May 2019

Expectation – performance of internal auditors: Examining views from Ghana

The study examines the audit expectation-performance gap from the standpoint of the internal audit function from the perspective of a developing economy. It evaluates the audit expectation-performance gap from the perspective of internal audit with the view to providing useful insights, interesting dimensions and innovative perspectives to the Audit Expectation Gap (AEG) debate. A questionnaire survey method was used to...

Author(s): Babonyire Adafula, Nicholas Asare, Williams Abayaawien Atuilik and Christopher Jwayire Adafula  

May 2019

Effect of tax incentives on the growth of small and medium-sized enterprises (SMEs) in Rwanda: A case study of SMEs in Nyarugenge district

The study analyzes the effect of tax incentive on the growth of small and medium-sized enterprises (SMEs) in Rwanda taking SMEs in Nyarugenge as a case study. Qualitative and quantitative research approach was adopted. The population includes 49000 SMEs from agricultural, industrial, services and tourism sectors operating in Nyarugenge district. A sample of 136 SMEs was determined using Silovin and Yemen’s formula...

Author(s): Daniel Twesige and Faustin Gasheja