Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 5881 - 5910 of 149002

Full-Text Articles in Business

Mitigating The Supply Chain Uncertainties And Risks In The Construction Projects: Case Studies Of Australian Construction Projects, Ming Juan Ding, Ferry Jie Sep 2025

Mitigating The Supply Chain Uncertainties And Risks In The Construction Projects: Case Studies Of Australian Construction Projects, Ming Juan Ding, Ferry Jie

Research outputs 2022 to 2026

Mitigating the supply chain uncertainties and risks has become increasingly crucial for project managers to enhance construction project performance. This paper investigates how companies develop risk mitigation frameworks to address the challenges such as disruptive risks, project delays, cost overrun within construction supply chains. The risk mitigation framework developed is more significant compared with other frameworks as it considers further the unique characteristics of a temporary configuration of construction supply chains and the network is particularly vulnerable to some adverse events. Through multiple case studies, this research examines how various stakeholders in construction supply chains manage the risks during and …


Converting Counterfeiters In Emerging Markets To Authorized Suppliers: A New Anti-Counterfeiting Measure, Liling Lu, Xin Fang, Sarah Yini Gao, Burak Kazaz Sep 2025

Converting Counterfeiters In Emerging Markets To Authorized Suppliers: A New Anti-Counterfeiting Measure, Liling Lu, Xin Fang, Sarah Yini Gao, Burak Kazaz

Research Collection Lee Kong Chian School Of Business

With more products being infringed by counterfeits, anti-counterfeiting measures, such as law enforcement and consumer education, have commonly been adopted in emerging markets. In recent years, “super fakes,” i.e., counterfeits of high quality, have become popular. Super fake manufacturers’ capability to produce high-quality products inspires a new anti-counterfeiting measure: converting counterfeiters to authorized suppliers. To study the effectiveness of this anticounterfeiting measure, our paper employs a game-theoretic model to examine the interactions between a brand-name firm with its home supplier, and a counterfeiter who produces high-quality counterfeits and can be potentially converted to an authorized overseas supplier. Our results show …


Esg News, Future Cash Flows, And Firm Value, Francois Derrien, Philipp Krüger, Augustin Landier, Tianhao Yao Sep 2025

Esg News, Future Cash Flows, And Firm Value, Francois Derrien, Philipp Krüger, Augustin Landier, Tianhao Yao

Research Collection Lee Kong Chian School Of Business

We investigate the expected consequences of negative environmental, social, and governance (ESG) news on firms' future profits. After learning about negative ESG news, analysts significantly downgrade their forecasts at short and longer horizons. Negative ESG news affects forecasts more strongly at longer horizons than other types of negative corporate news. The negative revisions of earnings forecasts following negative ESG news largely reflect expectations of lower future sales, rather than higher future costs. Quantitatively, forecast revisions can explain most of the negative impacts of ESG news on firm value. Analysts are correct to revise forecasts downward following negative ESG news.


In Crypto We Trust: A Cross-National Comparison Of Factors Affecting Trust In Cryptocurrencies, Arif Perdana, W. Eric Lee, Chu Yeong Lim, Gary Pan, Poh Sun Seow Sep 2025

In Crypto We Trust: A Cross-National Comparison Of Factors Affecting Trust In Cryptocurrencies, Arif Perdana, W. Eric Lee, Chu Yeong Lim, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

Background: Trust in cryptocurrencies is a complex and evolving construct influenced by technological, economic, and social factors. Unlike traditional information systems that rely on institutional trust, cryptocurrency users often depend on underlying technology and community insights. Despite growing interest, existing research has primarily focused on narrow aspects of trust, with limited cross-national perspectives and comprehensive models.

Method: This study investigates how geographic differences impact user trust in cryptocurrencies by surveying 644 respondents from China, Germany, and the USA. Drawing on established trust formation theories, it utilizes a comprehensive model encompassing technological, economic, and social factors.

Results: Our analysis reveals multiple …


Banking On Incumbents: How Do Fintech Start-Ups Benefit From Collaborations, Theodor Florian Cojoianu, Pia Helbing, Vladimir Pazitka, Dariusz Wojcik, Beiyun Xiao Sep 2025

Banking On Incumbents: How Do Fintech Start-Ups Benefit From Collaborations, Theodor Florian Cojoianu, Pia Helbing, Vladimir Pazitka, Dariusz Wojcik, Beiyun Xiao

Research Collection College of Integrative Studies

We investigate whether collaborations with established incumbents bolster innovation and access to capital for FinTech start-ups. Collaborations increase patent applications and raise both short-and long-term citations. Collaborations with finance incumbents stimulate finance and technology citations and boost both short-and long-horizon venture capital fundraising. These effects persist after addressing endogeneity and conducting additional robustness tests. Theoretically, our findings test the resource based theory in the FinTech ecosystem and enrich the open innovation literature by showing that, despite power asymmetries, FinTech start-ups can sustain innovative momentum and capture innovation gains via collaborations with incumbents. Collaborations function as credible signals that confer capital …


Optimizing Initial Screening For Colorectal Cancer Detection With Adherence Behavior, Sarah Yini Gao, Yan He, Ruijie Zhang, Zhichao Zheng, Shao Wei Lam Lam, Emile Tan Sep 2025

Optimizing Initial Screening For Colorectal Cancer Detection With Adherence Behavior, Sarah Yini Gao, Yan He, Ruijie Zhang, Zhichao Zheng, Shao Wei Lam Lam, Emile Tan

Research Collection Lee Kong Chian School Of Business

Background: Two-stage screening programs are widely adopted for early colorectal cancer (CRC) detection, where individuals receiving positive outcomes in the first-stage (initial) test are recommended to undergo a second-stage test (colonoscopy) for further diagnosis. Methods: We study the initial test design—the selection of cutoffs for reporting test outcomes—to balance the trade-off between screening effectiveness (i.e., CRC and polyp detection) and efficiency (i.e., colonoscopy costs), incorporating the fact that not all individuals follow up with a colonoscopy after receiving positive outcomes. We integrate the Bayesian persuasion framework with information avoidance to model this problem and apply it to Singapore's CRC screening …


Temporal Patterns Of New Product Introductions And Ipo Value: The Importance Of Recency, Dispersion, And Asymmetry, Suyun Mah, Rebecca J. Slotegraaf, Girish Mallapragada Sep 2025

Temporal Patterns Of New Product Introductions And Ipo Value: The Importance Of Recency, Dispersion, And Asymmetry, Suyun Mah, Rebecca J. Slotegraaf, Girish Mallapragada

Research Collection Lee Kong Chian School Of Business

A firm’s innovation activity is often judged by the number and type of new products it launches, but when these products are introduced may be equally important, especially before going public. This research investigates how the temporal pattern of new product introductions (NPIs) influences a firm’s initial public offering (IPO) value. The analysis uses data from 298 firms that went public between 2006 and 2023, and focuses on three patterns of timing: recency (how recently the latest product was launched before the IPO), dispersion (the degree to which NPIs before the IPO are spread out over time), and asymmetry (how …


Why Stressed Candidates Make Better Cross-Cultural Hires, Shilpa Madan Sep 2025

Why Stressed Candidates Make Better Cross-Cultural Hires, Shilpa Madan

Research Collection Lee Kong Chian School Of Business

When interviewing job candidates, you may look for evidence that they stay calm under pressure and interpret signs of stress as red flags. However, our recent research shows that for cross-cultural positions, those red flags might actually indicate your best potential hires. Candidates who exhibit signs of stress may be better suited to navigate the complexities of cross-cultural roles, suggesting a need to reassess traditional interview evaluations.


Optimal Abort Policy For Mission-Critical Systems Under Imperfect Condition Monitoring, Qiuzhuang Sun, Jiawen Hu, Zhi-Sheng Ye Sep 2025

Optimal Abort Policy For Mission-Critical Systems Under Imperfect Condition Monitoring, Qiuzhuang Sun, Jiawen Hu, Zhi-Sheng Ye

Research Collection College of Integrative Studies

Although most on-demand mission-critical systems are engineered to be reliable to support critical tasks, occasional failures may still occur during missions. To increase system survivability, a common practice is to abort the mission before an imminent failure. We consider optimal mission abort for a system whose deterioration follows a general three-state (normal, defective, failed) semi-Markov chain. The failure is assumed self-revealed, whereas the healthy and defective states have to be inferred from imperfect condition-monitoring data. Because of the non-Markovian process dynamics, optimal mission abort for this partially observable system is an intractable stopping problem. For a tractable solution, we introduce …


Sound Decisions: The Impact Of Music Genre In Fashion Advertising On Consumer Perceptions And Purchase Intention, Cassandra Thomas Sep 2025

Sound Decisions: The Impact Of Music Genre In Fashion Advertising On Consumer Perceptions And Purchase Intention, Cassandra Thomas

Graduate Theses and Dissertations

This study examines how music genre, brand type, and the perceived congruency between the two influences consumer perceptions of fashion advertising. Guided by Congruity Theory and Attitude Theory, this study employed a 3x3 experimental design in which 252 participants viewed one of nine advertisement conditions varying by music genre (pop, hip-hop, electronic) and brand type (activewear, fast fashion, luxury). A series of one-way ANOVAs, bivariate correlations, and regression analyses were conducted to interpret the effects of music genre, brand type, and perceived congruency on attitudes toward 1) the advertisement and brand, 2) credibility of the advertisement and brand, and 3) …


Speculative Bubbles In The Recent Ai Boom: Nasdaq And The Magnificent Seven, Rerotlhe B. Basele, Peter C. B. Phillips, Shuping Shi Sep 2025

Speculative Bubbles In The Recent Ai Boom: Nasdaq And The Magnificent Seven, Rerotlhe B. Basele, Peter C. B. Phillips, Shuping Shi

Research Collection School Of Economics

The recent artificial intelligence (AI) boom covers a period of rapid innovation and wide adoption of AI intelligence technologies across diverse industries. These developments have fueled an unprecedented frenzy in the Nasdaq, with AI-focused companies experiencing soaring stock prices that raise concerns about speculative bubbles and real-economy consequences. Against this background, this study investigates the formation of speculative bubbles in the Nasdaq stock market with a specific focus on the so-called Magnificent Seven (Mag-7) individual stocks during the AI boom, spanning the period from January 2017 to January 2025. We apply the real-time PSY bubble detection methodology of Phillips et …


Preventing Workplace Violence: A Strategic Imperative For Today’S Organizations, Alan Saquella Sep 2025

Preventing Workplace Violence: A Strategic Imperative For Today’S Organizations, Alan Saquella

Publications

Workplace violence is a critical and growing concern for organizations across all industries. It encompasses a wide spectrum from bullying and verbal threats to physical assaults and, in the most tragic cases, homicide. While acts of extreme violence often dominate news headlines, they are typically preceded by missed warning signs and failed interventions.


Ev Battery Next Lives, Asma Aziz, Bassam Al-Hanahi, Daryoush Habibi, Iftekhar Ahmad Sep 2025

Ev Battery Next Lives, Asma Aziz, Bassam Al-Hanahi, Daryoush Habibi, Iftekhar Ahmad

Other Reports

As the demand for lithium-ion (Li-ion) batteries grows, ensuring the availability of raw materials and addressing the environmental and social impacts of battery production and disposal have become vital concerns. Business models that give batteries a second life – through reuse, repurposing and recycling – can substantially reduce material needs and environmental effects. Over time, these practices may also unlock new domestic value streams, create job opportunities and reduce battery costs. This project is a comprehensive analysis of the end-of-life (EOL) electric vehicle (EV) battery landscape, focusing on circular economy principles and market valuation. It also examines the supply chain …


Horses And The Transition From Feudalism To Capitalism., Thomas E. Lambert Sep 2025

Horses And The Transition From Feudalism To Capitalism., Thomas E. Lambert

Faculty and Staff Scholarship

Many scholarly articles and books have been written about the transition from feudalism to capitalism over the decades. The various points of views on what is the “main driver” or “prime mover” of the transition have been debated in various forums by historians and economic historians with a different major factor being advocated by different proponents or schools of thought. This paper tries to offer another analysis of how the horse could have been an important “means to an end” in the development of capitalism, and this analysis possibly can lead to support for more than one view of what …


Can Human Engagement And Artificial Intelligence (Ai) Co-Exist In The Online Classroom?, Mimi Gough Aug 2025

Can Human Engagement And Artificial Intelligence (Ai) Co-Exist In The Online Classroom?, Mimi Gough

ICHRIE Research Reports

Today’s academic environment is faced with a new predicament in trying to understand the implications of Artificial Intelligence (AI). Many online educators are asking “What do I need to know about AI as it applies to academics? How do I prepare my students for careers in the hospitality and tourism industry while trying to balance human engagement with AI? In its current form, AI has created apprehension among higher education stakeholders about developing policies, procedures and usage as they redesign curriculum that supports students who may use AI in their future careers. This manuscript, based on a 2024 ICHRIE Conference …


Enhancing Workforce Readiness In The Hospitality Industry: A Gender-Based Study Of Hospitality Business Students’ Internship Experiences, Kira Saroken, Yongwoo Nam, Benjamin Kim, Mi Ran Kim, Hala Sun, Troy Walker Aug 2025

Enhancing Workforce Readiness In The Hospitality Industry: A Gender-Based Study Of Hospitality Business Students’ Internship Experiences, Kira Saroken, Yongwoo Nam, Benjamin Kim, Mi Ran Kim, Hala Sun, Troy Walker

ICHRIE Research Reports

Internships play a vital role in bridging the gap between academic knowledge and practical industry experience for hospitality business students. This study investigates the impact of internship experiences on workforce readiness, focusing on gender-based differences in perceived achievements and areas for improvement. Grounded in Experiential Learning Theory (ELT) and Work-Integrated Learning (WIL), the research examines how internships contribute to students’ career preparation. A survey of 373 students revealed that female students emphasized interpersonal and creative problem-solving skills, whereas male students highlighted technical expertise and leadership. These findings suggest that both educational institutions and the hospitality industry should tailor internship structures …


The Two Faces Of Airbnb Disruption: Licensed Accommodations Perspective On Contrasting Impacts On Community In Nova Scotia, Maria Matthews, Ioannis S. Pantelidis, Rodrigo Lucena Aug 2025

The Two Faces Of Airbnb Disruption: Licensed Accommodations Perspective On Contrasting Impacts On Community In Nova Scotia, Maria Matthews, Ioannis S. Pantelidis, Rodrigo Lucena

ICHRIE Research Reports

This paper examines the disruptive impact of Airbnb on urban and rural communities within the province of Nova Scotia, Canada, from a licensed accommodations perspective. Utilizing qualitative methods, this study gathers insights from general managers and owners in the licensed accommodation sector to understand similarities and differences in how Airbnb influences socioeconomic factors, housing markets, and community dynamics in both urban and rural settings. Overall, Airbnb's influence is double-edged, offering economic opportunities while simultaneously posing significant socioeconomic challenges. The findings underscore the need for nuanced policy approaches relating to Airbnb that balance economic growth with community well-being, ensuring sustainable development …


An Association At The Crossroads: The 1970s Crisis Within Chrie, Bob Bosselman Aug 2025

An Association At The Crossroads: The 1970s Crisis Within Chrie, Bob Bosselman

ICHRIE Research Reports

The International Council on Hotel, Restaurant & Institutional Education (ICHRIE), founded in 1946, has a long history, although in the 1970s the future of the association was in doubt. This manuscript documents the crisis that nearly derailed the association, and details how this dilemma was resolved. Associations face many challenges throughout their history, and how they deal with each crisis often dictates their future.


Global Commons, Local Crises: The Ecological Embeddedness Of Global Production Networks, Christopher R. Whynacht Aug 2025

Global Commons, Local Crises: The Ecological Embeddedness Of Global Production Networks, Christopher R. Whynacht

Graduate Doctoral Dissertations

Notions of Global Production Networks (GPNs) are popular approaches to studying the complex, dispersed, and socially embedded production of goods and services. Yet, these concepts have largely struggled with incorporating environmental resources, risks, and actors. My dissertation leverages insights from Actor-Network Theory (ANT) to contextualize ecological elements of production as coequal participants with social stakeholders. I describe how GPNs are ecologically embedded and nested within the natural environment. I draw from ANT to develop a GPN framework that internalizes ecological dimensions. The second chapter in this dissertation develops these ideas and provides theoretical framing for further empirical chapters. The third …


Nursing Students’ Sociodemographic Characteristics And Consumer Preferences’ Prediction Level Of Perceived Food Literacy, Sinan Duru Aug 2025

Nursing Students’ Sociodemographic Characteristics And Consumer Preferences’ Prediction Level Of Perceived Food Literacy, Sinan Duru

Makara Journal of Health Research

Background: Food literacy, which is a critical competency for nursing students, plays a pivotal role in promoting evidence-based nutrition behaviors and contributes effectively to public health. This study aimed to determine the level of perceived food literacy among nursing students.

Methods: This cross-sectional study involved 488 nursing students from two universities in the south of Turkey. The research data were collected face to face via the Personal Information Form, the Consumer Preferences Form, and Self Perceived Food Literacy. The data was analyzed using the Independent Sample t Test, One Way ANOVA, and multiple linear regression.

Results: The …


Sistema De Costos. Ecosistemas De Emprendimientos Rurales De Chía. Sector Turístico, Luz Alejandra Riveros Sáchica, Luz Mireya Rincón Mora, Diana Karina López Carreño Aug 2025

Sistema De Costos. Ecosistemas De Emprendimientos Rurales De Chía. Sector Turístico, Luz Alejandra Riveros Sáchica, Luz Mireya Rincón Mora, Diana Karina López Carreño

Ciencias Administrativas, Económicas y Contables

Sistema de costos. Ecosistemas de emprendimientos rurales de Chía. Sector turístico subraya la importancia de los emprendedores rurales a diferentes niveles, señalando la falta de información en las bases de datos gubernamentales. Además, busca que los emprendedores reconozcan el significado de su trabajo para identificarse como tales y participar activamente en la comunidad emprendedora. En este sentido, se describe cómo este grupo social no se ha articulado, ni han establecido mecanismos de cohesión que permitan la conformación de ecosistemas sostenibles direccionados hacia un mayor desarrollo. El presente libro sugiere temáticas puntuales para capacitaciones y asesorías educativas, especialmente en aspectos económicos …


The Cost Of Capital Calculation In The Project Finance Settings, Paweł Mielcarz, Dmytro Osiichuk, Adrian Struciński Aug 2025

The Cost Of Capital Calculation In The Project Finance Settings, Paweł Mielcarz, Dmytro Osiichuk, Adrian Struciński

Journal of Banking and Financial Economics

The paper aims at elucidating and solving the methodological problems around the estimation of the cost of capital in the project finance settings. By convention, capital budgeting analysts evaluate project finance ventures using the free cash flow for equity (FCFE) method, whereby cash flows, including cash, whose distribution is limited by debt covenants, are discounted with the project’s cost of equity. We argue that this approach is erroneous. From the standpoint of the sponsor company, only distributable cash flows should be taken into consideration when evaluating project finance ventures. In turn, the discount rate should be equal to the weighted …


The Effect Of Applying International Financial Reporting Standards (Ifrs) On The Development Of The Conceptual Framework For The Accounting Dimensions Of Sustainable Development: An Applied Study On Banks Listed On The Palestine Stock Exchange, Jehad Sharaf, Abdelrahman Rashwan Aug 2025

The Effect Of Applying International Financial Reporting Standards (Ifrs) On The Development Of The Conceptual Framework For The Accounting Dimensions Of Sustainable Development: An Applied Study On Banks Listed On The Palestine Stock Exchange, Jehad Sharaf, Abdelrahman Rashwan

Jordan Journal of Applied Science-Humanities Series

This study aimed to identify the impact of applying International Financial Reporting Standards (IFRS) on developing the conceptual framework for Sustainable Accounting in banks listed on the Palestine Stock Exchange. It also seeks to understand Sustainable Accounting in terms of its reality, benefits, and role in achieving sustainable development. An analytical-descriptive approach was used to identify the problem and develop the theoretical framework of the study. The statistical program SPSS was employed to answer the study questions and test hypotheses. The researchers used a questionnaire in the field study, which was distributed to 39 general managers, financial managers, financial supervisors, …


Assent In Cloud Computing Contracts: A Comparative Study, Enas Qutieshat Aug 2025

Assent In Cloud Computing Contracts: A Comparative Study, Enas Qutieshat

Jordan Journal of Applied Science-Humanities Series

In the electronic era of globalization, cloud computing has become a defining phenomenon. This new development has attracted the attention of many legal scholars due to the risks associated with its widespread use in daily life. This article describes and analyzes one of the most fundamental elements related to cloud computing contracts. To obtain the desired service from the provider, the user is required to accept certain terms and conditions associated with the service. A potential issue that may arise concerns the nature of these terms and conditions and whether their content is legally binding. To address this question, this …


Fostering Inclusive Culinary Education: Transforming Kitchen Facilities At Sfa's School Of Human Sciences With Universal Design Principles In Education And Hospitality, Henry Wanakuta, Gina Fe Causin Ph.D., Kayleigh Orth Aug 2025

Fostering Inclusive Culinary Education: Transforming Kitchen Facilities At Sfa's School Of Human Sciences With Universal Design Principles In Education And Hospitality, Henry Wanakuta, Gina Fe Causin Ph.D., Kayleigh Orth

The RAISE Center Journal

The existing kitchen facilities at the School of Human Sciences at Stephen F. Austin State University (SFA) are not equipped to support students with disabilities, presenting significant challenges to students with mobility, hearing, and visual impairments. Fixed-height counters, lack of tactile and auditory cues, and insufficient visual alerts restrict full participation, compromising the safety, independence, and learning outcomes of these students. These inadequacies underscore the urgent need for inclusive design to bridge the gap in equitable access to culinary education.

Grounded in principles of universal design and hospitality inclusivity, this study proposes a redesign of the kitchen facilities into three …


A Study On Beverage Consumption At Weddings Through A Religious Lens, Kayleigh Orth, Gina Fe Causin, Kevin Hill Aug 2025

A Study On Beverage Consumption At Weddings Through A Religious Lens, Kayleigh Orth, Gina Fe Causin, Kevin Hill

The RAISE Center Journal

Beverage is an important part of wedding receptions and parties. This particular study examined whether there are differences in terms of the consumption of alcoholic beverages between a Catholic and a Muslim wedding receptions and parties. Data revealed that there are differences. In Catholic wedding receptions, there were consumptions of alcoholic beverages. Wines are pair with food. However, in Muslin wedding receptions, there were no consumption of alcoholic beverages. most beverages consist of tea, water, coffee, and cordial, which is a concentrated squash syrup mixed with water or fruit juice to make a sweet non-alcoholic beverage.


Analysis Of The Inconsistency In The Impact Of Gross Domestic Product On Household Consumption In Algeria For The Period (1970-2017), Boulkour Noureddine Aug 2025

Analysis Of The Inconsistency In The Impact Of Gross Domestic Product On Household Consumption In Algeria For The Period (1970-2017), Boulkour Noureddine

Jordan Journal of Applied Science-Humanities Series

This study aimed to analyze the asymmetry in the impact of Gross Domestic Product (GDP) on family consumption in Algeria for the period (1970-2017) using the NARDL model. The study found that there are two effects of GDP on family consumption: negative and positive. It was determined that the negative impact of GDP on family consumption is greater than the positive effect in both the short and long term. Additionally, the study found that the relationship between family consumption in Algeria and the positive effects of GDP was in line with economic theory, while the relationship between family consumption and …


The Effect Of Profit Distribution Policy On The Volatility Of Stock Prices Traded On The Palestine Stock Exchange, Eman Herz, Hisham Madi, Mohammad Al-Ashi Aug 2025

The Effect Of Profit Distribution Policy On The Volatility Of Stock Prices Traded On The Palestine Stock Exchange, Eman Herz, Hisham Madi, Mohammad Al-Ashi

Jordan Journal of Applied Science-Humanities Series

This study aimed to test the impact of dividend policy on the fluctuation of stock prices traded on the Palestine Stock Exchange. A sample of 47 companies listed on the Palestine Stock Exchange was selected for the period from 2005 to 2016. A robust regression model was used to analyze cross-sectional data and test hypotheses. The objective of the study was to test the effect of dividend yield and cash dividend payout ratio on stock price fluctuation, with the addition of control variables: company size, profit fluctuation, growth, and debt. The statistical results showed a negative, statistically significant relationship between …


The Reality Of Implementing Forensic Accounting Of Palestinian Public Shareholding Companies From The Point Of View Of Internal And External Auditors And The Judiciary, Majdi Al-Kababji Aug 2025

The Reality Of Implementing Forensic Accounting Of Palestinian Public Shareholding Companies From The Point Of View Of Internal And External Auditors And The Judiciary, Majdi Al-Kababji

Jordan Journal of Applied Science-Humanities Series

This study aimed to investigate the reality of forensic accounting and its necessity in Palestine. It also aimed to identify the qualifications and experiences that a forensic accountant should possess, as well as to determine the procedures, activities, investigations, and evaluation techniques that may help the accountant perform their roles efficiently. This objective was achieved by considering the perspectives of the forensic system, as well as the internal and external auditors of public shareholding companies listed in the Palestinian market. The study adopted an analytical descriptive approach for the presentation and analysis of the results. A questionnaire was designed for …


Assessing The Influence Of The Electronic Levy On Consumer Purchasing Behaviour In The Ghanaian E-Commerce Sector, Jefferson Sigfred Seyeram Bansa, David Asumadu - Boateng, Harry Adjetey Ashong, Rubby Aku Ameh Aug 2025

Assessing The Influence Of The Electronic Levy On Consumer Purchasing Behaviour In The Ghanaian E-Commerce Sector, Jefferson Sigfred Seyeram Bansa, David Asumadu - Boateng, Harry Adjetey Ashong, Rubby Aku Ameh

African Conference on Information Systems and Technology

This study examines the influence of Ghana’s Electronic Transfer Levy (E-Levy) on consumer purchasing behaviour within the country’s emerging e-commerce ecosystem. Using a qualitative phenomenological approach, data were collected through semi-structured interviews with 15 consumers in Accra and Kumasi to explore how the levy affected their trust in digital platforms, transaction patterns, and engagement with e-commerce. Thematic analysis revealed four major findings: reduced frequency of online purchases, strategic avoidance of mobile money and other taxed platforms, restructuring of transactions to minimize costs, and a growing mistrust of digital systems fueled by misinformation and lack of policy clarity. While some consumers …