Purpose: This study aims to analyze the relationship between corporate governance attributes and the International Financial Reporting Standard (IFRS) compliance among Zambian listed companies. Design/methodology/approach: Data was collected through content analysis of annual reports and...

Purpose: This paper aims to explore factors influencing the effectiveness of tax audit in Tanzania. The study organized factors into four categories: organizational-related, tax auditors-related, taxpayers-related and regulatory-related factors. Design/methodology/approach: The study used an...

Purpose: The purpose of this paper is to examine the determinants of audit report lag in Sub-Saharan African Central Banks. In this case, the determinants were divided into two categories: independent variables and mediating variables. The independent variables, which were generated from board...

This study attempts to identify determinants of pension funds benefits portability in Tanzania. This study used primary data collected from 100 members of pensions schemes through questionnaire. Utilizing regression analysis, this study examines the influence of administrative costs, information...

This paper assesses the stakeholder-related factors which influence Accounting Information Systems (AIS) effectiveness in Tanzania's Local Authorities (LAs). Using data collected from 19 LAs in Tanzania, we tested six factors: management support, qualification of accounting staff, education of...