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This study attempts to examine the factors that influence user intention to adopt e-procurement in the Nigerian public sector.

A well-structured questionnaire was used to collect primary data from 278 procurement and information technology (IT) departments’ officials of key federal government ministries and agencies. The technology acceptance model (TAM) model was adopted and extended with security-related factors, namely perceived trust and perceived security. A partial least squares-structural equation modelling (PLS-SEM) approach was used to test and validate the model.

The results indicated that perceived usefulness is the best predictor of users’ intention to adopt e-procurement, followed by perceived security and perceived trust. In contrast, however, perceived ease of use was found to have a significant negative effect on the intention to adopt e-procurement.

This study is among the first in the Nigerian public sector context to evaluate users’ perceptions on e-procurement adoption with the use of a distinctive research model (TAM). The study's findings contribute to a better understanding of the factors influencing the adoption of e-procurement in the Nigerian public sector.

This paper aims to examine the antecedents of adoption intention of profit-sharing investment deposits (PSID) among Moroccan customers.

Applying an extended version of diffusion of innovation (DOI) theory and using a non-probability sampling technique with convenience approach, a quantitative survey was developed and administered to 171 Islamic banking users. Structural equation modeling was then used to evaluate the significance of relationships between the various variables under study using SPSS 21.0 and AMOS 26.0 statistical packages.

Empirical findings of the structural analysis indicated a significant direct relationship between adoption intention and six out of seven variables: perceived relative advantage, perceived compatibility, perceived complexity, perceived risk, religiosity and social influence, all of which had a significant effect on Moroccan customers’ intention to invest their funds in profit-sharing based deposit instruments, whereas customer awareness exerted an insignificant positive effect.

The absence of a longitudinal study tracking the actual adoption behavior is the main limitation of this study. Furthermore, data were collected solely from Islamic banking users. Finally, despite being insightful, the empirical findings should be generalized with caution since the sample was purposely selected by the banks’ management.

This study implied that participatory banks should pay substantial attention to risk perceptions, as PSID adoption intention is typically inhibited by high perceived risks associated with these products. Moreover, this study provides great indications to Moroccan regulators and policymakers on a number of issues related to this emerging business.

To the best of the authors’ knowledge, this paper represents the first attempt to confirm the effectiveness of the Rogers’ DOI in examining the intention to adopt a financial innovation in the Moroccan context. It is also the first of its kind to address customers’ apprehensions regarding profit-sharing investment products.

High silicon iron-based alloys possess excellent corrosion resistance in certain specific media, but the effects of electrolysis parameters on corrosion resistance remain unknown. This study aims to guide the development and application of an extra-low carbon high silicon iron-based alloy (ECHSIA) in electrode plates.

The corrosion resistance of ECHSIA and a conventional high-silicon cast iron (CHSCI) was analyzed through experimental characterizations. The morphology was observed by scanning electron microscopy. The influence of electrolysis parameters on the corrosion resistance of ECHSIA was investigated through corrosion experiments. The relationship between the electrolysis parameters and the corrosion resistance of ECHSIA was statistically investigated using the grey correlation analysis method.

The corrosion resistance of the ECHSIA is better than that of the CHSCI. The corrosion rate showed an increasing tendency with the increase in the nitric acid concentration (C_HNO3), electrolyte temperature and current density. The grey correlation analysis results showed that the C_HNO3 was the main factor affecting the corrosion rate of the ECHSIA.

An ECHSIA with a single ferrite microstructure was prepared. This study provides a guideline for the future development and application of ECHSIAs as electrode plates.

At present, countries are concerned about inflation and the impact of inflation on each country’s economic growth. This inflation has been said by economists that inflation is a phenomenon of currency and currency, which has caused inflation in some countries by their monetary policy. According to the economic theory of Karl Marx, Irving Fisher, Friedman, inflation is caused by a continuous increase in the money supply.

The economic theories of Fisher, Friedman and an econometric model are applied to analyse the relationship between money supply and inflation. Besides, Vietnam’s and China’s research data are also collected in the period of 2012-2016.

It is found out that the continuous increase in the money supply causes inflation in the long-term, but the continuous increase in the money supply growth does not cause inflation in a short time, this was analyzed based on the theory of monetary quantity. Moreover, Chia’s and Vietnam’s correlations of the money supply growth and inflation are 99.1 per cent. These correlations are very close.

Research results show that money supply and inflation are closely related, and the money supply directly affects economic growth. Therefore, the government should have the relevant monetary policy to grow the economy and proposals to make monetary policy, control inflation levels and stimulate economic growth.

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure.

Data from FTSE 100 firms, spanning the period from 2014 to 2020, were analysed using the regression of the Poisson fixed effect and GEE analyses.

The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality or board meetings.

The findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour.

This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors’ knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.

The purpose of this paper is to investigate the relationship between housing finance institutional related variables and financial related variables of low-income earners in Bauchi Local Government Area, Bauchi, Nigeria.

In this study, quantitative research approach was adopted. Self-administered structured questionnaires were used to collect information from 500 primary school teachers in Bauchi Local Government Area, Bauchi, Nigeria. A correlation analysis was carried out to find the relationship between housing finance institutional contexts and finance contexts to low-income earners in the study area using SPSS Version 23 software.

The findings shows that the low-income earners were more concerned with the accessibility and affordability on housing ownership, and it also showed that performance and effectiveness of the housing finance institutions were of paramount importance to housing ownership for the low-income earners in the study area.

The finance institutions are the prime consumer of these research findings. The participants in the finance institutions are going to benefit from the low-income earners’ housing ownership development.

The paper also emphasized that the finance institutions should make the housing finance loan accessible and affordable to the low-income earners to meet their dream to sustainable housing ownership.

Building upon institutional pressures on firms to deal with corruption, this study aims to investigate the association between a firm's engagement with anti-corruption disclosure quality (ACD_Q) and earnings management (EM). Also, this study examines the moderating role of audit quality in the association between ACD_Q and EM.

The authors constructed an ACD_Q index based on the 2010 UK Bribery Act and taking into account a wide range of rules on corruption and bribery, including those of the OECD, World Bank, UNCTAD, UNGC, UNCAC and GRI. Generalized method of moments and panel regression were used to examine the association between ACD_Q and EM.

Using a sample of 2,695 firm‐year observations of the UK’s FTSE-350 from 2008 to 2018, this study finds ACD_Q is negatively associated with EM. In addition, this negative relationship is contingent on audit committee independence and audit committee expertise. This finding is supported by additional robustness and sensitivity analysis.

The empirical evidence reiterates the crucial need for more concerted efforts to ensure corporate engagement in anti-corruption practices with a view to reducing earnings manipulations.

This study contributes to the limited evidence that investigates how ACD Q influences EM in the UK after the introduction of the UK Bribery Act in 2010. Furthermore, by considering the period from 2008 to 2019, this study investigates the potential moderating role of UK corporate governance reforms in EM reduction. In particular, to the best of the authors’ knowledge, this study assesses for the first time the moderating effect of audit committee mechanisms on the ACD Q and EM nexus.

This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares the students’ understanding of Islamic and conventional accounting.

The study used survey research design through the administration of questionnaire on a sample of university undergraduate and post-graduate accounting students across the north-west region in Nigeria. The data generated for the study was analysed using Cronbach’s alpha, mean, standard deviation and inferential statistics.

The study found that the accounting students have an adequate awareness and basic knowledge of Islamic accounting as they were able to contrast Islamic accounting from conventional accounting. Also, in their aspiration towards learning Islamic accounting, they agreed that Islamic accounting should be made a compulsory course in accounting curriculum.

This study focusses on north-west region of Nigeria. Hence, data and more in-depth analysis can be further improved by considering a whole country as diverse as Nigeria. Also, only a questionnaire was used by the study. Hence, further studies can use face-to-face interviews to fully extract the awareness and knowledge of the target respondents. Lastly, majority of the respondents are Muslims given the area where the study was conducted, hence, non-Muslims are not properly represented.

Despite its limitations, this study is still of importance in providing insights on both undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting. This course is unique as it is different in orientation compared with other existing courses on offer. This paper also provides an invaluable insight, therefore, National University Commission of Nigeria, Islamic institutions and professional bodies like Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria should make continues effort towards promoting the awareness and knowledge of Islamic accounting by properly integrating same into academic and professional curricula and other training and sensitisation programs. In doing so, Islamic accounting subjects could be introduced as independent courses for selection by the student. Courses like Islamic Accounting and Finance, Accounting for Islamic Financial Institutions (IFIs), Accounting for Waqf, Accounting for Zakat, Shariah auditing, Corporate Shariah Governance, Education and Ethics could be introduced across levels to enable students learn more of Islamic accounting.

Proper integration of Islamic accounting into academic and professional courses would greatly contribute to the production of experts most importantly ethical and God-fearing accountants for the growth and development of IFIs in Nigeria.

This paper examines Nigerian university undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting in the north-west region of Nigeria.

In this paper, the authors investigate the inbound tourism demand elasticities of the Middle East and North African (MENA) countries. The authors emphasize the role of external and internal conflicts, world gross domestic product and relative prices over the period 1995–2017.

This study applies the heterogeneous panel data estimators based on the fully modified-OLS (FM-OLS), dynamic-OLS (DOLS) and the recently developed method of moments quantile regression (MMQR).

The empirical results indicate that the effect of external and internal conflicts on inbound tourism demand is negative and inelastic with external conflict having a stronger effect. The effect of both classifications of conflicts diminishes as the market share of the tourist destination increases. In addition, the role of the world GDP on tourism demand is positive and elastic, suggesting that tourism is a luxury good while an increase in relative prices diminishes inbound tourism demand.

The paper, therefore, concludes that if policy measures are not put in place to curtail incidences of conflicts, economic growth in these countries may suffer setbacks. This by implications could affect the attainment of the sustainable development goals (SDGs) targets.

Although the literature has shown that government intervention programs on poverty alleviation have now become a common practice and accepted policy framework in tackling the menace of poverty which has remained the major challenge to all leaders around the globe. Therefore, the purpose of this paper is to examine the impact of (conditional cash transfer, youth empowerment and microcredit scheme) on poverty alleviation in Niger state-Nigeria.

The hypotheses of the study were tested using personally administered questionnaires survey method; 442 valid and useable questionnaires were obtained for the study, while PLS-SEM path modeling was adopted to evaluate the statistical relationship between those three programs and poverty alleviation. According to the statistical result of the study, the research constructs have a satisfactory convergent and discriminant validity. Therefore the study has established a strong positive relationship between government intervention programs and poverty alleviation. The socioeconomic assessment of the respondents further justified the above assumption.

Also, the research findings of this study may found to be beneficial to the government, international organization, researchers particularly those who are conducting research on poverty reduction programs.

The study used the perceptions of the beneficiaries of those programs in nine selected local government areas within the three senatorial districts in Niger state-Nigeria.

Similarly, the findings of the study would offer some meaningful contribution to the body of knowledge on studies related to poverty alleviation programs like conditional cash transfer, youth empowerment and microcredit scheme, where expert in that field would explore the advantage of these findings by utilizing the impacts of those programs on the beneficiaries for policy framework.