism, earnings persistence,...

This study is designed to investigate the role of proactive forensic auditing techniques in preventing fraudulent activities among NGOs in the eThekwini region. The population of this study comprised 87 knowledgeable staff in the field of fraud risk management and auditing selected from 30 NGOs....

This study seeks to examine the role of regulation in the relationship between financial development and financial inclusion in Sub-Saharan Africa (SSA). Based on available data, the study used 30 SSA economies from 2008 to 2020, employing a generalized method of moments. The study found that as...

This study seeks to examine the role of regulation in the relationship between financial development and financial inclusion in Sub-Saharan Africa (SSA). Based on available data, the study used 30 SSA economies from 2008 to 2020, employing a generalized method of moments. The study found that as...