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Browsing Accounting and Auditing by Issue Date

Browsing Accounting and Auditing by Issue Date

Now showing items 1-20 of 454

Auditors Professional Responsibilities and Legal Liability with Regard to Private Auditors in Ethiopia

Beyene, Muluneh (A.A.U, 2007-07)

This study was conducted on the Ethiopian private auditor's professional responsibilities and Jegal liability, in comparison with those developed countries auditing principles and , standards. The paper tested ...
Fund Management and its Utiliation in Tigray HAPCO

Hailu, Belay (Addis Ababa University, 2008-01)
Pre Shipment Loan Utilization in Exporting Agricultural Products in Ethiopia

Negash, Mekbib (A.A.U, 2008-01)

International trade continues to grow every year as nations expand their global sales and new nations join in. Today, over 225 nations are active in trade resulting in over $9 Trillion dollars in global business every year. ...
Role and Potential of 'Iqqub' in Ethiopia

Teshome, Temesgen (A.A.U, 2008-01)

This paper examined the role of 'Iqqub ' with in the community. The findings show that people participate in ' Iqqub' for more than economic reasons. With in the paper two types of ' Iqqub' are identified, the Traditional ...
Loan Provision, Degree of Collectability and Reason for Default: A Case Study in WISE Saving and Credit Cooperatives Union for Women.

Mekuriaw, Meron (A.A.U, 2008-01)

This paper entitled "Loan Provision, Degree of Collect ability and Reason for Defaulter in case of WISE Saving and Credit Cooperatives Union for Women" examined the loan Provision, collection procedures as well as the ...
Impact of Loan Assessment on Non-Performing Loans: A Case of Construction and Business Bank (CBB)

Shenku, Muluken (A.A.U, 2008-02)

The study endeavors to examine the impact or loan assessment on non performing loans at construction and Business Bank (CBB) from the view point of both Accounting- and economic aspects the Accumulation of non-performing ...
The Soundness of Financial Management and Reporting Practices in Selected Consumer Cooperatives of Addis Ababa Sub-city

Bekele, Fikru (A.A.U, 2008-04)

This paper analyzes the Financial Management and Reporting Practice of consumer cooperatives It briefly reviews cooperatives structure in relation to financial management and reporting practice. The reporting format shown ...
The Performance of Micro Finance Institutions in Ethiopia: A Case of Six Microfinance Institutions

Yirsaw, Alemayehu (A.A.U, 2008-04)

Currently micro financing is one of the most powerful tools for combating poverty primarily by providing loan to the poor section of the society. The number of micro financing Institutions serving the poor in Ethiopia ...
Evaluation of the Implementation of Lean Six Sigma: The Case of Shama PLC

AbduljeIiI, Neima (A.A.U, 2008-04)

The prevailing assumption is that most private businesses in Ethiopia are being run with the use of few, if any, measurement and assessment tools. Therefore, it is almost impossible for any business to measure its ...
Assignment of VAT Revenue and Decentralization of its Administration: The Case of Ethiopia

Emiru, Alazar (Addis Ababa University, 2009-06)

This project tries to look at decentralization of VAT revenue and administration to sub national governments in Ethiopia in light of the international practices. It used individual in-depth interview to collect primary ...
Capital Structure Determinants: An Empirical Study on Insurance Industry in Ethiopia

Asnakew, Bayeh (Addis Ababa University, 2011-06)

Businesses are living in a world of stiff competition. To be vigorous in this competition, cost effective mix of capital is a requisite, and organizations need to investigate more on the determinants of capital mix. ...
Determinants of Commercial Banks Profitability: An Empirical Study on Ethiopian Commercial Banks

Hailegeorgis, Belayneh (Addis Ababa University, 2011-06)

The aim of this study is to examine the impact of bank-specific, industry- specific and macroeconomic determinants of Ethiopian commercial banks profitability. The study applied the balanced panel data of seven Ethiopian ...
The Impacts of Working Capital Managemnt of Firms Profitability

Mekonnen, Mulualem (A.A.U, 2011-06)

The purpose of this study is of investigate the impact of working capital management on firms' profitability. The study aims to examine the statistical significance between firms working capital management and ...
Internal Audit Function and Corporate Governance: In Commercial Banks

Gebregiorgis, Abraham (A.A.U, 2011-06)

This research paper examined the role of IAF in corporate governance effectiveness in the case of 13 purposely sampled commercial banks by adopting concurrent mixed research approach. Quantitative method s were used ...
Advanced Management Accounting Techniques in Manufacturing Firms in Ethiopia

Bogale, Ermias (A.A.U, 2011-06)

In order to survwe and remam competitive the manufacturing firms are under increasing pressure to become more efficient in managing and controlling their costs. This paper examines the level of advanced management ...
Empirical Analysis of the Contribution of Vat for Economic Development and Social Spending in Ethiopia

Alemu, Dakito (A.A.U, 2011-06)

This paper discussed some recent critical literature on value-added tax (VAT) in Ethiopia relating to its contributions for economic development and its impact on the Social Spending in Ethiopia. The study employed the ...
Finance as Success or Failure Factor for Micro and Small Enterprises in Addis Ababa: The Case of Arada Sub-city

Tadesse, Brhane (A.A.U, 2011-06)

The role of micro and small enterprises (MSEs) in employment and income generation is increasingly recognized and has become a major playing field for policy makers with the purpose of enhancing growth and alleviating ...
Evaluation of Budget Practices of Ethiopia in Comparison with Two East African Countries

Yimer, Birhanu (A.A.U, 2011-06)

The purpose of this study is to assess similarities and differences between Ethiopia and two east African countries with respect to budget practices and procedures. The study focused on the different phases of budget ...
Income Tax Fairness and its Perceived Influence on the Compliance Behavior of Individual Income Taxpayers

Dea, Demessie (A.A.U, 2011-06)

The purpose of the Study was to see The effect of income tax fairness on compliance behavior 0f individual tax payers and to see if the tax fairness dimensions determined by Gerbing (1988) and later tested by Richardson ...
Determinants of Dividend Payout: An Empirical Study on Bank Industry in Ethiopia

Kinfe, Theodros (A.A.U, 2011-06)

This paper aimed at investigating the factors determining dividend payout policy in Ethiopia bank industry. This study used a panel dataset of audited financial statement of banks between the years of 2006 and 20 I O. ...

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