This study investigated the relationship between the characteristics of audit committees and financial performance of Nigerian manufacturing firms. Data was gathered from the annual financial statements of the chosen manufacturing enterprises and statistics from the Nigerian Exch...
Open access
Research Article10.9734/ajeba/2025/v25i51818
Southeast Asia is entering the digital decade, where the digital economy is growing rapidly due to shifts in consumer and business behavior, with an estimated impact on the internet economy reaching US$1 trillion by 2030. E-commerce is one form of representation of the digitaliza...
Open access
Research Article10.9734/ajeba/2025/v25i51814
This article examines the intersection of financial management in tourist attractions and the impact of Virtual Reality Technology (VRT) on tourism experiences within the context of the Belt and Road Initiative (BRI), a global development strategy fostering cross-border infrastru...
Open access
Research Article10.9734/ajeba/2025/v25i51815
Effective tax collection is one of the most important problems facing governments and the cornerstone of a fair tax system. It is essential to prevent the loss of uncollected tax revenues due to non-compliance resulting from tax avoidance and evasion practices. The research aims...
Open access
Research Article10.9734/ajeba/2025/v25i51816
When preparing financial reports in government entities, they are always in the traditional format that lacks transparency without highlighting what international bodies are exposed to. Therefore, this paper sheds light on the IPSAS1 standard and how to benefit from it in prepari...
Open access
Research Article10.9734/ajeba/2025/v25i51813
This research delves into the critical factors influencing employee performance within a specific context: PT. PLN (Persero) Sulselrabar Regional Office, is a state-owned electricity company located in Makassar, Indonesia. The study focuses on the Human Resources and General Affa...
Open access
Research Article10.9734/ajeba/2025/v25i51808
Aims: This empirical research aims to provide insight regarding the nexus between inflation and economic growth in Indonesia, while simultaneously controlling for the impact of capital formation and population growth. Methodology: This research relies on time-series data spannin...
Open access
Research Article10.9734/ajeba/2025/v25i51809
Aims: This study aims to test the influence of task complexity as a moderating variable on the influence of experience, independence, pressure in supervising, locus of control, pressure on compliance, and pressure on time budget on audit judgment Study Design: The object of resea...
Open access
Research Article10.9734/ajeba/2025/v25i51810
This study examines the impact of integrated financial management practices on the efficiency of Metropolitan, Municipal, and District Assemblies (MMDAs) in Greater Accra, Ghana. Grounded in New Public Management theory, the research explores how budgeting, internal control, and...
Open access
Research Article10.9734/ajeba/2025/v25i51811
Aims: This study aims to re-evaluate the traditional belief that stocks with high Price-to-Earnings (P/E) ratios are likely to underperform due to overvaluation. Specifically, it investigates the relationship between P/E ratios and stock performance over different time horizons w...
Open access
Research Article10.9734/ajeba/2025/v25i51812