American Journal of Theoretical and Applied Business

Volume 8, Issue 2, June 2022

  • Factors Affecting Internal Audit Effectiveness: Evidence from Microfinance Institutions Operating in Hawassa, Sidama Region, Ethiopia

    Aklilu Assefa Adato

    Issue: Volume 8, Issue 2, June 2022
    Pages: 19-29
    Received: 30 March 2022
    Accepted: 23 April 2022
    Published: 29 April 2022
    DOI: 10.11648/j.ajtab.20220802.11
    Abstract: The main purpose of this study was to examine factors affecting internal audit effectiveness: Evidence from Microfinance institutions operating in Hawassa city, Sidama Ethiopia. Effective internal audit function could be a major asset for improving public confidence in financial reporting and corporate governance. Also it add value and improve an o... Show More
  • Assessing the Economic Importance of Innovation in Nigeria: An Empirical Approach

    John Oluwasegun Ajibike, Fisayo Fagbemi

    Issue: Volume 8, Issue 2, June 2022
    Pages: 30-37
    Received: 16 May 2022
    Accepted: 9 June 2022
    Published: 28 July 2022
    DOI: 10.11648/j.ajtab.20220802.12
    Abstract: The study examines the relationship between innovation and economic growth in Nigeria’s context. In the study, patent applications, residents are used as the innovation indicator, while GDP growth (annual %) represents the economic growth measure. The analysis covers the period 2000-2020, with the use of Autoregressive Distributed Lag (ARDL) techni... Show More