Vol. 10 - Issue 4 (April - 2026)


Control Activities and Operational Efficiency of Companies in Road Construction Industry in Kenya
Authors: Elson Kiplangat Kirui, Josephat Oluoch Oluoch, Elijah Maina Kimani, David Kimani Nduruhu
Keywords:
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Entrepreneurship and employment generation: a longitudinal analysis of startup characteristics on net job creation
Authors: Merith Ifeoma Anaba & Emmanuel Yusuf Attah
Keywords: entrepreneurship, employment generation, startup growth, job creation, longitudinal analysis, founder experience
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The impact of E-commerce gamification on
Authors: Gen Z's impulsive spending behavior in Vietnam
Keywords: E-commerce gamification; financial self-control; generation Z; impulsive spending behavior; perceived enjoyment.
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Effect of Liquidity Control on the Service Delivery Efficiency of County Governments in Kenya
Authors: John Kirika Kamau, Joshua Matanda, Florence Memba
Keywords: Liquidity Control, Fixed Effects, Random Effects, Service Delivery Efficiency
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Logistics Capability as a Strategic Driver of U.S. Market Entry for Vietnamese Exporters
Authors: Ngoc Hoang Le Chau, Ha Nguyen Manh
Keywords: ogistics capability; digitalization; data visibility; green logistics; tariff exposure; U.S. market entry.
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Rate Governance and Firm Disclosure In Nigerian Firms
Authors: Nelson Oke Egware, Augustine A. Okwoma, Nelson Iguemedere Ofomaja, Samuel Ejiro Uwhejevwe-Togbolo
Keywords: Corporate Governance, Firms' Disclosure, Audit Committee, Board of Director, Ownership Structure
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Audit Attributes And Earnings Quality Of Quoted Oil And Gas Firms In Nigeria
Authors: Andrew E.O Erhijakpor, FCA, UYO, Elohor
Keywords: oil and gas, audit attributes, earnings quality, audit fees, audit size, audit report, investors.
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Effective Procurement Procedures On Fraud Prevention In Tertiary Institutions In Bayelsa State, Nigeria
Authors: Watchman Seidougha Philemon Makpa
Keywords: Bayelsa State, Effective, Fraud Prevention, Procurement Procedures, Tertiary Institutions
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Institutional Internal Control Frameworks In Promoting Financial Integrity Within Accounting Education Programmes In Universities In Bayelsa State, Nigeria
Authors: Watchman Seidougha Philemon Makpa
Keywords:
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The Impact of Supply Chain Agility on Operational Performance in Jordanian Engineering Companies
Authors: Asst. Prof. Thabet Banihani,
Keywords: Supply Chain Agility, Operational Performance, Jordanian Engineering Companies.
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