Felix Oppong Asamoah
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View article: Moderating Effect of Auditor Experience in the Interplay of Technology, Motivation, Time Pressure, and Audit Quality
Moderating Effect of Auditor Experience in the Interplay of Technology, Motivation, Time Pressure, and Audit Quality Open
The increasing complexity of the modern audit environment, characterized by technological advancements, heightened stakeholder expectations, and stringent regulatory requirements, has intensified the challenges faced by auditors in deliver…
View article: Technology and Audit Quality: Moderating Role of Auditor Experience
Technology and Audit Quality: Moderating Role of Auditor Experience Open
Purpose: This study investigates the influence of technology on audit quality, emphasising the moderating role of auditors’ experience in this relationship. Methodology: A quantitative cross-sectional survey design was employed, using purp…
View article: The Moderating Role of Auditor Experience in The Relationship Between Audit Pressure and Audit Quality
The Moderating Role of Auditor Experience in The Relationship Between Audit Pressure and Audit Quality Open
Audit-related corporate failures have raised concerns about the quality of audit practices. For several scholars, audit time pressure remains a primary determinant of audit quality, although there is debate regarding the critical role of a…
View article: The Impact of Digitalization on Revenue Generation, Public Participation, and Allocation Efficiency
The Impact of Digitalization on Revenue Generation, Public Participation, and Allocation Efficiency Open
Purpose: The primary objective of the study is to assess how digital governance tools influence fiscal mobilization, citizen engagement, and optimal resource distribution at the local government level. It also aims to explore the mediating…
View article: The Role of Tax System and Informal Sector in Enhancing Revenue Mobilization in Sub-Saharan Africa
The Role of Tax System and Informal Sector in Enhancing Revenue Mobilization in Sub-Saharan Africa Open
Domestic revenue mobilization remains a central challenge for economic growth in Sub-Saharan Africa (SSA), where limited tax coverage, high levels of informality, and institutional weaknesses constrain fiscal capacity. This study investiga…
View article: The Mediating Effect of Transparency on the Relationship Between Digitalization and Revenue Generation, Public Participation, and Allocation Efficiency
The Mediating Effect of Transparency on the Relationship Between Digitalization and Revenue Generation, Public Participation, and Allocation Efficiency Open
This study investigates the mediating role of transparency in the relationship between digitalization and three critical governance outcomes: revenue generation, public participation, and allocation efficiency within the context of local g…
View article: Influence of Digitalization, Tax System and Tax Compliance on Revenue Mobilization in Sub-Saharan Africa as Moderated by Religion and Culture
Influence of Digitalization, Tax System and Tax Compliance on Revenue Mobilization in Sub-Saharan Africa as Moderated by Religion and Culture Open
Purpose: The purpose of the study is to examine the influence of digitalization, tax system efficiency, and tax compliance on revenue mobilization in Sub-Saharan Africa (SSA) while considering the moderating roles of religion and culture. …
View article: Revenue Mobilization as an Impetus for Economic Growth in Sub-Saharan Africa: The Influence of Tax Compliance and Informal Sector
Revenue Mobilization as an Impetus for Economic Growth in Sub-Saharan Africa: The Influence of Tax Compliance and Informal Sector Open
Revenue mobilization is critical for economic growth and sustainable development in Sub-Saharan Africa (SSA). However, weak tax compliance and the large informal sector continue to constrain governments' ability to generate adequate tax re…
View article: The Role of Financial Literacy in Enhancing the Impact of Financial Inclusion on Economic Growth Among Sub-Saharan Africa Countries
The Role of Financial Literacy in Enhancing the Impact of Financial Inclusion on Economic Growth Among Sub-Saharan Africa Countries Open
This study investigates the role of financial literacy in shaping the relationship between financial inclusion and economic growth across 49 Sub-Saharan African (SSA) countries over the period 2003 to 2023. The primary objective is to eval…
View article: Impact of digitalization on revenue generation and transparency within local government frameworks
Impact of digitalization on revenue generation and transparency within local government frameworks Open
The increasing adoption of digitalization in local government frameworks has transformed governance processes, particularly in revenue generation and transparency. However, the extent to which digitalization enhances these governance outco…
View article: An Assessment of Knowledge and Perception of Tax Obligation among Small Traders in the Obuasi Municipality of Ghana
An Assessment of Knowledge and Perception of Tax Obligation among Small Traders in the Obuasi Municipality of Ghana Open
The survey assessed the knowledge and perceptual experience of tax obligation among small traders in the Obuasi Municipality of Ghana. The survey utilized a survey method integrating both quantitative and qualitative research methods. The …