Vol. 7 No. 8

Research Article

• Internal, External, and Forensic Audits as Determinants of Fraud Prevention in Ghana’s Metropolitan, Municipal, and District Assemblies

  Job Boahen, Emmanuel B. Amponsah, Evans Osborn Nene Daker Ocansey

  01-11

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• The Internal Audit Roles and Financial Discipline of the Technical Universities in Ghana: The Moderating Role of Effective Leadership

  Dawuda Abudu, Baazor Daah Robert Kpatii , Boadu Ayeboafo , Isaac Luke Agonbire Atugeba

  12-23

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• Current Snapshot of Business Climate and Sustainable Economy. Does AI Play a Crucial Role?

  Hapsari Endras Ayu Novita, Wahyu Widarjo

  24-34

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• ESG and Commercial Credit Financing: Based on Government Subsidies and Polluted Areas

  Jiawen Wang

  35-42

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• How Smart City Initiatives Economically Affect Small and Medium-Sized Enterprises (SMEs): Innovation Capacity and Competitiveness – A Comparative Study of Japan and the UK

  Danial Kiani

  43-57

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