Browsing by Author "Wondwossen Getachew"

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    Determinants of Profitability of Commercial Banks in Ethiopia: The Case of Selected Banks
    (Addis Ababa University, 2018-03) Wondwossen Getachew; Sewale Abate
    The purpose of this study is to examine the effect of bank-specific and macroeconomic determinants of commercial bank profitability in Ethiopian. The study used panel data of seven commercial banks from year 2006 to 2016. The study employed an explanatory type of research and secondary financial data were used. Fixed effect regression model was applied to investigate the impact of bank size, capital adequacy, liquidity risk, management efficiency, loan to deposit ratio, funding cost, foreign exchange rate, GDP and inflation rate on profitability. Return on assets (ROA) was used as a measure of profitability. Based on the result of hausman specification test the study used fixed effect model. The major findings of the study show that liquidity risk, loan to deposit ratio, management efficiency and inflation have statistically significant and positive relationship with banks’ profitability. Further, the results from the panel regression suggest that, funding cost and GDP have a negative and statistically significant relationship with banks’ profitability. However, the relationship for capital adequacy, bank size and foreign exchange rate is found to be statistically insignificant. The study suggests focusing and redesign the firms together with significant key internal and external drivers of profitability of commercials banks in Ethiopia
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    The Role of Auditing in Ensuring Transparency & Accountability: the Case of Selected Civil Society Organizations in Ethiopia
    (A.A.U, 2025-02-04) Wondwossen Getachew; Habtamu Berhanu
    This study examined the role of auditing in ensuring transparency and accountability within the civil society sector in Ethiopia. The research employed a mixed-methods approach and utilized a purposive sampling technique. The study employed data collection instruments such as a structured questionnaire, interview questions, and a desk review. The respondents include management-level staff with 115 valid survey responses received, as well as 20 senior leaders and finance managers who participated in in-depth interviews. The findings revealed that external financial audits had a role in the transparency of financial reporting and operations within the selected Civil Society Organizations. The study demonstrated clear evidence of compliance with relevant regulations and standards, which is crucial for establishing their credibility and commitment to transparency. The study revealed that external audits were also effective in identifying areas for improvement in financial and non-financial reporting. Furthermore, the study shows that mandatory external financial audits have a role in the accountability mechanisms within the Civil Society Organizations. The study shows clear evidence that auditing provides assurance to stakeholders regarding the accuracy and completeness of their reporting. The Civil Society Organizations have also demonstrated responsiveness to stakeholder concerns, with the majority ensuring transparency and accountability through active stakeholder engagement. However, the study revealed that Civil Society Organizations face documented challenges in effectively utilizing the findings from external financial audits to improve their transparency and accountability practices. The study recommends that the organizational capacity of Civil Society Organizations be strengthened, comprehensive guidelines and standards for financial reporting and stakeholder engagement be developed, and a more inclusive approach to stakeholder involvement be adopted throughout the audit process.