Criteria for audit exemption for small firms has varied greatly from country to country. Turnover-based criteria are now being combined with other parameters such as balance sheet total and number of employees in countries where mandatory audits are the norm. While some progress...
Open access
Research Article10.9734/JEMT/2018/44522
This paper analyses the relative investment climate of financial services in the African continent by studying both the domestic state of affairs in the sector and the macro governance indicators that impact the amenability of the domestic environment to foreign investment. Relat...
Open access
Research Article10.9734/JSRR/2017/34103
The rise of non-bank trade finance has been especially noticeable in the last decade. Many commodity and e-commerce companies are rapidly entering this arena as sovereign guarantees and collaterals take a backseat making it harder for banks to apply traditional mo...
Open access
Research Article10.9734/AIR/2017/34104