Previous literature which examined relationship between fraud risk factors and occupational frauds occurrence is limited to the setting of a single developed country. This study aims to bridge this gap by examining the moderating role of ethical culture in affecting the relationship between...

This study aims to examine the role of digitalization in management accounting systems (DIMAS) in increasing the effectiveness of management decision-making in urban small and medium enterprises (SMEs) in a developing economy. This study also investigates the mediating role of information...