Purpose: The aim of this study is to examine the mediating role of loneliness between the internet addictions of accountants with their burnout levels. Methodology: Using the survey method, 231 responses were solicited from accountants in Turkiye. A partial least squares structural equation model was constructed in order to test both the reliability and the validity of the measurement, as well as the structural model. Findings: The results indicated that loneliness partially mediated the relationship between internet addiction with emotional exhaustion and depersonalization, and reduced personal accomplishment levels of burnout. Originality/Value: This empirical study investigates the mediating role of loneliness between internet addiction and burnout levels among accountants, using the Partial Least Squares (PLS) regression analysis approach.

Purpose: This study investigates accounting graduates' skills gap and the required market skills from the perception of accounting faculty and professionals in accounting firms in Saudi Arabia. It also explores the challenges accounting programmes and faculty face in due rapid changes. Methodology: The research uses a combination of methods and data sources. Findings: The findings show a gap between accounting education and the labour market demands. Accounting programs focus on technical skills and less on other general skills. Accounting graduates lack interpersonal, dialogue, and language skills. These employability skills should be integrated into accounting education to narrow the gap. The results show that the accounting graduates' willingness to learn beyond classrooms and university is one of the critical challenges to equip them with the required skills. Originality/Value: The study contributed to the understanding of the accounting education. Understanding the graduate skills gap and the challenges will be helpful to professional bodies, university administrators, business school deans, accounting faculty, careers guidance professionals in Saudi Arabia.

Purpose: To analyze the usefulness or quality of annual reports formulated by the municipalities in the context of decision-making and accountability in the KwaZulu-Natal province in South Africa. Methodology: In this study, we employ a 21-index research tool designed by Beest, Braam, and Boelens (2009). Findings: The results of the study indicate that the quality of the KwaZulu-Natal municipalities' annual reports is quite satisfactory. However, there is scope for enhancement as far as the quality of the annual reports is concerned. Originality/Value: This study contributes to the current body of knowledge and further contributes to the enhancement in the usefulness and quality of financial reporting in public sector and belyond. This study has also provided a very robust plan for future researchers.

Purpose: Microcredits will remain crucial to rural households over a long period as they provide small loans to the needy, making it an essential aspect of rural finance. Due to the rural credit market's structure and financial inclusion problem, rural households often have trouble accessing microcredit. This paper analyzes the influence of financial literacy (FL) on microcredit accessibility in rural households in Tanzania. Methodology: Using a large dataset of Finscope households survey in Tanzania, a binary logit estimation technique was utilized to determine the influence of financial literacy on credit accessing decisions of rural households. In addition, a descriptive analysis was done from the selected sample. Findings: Generally, the analysis showed that financial literacy had a negative and significant effect on the micro-credit accessibility decision of rural households in Tanzania. Education level has a significant positive influence on micro-credit attaining decisions. Practical implication: The outcome of this research is helpful to policymakers and micro-credit institutions as they provide an insight into the influence of financial literacy on microcredit accessibility. The study recommends financial literacy programmes be established in rural areas to enlighten the citizens about the benefit and proper uses of borrowed money. Originality/Value: This paper used actual surveyed data from Tanzanians in all regions. The results are robust to different categories of households and control variables that can also affect micro-credit accessibility decisions.

Purpose: The financial market liquidity of an asset has always been an important concept in banking and financial markets because it keeps leveraging in check. The objective of this study was to investigate the market liquidity of the level 2B common equity in the Liquidity Coverage Ratio and Net Stable Fund Ratio. Market liquidity measures where modelled and tested empirically to validate whether the LCR and NSFR needs to be improved. Methodology: This study used a sample period from May 2016 – May 2021, and a fixed effect model to investigate the market liquidity of the selected level 2B High Quality Liquid Assets. Findings: The findings of this study indicates that the common equity securities that qualifies to be included in level 2B HQLA category lack market depth. This was evident in the significant relationship between the independent and dependent variables used in this study although there was no significant relationship between transaction cost and price effect. Therefore, there was sufficient evidence that the LCR and NSFR measures for liquidity management in the banking sector needs to be improved. Originality/Value: An improved LCR and NSFR was suggested in addition to a specialist system in order to capture the volatility of the level 2B equity securities and improve the market liquidity of these assets. As per the author’s knowledge, this study is the first study to empirically investigate the liquidity of the selected level 2B HQLAs.

Purpose: A notable observation in the literature of financial markets is the debate on market contagion and causality. During periods of financial distress, global financial markets experience record low market prices partly due to the spread of fear. It was therefore necessary to investigate market contagions using causality relationships during periods of financial distress. Methodology: A unit root test, Granger causality and Test for equality of means was used as the blueprint. The sample periods where December 1, 2007 to June 30, 2009 and January 1, 2020 to December 31, 2021. Findings: Contrary to the perceptions that prevails in most stock markets during distress, there was little empirical evidence to support market contagions. Although very few markets are indeed related. Originality/Value: The implications of this study extends the efficient market hypothesis concept to market efficiency during periods of financial distress. It is evident that financial markets display greater efficiencies during periods of financial distress. This study is the first to investigate market contagion during periods of distress as per author’s knowledge.

Purpose: The purpose of this research is to analyze the effect of internal control and financial distress on earnings management and add the CEO’s reputation as a moderating variable. The object of this study is to determine the companies that listed on Indonesia Stock Exchanges between 2019 and 2020. The research data were tested and analyzed using panel regression analysis on SmartPLS software. Methodology: The research sample is chosen using the purposive sampling technique. Data analysis for the study employed the SmartPLS program. This research used accrual earnings management to measure the earnings management, springate model to measure financial distress, internal control index to measure internal control and CEO’s reputation index is used to measure CEO’s reputation. Findings: The research results found that financial distress and internal control positively affect earnings management. In addition, this research results also found that a CEO’s reputation can have a moderately significant and positive effect on the relationship between financial distress and earnings management. Originality/Value: This research finding is helpful for corporate governance in maximizing investment strategies. The consideration of the value of internal control is also a reference when investing. As such, it tends to assist company management in executing investment strategies to see the value of the CEO's reputation and internal controls. The novelty research provides new insight into how CEO’s reputation moderates the relationship between financial distress and earning management.

Purpose: This study aimed to test the relationship between corporate governance and firm performance, as well as the mediating role of board size and working capital management in the relationship. The sample in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2021. Methodology: The panel regression method was used to analyse research data. In this study, corporate governance was proxied by independent commissioners and ownership structure, while firm performance was measured by ROA and ROE. Meanwhile, the mediating variable, board size was measured by the number of board of directors and working capital management was measured by average payment period. Findings: The results showed that independent commissioners had a significant positive effect as measured by ROA and ROE. While ownership structure also had a significant positive effect as measured by ROA. In addition, working capital management was proven to have a partial mediating role in the relationship between independent commissioners and ROA. However, working capital management was not proven to have a mediating role in the relationship between ownership structure and firm performance, and board size was also not proven to have a mediating role. Practical Implications: This study helps companies understand the significance of corporate board structure and ownership in the effort of achieving a good corporate governance to maximize firm performance. Originality/Value: This study contributes to studies on the effect of corporate governance on firm performance, where the novelty lies in working capital management and board size as mediating variables in the relationship between corporate governance and firm performance.

Purpose: Several studies have empirically investigated and measured firm growth in different aspects. Yet, no studies in Tanzania took advantage of enterprise surveys from World bank micro data to explore the effect of contingent and institutional factors on the firm's revenue growth. This paper will fill the gap by linking revenue growth with contingent and institutional factors. Methodology: By adopting the combined data sets from the World bank enterprise survey in 2006 and 2013, this paper regresses revenue growth measured by the log percentage change of sales against different kinds of contingent and institutional factors using Pooled Ordinary Least Square model. Findings: On average, contingent factors such as competition, small size and corruption positively affect revenue growth. Moreover, firms owned by a female, pressure from government regulations, tax rates, access to finance and skilled workforce are institutional factors significantly affecting the firms' revenue growth. The robust results indicate that these factors affect firms in the service industry more. Practical implications: The paper recommends that the government should have a mutual talk with firms' owners and review the regulations for firms' operations. Financial institutions should take an opportunity by giving loans to service firms to boost their liquidity, ultimately improving their revenue. Also, firms should construct a good recruitment policy that will enable them to hire skilled workers. Originality/Value: This paper used an updated World bank enterprise survey on firms in Tanzania cities. The results are robust to different categories of firms' sectors and industries.