Examinando por Autor "Night, Sadress"

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Solo Metadatos
Internet financial reporting adoption: exploring the influence of board role performance and isomorphic forces
(Universidad ESAN. ESAN Ediciones, 2019-12-01) Bananuka, Juma; Night, Sadress; Ngoma, Muhammed; Muganga Najjemba, Grace
Purpose – This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting. Design/methodology/approach – This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. The study’s unit of analysis was afirm. Chief Internal Auditors and Chief Finance Officers were the study’s unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences. Findings – The results suggest that board role performance and isomorphic forces are significant predictors of internetfinancial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board arepositively and significantly associated with internetfinancial reporting unlike the service role. Only thecoercive isomorphism is positively and significantly associated with internetfinancial reporting unlike thenormative and mimetic isomorphism. Originality/value – This study provides initial empirical evidence on the contribution of board role performance and isomorphic forces on internet financial reporting using evidence from Uganda’s financial service firms. To the researcher’s knowledge, this is the first perception-based study on internet financial reporting.
Solo Metadatos
The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance
(Universidad ESAN. ESAN Ediciones, 2020-06-01) Night, Sadress; Bananuka, Juma
Purpose: The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence fromsmall business enterprises (SBEs) of an African developing economy. Design/methodology/approach – This study used a quantitative research approach where questionnaires with close-ended questions were used. This study’s research design was cross-sectional and correlational. Usable questionnaires were received from 214 managers of SBEs and data were analysed with the help of SPSS v22 and MedGraph program (Excel version). Findings – Adoption of electronic tax system is a partial mediator in the association between attitude towards electronic tax system and tax compliance. Results further indicate that adoption of electronic taxsystemand attitude towards electronic tax system are significantly associated with tax compliance. Research limitations/implications – This study was cross-sectional and monitoring changes in behaviour over time was not possible. The study used a quantitative research approach and this limits respondents from expressing their feelings fully. The study was conducted in Uganda and it is possible that the results of this study can be generalized to developing countries with environments similar to that of Uganda.Originality/value – Whereas there has been a number of studies on tax compliance this study provides an initial empirical evidence on the mediation effect of adoption of electronic tax system in the relationshipbetween attitude towards electronic tax system and tax compliance using evidence from SBEs of an African developing economy – Uganda.