Aims: This study aims to examine the influence of ethical orientation and situational factors on auditors' ethical decision-making in Bali, with locus of control as a moderating variable. Study Design: A quantitative study using the Partial Least Square (PLS) technique for data a...
Open access
Research Article10.9734/ajeba/2025/v25i21664
The manufacturing sector in sub Saharan–Africa, particularly Nigeria is handicapped with numerous challenges like affordable energy, multiple taxation and foreign exchange; a key driver of manufacturing activities. Therefore the primary objective of this study is to examine the i...
Open access
Research Article10.9734/ajeba/2025/v25i21660
The relationship between renewable energy consumption, economic growth, and environmental sustainability has been extensively studied, particularly in the context of the Environmental Kuznets Curve (EKC) hypothesis. The EKC posits an inverted U-shaped relationship between economi...
Open access
Research Article10.9734/ajeba/2025/v25i11658
This paper explores the transformative impact of digital currencies on the future of money, emphasizing their potential to revolutionize financial systems worldwide. It examines the evolution of digital currencies, including Central Bank Digital Currencies (CBDCs) and digital wal...
Open access
Research Article10.9734/ajeba/2025/v25i21659
This study examines the role of mobile money (MM) transactions in enhancing the performance of small and medium enterprises (SMEs) in the Sunyani Municipality, Ghana. While previous studies have explored the impact of mobile money on various aspects of economic development, limit...
Open access
Research Article10.9734/ajeba/2025/v25i11656
By incorporating psychological insights into financial decision-making and questioning conventional economic theories, behavioral finance has become a revolutionary field. Behavioral finance offers a sophisticated understanding of how social influences, emotions, and cognitive bi...
Open access
Research Article10.9734/ajeba/2025/v25i11657
The research exercise is to appraise fairness in fair valuation methodology from the perspective in accounting and finance through analysing the application of fair value method of costing in International Financial Reporting Standards (IFRS) and assessing the usefulness of fair...
Open access
Research Article10.9734/ajeba/2025/v25i11654
Aims: This study aims to explore the influence of hospital service quality, hospital service innovation strategy, and doctors' therapeutic communication competence on patient loyalty, with trust and patient satisfaction as mediating variables. Study Design: Quantitative, cross-se...
Open access
Research Article10.9734/ajeba/2025/v25i11655
Aims: The purpose of this paper is to analyze the results of recent empirical research on the impact of corporate governance on firm performance and reflect on potential research design issues that lead to inconsistent results. Study design: Literature Review. Place and Duration...
Open access
Research Article10.9734/ajeba/2025/v25i11651
Aims: This study investigates the role of Innovative Work Behavior (IWB) in mediating the effects of Job Crafting and Work Integrity on Individual Performance among professional village facilitators in Kediri Regency, Indonesia. Additionally, it examines the moderating effect of...
Open access
Research Article10.9734/ajeba/2025/v25i11652
In this paper, I delve into the ethical and regulatory aspects of using artificial intelligence (AI) in the finance sector. As AI technologies increasingly influence financial decision-making, addressing issues of fairness, transparency, and regulation becomes crucial. The resear...
Open access
Research Article10.9734/ajeba/2025/v25i11653
Objective: Study is to test the impact of electronic word of mouth (EWOM), online customer review (OCR), product quality, and service quality on purchasing decisions. Research Design: This is a quantitative research, with data collection using online questionnaires and the popula...
Open access
Research Article10.9734/ajeba/2025/v25i11647
Artificial Intelligence (AI) is revolutionizing corporate finance by enabling startups to overcome traditional financial challenges and achieve sustainable growth. This study systematically reviews AI's transformative potential, highlighting its applications in financial decision...
Open access
Research Article10.9734/ajeba/2025/v25i11648
Aims: The aim of this research is to determine the influence of VAIC and GCG on ROA in financing services sub-sector firms listed on IDX in 2019 – 2023. Intellectual Capital quantified by value added capital employed (VACA), value added human capital (VAHU), and value added struc...
Open access
Research Article10.9734/ajeba/2025/v25i11650
This study examined the evaluation of the effect of Decision Support System on Strategic Business Decisions from selected manufacturing companies in Nigeria. The effective utilization of decision support system is crucial in driving business decisions, yet its impact on decision...
Open access
Research Article10.9734/ajeba/2025/v25i11645