Purpose: The Study to test the effect of integrity, objectivity and management support on the effectiveness of Internal Audit of the government sector in the Covid-19 pandemic conditions. Methodology: This study used descriptive analysis, namely the form of quantitative research that employs the Likert scale measurement when evaluated from the perspective of the data analysis method. This study used primary sources of data. In the South Sumatra region, questionnaires were distributed to government internal auditors employed by the Financial and Development Supervisory Agency (BPKP). The primary data will be collected directly from study respondents (BPKP internal auditors) by use of a questionnaire containing questions containing indications of the variables employed. In the meanwhile, secondary data included of interviews with BPKP internal auditors. Findings: Integrity has a positive and significant effect on internal audit effectiveness. The auditor performs the examination task with integrity, and the audit results will be of high quality. Integrity requires that the auditor performs all tasks with azaz honesty, without violating the principles and limits of the agreed-upon examination object, and while overcoming personal interests. Internal audit effectiveness is significantly and positively impacted by objectivity. Objectiveness is a criterion that distinguishes the auditor profession from other accounting professions. The auditor must conduct a balanced assessment and evaluation in both Covid-19 Pandemic conditions and regular conditions, so as not to be influenced by personal or third-party interests. Under normal conditions, management support has a positive but insignificant effect on the effectiveness of internal audit. However, under Pandemic Covid-19 conditions, management support has a positive and significant effect on the effectiveness of internal audit. Training, introducing new technology, providing suitable facilities, and supporting an internal audit process with a commitment to develop and communicate additional value for the success of internal audit must be provided to management support. Originality/Value: This research aims to increase the efficiency of the internal auditors of the Financial and Development Supervisory Agency (BPKP) in the South Sumatra region in terms of contributions regarding the integrity, objectivity, and support of management to the efficiency of the government sector internal audit under the COVID-19 pandemic. In accordance with the hypothesis, the formulation of the research Furthermore, it is hoped that internal auditors in BPKP in South Sumatra can increase the integrity and objectivity of internal audit by holding or involving all internal auditors in training activities, seminars, and socialization pertaining to the auditor profession, or by addressing the issues contained in this internal audit on a regular basis.

Our aim is to design a conceptual model illustrating the impact of corporate boards on corporate social responsibility (CSR). Scholars and researchers from various disciplines have all pointed out the increasing importance of CSR as a corporate strategy, and the question of how to manage the corporate attention allocation to CSR issues has shown its values in the field of CSR and corporate governance. The paper first presents the argument of applying a four-category variable, CSR responsiveness, to measure CSR: non-action, symbolic action, compliance, and proactivity. We believe corporate boards influence CSR responsiveness both directly and indirectly. Directly, active board involvement in performing control, strategy, and service tasks could enhance CSR responsiveness. Indirectly, through board attention structures supported by the attention-based view, we have detailed the impact of the boards of directors on attention allocation. They include the characteristics of directors, the communication style of CSR issues, and external and internal environmental forces. We also discuss the implication of the model to conclude.

Purpose: During last years, even because of pandemic situation caused by covid-19 virus, in Albania most of governmental public services for citizens, businesses and other customers were offered in an electronic way by creating a national database (e-Albania), offering more than 2200 services. As this electronic system was newly implemented, time after time it was attacked from hackers in different sectors of services, causing the interruption of service for hours, downloading all the confidential information and publishing them. After several partial attacks, in July 2022 came the general attack of the whole system, which black out the system and services for several days. Cyber actors - identifying as “HomeLand Justice” - launched a destructive cyber-attack against e-Albania which rendered websites and services unavailable. An investigation indicates cyber actors acquired initial access to the victim’s network approximately 14 months before launching the destructive cyber-attack, which included a ransomware-style file encryptor and disk wiping malware. The actors maintained continuous network access for approximately a year, periodically accessing and exfiltrating e-mail content. From late July to mid-August 2022, social media accounts associated with HomeLand Justice demonstrated a repeated pattern of advertising Albanian Government information for release, posting a poll asking respondents to select the government information to be released by HomeLand Justice, and then releasing that information - either in a .zip file or a video of a screen recording with the documents shown. This cyber-attack creates social problems, economical loss and influenced negatively in the reputation of e-Albania and damage as well strategically the country and development of this sector in the future. Methodology: We have monitored the system and the attack, and we continue to do this. We analyze and synthesis the data collected, to come to conclusions and recommendations needed for the future. All the data which we have used are open for public, and mostly are primary data. The research method combines both quantitative and qualitative methods, but it is closer with qualitative method, as far as there in not enough data for using e pure quantitative analysis. We have used mostly the descriptive method. Results/Findings: Improving essentially the cyber infrastructure to avoid in the future such attacks with high social, economic and strategical cost. Conclusions: In the institution there was not a team for Cyber Security Monitoring the system, so called SOC (Security Operation Center), who controls in the real time all the logins. It was missing as well so called “Identifying Behavior”. There was not e separation of active directory, in physic machines and virtual machines, they were altogether. As the administrator had Full Right Privilege, the hacker doesn’t need to create a Privilege Escalation Vertical, so he easily took all the right of Admin. Originality and Practical Implications: The paper is original; it has not been previously published and it is not under consideration by any other publisher. The originality of the method stands in the fact that it is the first case in the world in information age, that a country (a whole electronic system, e-Albania), face a such complex, well organized and hard cyber-attack, which collapse the system for several days. All the data are authentic ones.

Purpose: We herein investigate the effect of quality of audit on management of earnings in Nigerian listed firms by (i) ascertaining the effect of audit quality on discretionary accruals, (ii) determining the effect of audit quality on earnings smoothing, as well as (iii) establishing the effect of audit quality on earnings per share. Methodology: The study follows an ex-post facto research design. It draws data from the annual reports of 10 firms. These consisted of five financial and five non-financial firms, purposively selected for a period of 10 years (2010-2019). Descriptive and inferential analyses were employed in data analyses. Findings: The findings indicate that audit quality significantly affected earnings smoothing. Moreover, audit quality did not significantly affect discretionary accruals and earnings per share. Furthermore, it is recommended that management of firms should put in place policies for predicting earnings (in profit) to help forecast future earnings, which can be achieved by audit quality. Originality/Value: This study is meant to raise awareness on the need to improve the financial statement/reporting practices of publicly listed companies with respect to earnings management; discretionary accrual, earnings smoothing and earnings per share. It is hoped that the forwarded recommendations support the competent authorities in addressing the identified existing issues, thus enabling them to enhance the financial reporting practices and render them improved vehicles for development in publicly listed companies.

Purpose: This is a review that seeks to identify and critically analyze major emerging problems in accounting theory and practice. The paper also describes the benefits and challenges of adopting and applying the key themes. Additionally, this paper strives to recommend some viable solutions on how to address the challenges associated with each emerging problem. Methodology: Methodology: Several journal articles and other scholarly literature from databases and directories such as Google Scholar, JSTOR, Ebsco Host and ScienceDirect were the main sources of literature on this emerging topic in accounting. Findings: The survey considers the following as some of the most important emerging issues in accounting and the accounting profession. Cloud-based technology in accounting. automated accounting; outsourcing of accounting functions; Changes in accounting standards. forensic accounting; value-based accounting; big data accounting; blockchain technology in accounting; accounting with artificial intelligence; impact of Covid-19 on accounting practices and accounting professionals. Originality/Value: This paper is the result of a literature review on emerging accounting issues. This paper provides essential knowledge as business organizations seek to adapt to the new accounting regime. Knowledge and skills acquired by outlining major emerging issues in accounting. This study, through its findings, contributes to key determinants in choosing some of the new methods of performing accounting and financial functions.

Purpose: This study aims at determining the existence and, if any, the extent of comparative effects of the CDS premium and the VIX index on the BIST-30 and the Participation-30 indices before and during the pandemic. Methodology: The study explores the relationships of the CDS premium and VIX index to the BIST-30 index and the Participation-30 index for two time periods, as pre-pandemic and pandemic. The date range is set as 02.01.2018-10.03.2020 for the pre-pandemic period and as 11.03.2020-31.12.2021 for the pandemic period. Following the Johansen cointegration and ARDL tests employed to detect the long run relationships between the variables, FMOLS regression tests were used to determine the effect sizes. Results: As a result of the cointegration tests, long-term cointegration relationships of both the BIST-30 and the Participation-30 indices with the variables of the CDS premiums and the VIX index were determined before and during the pandemic period. FMOLS regression results posited that the VIX index had greater effect on the Participation 30 index in both periods. Originality and Practical Implications: The fact that the literature review does not reveal the existence of any study providing the comparative effects of the CDS premiums and the VIX index on both the BIST-30 and Participation-30 indices contributes to the originality of this paper.

Purpose: This study aims to determine the effect of the acquisition company's managerial ability on the company's performance after mergers and acquisitions. CEO overconfidence was added as a moderating effect in this study. The sample data of this study include companies listed on the IDX that carried out corporate actions in the 2014-2018 period. Methodology: The sampling technique used is purposive sampling, and the data analysis method used is the SPSS and Smart PLS applications. This research used return-on-assets, cash flow from operations and market-to-book ratio to measeure the firm’s operational performance and buy-and-hold abnormal return to measure company’s stock return. Findings: The results of this study indicate that managerial ability affects the firm’s operational performance. This study also shows that CEO overconfidence can strengthen the relationship between managerial ability and the firm’s operational performance along with the rate of the acquiring companies stock returns. Originality/Value: The managerial implications of this study suggest that companies should prioritize CEO overconfidence in the fit-and-proper test. CEO overconfidence can bring the company forward and earn higher returns. Novelty in this study provides a new insight of corporate action that CEO overconfidence can moderate the relationship between managerial ability and the firm’s operational performance and the company's stock return.

The study sought to investigate the viability of tax e-services in ensuring tax compliance and increased revenue collection using ZIMRA Harare headquarters as a case study. Scholars shared their different ideas regarding the relationship between tax e-services and tax compliance and most of them were in agreement that the two variables yield a positive relationship. The descriptive design, which is a component of the mixed approach, was adopted since it incorporates both quantitative and qualitative approaches. Questioners and interviews were used to collect data. The results revealed that there is a positive relationship between e-filing, revenue collection and tax compliance. It emerged that e filing, tax compliance and revenue collection have a strong positive relationship. Companies should adopt the electronic tax filing system to enable better tax compliance levels and revenue collection.

Lightweight is one of the primary design goals for the innovative development of wheel hubs. A new type of automobile wheel rim is proposed in this paper. The wheel rim is divided into wheel rim face and rib. The thickness of the wheel rim surface is studied by parameter optimization. The rib layout is designed based on honeycomb features by considering processing technology and load-bearing performance of wheel hub. A novel wheel rim named “honeycomb wheel rim” is given. The mechanical performances are analyzed and the results show that the weight of new wheel rim was reduced by 12.61%, and the stiffness and strength can meet the design requirements.

The purpose of this study is to find out whether micro-, small and medium-sized enterprises (MSMEs) can boost economic growth and achieve their sustainability during the COVID-19 pandemic by implementing financial technology innovations and the Resource Base Strategy (SRB) through crowdfunding and peer-to-peer lending (P2P lending). This study used a mixed approach, namely a combination of quantitative and qualitative methods. The population in this study were SMEs who used crowdfunding and P2P lending services, totaling 380 SMEs. Through calculation by the Slovin’s Formula, 192 SMEs were sampled. The results of this study are as follows: (1) the performance of MSMEs will be improved if MSMEs carry out internal improvements in the form of financial technology innovations using crowdfunding as an alternative to meet capital requirements; (2) the economic growth will be supported if MSMEs carry out internal improvements in the form of financial technology innovations using crowdfunding as an alternative to meet capital requirements; (3) the performance of MSMEs will be improved if MSMEs carry out internal improvements in the form of SRB using P2P lending as an alternative to meet capital requirements; (4) the economic growth will be supported if MSMEs carry out internal improvements in the form of SRB using P2P lending as an alternative to meet capital requirements; (4) the economic growth will be supported if MSMEs carry out internal improvements in the form of SRB using P2P lending as an alternative to meet capital requirements; (5) the performance of MSMEs will be improved if MSMEs carry out internal improvements in the form of financial technology innovations and SRB using crowdfunding as an alternative to meet capital requirements; (6) the economic growth will be supported if MSMEs carry out internal improvements in the form of financial technology innovations and SRB strategies using P2P lending as an alternative to meet capital requirements; (7) the performance of MSMEs will be improved if MSMEs carry out internal improvements in the form of financial technology innovations and SRB using crowdfunding and P2P lending as alternatives to meet capital requirements; (8) the economic growth will be supported if MSMEs carry out internal improvements in the form of financial technology innovations and SRB strategies using crowdfunding and P2P lending as alternatives to meet capital requirements; and (9) the improved performance and growth of MSMEs justifies the paradigm shift from the resource driven economic growth to the innovation driven one. This study helps MSMEs obtain the maximum investment so that they can create a great number of jobs to boost economic growth. The conclusions can be used by MSMEs in their business models to deal with the impacts from the Covid-19 pandemic.

Purpose: This desktop study sought to investigate the impact of IMTT on performance of SMEs. Methodology: Documentary research approach, which consists of reviewing, analysing and examining information, recorded media and texts were adopted for the study. In terms of data collection, the authors sourced and reviewed literature on the topic. Among others, these sources included journal articles, books, magazines and newspapers. Findings: The study revealed that IMTT has negative impact on frequency of transactions and that transactions increased where they were below minimum threshold. Furthermore, it emerged that IMTT has negative impact on suppliers’ payments and that suppliers’ payments were delayed and use of cash was urged due to IMTT. In the same vein, the study showed that IMTT has negative impact on firm performance meaning that profitability decreased due to the adoption of IMTT. Originality/Value: Management should try to minimize frequency of transactions by weighing the benefits with the costs of paying taxes. In addition, financial performance should be enhanced by focusing on proper pricing and cost minimization. The suppliers’ payment should be done on timely fashion to maintain constant supply and good relations rather than practicing tax avoidance.

Optimizing the supply chain of agricultural products is an important way to revitalize the rural economy. The perishable products are agricultural products with special properties and great potential. Game theory is an effective research tool for maximizing revenue management in competition and cooperation. Therefore, this study reviews the literature on the pricing and procurement of perishable products in the past three years under the game theory. Firstly, this study summarizes the common game models of supply chain through the review of multi-objective models. Secondly, it summarizes the literature on pricing and purchasing, and explores the strategies of product management, benefit maximization and supply chain coordination. Finally, based on some cutting-edge results, this study proposes promising research directions in the future. This study is helpful to summarize the application of game theory in supply chain management, help rural agricultural products to achieve maximum benefit, and solve the problem of supply and demand optimization.

Purpose: The primary research objective was to establish how the university management used the risk register as part of the process to achieve strategic objectives, manage risk and assess performance. Methodology: The study followed a mixed-methods design. It commenced with the qualitative collection of data through the analysis of the current literature to establish whether the risk register has the characteristics of a management tool. Based on the qualitative data collection and analysis, a structured questionnaire was developed to collect quantitative data to achieve the primary research objective, namely to establish how the university’s management currently uses the risk register to achieve strategic objectives, manage risk and assess performance. Findings: The findings indicated that management realized the value of integrating strategy with risk and performance management, but not through using the risk register. Furthermore, 79.5% of the participants agreed that the risk register was populated to manage risk, 40.2% agreed that it was populated to comply with legal requirements, and 25.2% completed the risk register to comply with executive management requirements. Originality/Value: This study is meant to raise the awareness that the risk register can be used as a tool to integrate strategy and risk and performance management as it includes the strategic objectives, the risk, and the controls to prevent the risk from arising.

Micro units are a significant economic segment of our society and are a major source of employment after the agriculture sector. The purpose of this paper is to assess the performance of the government's scheme after five years (2015-20) in order to determine whether the MSME sector has grown and developed over that period. Micro units engaged in manufacturing, processing, trading, and service activities are included in this category. It is responsible for providing employment to approximately 10 million individuals. There are a lot of proprietary/single-ownership/own-account businesses in the non-corporate small business sector. In view of India's large population, it is difficult for them to access mainstream commercial banks. India sometimes introduces objective-oriented schemes to help the underprivileged start up, expand, and change their small businesses. Through an empirical investigation, this paper will evaluate the needs and performance of this program after five years (2015-20). The Mudra Banking Scheme is also an objective-oriented model for the financial inclusion of the poor who do not have mortgages to cover their financial needs. Honorable Prime Minister of India Shri Narendra Modi commenced this banking scheme in August 2015.

Purpose: As contended in prior literature, the weekend anomaly is the tendency for financial markets or security prices to be lower on Mondays than on previous Fridays. The aim of this study was to empirically investigate the weekend anomaly in seven international financial markets namely; NASDAQ Index, CAC 40 Index, DAX Index, JPX-Nikkei Index 400, SSE Index, BIST and JSE Index. Methodology: This study made use of the F- statistics test for the most recent 5 years August 22, 2017 to August 22, 2022. Findings: Contrary to the findings in the literature, there is no evidence to support the weekend anomaly. This was evident in the p- values for the F-statistics test in all the financial markets under consideration to be statistically insignificant. Originality/Value: Although this concept may have existed, it is no longer applicable hence traders and market participants should avoid regular or pure arbitrage strategy as it may result in significant losses. As per the author’s knowledge, this study is the first to empirically investigate the weekend anomaly in seven international markets using the most recentdata.

Purpose: In recent years, businesses that have been faced with a very meticulous and much more demanding consumer group tend to include consumers in the marketing and production processes of the goods and services they produce. They feel that they are more interested in, owning more, and valuing more of the things that have contributed to the creation of customers. The IKEA effect, which emerged with the idea that not only consuming but also producing creates a great sense of pleasure in people, is a cognitive bias. What makes the IKEA effect interesting, which has three main principles: “need for competence”, “justification of effort” and “endowment effect”, is that one thinks that labor alone is enough to increase the value of the product. The main purpose of this study, which distinguishes it from other similar studies, is to measure the IKEA effect of an individual against someone else's effort. Design/methodology/approach: This study is a research article that includes an extensive literature review. Findings: The results show that people value not only their own efforts but also the efforts of others, and in this way, they are exposed to the IKEA effect. Originality/value: What distinguishes this study from other similar studies is that it measures the IKEA effect of the individual against someone else's effort. In addition, the participants were asked the questions about “liking, difficulty, entertainment, talent and disposition” about the product they made, and it was also tried to determine to what extent they were exposed to the IKEA effect.

This study aims to analyze the relationship between renewable energy production and financial development, urbanization, and economic growth in the 1980-2020 period of the Turkish economy, which draws attention to its high growth rate. Methodology: To determine the relationship between financial development, economic growth, urbanization, and renewable Energy, ARDL cointegration analysis, cointegration regression models, and Toda Yamamoto causality analysis will be applied using 1980-2020 period data. Results/Findings: The ARDL boundary test shows a long-run relationship between financial development, economic growth, urbanization, and energy consumption under structural breaks. According to the cointegration regression model results, renewable energy production is determined by financial development and per capita GDP. Toda Yamamoto causality analysis shows the existence of causality running from financial development, per capita GDP, and urbanization variables to renewable energy production. The results reveal that in determining Turkey long-term energy demand projections and strategies of Turkey's, it is necessary to consider both the impact of financial development and economic growth and the supply of energy needs with sustainable resources by minimizing foreign dependency. Originality and Practical Implications: According to the government's estimates, electricity consumption is expected to reach 370 TWh in 2025 and 591 TWh in 2040. These developments reveal the importance of energy consumption in the Turkish economy and make it necessary to investigate the factors affecting energy production.

Many developing countries as well as some developed countries suffer from the problem of slums. They constitute a real defect in the economic and social development plan of the concerned countries. The methods used to finance development projects in countries vary according to the different social, economic, and legislative influences. The process of providing the expenses required for these projects is one of the most important problems that governments face. The study aims to establish some rules and principles in a proposed theoretical framework and to document some of the experiences of supporting cities globally as well as in the African and Arab countries, by using a general analysis model that includes Egyptian experiences to understand the most important problems related to sustainable development and how to achieve efficiency and effectiveness in the development of urban planning and management. An analytical study is conducted to the experience of participatory development of Manshiyet Nasser is presented and the proposed development programs to determine their advantages and disadvantages. The study concluded to identifying several recommendations for dealing with slums and setting an integrated urban development model for low-income areas that can be replicated in other similar sites. The study also concluded that in development projects, focus is placed on popular participation and decentralization in decision-making, seeking to solve existing problems in society and taking the initiative to experiment new methods from which the government refrains for fear of failure.

The proliferation of digital age security tools is often attributed to the rise of visual surveillance. Since an individual's gait is highly indicative of their identity, it is becoming an increasingly popular biometric modality for use in autonomous visual surveillance and monitoring. There are various steps used in gait recognition frameworks such as segmentation, feature extraction, feature learning and similarity measurement. These steps are mutually independent with each part fixed, which results in a suboptimal performance in a challenging condition. It can be done independently of the users' involvement. Low-resolution video and straightforward instrumentation can verify an individual's identity, making impersonation a rarity. Using the benefits of the Generative Adversarial Network (GAN), this investigation tackles the problem of unevenly distributed unlabeled data with infrequently performed tasks. To estimate the data circulation in various circumstances using constrained observed gait data, a multimodal generator is applied here. When it comes to sharing knowledge, the variety provided by the data generated by a multimodal generator is hard to beat. The capability to distinguish gait activities with varying patterns due to environmental dynamics is enhanced by this multimodal generator. This system is more stable than other gait-based recognition methods because it can process data that is not equally dispersed throughout a different environment. The system's reliability is enhanced by the multimodal generator's capacity to produce a wide variety of outputs. The testing results show that this algorithm is superior to other gait-based recognition methods because it can adapt to changing environments.