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This study sought to evaluate the Zambia Revenue Authority e-filing on tax compliance among SMES in Zambia: a case study of Chirundu Market. The specific objectives were as follows; to establish the challenges SMEs encounter when e-filing of returns on Tax online, to assess the extent to which...

Financial internal controls are critical in the attainment of organisational objectives. This study focused on the effect of internal controls on the management of finances at Mpika boys’ secondary school. The study was prompted by revelations of alarming levels of financial impropriety in...

The study sought to establish the factors influencing access to credit among small and medium enterprises at Zanaco Head office. The aim of the study was to investigate the challenges faced by SMEs in accessing credit facilities from Zambia National Commercial Bank PLC headquarters in Lusaka. A...

Microstructure developments in the emerging capital markets, particularly in secondary markets, have taken place over the past two decades. One of the policy issues is how share prices are determined in the market. With ZCCM-IH as a test case, the study set out to see if corporate performance had...

A merger is the process of combining two or more companies on the behalf so as to raise capital to survive in the industry. Commercial banks are expected to collect excess funds from fund sectors and lend to customers with insufficient funds. Changes in bank lending behaviour have an impact on...

This study sought to establish factors leading to financial mismanagement in public secondary schools. To achieve this objective, data were collected through semi-structured interviews with the District Education Board Secretary (DEBS), the Internal Auditor (Kabwe), six Head teachers, six...

Commitment to credit risk management is an essential component of a comprehensive technique to risk management and critical to the long-term success to any banking institution. The rising of non-performing loans and compressed profit margins combined with slow economic growth over the past years...

This paper aims at examining factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality...

Many corporate entities have relied on financial sustainability drivers such as income generating capacity, income source diversity, financial planning and management, and the potential for geographical spread and product diversity; however, there is limited information on how CSO's respond to...

Money Laundering is a widespread problem that has negatively impacted many countries in various parts of the world. Zambia is one of the countries in the world that is rated as having a medium high money laundering risk. One of the sectors which have contributed to this rating is the real estate...