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The study investigates the impact of globalization, using two key indicators of globalization-trade regulation and tariff on the performance of e-commerce consumer market, captured by average internet sales in the UK over the period 2008Q1- 2021Q4. Two other important control variables that influence the nexus, consumer price index and real income per capita are included in the modeling. The empirical results from using robust panel data estimation technique demonstrate that trade regulation and tariff depress e-commerce total sales revenue in the UK, given that trade regulation and high tariff act as trade obstacles that disrupt and reduce sales. Consumer price index is negatively and significantly connected with e-commerce internet market sales, while income per capita has a positive and significant impact. In light of the findings, favourable trade policy reforms based on the relaxation of trade restriction/regulation as well as congenial tariff regime should be adopted in order to fully reap the benefits inherent in globalization in the UK retail market through increased market sales.

Keywords: Globalization, e-commerce, index of trade regulation, tariff, robust panel data

Digital transformation is reshaping the accounting profession through technologies like AI, blockchain, and big data analytics, offering improved efficiency and decision-making. However, it also presents challenges, including ethical concerns, regulatory uncertainties, and skill gaps. This literature review examines key trends, opportunities, and challenges, highlighting the transformative role of automation, AI, and blockchain in core accounting tasks. Findings emphasize the importance of ethical practices, robust regulations, and continuous skill development. Researchers, policymakers, and practitioners are urged to address gaps in regulation, promote ethical technology use, and adapt to evolving demands to fully harness the benefits of digital transformation in accounting.

Keywords: Digital transformation, accounting innovation, Artificial intelligence (AI), Blockchain technology, Ethical considerations, Skill development

The paper appraises the nexus between fiscal policy and economic development in the emerging economies of Mexico, Indonesia, Nigeria and Turkey (MINT) between 19981 and 2022. Through the use of descriptive analytical technique, the results reveal that the MINT countries exhibit relatively similar patterns of fiscal deficit when expenditure as a percentage of GDP is found to be greater than revenue as a percentage of GDP in most years of the study but are only characteristically different in terms of their respective abilities to effectively manage their debts. In terms of unemployment level, Mexico has relatively lower unemployment rates when compared with the prevailing rates of unemployment in Indonesia, Nigeria and Turkey. Again, Mexico and Turkey appear less vulnerable to multidimensional poverty while Indonesia and Nigeria exhibit attributes of incidence of multidimensional poverty. The MINT countries, therefore, exhibit similar patterns of fiscal behaviour but are into two distinct groups in terms of their levels of economic development. It is recommended that policymakers in the MINT countries should prioritize spending on programmes that directly impact the vulnerable.

Keywords: Fiscal Policy, fiscal deficit, Pattern, Economic Development and MINT

This study investigates the relationship between personality characteristics, blood type, and psychological biases and its impact on investor’s risk attitude in the Egyptian setting. It employs a poll based on the “Myers-Briggs Type Indicator” to find out how participants feel about taking risks. The data was analysed statistically by multiple regression and path analysis using AMOS (26) software. The findings show that (i) there is a strong association between personality traits and blood type as well as psychological biases, and (ii) there is a significant relationship between blood type and risk attitude. Additionally, the findings imply that risk attitude is influenced by an investor’s demographic characteristics, with males being higher risk-takers than females and investors with five or more years of experience on the Egyptian Stock Exchange being more likely to be high-risk investors. Furthermore, the blood type of an investor can significantly affect their attitude towards risk; those with blood type “A” tend to take greater risks, whereas those with blood type “O” are more cautious when making risky investments. This paper contributes to the subject of behavioral finance. First, it helps investors become more conscious of their cognitive biases, which can aid in more logical decision-making. Second, it reveals each investor’s attitude towards taking financial risks; which might assist them in making better choices. Third, it investigates the connections between gender, character qualities, psychological prejudices, blood type, and risk-taking behaviour.

Keywords: Investor’s risk attitude, personality traits, psychological biases, blood type, financial risk tolerance, Egyptian Stock Exchange
JEL Classification: G11, G32

Tax incentives are seen as a tool used in encouraging companies to survive and perform better which Micro small and medium enterprises (MSMEs) are part. The study therefore investigated the relationship between tax incentives and financial performance of MSMEs in Rivers State, Nigeria. The study adopted the survey research design. The study population comprises indigenous MSMEs providing services for the oil and gas companies in Rivers State. The purposive and the convenient sampling methods were used to select thirty (30) companies. The structured four likert scale questionnaires were adopted as two copies of the questionnaire were sent to each company selected to make it sixty (60) respondents. The data collected were then analysed using the descriptive and the linear regression analysis. The result showed that capital allowance has significant and positive relationship with net profit margin at 0.000 probability value and 0.366 R square. Also, loss relief has significant and positive relationship with net profit margin at 0.000 probability value and 0.425 R square. The study then recommended that MSMEs should focus on effective asset management and reinvestment strategies and also incorporate loss relief as part of their financial planning to enhance NPM during recovery periods. The study concludes that tax incentives have positive and significant relationship with MSMEs in Rivers State Nigeria.

Keywords: Capital allowance, loss relief, NPM, MSMEs

Auditors are accounting professionals who provide independent third-party service by attesting to true and fair view of financial statements presented by management of companies. Literature have shown that poor audit quality has resulted to audit partners and audit personnel being penalised for incompetence and noncompliance with professional ethical norms in Nigeria, Kwara State inclusive. Therefore this study examined the effect of individual auditor’s characteristics via; professional development, integrity, competence, and experience on audit quality. The study employed survey design with a total population of 162 which also constitute the sample size of the study due to small size of entire population. The questionnaires were administered to audit partners, audit managers and audit seniors staff of selected audit firms in Kwara State. The study employed Partial least squares structural equation modelling (PLS-SEM) procedures for the analysis of data obtained. Results of the analysis revealed that auditor’s professional development, integrity, competence, and experience have positive and significant effect on audit quality, with p- values of <0.5 at coefficients of 0.155, 0.421, 0.295 and 2.254, respectively. The study therefore concluded that individual auditors’ characteristics are critical to audit quality in Kwara State Nigeria. The study therefore, recommended that continuing professional development should be made mandatory; auditor’s maintenance of sincerity and honesty in the course of their audit tasks should be encouraged either by motivating the staff or punish erring staff or both. Finally, competence and experience staff should always be deployed to audit tasks.

Keywords: Individual Auditor’s Characteristics; Audit Quality; Professional Development; auditor’s competence; auditor’s integrity; Auditor’s competence; auditor’s experience