The need to improve public administration of import dependency was characterized (in the example of Ukraine) and the signs of its influence and interconnection with ensuring the state’s economic security are characterized. The methodological sequence of import dependency evaluation is substantiated. Using Hotelling’s method of transformation (the method of principal components), the multiplicative form is presented and the integral index of import dependency of the country’s economy is calculated. Harrington’s interval scale is used to summarize the results of the integral evaluation of import dependency. The results of the evaluation have confirmed the high level of import dependency of the Ukrainian economy and clear tendencies for its strengthening, which is critically threatening to the country’s economic security. Using the tool of multivariate dynamic regression modeling, a statistically significant correlation between the level of import dependency and the country’s economic security is established. The economic and mathematical descriptive model of state management of the state’s economic security is formed, which is embedded in a methodical approach to strategizing the state policy of import substitution. The purpose of the state management of import substitution, the parameters of ensuring the country’s economic security agreed with it, the strategic priorities of the state policy of import substitution and the indicators of their implementation are determined.

Prior theoretical and empirical studies have suggested that political influence affects the application of corporate governance and firm performance enormously. However, several fundamental questions remain to be answered. To fill this knowledge gap,the study's main objectives are examining the direct impact of political connection on firm financial performance in Pakistani non-financial listed companies and the moderating effect of director's financial expertise on political connections and firm financial performance. The study utilised panel data of 220 firms from 2008 to 2017 and used panel corrected standard error regression analysis. The results show that political connection negatively impacted firm financial performance, and director financial expertise as a moderator strengthened the relationship between political connections and firm financial performance. This study's results supported political economy theory in that weak judicial systems and unstable political systems have immense effects on investor’s rights. The study contributes to extending the existing literature on political connection by providing evidence of the impact of politically connected firms on firm performance in an emerging market. The study also deliberates on how the director’s financial expertise contributes towards the relationship. The findings could be generalised to other countries with similar degrees of development and culture.

When the Corona-virus pandemic hit the world, executing and performing the jobs of the remote world became an imperative, this pandemic became as motivator to create this study which aimed to reveal the advantages and threats that encounter the implementing of Cloud Accounting Information Systems CAIS from the view point of external auditors. For that purpose, a questionnaire was developed and distributed then from 198 valid questionnaires which were analyzed by a T- test. It has been found that the main advantages are a reduction of labor and overtime costs because of the ability to access the system from anywhere, while penetration, interruption, and confidentiality are the main threats, also it was found that there is a strong relationship between implementing cloud accounting information systems (CAIS) and the limiting manipulation of financial information. The study therefore recommended upgrading the security procedures of cloud accounting systems and holding courses for auditors to enhance their abilities in auditing CAIS.

Compliance to tax payment generally results in mitigating fiscal deficit and public debt, and in turn, provides funding to meet the economic and social development. However, regardless of the directed efforts of the government to increase sales tax compliance (or value added tax as it is referred to globally), Jordanian listed firms on the Amman Stock Exchange, compliance remains an issue in light of its negative impact on the government revenues. Literature dedicated to tax rate effects on sales tax compliance in the context of listed Jordanian firms on the Amman Stock Exchange has largely been lacking and as such, the study’s main objective is to examine the effect of tax rate on sales tax compliance among such firms. The study adopted a survey method with questionnaire copies distributed to 191 listed Jordanian firms. In the tabulation of data, only 169 questionnaire copies were deemed to be valid for the analysis. The formulated study hypotheses were tested using PLS-SEM and based on the results, tax rate has an insignificant effect on sales tax compliance. Future studies are recommended to provide further insight into the study determinants. The study contributes by furnishing information to and guiding policymakers and the listed Jordanian firms in enhancing sales tax compliance.

The aim of this study is to empirically examine the association between audit efficiency and board activity among listed energy companies in Saudi Stock Exchange (Tadawul) for the period 2012-2019. The final sample of this study consists of 32 firm-year observations. Using the Pooled OLS regression, the study finds that audit efficiency was positively related to board activity. Moreover, the result indicates the complementary role of monitoring mechanisms in which audit efficiency complements the board activity. The study also provides insightful evidence to policy makers on the link of audit efficiency and board activity among energy companies.

The focus of this study is to examine the impact of board of directors’ size and meetings on the audit committee meeting frequency among energy, materials and food and beverages sectors listed on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 198 firm-year observations. Using the Pooled OLS regression, this study finds that board meeting is positively associated with audit committee meeting frequency. Furthermore, this study fails to report an association between board size and audit committee meeting frequency. This study provides insightful evidence to policy makers on the determinants influencing the audit committee meeting frequency among manufacturing companies.

The research is aimed to analyze the influence of debt covenant, political cost and implementation of IFRS toward firm value. The population in this research are non public companies in the period 2016, 2017 and 2018. Non public companies are used as the population in this research to see the level of implementation of IFRS that have been applied by non public companies. The sample selection by using a random method and obtaining a sample of 46 companies or 138 observation data. The analysis used in this research is a Panel Data Regression by using Eviews 10.00. The partial result showed that political cost and implementation of IFRS affect firm value, while the debt covenant does not affect firm value. And the simultaneous result showed that debt covenant, political cost and implementation of IFRS affect firm value.

This study aimed to demonstrate the impact of the financial policy, represented in debt policy and dividend policy, and the capital assets on the financial performance measured by return on equity, total assets turnover and market value added of 53 service companies listed on the Amman stock exchange during the period 2014–2018, using the panel data models. According to the results of testing performed on return on equities (ROE) model, total assets turnover (TAT) model, and market value added (MVA) model, it can be concluded that debt policy has a negative significant effect on market value added and total assets turnover, on the other hand, it has a negative insignificant effect on return on equity. The financial performance of the Jordanian service companies is influenced negatively by the debt ratio as a measure of financial policy; which means service companies are using heavy debt to finance the operating activities, which increases financial cost and the risk of financial failure. The study recommended that service companies can increase the volume of investment in fixed assets to generate high financial performance indicators.

In the context of fintech and industrial revolution 4.0, the banking system worldwide has significantly developed mobile banking services at a great pace in order to promote economic performance. The aim of this analysis is to estimate factors that impact on the customers' use of mobile-banking services in the typical case in Vietnam nowadays. Using a sample data of 420 questionnaires covering in 2020, the results indicate that brand and social influence have greatly impacted on the customers' use of mobile-banking services. A greater bank’s brand and social influence is positively related to a greater the customers' use of mobile-banking services. In addition, transaction risk has a negative impact on decisions to use mobile-banking services. Vietnam should enhance the risk management in the banking sector in order to maintain sustainable development in the long run.

This study is carried to analyze the factors influencing the attracting resources for urban development in a case study in Vietnam. The research findings show that factors such as human resources, local policies, infrastructure system, local advantages, and international integration were the most influential factors on the ability to attract resources. At the same time, the study carried out the forecast of the need to use resources for urban development of Phuc Yen city in Vietnam. The resources forecasted in the study are human resources and financial resources. For human resources, with the data collected through surveys and evaluation of enterprises - an important subject promoting the socio-economic development of the city, the authors assessed the adaptive capacity of this human resource to serve the development goals of the urban. As for financial resources, the study predicts the demand for capital for industry, agriculture, and services of Phuc Yen City by 2030. The research findings are the basis for proposing solutions to support and promoting the attraction of resources for urban development of Phuc Yen City, Vietnam.