Purpose: This paper aims to investigate the effects of the early adoption of International Standards on Auditing (ISAs) on Financial Market Indicators (FMIs) from a diffusion of innovation (DOI) theory perspective. Design/methodology/approach: Using panel data from 110 countries in a period...

The purpose of this research is to present the results of meta-analysis on the relationship between the determinant factors against tax evasion based on service and trust paradigm. This research synthesized 102 results of 33 individual articles within a period of 1978–2017. There is a robust...

This study empirically re-examines the weak form efficient markets hypothesis of the Ghana Stock Market using a new robust non-parametric variance-ratios test in addition to its parametric alternative. The main finding is that stock returns are conclusively not efficient in the weak form,...