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The present study examines the level of insurance uptake among SMEs in Ghana and their awareness of insurance and other factors that affect the demand for SMEs in terms of insurance products in Ghana. The study, through the stratified sampling technique, sampled 384 SMEs in Accra and covered more than five different sectors. It used a questionnaire as the main instrument for data collection. The collected data was then analyzed using descriptive statistics and probity regression analysis.

Research Design: The study relied on quantitative research design through the use of probity regression as the main statistical tool. Findings: The results showed that the level of insurance uptake among the SMEs surveyed is 72%, which is higher as compared to previous studies in micro-insurance in Ghana, even though they focused on households. The study also revealed a moderately high level of insurance awareness among SMEs in Ghana. The results further revealed that SMEs get insurance to fulfill legal requirement or to mitigate risks. With regards to the variable that affects demand for insurance products, the results show that premium flexibility and nodal agencies as well as knowledge of insurance by the owner or CEO and expectations of businesses are positively associated with demand for insurance by SMEs. The study further showed that the level of education of the owners along with the sales or income level of the business is positively associated with the demand for insurance by SMEs. Additionally, the study revealed that the gender of the owner or CEO, number of employees and age of the business are not significant determinants of demand for insurance by SMEs in Ghana. Originality: Reviews of previous studies that studies on determinants of the demand for insurance products have focused on household demand for micro insurance. There is little study globally on factors that influence SMEs demand for insurance products even though researchers agree that insurance is one of the most significant risk mitigating strategies for businesses. Implications: The study present the current state of SME demand for insurance product in Ghana, and important factors that influence such demand which is useful to policy makers and industry practitioners.

Key words: Insurance, Awareness and Determinants, SMEs, Ghana.

JEL Classifications: B81, E2, E21, G2

This research work is about the ascertaining the applicability of forensic accounting procedures for fraud detection in Nigerian firms. The study is concerned with the analysis of how forensic accounting procedures can apply and uses for detection of fraud in Nigerian firms. In particular, a case study of auditing firms was undertaking, the population of the study are all firms. 40 questionnaires were administered to some selected firms and practicing accounting firms in Kano state. The study adopted a non-probabilistic distribution using quota sampling technique by selecting ten audit firms and 4 companies that formed the sample size. Two sources of data collection were employed. This is through administration of questionnaires for the primary sources and through articles, journals and the use of the internet for the secondary sources. All the data obtained from different sources were tabulated, analyze and interpreted using chisqu are to test the hypothesis. The study finds out that the empirically people are of opinion that services of forensic accountants are required in both public and private sector of the Nigerian economy and their services are more for fraud and corruption related issues. This research study recommends that forensic accounting application must not deviate from International Financial  Reporting Standards (IFRS), National standards and professional pronouncements. It also recommends that the relevant anti-graft agencies and stake holders should consider engaging the service of forensic accountant to enhance conviction of fraud culprits. Finally, governments must not use Anti graft agencies to satisfy their political aggrandizements.

Key Words: Forensic Accounting, Procedures, frauds, Nigeria.

Accounting Information System is one of the most important parts of an organization during the Industrial Revolution 4. 0 era. Accounting Information Systems produce accounting information needed by managers and non-managers of an organization as a basis for the decision-making process in carrying out their functions or duties. The functions and duties of managers or non-managers in an organization will vary depending on the type of organization, the sections and levels that exist in the organization. The functions and duties of managers or non-managers are different because of the different levels and parts that cause the information needs of managers and non-managers to support various functions and tasks. Differences in information requirements will lead to the different data that must be entered and the format of the accounting information system required. Reality states that many accounting information systems in various small and medium enterprises in Indonesia have various problems including problems of integration, ease of use, ease of access, ease of adaptation to changing conditions and the ability to produce accounting information as needed. The purpose of this study is to determine how much influence the organizational structure has on the quality of the accounting information system needed in the field of the Industrial Revolution 4. 0. This method is a verification method, and the analytical tool is structural equation modeling (SEM). The results show that the organizational structure affects the quality of the accounting information system for the Industrial Revolution 4. 0.

Keywork: Organizational Structure, Revolution 4. 0 Accounting Information System application.

Small and Micro Enterprises (SMEs) are vital in the growth of a country’s economy worldwide. Most of these SMEs have implemented several strategies to boost their growth. The adoption of micro saving strategy has not been fully embraced. The purpose of this study therefore was to establish influence of micro saving strategy on growth of SMEs in Kenya in reference to Women Enterprise Fund. This study used a descriptive survey based design. The study’s target population was composed of 2032 women group leaders’ beneficiaries of Constituency Women Enterprise Scheme (CWES) between 2013 and 2017. Cluster sampling and simple random sampling were used to select a sample size of 335 respondents. Quantitative primary data was collected by use of structured questionnaires. The data collected was edited and analyzed according to the research objectives. The study utilized descriptive statistics and inferential statistics to analyze data. Both ANOVA and Linear Regression Analysis were computed to assess the relationship between independent and dependent variables. The study established that micro saving strategy adopted by CWEF clients had a significant relationship on the growth of SMEs since the calculated P value of 0.00 was less than the critical value of 0.05. The findings of this study will help the stakeholders in the informal sector to formulate and implement micro saving strategies that would promote the growth of SMEs in the country. The study recommends the government to establish policies that would strengthen the adoption of micro saving strategy by SMEs in the country.

Keywords: Micro Saving Strategy; Small and Micro Enterprises; Women Enterprise Fund; Entrepreneurs; Constituency Women Enterprise Scheme; Government of Kenya.

This research work has been conducted to find out the volatility and leverage effect of the select countries’ stock market index during the outburst of the novel coronavirus (Covid-19). In conducting this research work, daily time series data from 1st January 2020 to 26th June 2020 have been analysed using descriptive statistics, GARCH model, EGARCH model, and TGARCH model. The standard deviation value substantiates the increasing volatility in the select stock market index during the outbreak of Covid-19. GARCH result validates the stronger existence of volatility in all the selected stock markets except the stock market of Russia, during the period of Covid-19. EGARCH result confirms that there does not exist any leverage effect in the select stock market during the outbreak of Covid-19. The result definitely talks about the effect of bad news in the select international stock market activities during the outbreak of Covid-19 pandemic.

Keywords: Stock market, Covid-19, GARCH, EGARCH, TGARCH.