Worldwide governments are launching e-government (E-Gov) systems to ensure the superior delivery of services to their citizens. Ensuring the success of government-to-citizen (G2C), E-Gov systems is still challenging for various developing countries. To overcome this challenge, investigating the...

In recent research, there has been increased attention on the chairman's role in companies' adoption of non-financial reporting. However, no empirical research has explored the chairman's role in improving the quality of integrated reporting (IR). Using the agency theory, this study responded to...

The objective of this research is to review and synthesize the existing literature on the quality of Cost Accounting Systems (CAS) by manufacturing firms. A Systematic Literature Review (SLR) approach was used by adopting (170) articles in this field published from (2015) to (2023) and obtained...

This study explores the complex interactions that exist between corporate social responsibility (CSR), risk management quality, corporate sustainable performance (CSP), and the moderating role of environmental uncertainty. Grounded in resource-based view theory, a cross-sectional field survey...

This paper proposes a novel method to estimate productivity and quality at the firm-product level, together with transformation function and demand parameters. The method relies on firm optimization conditions to obtain a one-to-one mapping between observed data and unobserved productivity and...

This research examines the relationship which exists between the CEO's cultural background and firm's internal control quality. It further investigates whether CEO duality, board size, and CEO tenure moderate this relationship. A sample of 100 unlisted, non-financial firms in Cameroon from 2016...