Journal of Theoretical and Applied Economics

  • Rationale and risks of non-audit services

    Rationale and risks of non-audit services You Yu With changing conditions of the financial environment, relative issues of non-audit services still require further developments and researches, concerning their rationale and risks that can be admitted so far, and influences of latest regulations. Here the rationale and risks of NAS were investigated through summarizing prior studies. Some researchers believe that there is a trade-off effect between advantages and disadvantages of NAS, therefore, it can be accordingly concluded that there is at…

  • Service Quality Measurement Models: a Comparison of Two Models

    Service Quality Measurement Models: a Comparison of Two Modelsea Asmerom A. Ghebremichael1 and Fitsum Ghebregiorgis2 1 Department of Accounting at College of Business and Economics, Department of Accounting (Previously at the University of Asmara. Now under the umbrella of the National Commission for Higher Education, Eritrea) 2 Department of Business Management and Marketing at College of Business and Economics, Department of Business Management and Marketing (Previously at the University of Asmara. Now under the umbrella of the National Commission for…

  • Determinants of Mobile Phone Demand Among Residents of Central Region of Eritrea

    Determinants of Mobile Phone Demand Among Residents of Central Region of Eritrea 1Fitsum Ghebregiorgis and 2Habteab Tekie Mhreteab 1Department of Business Management and Marketing College of Business and Economics 2Department of Economics College of Business and Economics (All authors contribted equally. Arrangement of names is a matter of alphapetical order) The study endeavors to investigate the determinants of mobile phone usage (adoption) using data from Central Region in Eritrea. Data were collected by distributing questionnaire to a sample of 450…

  • Determinants of Internet Adoption and Use in Eritrea: Evidences From the City of Asmara

    Determinants of Internet Adoption and Use in Eritrea: Evidences From the City of Asmara 1Fitsum Ghebregiorgis and 2Habteab Tekie Mhreteab 1Department of Business Management and Marketing College of Business and Economics 2Department of Economics College of Business and Economics The objective of this paper is to determine what factors stimulate or hinder the adoption and usage of the Internet by analyzing data collected from 300 respondents from the city of Asmara, Eritrea in the year 2017. We adopted a micro-econometric…

  • Assessing Knowledge of, and Predisposing Factors Towards Money Laundering in Nigeria: a Study of Bank Staff

    Assessing Knowledge of, and Predisposing Factors Towards Money Laundering in Nigeria: a Study of Bank Staff Solomon Ojo Department of Human Resource Development, Osun State University, Osogbo, Okuku Campus, Osun State, Nigeria. This study was meant to investigate knowledge of money laundering and predisposing factors towards money laundering among bank staff (i.e. bank executives and other bank staff). The study was a survey, which utilized structured questionnaire format for data collection. A total number of 1,032 bank staff were randomly…