Influence of Interest Rates Determinants on the Performance of Commercial Banks in Kenya 

Identifying Attractive Behaviors of Managers Based on Kano Model in Isfahan Province Gas Company 

Interpret the Change of Standard in Auditing Course Learning Process Using Interactive Control System

This study aims to describe the adaptation process of audit standards in the learning process at higher education using the interactive control system’s perspective. This study used descriptive qualitative approach with...

Unethical Accounting Practice and Financial Reporting Quality: Evidence from Nigeria

This study examined unethical accounting practice and financial reporting quality in Nigeria. Behaving ethically is an essential and expected trait for professional accountants. The society places high premium of trust a...

Entrepreneurial Orientation, Barriers, Business Networks, and Internationalization Readiness: A Conceptual Framework for the SMEs

In the era of globalization, Small and Medium Enterprises (SMEs) play an important role in advancing Indonesia's economy. This article aims at constructing a conceptual framework for modelling the relationships between e...