This study examines the influence of internal audit function effectiveness on the extent to which external auditors rely on internal audit function work. A sample of 100 senior external auditors of Tanzanian-listed companies ...
The 2014 Value Added Tax (VAT) reforms focused on reduction of the base
alterations and broadening the tax base and also dealt with several legal drafting
issues to enhance the effectiveness of the new VAT law with ...
This paper examines the influence of audit opinions and entity characteristics on
audit committee effectiveness (ACE) in government entities. Using a large sample
of government entities in Tanzania as a reference, the ...
Stirred by ethical conundrum of creative accounting and its damaging impact
on corporate reporting, this literature review paper (LRP) explores motives
of creative accounting and discusses its ethical lines. Consistent ...
The study examined the impact of tax audits on the burden of proof on
examined returns of income among SMEs in Dar es Salaam City in Tanzania.
Specifically, the study intended to examine how the issued notice of ...
The provision of credit services in rural areas is a challenge as agriculture and
other rural economic activities have unique characteristics of dependence
on natural resources, long production cycles and vulnerability ...
Kayamba, Diana(Tanzania Institute of Accountancy, 2023-06)
Studies on the risk and project management in real estate research largely
identify various forms of risk factors; the question of how these risks ultimately
affect the performance of real estate projects has remained ...
Kayamba, Diana(Tanzania Institute of Accountancy, 2023-06)
This article examines the linkage between institutional quality (IQ) performance
and foreign direct investment (FDI) inflows in 45 African countries from 2010 to
2019. The study moderates this relationship by ease of ...
Majondo, Safari; Mataba, Lucas; Mmari, Goodluck(Tanzania Institute of Accountancy, 2023-06)
The Government of Tanzania has undergone various reviews on credit risk
management strategies at different periods of time including 2008 and 2014 for
the purpose of ensuring bank stability and good performance. Despite ...
Miku, Benjamine G.; Mpojota, Amour S.; Joseph, Emmanuel S.; Charles, Geofrey M.(Tanzania Institute of Accountancy, 2023-06)
The purpose of this paper is to analyse the effects of macroeconomic variables
on banks’ lending in Tanzania. The study applies the Autoregressive Distributed
Lag Model (ARDL). Time series data were analysed yearly ...
Abstract
From a student’s perspective, the essential functions of a higher learning institution (HLI)
include providing students with the teaching and learning infrastructures lodgings, assigning
experts to sharpen ...
Magoma, A; Ernest, Enid(INTERNATIONAL JOURNAL OF RESEARCH IN BUSINESS AND SOCIAL SCIENCE, 2023-04-24)
This study seeks to determine whether gender diversity in the boardroom improves the financial
performance of listed firms in Tanzania by examining theoretical and empirical findings and using 90
firm-year observations ...
Institutional Theory has become important concept of interest in the field of
entrepreneurship. This paper examines the critical factors contributing to the success of
small business enterprises of supplying vegetables ...
Mwankemwa, Suma P.(African Journal of Accounting and social science (AJASSS), 2022-06-30)
This paper examines the fscal dominance hypothesis in Tanzania by exploring
the relationship between the monetary base and the government debt using
monthly data from 2003:1 to 2019:12. Results from formal statistical ...
Magoma, A(African Journal of Accounting and social science (AJASSS), 2022-06-30)
This study aimed to examine the effects of COVID 19 pandemic on the liquidity
and proftability of the Tanzanian banks that are listed in the Dar es Salaam Stock
Exchange. The study realised the objective by comparing the ...
Magoma, A(African Journal of Accounting and Social Science Studies (AJASSS), 2022-06-30)
The study looked at bank and industry-specifc factors that influence listed
commercial banks’ lending behaviour in Tanzania for the fve-year period
from 2016 to 2020. Asset quality, capital adequacy, liquidity, and bank ...
Magoma, A;
(African Journal of Accounting and Social Science Studies (AJASSS), 2022-06)
This study looks into the factors that influence corporate environmental
disclosure on the Tanzanian listed manufacturing frms. The study employs
legitimacy theory as a theoretical foundation. For this study, the ...
Magoma, A(The Second Business and Economic Development Conference, 2021)
Abstract
This study intends to explore the relationship between COVID 19 pandemic, liquidity and profitability of
selected listed banks at the Dar es Salaam Stock of exchange (DSE) in Tanzania. Causal comparative design
(Ex ...
Magoma, A(International Journal of Multidisciplinary Research and Growth Evaluation, 2022-07-17)
This study aims to examine the influence of bank-specific factors namely taxation,
asset tangibility, profitability, and bank size on listed banks capital structure in
Tanzania from 2016 to 2020. The study used an ...
Mbugi, Mashaka, S.(Doarj, International Journal of Business, Accounting and Management, DOA, 2019)
The paper attempts to review the legal and Professional framework Governing public sector that forms the basis of public sector accounting and reporting in the united republic of Tanzania. The International Public Sector ...