Template-Type: ReDIF-Article 1.0 Author-Name: Insha Ahad Wani Author-X-Name-First: Insha Ahad Author-X-Name-Last: Wani Author-Name: Megha Agarwal Author-X-Name-First: Megha Author-X-Name-Last: Agarwal Title: Solving the ambiguity of microfinance and intimate partner violence: a PRISMA-compliant meta-analysis study Abstract: For last two decades empirical debate exists whether microfinance, as an empowerment intervention, reduces violence faced by women. In an attempt to contribute to the solution of this ambiguity, we conducted a meta-analysis using forest-plot and sub-group analysis. We identified 1,659 studies in total, out of which 129 were found relevant after abstract screening. The methodological contribution of this study is the use of PRISMA. The results yield the following findings: microfinance participation by women reduces partner violence with a statistically significant combined effect size, Hedge's g of 0.22, 95% CI (0.08, 0.36). On sub-group regional analysis, statistically significant and positive association was found between microfinance intervention and reduction of IPV with acceptable heterogeneity proportions (less than 75%) in South Asian region with CI (0.01, 0.17), Hedge's g (0.12) and I2 (58.75%), and in African region with CI (0.14, 0.60), Hedge's g (0.37) and I2 (73.18%) whereas no such statistically significant association was found in Latin American region. Journal: Int. J. of Critical Accounting Pages: 93-112 Issue: 2 Volume: 13 Year: 2023 Keywords: microfinance; intimate partner violence; domestic violence; meta-analysis; PRISMA. File-URL: http://www.inderscience.com/link.php?id=131217 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:13:y:2023:i:2:p:93-112 Template-Type: ReDIF-Article 1.0 Author-Name: Salma Akter Author-X-Name-First: Salma Author-X-Name-Last: Akter Title: Retail business practices in Bangladesh: an empirical study Abstract: In this research paper the main aim is to find out whether business ownership and different level of ownership status (age, education, experience, personal investment, and bank loan) have any relationship with business earnings. To conduct this research, author used primary dataset, and data was collected using questionnaire. After sending the questionnaires to different retailers, authors have received 123 responses. In this research paper the author used ordinary least squared (OLS) model and GMM estimation. After analysing the dataset, results shows that female company ownership is inversely connected to Bangladeshi retail business earnings, and a similar association can be shown when businesses use bank loans rather than personal investments. However, when a business owner invests his or her own money, the profits are bigger (positive). For business owners of a comparable age, education level, and experience, we see similar favourable and statistically significant benefits. Journal: Int. J. of Critical Accounting Pages: 113-130 Issue: 2 Volume: 13 Year: 2023 Keywords: retail business; Bangladesh; earnings; ownership status. File-URL: http://www.inderscience.com/link.php?id=131236 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:13:y:2023:i:2:p:113-130 Template-Type: ReDIF-Article 1.0 Author-Name: Kingsley Opoku Appiah Author-X-Name-First: Kingsley Opoku Author-X-Name-Last: Appiah Author-Name: Henry Kofi Mensah Author-X-Name-First: Henry Kofi Author-X-Name-Last: Mensah Author-Name: Joseph Amankwah-Amoah Author-X-Name-First: Joseph Author-X-Name-Last: Amankwah-Amoah Author-Name: Ahmed Agyapong Author-X-Name-First: Ahmed Author-X-Name-Last: Agyapong Title: Does corporate governance matter in the failures of listed home-grown banks? Abstract: Building on corporate governance-failure literature, this study fills a void in the current literature by examining how corporate governance issues can cause business failures of home-grown listed banks. Employing the case of the failure of a listed local bank in Ghana - UT Bank, we found that, although the bank recognised best practices in corporate governance as a prevailing framework to promote efficiency, transparency, accountability, and integrity, these principles were continuously violated and ignored, culminating in the demise of the business. In addition to this, early warning signals were also ignored. Specifically, UT's independent directors failed to think and act independently in the interest of the bank and its depositors. The managerial, policy and research implications are examined. Journal: Int. J. of Critical Accounting Pages: 131-150 Issue: 2 Volume: 13 Year: 2023 Keywords: corporate governance; Africa; Ghana; sustainable development; bank failure. File-URL: http://www.inderscience.com/link.php?id=131240 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:13:y:2023:i:2:p:131-150 Template-Type: ReDIF-Article 1.0 Author-Name: Audrey Tang Author-X-Name-First: Audrey Author-X-Name-Last: Tang Author-Name: Monomita Nandy Author-X-Name-First: Monomita Author-X-Name-Last: Nandy Title: Late payment of invoices: is it an ethical practice? Abstract: The most common payment practice of many large firms is to pay their suppliers beyond 30 days post-invoice; this becomes unsustainable for the small business to have enough running costs to continue their operation. Small businesses have little influence on the late payments, which affect their growth and job creation opportunities on a wider scale. In this paper, we collect evidence of adverse effect of late payment and propose how to create an ethical awareness to mitigate the financial problems associated with late payment to small businesses. This paper considers the detrimental effect of late payments on small businesses in the UK and based on a new theoretical framework; we make recommendations to encourage meaningful motivators for invoices to be paid on time in practice. The findings will enrich the small business literature and will guide the policy makers to find a model that could provide more clarity of their existing policy on late payment. Journal: Int. J. of Critical Accounting Pages: 165-190 Issue: 2 Volume: 13 Year: 2023 Keywords: late payments; small business; sustainability; action research. File-URL: http://www.inderscience.com/link.php?id=131247 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:13:y:2023:i:2:p:165-190 Template-Type: ReDIF-Article 1.0 Author-Name: Jyotika Devi Author-X-Name-First: Jyotika Author-X-Name-Last: Devi Author-Name: Sereana Guiwasa Author-X-Name-First: Sereana Author-X-Name-Last: Guiwasa Author-Name: Shiva Shivani Author-X-Name-First: Shiva Author-X-Name-Last: Shivani Author-Name: Salesh Kumar Nand Author-X-Name-First: Salesh Kumar Author-X-Name-Last: Nand Author-Name: Avinesh Singh Author-X-Name-First: Avinesh Author-X-Name-Last: Singh Author-Name: Pravika Devi Author-X-Name-First: Pravika Author-X-Name-Last: Devi Author-Name: Mala Devi Author-X-Name-First: Mala Author-X-Name-Last: Devi Author-Name: Dipeeka Lata Author-X-Name-First: Dipeeka Author-X-Name-Last: Lata Author-Name: Mohammed Riaz Azam Author-X-Name-First: Mohammed Riaz Author-X-Name-Last: Azam Title: Fraud and going-concern assessments during COVID-19: perception of Fijian auditors Abstract: The purpose of this paper is to describe in a qualitative way, how Fijian auditors perceive the effects of COVID-19 on fraud and going-concern assessments during audit engagements. The data was analysed based on the responses of 12 professional auditors in Fiji. The findings reveal that auditing during COVID-19 involved a high level of data manipulation and financial hardship by many audit clients. Additionally, the findings suggest that auditors tend to apply a high degree of professional scepticism and judgement due to the uncertainty created by the pandemic. They also evaluate comprehensively the ability of the audit clients to operate indefinitely for the next 12 months before issuing an audit opinion. This study provides a preliminary impression of Fijian auditors' perception of the effect of COVID-19 on fraud and going-concern assessments. Journal: Int. J. of Critical Accounting Pages: 151-164 Issue: 2 Volume: 13 Year: 2023 Keywords: COVID-19; fraud; going-concern; uncertainty; auditors; audit opinion. File-URL: http://www.inderscience.com/link.php?id=131252 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:13:y:2023:i:2:p:151-164