İstanbul Ticaret Üniversitesi Kurumsal Akademik Arşivi
DSpace@Ticaret, İstanbul Ticaret Üniversitesi tarafından doğrudan ve dolaylı olarak yayınlanan; kitap, makale, tez, bildiri, rapor, araştırma verisi gibi tüm akademik kaynakları uluslararası standartlarda dijital ortamda depolar, Üniversitenin akademik performansını izlemeye aracılık eder, kaynakları uzun süreli saklar ve telif haklarına uygun olarak Açık Erişime sunar.
Güncel Gönderiler
The nexus of quality of the e-tax system, taxpayers’ attitude, multiple mediators, and tax compliance behaviour: A theoretical paper
(Istanbul Commerce University, 2024) Masunga, Faustine Juma
Several works of the extant literature have explored tax compliance behaviour. Some studies invesfigated factors that have a posifive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus on insfitufional theories to explain tax compliance behaviour. Moreover, some literature has opined that tax compliance behaviour is based on economic factors, while other studies have expounded on social factors. Yet there is a finy debate regarding the probability of amalgamafing both the quality of the e-tax system and attitude towards the e-tax system using mulfiple mediators to explain tax compliance behaviour. This paper advances the model suggesfing that tax compliance behaviour is the result of the interplay of the quality of the e-tax system (employing the IS Success Model) and the attitude towards the e-tax system (arraying the technology acceptance model and the theory of planned behaviour). We suggest that both the quality of the e-tax system and the attitude towards the e-tax system are considerable constructs in expounding on tax compliance behaviour through mulfiple mediators (user safisfacfion and behavioural intenfion).
Audit Expectation Gap: An empirical analysis from Nigeria
(Istanbul Commerce University, 2024) Alao, Abdul-Azeez Adeniyi
It is not uncommon to associate the failure of corporate entities to the performance of external auditor (s) due to the variance in the opinion of the auditors and users of financial information on the duties of external auditors. In view of above, this study investigated the subsistence of Audit Expectation Gap (AEG) in Nigerian quoted firms with reference to four (4) AEG factors. The study employed" cross-sectional survey research design with online structured questionnaire" via Google form link shared among the respondents. A total of three hundred and ten (310) valid responses through the purposive sampling method were used for the analysis. Meanwhile, the" validity and reliability" of the questionnaire were earlier established. The data were later analysed using the Mann-Whitney U test at 5 percent" level of significance". The result showed the presence of AEG with respect to going concern, independence and responsibility factors. The study concluded that the AEG is still a menace in the accounting profession especially with reference to the Nigerian quoted firms. Therefore, it is recommended that Nigerian quoted firms should ensure the maintenance of sound accounting and internal control systems as well as upholding the independence of external auditor (s).
An examination of the nexus between private savings and economic development
(Istanbul Commerce University, 2024) Boloupremo, Tarila; Umbe, Ayekurobotaregha Eddy
The study aims to investigate the private savings and economic development nexus in Nigeria. The methodology is based on econometric analysis to estimate parameter values and analyze economic relationships with co-integration and Granger causality tests employed to examine the variables employed. The variables employed in the study have long term positive relationship following the results from the Johansen co-integration, private savings and economic development have bilateral causality which is significant using the Granger causality tests. The results suggest that economic development Granger-causes private savings and private savings Granger-cause economic development. Following the study results, in the long run economic development can stimulate private savings and private savings can accelerate economic development. Government and policymakers in Nigeria should implement policies to attract more private savings, thereby accelerating economic development and growth, GDP per capita increase, and the living standard of citizens in the country improved.
Macroeconomic concerns and bank specific deposit processing challenges - a study on Bangladesh
(Istanbul Commerce University, 2024) Nasrin, Farhana
The banking industry is undergoing a dramatic transition that is being propelled by rising FinTech competition, changing business models, mounting pressure from laws and compliance requirements, and innovative technology. This research attempts to present pertinent macroeconomic and banking-related issues that commercial banks are now dealing with as the road of managing deposits becomes more and more challenging. The study gathered the opinions of 200 sample professionals from 29 private commercial banks of Bangladesh that are listed on the Dhaka Stock Exchange and Chittagong Stock Exchange. The result showed that unhealthy competition, regulatory restrictions, and inadequate financial coverage of depositors are the three main issues affecting bank deposit management in Bangladesh. The study recommends that steps should be taken to ensure fair competitive environment and consistent interest rate among the private commercial banks, that the central bank should be more cooperative and flexible in setting different rates and boundaries which can hinder deposit collection; and moreover sufficient amount of coverage and suitable method of premium calculation at deposit insurance should be emphasized to have more public confidence.
The business start-up procedures and costs for entrepreneurs
(Istanbul Commerce University, 2024) Pehlivanoğlu, M. Çağrı; Aykaç, Selim; Civelek, Mustafa Emre
Entrepreneurs may encounter various difficulties when launching a new business. A business setup process can be quite straightforward in some nations and be challenging in others, particularly with regard to the amount of procedures to register a business and procedural costs. This study uses data from multiple nations to evaluate and the number of the required procedures and their costs associated with launching a business over time. 10 years of data from 171 different nations are included in the research sample. The study has two main variables. The findings show that there is a positive and significant relationship between the amount of business start-up procedures and procedural costs. The analysis of the data history also reveals that the time-consuming aspects of business start-up procedures and procedural costs for starting a business have shown a global downward trend over the years. Through a quantitative analysis, this study has demonstrated in the literature that countries consider the importance of making remedial arrangements to encourage entrepreneurship. Facilitating the entrepreneurship process and paving the way for new investments worldwide is essential for the development of national economies. Countries are expected to further improve current policies for entrepreneurial activity.
