International Journal of Business Ethics and Governance (IJBEG) https://ijbeg.com/index.php/1 <p>The International Journal of Business Ethics and Governance (IJBEG) is issued by EuroMid Academy of Business &amp; Technology (EMABT) in Istanbul, Turkey. IJBEG is a bilingual, peer-reviewed journal that aims to encourage and promote the study of Business, Accounting, Finance, and Governance from a wide range of scholarly perspectives, reflecting the diversity of approaches characteristic of this field of scholarship. IJBEG publishes articles both in English and Arabic, to encourage the bridging of the gap between the two traditions of Arab and Western scholarship. IJBEG is principally dedicated to the publication of original papers from both academia and the business community. The journal publishes three issues per year.</p> <p><strong>Online ISSN: 2717-9923</strong></p> <p><strong>AIMS AND SCOPE</strong></p> <p>To provide a forum for the exchange of ideas and dissemination of empirical findings and analytical research in the specialized areas of Accounting, Finance, Management, and Governance. The following are some of the topical subject areas relevant to the journal (but are not limited to):</p> <p><strong>Areas of Coverage</strong></p> <ul> <li>Auditing issues<br />Value-based accounting and its relevance<br />Theory of accounting firm<br />Environmental auditing<br />Forensic accounting <br />Corporate governance issues<br />Public sector accounting<br />Valuation of financial assets<br />International capital flows<br />Investment and portfolio management<br />Islamic banking and finance<br />Microstructures of financial markets<br />Marketing<br />Entrepreneurship and Social Enterprise<br />Corporate Social Responsibility and Sustainability<br />Business Policy and Strategic Management<br />International Management and Organizations<br />Organizational Behavior and HRM<br />Operations Management and Logistics Research<br />Controversial Issues in Management and Organizations<br />Turnaround, Corporate Entrepreneurship, and Innovation<br />Legal Issues, Business Ethics, and Firm Governance<br />Managerial Accounting and Firm Financial Affairs<br />Non-traditional Research and Creative Methodologies<br />Financial reporting and accounting standards<br />Economics &amp; Econometrics </li> </ul> <p>The International Journal of Business Ethics and Governance (IJBEG) considers submissions representing a wide range of scholarship, including qualitative and quantitative research, dialogues and debates, essays, and other contributions.)</p> en-US bahaaedu@hotmail.com (Dr. Bahaaeddin Alareeni) bahaaedu@hotmail.com (Dr. Bahaaeddin Alareeni) Thu, 30 Sep 2021 00:00:00 +0000 OJS 3.2.0.3 http://blogs.law.harvard.edu/tech/rss 60 English Independence and internal auditor performance: Does job satisfaction have an impact? https://ijbeg.com/index.php/1/article/view/165 <p>This study aimed to determine the role of job satisfaction in the relationship between the independence of internal auditors and their performance in Jordanian companies listed on the ASE. The population in the current study involves all internal auditors in Jordanian companies listed on the ASE, where a random sample was chosen to answer the study tool consisting of internal auditors holding the title of internal audit director and an internal auditor in the aforementioned companies. The study concluded that the independence of the internal auditor has a positive impact on his job performance. The study also found a positive effect of internal auditor independence on job satisfaction. The results also indicate that there is a positive moral effect of the internal auditor’s job satisfaction on his job performance. The study also found that there is a significant indirect effect of independence on the performance of the internal auditor. Therefore, given the significant direct and indirect effect of internal auditor independence, job satisfaction was considered a partial mediator.</p> Omar Zraqat Copyright (c) https://ijbeg.com/index.php/1/article/view/165 Mitigating Africa's Brain Drain: Leveraging Employee Motivation to Retain Public Sector Talent. https://ijbeg.com/index.php/1/article/view/163 <p><em>This paper explores the pressing issue of brain drain in Africa’s public sector, commonly referred to as the 'JAPA Syndrome.' The phenomenon has significantly impacted essential services such as healthcare and education, undermining organizational performance and national development. While previous research has examined the economic and political factors contributing to emigration, this paper investigates the role of employee motivation in retaining public sector talent. Through a comparative analysis of African and European public sectors, the paper identifies key motivational drivers, including intrinsic and extrinsic factors, and offers recommendations for policymakers to mitigate brain drain by enhancing employee motivation.</em></p> Olusegun Oladapo Akerele Copyright (c) https://ijbeg.com/index.php/1/article/view/163 Risk Tendency and Enterprise Performance: The Bank’s Role https://ijbeg.com/index.php/1/article/view/161 <p>This research explored the relationship between risk tendency and enterprise performance, along with the role of other bank services and credit access in this dynamic. The objective centered on the role of bank operations in enterprise development. The study analyzed data collected from SMEs in Ghana's capital using PLS v3.0. The structural model evaluation revealed a significant positive effect of risk tendency on enterprise performance, as well as the influence of credit access and other banking services on enterprise performance. Both credit access and other banking services were found to be significant mediators in the relationship between risk tendency and enterprise performance. The study underscores practical implications for businesses, highlighting the importance of leveraging capital availability and innovative banking services that support growth and enable businesses to secure the resources needed for development and expansion.</p> Copyright (c) https://ijbeg.com/index.php/1/article/view/161 Evaluating the Impact of Mindfulness and Stress Reduction Programs on Mental Health Among College Students: A Case Study Analysis https://ijbeg.com/index.php/1/article/view/160 <p>The study investigates the impact of different mindfulness interventions, including the eight-week Mindfulness-Based Stress Reduction (MBSR) program, daily peer-led meditation sessions, and a combined Cognitive Behavioral Therapy (CBT) and mindfulness course, by examining case studies from three colleges with a focus on anxiety, stress, and depression. The potential of mindfulness-based programs in higher education is further supported by quantitative and qualitative evaluations that demonstrate significant gains .</p> Dr.Saroj Sangeetha G, Dr.V.Rajalakshmi Copyright (c) https://ijbeg.com/index.php/1/article/view/160 A Literature Review on the relationship between Training and Development, Retention, and Employee Engagement https://ijbeg.com/index.php/1/article/view/157 <p><sub>The current research investigates the interplay between employee engagement, retention, training and development (T&amp;D) programs, and their combined influence on organizational growth and success. A literature review was conducted alongside a secondary qualitative methodology to achieve a comprehensive understanding of these interrelated constructs. The findings highlight the significance of well-designed T&amp;D programs in fostering organizational growth. Drawing upon innovative approaches implemented in various organizations, the analysis reveals that such programs yield a multitude of positive outcomes, including enhanced employee performance, increased productivity, and improved revenue streams. Furthermore, these initiatives contribute to an elevated organizational reputation and a more positive public image.</sub></p> Dr. Indrajit Goswami, Dr. Nigel Dsilva, Dr. Vimal Kumar Copyright (c) https://ijbeg.com/index.php/1/article/view/157