Purpose: This paper presents the current scenario of offerings and availability of forensic accounting education in universities in the UAE. This study is useful in gaining a complete understanding of available courses on forensic accounting at the graduate and postgraduate level, especially in...

The study surveyed 488 young professionals to examine the relationships between social media and productivity in the workplace. Drawing on Users and Gratification theory, random samples were taken from the study group between the ages of 18-35 years. The results indicate that there is a positive...

With the resilient economic growth during and after the 2007–2008 financial crisis, emerging markets (particularly in Asia) were considered to be critical portfolio and foreign direct investment destinations for massive capital outflow generated by quantitative easing (QE) programmes. This...

Using rule 605 reports from major market makers that receive retail order flow, we examine the impact of zero-commission trades on order execution quality. We find that the effective spread for marketable orders between 100 and 499 shares marginally decreased following the zero-commission cut....

We show that retail traders in 2019-2020 incur transaction costs an order of magnitude smaller than those during the Barber and Odean (2000) sample and spreads 35% to 60% smaller than comparable institutional spreads. Moreover, retail effective spreads changed only trivially relative to...

We directly compare retail investor execution costs with exchange execution costs. We find off-exchange retail trades execute at lower effective spreads than comparable exchange trades, primarily due to the uninformed nature of retail trades. These results hold when payment for order flow (PFOF)...

We examine the joint effects of bank regulation and internal governance on bank stand-alone and systemic risk. Using a broad international sample, we find that banks with better governance in countries with better regulatory quality have lower risk. These results are stronger in more developed...