Purpose: Transfer pricing has largely been viewed in the context of cross- border transactions of multinational enterprises. Zimbabwe recently revised its transfer pricing rules to include domestic transactions. This study sought to explore the challenges and implications of transfer pricing legislation for SMEs. Methodology: A qualitative inquiry is applied with the use of in-depth interviews and a questionnaire survey. Thematic analysis was used to analyse both interview and questionnaire data. Findings: The findings revealed that the paradox of observing fairness as a canon of taxation by equally taxing domestic and cross-border transactions has both economic and social implications for the Zimbabwean economy. It was evident that SMEs find themselves unduly burdened with compliance costs, capacity limitations as well as knowledge constraints in complying with the rules. Originality or Value: The implications of transfer pricing rules on SMEs have not been explored in the Zimbabwean context. The study explores a critical sector that has often been neglected in the transfer pricing discourse. It recommends that the government revisit the applicability of domestic transfer pricing legislation to SMEs.

Purpose: To ascertain whether there are relationships among occupational fraud risk evident in fast-moving-consumer-goods South African SMMEs, these business entities’ economic sustainability and the key characteristics of employees. Methodology: Empirical and exploratory research, complemented by survey research. A quantitative research methodology was used to collect and analyse data from 120 members of management of South African SMMEs who had to adhere to relevant delineation criteria. Findings: Statistically significant relationships were found to exist between the economic sustainability of SMMEs and key employee characteristics; between occupational fraud risks. In addition, some variables were found to predict others. Originality/Value: The study provides new perspectives on phenomena which can be tested through empirical research.

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.

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.

Purpose: Reporting is one of the most basic functions of the accounting information system. Financial information of entities is transferred to financial statement users through the reporting function. Also, the audit process, which ensures the reliability of the accounting information system, ends with reporting. In today’s world with the changes in the economic, cultural, social, and technological areas, the standard reporting approach has changed, the scope of reporting activities has expanded and the diversity of the items to be reported has increased. This study aims to consider the matter of irony caused by these changes in the nature of financial reporting system and make a propasal to this matter. Methodology: This study was based on theoretical research. Research papers prepared and issued by big four audit companies and information obtained from literature were used in the study. In the scope of the study, changing reporting approaches and new types of reportings were considered based on the changes in the reporting function which is one of the main functions of accounting and auditing and a matter of irony in the nature of the financial reporting system that caused by these changes was discussed, theoretically. Findings: Recommendations and proposals were presented at the end of the study for dealing with the matter of irony in the financial reporting system. Originality/Value: Unlike the previous studies in the literature which focused on changes, advantages, and usefulness of new reporting approaches and new trends in reporting systems, this study focused on raising awareness of problems of new reporting approaches and trends and attracting attention to a matter of irony caused by these approaches and trends in the reporting system.

Purpose: This study was conducted to examine the effect of CEO characteristics and firm reputation on firm performance after conducting mergers and acquisition. The object of this research is companies that carry out mergers and acquisitions listed on the Indonesia Stock Exchange (IDX) from 2014-2018. Design/methodology/approach: In selecting the sample, this research used a purposive sampling method. This study uses the SmartPLS program to analyze the data. Company performance is measured by Buy and Hold Abnormal Return. This study uses acquisition experience, previous acquisitions with positive performance, average acquisitions, acquisition success rate, experience in acquiring the same industry, and political connections to measure CEO characteristics. The Firm Reputation is measured by price earning ratio. Findings: The results of this research indicate that choosing a CEO who has high experience, knowledge, and capability will increase the firm's reputation and performance. Practical implications: The findings in this study will greatly help management to maximize the firm's performance when conducting mergers and acquisitions and management can also minimize failures by choosing a CEO who has the capability and is more experienced. Originality/value: The novelty of this research is implementing the theory of hubris and RBV by adding firm reputation as a mediating variable that strengthens the relationship between CEO characteristics and CEO political connections on firm performance after mergers and acquisitions.

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.

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: 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.

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.

Since it was discovered that the main cause of market anomalies, which traditional theories are insufficient to explain, is human behavior, the eyes turned to behavioral theories have now started to search for the causes of these behavioral errors in very different disciplines. This search, which seems justified when it comes to human behavior, has pushed researchers to interdisciplinary studies and these studies have added new concepts to the literature. The Lollapalooza effect is one of these concepts. This concept, put forward by Charles Munger, can be expressed as the cause of behavioral anomalies, which are caused by the coexistence of more than one prejudice affecting human behavior, that turns the brain into mush. The aim of this study is to examine the behavioral biases of the Lollapalooza effect, as well as to demonstrate the inclusion of genetic factors for an extended Lollapalooza effect. Looking at the results of the study, it is revealed that genetic information may be one of the reasons for economic and financial decisions. In addition, although there are many studies in the literature in which cognitive errors, which occur with the effect of psychological and sociological factors, are discussed individually and their causes and results are discussed in detail, it has been revealed that the causes and consequences of considering all of them together should be investigated. Since dopamine receptor genes are known to be closely related to human behavior, it is clear that these genes can expand the limits of lollapalooza effect in financial decisions. In this way, it is revealed that the causes and consequences of investor behavior should be addressed not only psychologically, but also genetically and even neurologically.

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.

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: The aim of this study was to investigate the impact of monetary policy on the real sector and to assess the effectiveness of various monetary policy transmission channels in Zambia. Methodology: The Johansen cointegration approach, Error Correction Model (ECM), and Granger causality test were undertaken to achieve the study objectives. Findings: The study results reveal that economic growth proxied by Gross Domestic Product (GDP) in Zambia is negatively affected by lending rates, inflation, and an increase in private sector credit, while exchange rate and deposit rates were found to have a positive impact on the other hand. These results confirm the presence of exchange rate and credit channels of monetary policy transmission in Zambia. Originality/Value: The study contributes to the theoretical and empirical literature on the impact of monetary policy on the real sector. Further, the study provides, through the results of the study, the effectiveness of various monetary policy transmission channels in Zambia. Therefore, the study is part of the studies the Central Bank and academic institutions and research think tanks can make reference to during further research andpractice.

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: (i) Analyze and test CEO Narcissism Against Corporate Value and Earnings Management; (ii) Analyzing and testing the effect of CEO Narcissism Intervening on Company Value and Earnings Management in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange for period 2016-2020.

Methodology: This study uses descriptive analysis, a type of quantitative research, which, when viewed from the data analysis method. The data analysis technique used in the study used linear regression. Then for the company's value using the Tobin's Q ratio and to assess the level of earnings management using the Modified Jones Model.

Findings: CEO narcissism has a positive effect on firm value, which means that every increase in CEO narcissism will increase firm value. CEO narcissism has a positive and significant effect on earnings management which this result explains that every increase in CEO narration will increase earnings management. CEO narcissism has a positive and significant effect on earnings management which this result explains that every increase in CEO narration will increase earnings management.

Originality/Value: This research is to have a view terms of the Effect of CEO Narcissism on Company Value and Earnings Management as an Intervening Variable in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange for the 2016-2020 period in terms of contributions in the field of education and research results by the hypothesis, therefore That's the formulation for further research to consider the sector and additional variables.