Background: The 2025 tariffs provide a timely opportunity to observe how modern financial markets respond to abrupt policy shifts. Prior research shows that uncertainty surrounding tariff announcements can swiftly affect asset prices. By tracing drivers such as uncertainty spikes...
Open access
Research Article10.9734/ajeba/2026/v26i42219
Background: Tax law enforcement plays a crucial role in ensuring effective tax collection and building a fair, transparent tax system. Factors such as tax fairness, understanding, sanctions, and system quality significantly influence taxpayers’ perceptions and behavior toward tax...
Open access
Research Article10.9734/ajeba/2026/v26i42220
The rapid digitisation of banking services has increased exposure to cyber fraud, including phishing, identity theft, system intrusion, and unauthorised electronic transactions. The effectiveness of internal audits can significantly influence the extent to which cyber fraud affec...
Open access
Research Article10.9734/ajeba/2026/v26i42218
Online banking has transformed financial transactions, making financial literacy essential for managing digital finances and risks. Socio-economic and demographic factors significantly influence financial literacy and online banking adoption, though prior research shows mixed res...
Open access
Research Article10.9734/ajeba/2026/v26i42217
The Blue Economy has emerged as a strategic development framework aimed at promoting sustainable economic growth, livelihood improvement, and environmental stewardship in coastal and marine regions. In Tanzania, small-scale enterprises operating in fisheries, aquaculture, seaweed...
Open access
Research Article10.9734/ajeba/2026/v26i32212
Work-life balance has become a critical concern for female academics in higher education, particularly in emerging countries where professional demands and socio-cultural expectations create significant challenges. Drawing on Social Cognitive Theory and the Job Demands–Resources...
Open access
Research Article10.9734/ajeba/2026/v26i42213
Background: MSMEs are crucial for economic growth and employment in Indonesia, but many face challenges like competition and weak financial management. Limited accounting knowledge leads to poor record-keeping and difficulty preparing financial reports, making effective decision-...
Open access
Research Article10.9734/ajeba/2026/v26i32214
MEs are key to Nigeria’s economy, but poor accounting practices and weak financial management threaten their sustainability and growth. This study investigates the impact of financial accounting practices on business sustainability among selected registered small and medium enter...
Open access
Research Article10.9734/ajeba/2026/v26i32215
Energy poverty in rural areas leads to heavy reliance on traditional fuels, causing health risks, environmental damage, and reduced productivity, especially affecting women and children. Improving electricity access enhances economic welfare, education, and poverty reduction, whi...
Open access
Research Article10.9734/ajeba/2026/v26i32216
One of the most commonly used empirical methodologies in financial economics is the event study methodology, which is used to examine the response of financial markets to new information. The main aim of this study is to review the development, theoretical foundation, and recent...
Open access
Research Article10.9734/ajeba/2026/v26i32211
Sustainable consumption is an important aspect in the global agenda for development, but in emerging markets, behavioral adoption is still low compared to awareness and intention. Although previous studies have focused on the role of marketing communication and digital engagement...
Open access
Research Article10.9734/ajeba/2026/v26i32210
Influencer marketing has emerged as an important digital marketing strategy due to the rapid expansion of social media platforms and their growing role in shaping consumer behaviour. In this study, the relationship between influencer marketing and consumer satisfaction was examin...
Open access
Research Article10.9734/ajeba/2026/v26i32209
Background: Microfinance institutions (MFIs) serve as a bridge between the formal financial sector and underserved communities needing economic support. Internal control is a critical foundation for MFIs because it strengthens stability, transparency, and trust while supporting e...
Open access
Research Article10.9734/ajeba/2026/v26i32208
Green accounting integrates environmental costs into financial reporting, promoting sustainability alongside economic performance, especially in environmentally intensive sectors like transportation. It helps firms improve long-term financial performance, regulatory compliance, a...
Open access
Research Article10.9734/ajeba/2026/v26i32206
This study examines the impact of electronic payment systems on non-oil tax revenue performance in Nigeria, adopting a fiscal capacity perspective. Using quarterly data from the Federal Inland Revenue Service (FIRS) covering the period from 2011 to 2022, the research employs desc...
Open access
Research Article10.9734/ajeba/2026/v26i32207