Table of Contents :

Loan Default Dynamics in Ghanaian Rural Banking: A Structural Equation Modeling Approach, with Evidence from Amansie Rural Bank PLC
Sampson Anomah & Eric Jackson Ankomah5

Challenges of Implementing the Comptroller and Auditor General Recommendations in Public Enterprises; Evidence from Zimbabwe
Rutete Luke37


Personal Orientation and Tax Compliance Behaviour of Taxpayers in Nigeria
Obal Usang Edet Usang, Esther Temitayo Dada, Florence Onororakpoene Otuagoma and Theresa Mbong Ebaye57


The Adoption of Digital Banking Solutions and Service Quality in Zimbabwean Banks
Tatenda Murasiranwa, More Chinakidzwa and Joshua Simuka77


How Kenya's Young and Ageing Population Impacts Tax Revenue
Naftaly Mose, Adam Abdul-Ganiu, Samuel Allotey and Daniel Tawiah95


Optimal Agricultural Financing and Compliance with Prudential Standards for Microfinance Institutions in Benin
Djimon Mouftaou Afiss, Guidime Camille and Dramani Latif113


Assessing the Impact of Internal Audit Indicators on the Financial Performance of Ghanaian Commercial Banks
Twum Amankwaa, Victor Boadu and John-Mark Akandekumtiim135


The Janus Face of Technology in Accounting: Dual Dynamics of Upskilling and Deskilling in the IT Enabled Profession
Evans Kelvin Gyau, Kofi Owiredu-Ghorman, Jonas Yomboi and Ivan Apodella Apaliyah159


The Impact of ESG Reporting Quality on Investment Attraction and Market Reputation among Listed Firms in Namibia: A Systematic Literature Review
Ephraim Pekema177

[abstract]