Journal of Theoretical and Applied Economics


Rationale and risks of non-audit services

Research Article of Journal of Theoretical and Applied Economics 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 least net effect in NAS’s downsides and upsides, the rationality of NAS can be prove based on this sight. However, many latest researches tend to believe NAS has adverse impacts. Keywords: Rationale, risks, non-audit services, advantages, disadvantages [rml_read_more] ...

Service Quality Measurement Models: a Comparison of Two Models

Research Article of Journal of Theoretical and Applied Economics 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 Higher Education, Eritrea) Purpose of this paper – This study aims to contribute to the debate in service marketing literature concerning the operationalisation of service quality measurement. To this effect, we tested two service quality measurement models by adapting them to the audit service context. These models are the gap model (SERVQUAL) developed by Parasuraman, Berry, and Zeithaml (1985) and the performance-only (SERVPERF) model developed by Cronin and Taylor (1992). Design/methodology/approach – The models are quantitatively analysed and evaluated for construct validity and predictive power using OLS models. In line with marketing literature (Gronroos 1984), service quality dimensions are classified into technical and functional dimensions. Construct validity is measured in terms of whether the technical and functional dimensions of audit service quality are significantly positively correlated with an overall measure of service quality in the audit service market. Predictive power is measured in terms of the strength of adjusted R2. Findings – The results indicate that both the performance-only model and the gap model have done quite well in predicting determinants of overall audit quality. The argument by Cronin and Taylor (1992) that the gap model has low explanatory power compared to the performance-only model did not materialise in our study. Research limitations/implications – Our results are limited by the low ...

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

Research Article of Journal of Theoretical and Applied Economics 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 individuals selected at random using the accidental technique. A close ended questionnaire was used and the questionnaire captured individual characteristics and views on the use of mobile phone. The questionnaire was administered over a period of twelve weeks. Many and very significant conclusions are derived from this research. It has been found that the majority of respondents use the mobile phone; the main reason for having a mobile is because they want to have it; the most important reason for having a mobile phone is to easily communicate with friends or relatives; the main purpose of using mobile phone sets always are making local calls. It is also interesting to note that some respondents never used their mobile for sending text messages; perhaps this is related with the illiteracy rate in the country. The findings show that certain variables such as gender and income are important predicators of mobile usage in Eritrea. The empirical results show that age and educational level were not significant in explaining variations among mobile users. Keywords: Ownership, Mobile usage, Eritrea [rml_read_more] ...

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

Research Article of Journal of Theoretical and Applied Economics 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 approach (Multinomial logit model -MNL) and the paper identifies six significant determinants and estimated their impact with the help of econometric tests. The results show that internet users in the city of Asmara tend to be young and in better living conditions. The probability of using the Internet is also higher for people with better English ability and for individuals’ who have better computer savvy. Moreover, Internet users are more likely to have close family members and friends who also use the internet. These results provide evidence of not only digital divide in the Internet access, but also in the usage patterns in the city. Keywords: Internet adoption, usage, developing country, Eritrea. [rml_read_more] ...

Dr. Zinchenko Viktor Viktorovich

Principal research scientist of the Institute of Higher Education of the National Academy of Pedagogical Sciences of Ukraine; Professor of the department of management and innovative technologies of social and cultural activities of the National Pedagogical Dragomanov University; Head of the Department of Management of the Ukrainian Institute of Arts and Sciences;

Dr Ahmed S. Abou-Zaid
Associate Professor of Economics, Department of Economics, Eastern Illinois University, Charleston, IL 61920

Dr. Shankar T Battase
Assistant Professor and Head, Dept. of Commerce and Management, Govt. First Grade College Sindagi (Affiliated to Rani Channamma University)

Dr. NEAMŢU ADINA CLAUDIA
Full professor, University “Constantin Brancusi” Targu-Jiu, Republicii Street, NO.1, JUD. GORJ

Dr. Gapsalamov Almaz Rafisovich
PhD in Economics, the head of department of economics and management, Kazan Federal University, Elabuga Institute of Kazan Federal University.

Dr. Alireza Miremadi

Dean & Assistant Marketing Professor, Graduate School of Management and Economics, Sharif University of Technology-International Campus

Dr Ambreesh Singh Yadav
Scientific Officer, U.P. Council of Agricultural Research, Lucknow, U.P., India

Dr. Faris Alshubiri
Associate Professor /Finance, Dhofar University

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1.Yongying Liu. Research on Development Status of China’s Consumer Finance Companies.Journal of Theoretical and Applied Economics, 2018, 2: 2. DOI:10.28933/jtae-2018-03-2801 
2.Yibin Liu. “Active fund managers will always underperform in behavioural market?” Journal of Theoretical and Applied Economics, 2018, 2: 1.DOI: 10.28933/jtae-2018-03-0801 

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Journal of Theoretical and applied Economics

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