This study assesses the factors that impacts on an individual’s adoption (ADOP) of mobile payment services (MPS) in the setting of a developing small island developing state (SIDS), Mauritius. A theoretical model is derived from prior research and combines factors from technology acceptance...

This paper looks at the social and environmental disclosure in Mauritius. In particular, the listed companies of Mauritius were targeted to assess their views for and against the social and environmental practices. Using a sample of 30 listed companies, the results suggest that there are listed...

The aim of this study is to assess the extent to which junior auditors, senior auditors and professional accountants use fraud prevention and detection methods, and their opinions regarding the effectiveness of these methods in the Mauritian context. A questionnaire was designed and sent to ten...

The aim of this paper is to examine whether the Capital Asset Pricing Model (CAPM) is able to explain the stock returns in the Mauritian stock market. The sample in the present study consists of all securities listed on the official market of the Stock Exchange of Mauritius (SEM). Using data...