MSc in Accounting & Finance Management

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The Challenges of Fraud Investigation Process Under Pandemic
(Griffith College, 2021) André Carvalho Marcelino
This study aims to analyse what is happening with the fraud investigation process under the covid 19 pandemic. The objectives are to identify the limitations found by forensic accountants to investigate fraud, analyse the steps of the fraud investigation framework to understand which element needs improvement, and understand if companies are restructuring their activities and how it is affecting the investigation process. These objectives are set to provide relevant information to answer the research question, how can forensic accountants perform a meaningful investigation in challenging times. The author utilised a qualitative open questionnaire to collect primary data from six forensic accountants and fraud examiners. The findings show that the investigation process has not been affected considerably by covid 19, but how companies deal with the issues caused by pandemic may jeopardise the investigation. The author believes that the planning stage requires more time to be performed, and it is necessary a high level of engagement from companies to investigators to create a meaningful scope to uncover fraud.
Influence of cultural and external factors in consumer behaviour on adoption of modern financial technologies (FinTech) in developing countries: An Example of Bosnia and Herzegovina.
(Griffith College, 2021) Luka Krtinic
Over the last decade, FinTech as a term revolutionized the banking sector and the economy in general. Over the years it has proved itself to be more cost efficient, time efficient, reliant and secure way of banking in most of the aspect in comparison to traditional banking and as such was widely incorporated by the consumers, SME’s and eventually on national level throughout the world. However, in Bosnia and Herzegovina in 2020 it still does not seem to be the case regardless of all the opportunities that it provides to the developed countries. Furthermore, many researches have shown that developing countries are those that have adopted FinTech with ease as it represented the key to the economic growth of the country. For this reason, this research aims at understanding the first layer which needs to be addressed prior to technology adoption and it is an individual customer. The research aims to identify the key barriers imposed by cultural factors covered in Hofstede’s national culture dimensions and external factors of trust, security, complexity, observability and perceived usefulness in order to understand customer behaviour regarding the matter of FinTech adoption on the territory of Bosnia and Herzegovina.
Small and Medium-sized Enterprises is a blue ocean for Specialized banks in China
(Griffith College, 2021) Hao Li
As a huge undeveloped market of specialized banks in China, Small and Medium Enterprises have their advantages and potentiality. The purpose of this research is to assess the possibility of Small and Medium Enterprises become a blue ocean of specialized banks. The sample of this study is consisting of fifty directors of Small and medium enterprises and five managers of specialized banks. The stratified sampling technique is used to conduct selective screening in two cities in Hebei Province to ensure that only people who are knowledgeable about the issues under consideration are selected. The main data of the study comes from questionnaires. Through use descriptive statistical methods to analyze the data obtained from the research then get a reliable analysis of the performance of Small and medium-sized enterprises and get the possibility of Small and Medium Enterprises become a blue ocean of specialized banks. Small and medium-sized enterprises have wide number and distribute into various industries in China. As an important part of the modern national economy, Small and medium-sized enterprises have absolute influence in both of developed countries and in developing countries. Based on the number of Small and medium-sized enterprises, conditions of financing channel and scale of sales, Small and medium-sized enterprises provide its potentiality value for specialized banks. According the analysis of Small and medium-sized enterprises’ potentiality, provides some recommendations for specialized banks to help them find an appropriate way when deals with the application for lending.
Role of the Reserve Bank of India in the shadow banking crisis of 2018
(Griffith College, 2021) Meghna B. Patial
The paper focuses on the reasoning and the rationale adopted by the central bank in times of a financial crisis (with reference to the shadow banking Crisis 2018). Furthermore, it analyses the degree of transmission and the depth of the impact that these decisions create on the economy with respect to the short term and long-term changes and effects. It is understood that to have the correct understanding of the whole process one has to have exposure and experience from real time experiences. Bearing that in mind academics have been consulted to understand and present the theoretical aspect of the topic with historical evidences obtained from previously established theories. Along with which fund managers, venture capitalists, hedge fund manager, public policy analyst are interviewed to understand the on-ground impact in real time. The key reason for combining the theoretical and the real time impact is the time difference that is witnessed during the transmission of the variables of the monetary policies to the economy. The paper adopts a qualitative approach with a semi-structured interview pattern. Semi-structured interview is most viable and suitable for the process since it allows the researcher to obtain additional information from the interviewee and not constraining within the confinements of the pre-prepared questionnaire. It ensures a smooth flow to the interview and catalyses the data being collected to be complete, clear and concise.
The Impact Of Covid-19 On Sme's And The Benefit Of An Audit In Trying To Mitigate The Negative Consequences Of Covid-19.
(Griffith College, 2021) Taís De Souza Bezerra
The increase in going concern difficulties for small and medium business has reached a historical point in the last year due to the Covid-19 pandemic and one of the most affected sectors was hospitality sector. In the overall, Irish SMEs represents a significant contribution to Irish economy. Given the above, and considering the specific challenges faced by the hospitality food sector in Ireland the objective of this research is to understand whether audit would be beneficial in mitigating risk to going concern resulting from the pandemic, from the point of view of the auditors and accountant professionals and SME management in the sector. The study results indicate that there are different opinions on the value and efficiency of a statutory audit for SME businesses among audit and accountant professionals, nevertheless there is an unanimity result of that audit would not be recommended to SMEs and would be better replaced by consultancy since it would offer the same expected results for a SME business, with a considerable lower price, especially considering the pandemic period. This information goes against the findings of researches conducted in Sweden and Denmark 2018, that indicates better results among SMEs that were submitted to audit.
The impacts of a reduction on alcohol excise tax on Irish consumer behaviour
(Griffith College, 2021) Ana Beatriz Barbirato Thedim Ferraz
Purpose: The aim of this study is to advance an understanding of the impacts of lower alcohol excise tax rates on Irish consumer buying behaviour. To enable this analysis, the study explores how sensitive Irish consumers are to price, considering different genders, ages, and socio-economic status. It also includes an analysis of the main variables which can influence the purchase behaviour of alcoholic beverages. In addition, it covers how inclined Irish consumers are to switch their preferences to another brand or category of alcoholic beverage, in order to avoid the price increase, and the reasons behind this attitude. Finally, it seeks a conclusion about the appropriateness of a reduction on alcohol excise tax, considering all the groups, variables and behaviour patterns identified and analysed. Methodology: This research is based on a hypothetical-deductive approach, where an online questionnaire, composed by close-ended questions is implemented, involving all the areas above and seeking to answer the hypotheses proposed. A quantitative analysis is applied to interpret the data collected. Relevance: The unique characteristic of this research provides extensive insights about several areas, including the responsiveness of Irish consumer to price changes on alcoholic beverages and the main variables affecting the purchase decision. The identification of such variables provides valuable knowledge to the Irish drinks and hospitality industry, and its importance for national and global economy cannot be understated. The study also adds relevant perceptions about the implementation of sin taxes, and how effective such taxes are on achieving their purpose, which can be useful for government and policy makers. Findings: The findings of this research show that a reduction of alcohol excise tax may not impact significantly the Irish consumer buying behaviour. Even though the role of price is confirmed, it does not vary significantly between gender, age, or social-economic status. In addition, quality has proven to be the most relevant variable for Irish consumers, and to vary significantly between levels of consumption. The brand loyalty and the substitution effect are also identified.
Comparison And Contrast Between The Roles Of Management Accounting And Financial Accounting In TATA Motors
(Griffith College, 2021) Jude Allen Xavier
The management accounting system plays a crucial role in overseeing the entire management process within an organization, aiming to lead the company towards a better position through effective strategies and planning to manage operational functions. On the other hand, the financial accounting system focuses on providing strategies to lead the organization to success by measuring financial operations and functions related to budgeting, costs, and pricing. This study delves into the management and financial accounting systems of Tata Motors to provide insights into their impact on the company's growth and development. The research provides comprehensive information on understanding the effects and impacts of both management and financial accounting systems, highlighting their differences and similarities. It also includes discussions on research rationale, questions, approach, structure, and significance to effectively fulfill the research process. Both management and financial accounting systems play critical roles in the decision-making process of the organization, particularly in improving performance through effective strategies and planning. Their importance in strategic decisions cannot be overstated, and this study elaborates on how both systems contribute to developing strategic decisions within Tata Motors. The methodology section follows the research onion model, covering research philosophy, design, strategy, approach, data collection, analysis, sampling, ethical considerations, reliability, validity, and limitations. The data analysis involves both primary and secondary data processes to ensure the validity and accountability of the entire data collection process. The subsequent chapter analyzes the findings and results of the data analysis and collection process to provide a clear understanding of the research outcomes.
The Impact Of Employee Job Satisfaction On Employee Retention In The Nigeria Banking Industry
(Griffith College, 2021) Opeyemi Ambode
The high employee turnover ratio is the major concern of most banks in Nigeria because it is very expensive to the banks. Employees take an increasing role in service-based industries like banks in driving organizational profitability, therefore retaining skilled employees is the goal of many banks in Nigeria. The purpose of this study is to examine the impact of employee job satisfaction on employee retention in the banking industry. The primary objective was to examine how job satisfaction of employees’ variables like work environment, compensation/salary, promotion (career growth), and job security, impact employee retention. This study aligned with the positivist position, based mainly on the deductive approach, and follows the main steps of quantitative research. Employees of commercial banks were selected through convenience sampling and questionnaire was used to collect the primary data. 228 respondents that gave their consent participated in this study by filling the questionnaire on the internet. The four hypotheses drafted were tested using Pearson Correlation and Simple Linear Regression. This study concluded that the work environment has a significant influence on employee retention in Nigeria’s banking industry, there is a significant relationship between compensation/salary and employee retention in Nigeria’s banking industry, promotion (career growth) has a significant impact on employee retention in Nigeria’s banking industry, and job security has a significant relationship with employee retention in Nigeria’s banking industry. It was suggested by this study based on the findings that factors such as job security, promotion (career growth), compensation/salary, and work environment should be taken into account by bank management to increase employees’ retention in the Nigerian banking industry. Also, management of banks should not only target money in framing the bank compensation policies, they should include other things like recognition, job security, stock options, training and educational opportunities, promotion (career growth), flexible work schedules, job redesign, work environments, dry-cleaning services, fitness centers, and on-site daycare which are also effective in enticing employees to remain with the bank for a longer period and they also have other benefits that enhance the individual effort.
IFRS adoption process: Advantages and Disadvantages and Accounting Quality definition: Evidence from Mexico.
(Griffith College, 2021) Orozco, Thalia
The increase of economic globalisation has deemed it necessary to create one set of international accounting principles to promote global investment and capital markets worldwide through the adoption of the IFRS that has been the most relevant accounting transition in history in the last two decades. The IASB is the responsible body for developing and promoting the IFRS since 2001. As a result, different countries have adopted international principles and presented various benefits and drawbacks. It is related to the improvement of accounting quality by adopting the IFRS principles in financial information. However, there is terminological confusion due to the lack of a unified meaning. This research aims to analyse the advantages and disadvantages of adopting high-quality international standards for listed companies in Mexico and the concept of accounting quality among the experience and opinions of accounting professionals in the country. This study has the potential to provide recommendations for the first-time IFRS adoption process and advice for an improvement in the accounting quality in a company. Moreover, it will be discussing some highlights of why Mexico is not fully converged to IFRS. The methodology used for this study was interpretivism philosophy and induction approach getting the data with semi-structured interviews based on the opinions and ideas of seven accounting professional with experience on international principles in Mexican companies. Thematic analysis was used to codify and understand the findings of this investigation. The author got six themes to analyse based on Thematic Analysis: 1. Reasons for adopting IFRS in Mexican companies 2. Difficulties to adopt IFRS in Mexico 3. Advantages and Disadvantages of the IFRS adoption in Mexico 4. Recommendations for first time IFRS adoption 5. Is IFRS adoption suitable for unlisted companies? 6. Accounting Quality definition, evidence, and measures to improve it. The findings of this study present the difficulties, benefits and drawbacks of the IFRS adoption in listed companies in Mexico, and it is proposed a definition of accounting quality. Moreover, the participants provided advice for first-time IFRS adoption. It is deemed necessary to provide constant training to all accounting staff involved in the financial preparation and continuous supervision of critical accounting items and the financial reports to enhance accounting quality in a company. The understanding of this study could be beneficial for directors, managers, accountants, researchers or any company interested in an IFRS adoption or enhancing accounting quality based on the experience and knowledge of Mexican accounting professionals.
The Effects of Non-Audit Services on Auditor Independence in Nigeria
(Griffith College, 2021) Seraphina Frank
This study encompasses around the effects of non-audit services on auditor independence, threats to the auditor’s independence, non-audit services as a source of income for audit firms, threats to the auditors independence, factors that influences the quality of an audit, non-audit services relationship with auditor independence in Nigeria. 51 respondents successfully completed the questionnaires of which all are auditors in respectable audit firms in Nigeria, the evaluation of their views sheds more light into the objectives of the research. The findings of the research point out that self-interest which was noted as the major threat to auditor independence followed by familiarity and advocacy as intimidation and self-review were recognized as the least threats to auditor’s independence in Nigeria. Provision of non-audit services also have effects on the independence of auditors, some of which includes an increase in the auditing fee (source of income), regulating the quality of auditing in Nigeria. This indicates that provision of non-audit services is a strong determinant of audit quality and the independence of auditors among Nigerian firms.
The Impact of Treasury Single Account Policy on the Performance of Deposit Money Banks in Nigeria. (2009-2018)
(Griffith College, 2021) Ukemeobong John Udo
This research work is on the Impact of treasury single account on the performance of deposit money banks in Nigeria (2009-2019). Treasury single account policy which was implemented in 2015 in Nigeria in no doubt, drained the excess liquidity from the banking sector. It was for this reason that this study was set out to ascertain the implications of treasury single account on the performance of deposit money banks in Nigeria for the period under review. The specific objectives were therefore to examine if their exist any significant relationship between interest rate, inflation, average liquidity ratio, net interest margin, nonperforming loan ratio, total deposit, capital adequacy ratio and exchange rate on the profit before tax of deposit money banks and also to determine if there exist any significant relationship between shareholders fund, federal government deposit, money supply, total deposit, loans and advances, gross domestic variable and external reserve on the total asset of deposit money banks in Nigeria for the period under review. The sample size of the study was the same as the population which involved twenty seven (27) deposit money banks that operated in Nigeria as at 2019. Purposive sampling was used for the study. The secondary data used for the study was sourced from the Nigerian Deposit Insurance Corporation, the Nigerian Bureau of Statistics and the Central Bank of Nigeria Statistical Bulletin. Linear regression statistics was used to analyse the data. The findings revealed that the variables of net interest margin, nonperforming loans and capital adequacy ratios were all significant to the profit before tax of deposit money banks while shareholders fund, federal government deposit and total deposit were significant to the total asset of deposit money banks. It is therefore recommended that Deposit money banks should try as much as possible to reduce its interest expense in order to maintain a favourable net interest margin, which would result in a high profit before tax of banks. This can achieve by reducing the level of debt in its capital structure. Deposit money banks should always ensure that risky assets being invested upon are well collaterized in order for the bank to avert the risk of loss in an eventuality. This would drastically reduce the level of nonperforming loans.
THE IMPACT OF CONSUMER NATIONALITY AND AGE ON THEIR AWARENESS AND PERCEPTIONS OF IRISH BANKS INVOLVED IN CARBON EMISSION REDUCTION INITIATIVES
(Griffith College, 2021) Jovanna Báez
Climate change, and carbon emissions as one of its causes are considered to be one of the major issues that companies must face today. Non-assessment of the negative impact of such a matter can, in time, jeopardize the continuity of businesses. This is not only because of the physical damage that they could generate but also due to the negative results that not acting towards climate change might have on customers of companies, leading to a loss of reputation that could deteriorate the company’s market position. The purpose of this study is to examine the impact that the adoption of strategies by Financial institutions in Ireland have had so far on their customers, to determine how aware the customers are in regards to these actions, and how their financial performance was affected by examining their variation from the London market of shares and volumes. The findings revealed that people are aware of this global issue and that nationality of customers makes a difference with regard to their level of awareness of activities towards sustainability and carbon emission reductions being adopted by Irish Banks.
Factors affecting Nigerian SMEs intention to adopt cloud computing services
(Griffith College, 2021) Nathaniel Babajide Adibi
Cloud computing is a concept that has been gaining increased attention over the last decade. It is expected to revolutionize how large and small business interact with Computing services by providing computing resources over the internet thus eliminating the cost of traditional infrastructure. Particularly in the case of small and medium scale enterprises, cloud computing can give access to services that would ordinarily cost them significant capital investments and could potentially improve business performance. While the adoption of cloud computing is increasing in other countries, the adoption process has been slow in Nigeria. This necessitated this study where I set out to try and understand the factors that can adopt the intention to adopt cloud computing services in Nigerian SMEs. A conceptual model derived from a combination diffusion of innovation theory and TOE framework was adopted from existing literature. From the model, Cloud relative advantage, flexibility, quality of service, security, privacy, and awareness were hypothesized to affect the intention to adopt cloud computing. To test the research hypotheses, a quantitative research method was adopted in which a sample of 171 SMEs was used. Multiple regression analysis was conducted to see how the variables affected the intention to adopt. The finding of the result showed that only awareness seemed to affect the intention to adopt cloud computing and all other factors were not significant. It was also found in this study that cloud computing intention to adopt did not vary as a result of organization size and length of operation. The finding of this study suggests that in order to increase the level of adoption of cloud computing in Nigerian SMEs, Cloud service provider and other stakeholders would need to increase the level of awareness.
Transparency & Openness In Irish Charities
(Griffith College, 2021) Dalete da Silva de Sousa
Background: In recent years, the Irish charity sector has undergone significant regulatory reform, considering a succession of scandals and mismanagement. The sector is being by a decline in public trust, donations, and charities' reputation. These scandals have been affected by a lack of transparency and best practice in the sector. Purpose: The research purpose is investigating the impact of transparency in the third sector. The main question of this study is: What are the standards that charities must meet to obtain donations and demonstrate how the donations are spending, and are the public aware of what are the objectives of non-profits organizations? Methodology: The study is an exploratory study based on a mixed method, with a grounded theory approach to gathering qualitative information through semi-structured interviews with five stakeholders, a questionnaire to the public, and an analysis of key charities websites and financial statement. All interviewees have a relevant role, direct and indirect, in the charity sector. The interviews were designed to collect information from stakeholders on their governance experiences, transparency expertise, and sector issues. The online questionnaire was conducted with the public, with the purpose to evaluate donors motivations for donating. Finally, the analysis of websites and financial statements of five large charities that have won excellence awards in 2019, enable the identification of what is involved on the achievement of high standards. Relevance: The significance of this research is to determine the influence of transparency in Irish non-profits organizations. They distinguish this study from past studies on stakeholders' internal and external perspectives to fulfil the gap between public expectations and charities. Findings: The main findings in this research reaffirm the literature review that donation, public trust, volunteers, partnerships with a for-profit organization, and attracting donors increases when charities are transparent and disclose their charitable activities. However, there are costs to comply with regulation, legislation, maintain transparency and good governance.
Can research and development expenditures affect firm market value? An empirical analysis of the ten most valuable companies in the Nasdaq exchange
(Griffith College, 2021) João Maciel de Alencar
This dissertation investigates the role of research and development in the financial market of firms. This study shows that the proportion of research and development expenditures is higher for companies high ranked in the stock exchange. The empirical analysis emphasized that innovation and technological changes are drivers for companies’ productivity and growth, and the market appears to rewards companies’ efforts to innovate. The role of research and development for the company changed over the years and the importance of this account for the company is positively associated with the capacity of the firm to grow. This research attempted to contextualize research and development as a fragment of how the firm visionary the future, been the financial market the scale of the innovative aspect of the firm. The sample analysed corroborates with prior studies finding positive relation between research and development, market value, financial market, and residual income, as well as highlighted the importance of governments take part in the development of a solid understanding of the role of research and development to the economy.
João Maciel de Alencar
(Griffith College, 2021) João Maciel de Alencar
This dissertation investigates the role of research and development in the financial market of firms. This study shows that the proportion of research and development expenditures is higher for companies high ranked in the stock exchange. The empirical analysis emphasized that innovation and technological changes are drivers for companies’ productivity and growth, and the market appears to rewards companies’ efforts to innovate. The role of research and development for the company changed over the years and the importance of this account for the company is positively associated with the capacity of the firm to grow. This research attempted to contextualize research and development as a fragment of how the firm visionary the future, been the financial market the scale of the innovative aspect of the firm. The sample analysed corroborates with prior studies finding positive relation between research and development, market value, financial market, and residual income, as well as highlighted the importance of governments take part in the development of a solid understanding of the role of research and development to the economy.
Disruption Of Supply Chain And Its Future Trends Amidst The Global Covid-19 Pandemic In The Airline And Manufacturing Industry
(Griffith College, 2021) Harshitha Kaku
The major aspects of the study focus on the elements of changes that have occurred in the supply chain process due to the impact of COVID 19. The primary aim of the research is identified in two specific sections, which focus on finding the impact of COVID 19 on supply chain framework and the future possible changes in the coming years. The major purpose of this study is to identify the impact of COVID 19 pandemic on the supply chain of the manufacturing industry and its future trends. The supply chain plays a key role in the airline industry to reduce the costs of several business functions inside the industry. The growth and development of every business depends on how well the company can adopt the strategies of the supply chain. The supply chain of the airlines follows different strategies such as creating low traffic airlines or reducing the maintenance cost. With the outbreak of COVID 19, there has been an immense effect on the operations of business across diverse segments. Supply chain operations are no different, in this regard. The prospects of identifying the possible implications of pandemic on the supply chain and logistics operations have been largely determined by the on-going business and trade relationships of the different nations with the Chinese market. The reduction in the percentage of good production along with halt in the supply chain has led to a decline in the supply chain sustainability and resilience. For a research work, the data collection process is highly effective to extract proper consequences of the research paper positively. In this research paper, the researcher needs to collect primary data for the positive outcome of the case study. Therefore, the impact of covid-19 in the supply chain business can be enhanced properly. With help of observation methods, researchers can observe the behavioural approach of the covid situation in the supply chain business. By applying the personal interview method, researchers can focus on the individuals to extract their overview on the aspect of covid situation in the supply chain business. Even through the telephonic interview, investigators can connect with potential individuals to extract their thinking point of view over all the impact of covid situation in the supply chain business. Therefore, researchers can obtain feedback to provide a healthy research work. According to the first objective that is to identify the destructive impact of covid-19 on the supply chain process it could be understood that the outbreak impacted the diverse business segments. A negative impact can be witnessed as it led to an economic crisis at the global level. This led researchers to research the scope and probability through which the organization could rebound and bounce back to business. Some of the future Trends that it was established over the utilization of 5G in the aviation industry. With the help of 5G and the Internet of Things massive data could be managed. Finally, management during the pandemic was a crucial element as restrictions were imposed by higher authorities on the pretext of public health and human rights for every individual. Therefore, abiding by the rules created by the authorities it was essential to use effective management strategies within businesses to ensure that the constant flow of business activities continues. Yet with the help of digitalization organizations are able to withhold their businesses and continue the economy to function.
An Analysis Of IFRS 15 – Impact On The Work Of The Accountant And Practical Difficulties In Implementing And Monitoring
(Griffith College, 2021) Shirish Jayant Merchant
This research study scrutinizes the major challenges and problems that may arise during the implementation and monitoring of IFRS 15, as well as the overall impact on the work of accountants. Previous research on IFRS 15 lacks a detailed understanding of the implementation and monitoring process and the problems encountered, as it was conducted before companies had fully implemented the standard. Therefore, this research aims to provide profound insights into the problems encountered during implementation and the overall impact of IFRS 15 on organizations three years after its implementation. A qualitative approach was adopted for this research, utilizing a constructivist paradigm. The researcher conducted 15 semi-structured in-depth interviews with auditors in Ireland who possess sound knowledge of IFRS 15 and accountants responsible for its implementation. The interview code book was developed based on previous research papers, theoretical frameworks, and identified knowledge gaps. The findings suggest that IFRS 15 is one of the most challenging financial reporting standards to understand, and its impact on accountants' work and the practical challenges encountered during implementation and monitoring vary among companies but have affected all companies to some degree. Specific industries may be impacted more significantly. These findings align with previous studies on the impact and practical difficulties of IFRS 15. The study has limitations, including reliance on responses from the sample population. Additionally, the impact of the COVID-19 situation may have influenced participants' opinions.
Corporate Governance Regulation Practices And Dividend Policies Of The Consumer Goods Industry In Nigeria
(Griffith College, 2021) Ifeoluwa Bamidele. Ajetombi
This study evaluates the effect of corporate governance regulation practices on the dividend policy of twenty consumer goods companies listed on the Nigerian Stock Exchange over the period of 2011 to 2020. Data was collected from the Annual reports and accounts of the. A panel data methodology (Time Fixed-effect regression technique) was employed for the analysis of data. The results reveal that profit and board size have significant positive effects on dividend policy while the number of the Non-Executive Directors (NED), has a significant but negative effect on the dividend policy. Audit committee size has a positive but insignificant effect while gender diversity of the board exhibit negative but insignificant effect. It is suggested that since the major purpose of any firm is producing and delivering long-term sustainable value in a way that is consistent with their obligations as a responsible corporate citizen, then consumer goods firms should therefore view corporate governance not as an end itself but a vital facilitator to maximizing value for all stakeholders. Also, to enhance the level of influence of Corporate Governance on Dividend Policy in the Consumer goods industry, the size of the board should be increased and at the same time reduce the number of NEDs on board as this will make the management to protect not only their interest but the interest of all stakeholders.
Exploring The Impact Of Fintech On The Financial Services During The Covid-19 Pandemic In 2020-2021
(Griffith College, 2021) Fabiano Camilo
Purpose: This research study demonstrates the exploration of Fintech services around the world focused on main Ireland and concentrating on the current time of the COVID-19 Pandemic. This research focuses on exploring the impact and changes of Fintech services in the Irish market during the COVID-19 crisis, highlighting the adoptions undertaken by the government and the companies' innovation. Methodology: The methodology approach used in this research was interpretivism approach by using a qualitative research methodology. The primary data was collected through one-to-one interviews via Zoom call and Teams meeting based on cross-sectional studies that gather the data from different participants at a single point and time. The interviews were focused on experts of Fintech services from various fields and backgrounds, which supports the findings of this dissertation. Findings: The finding of this research shows the innovation in the Fintech field and the changes that was forced to put in place because of the COVID-19 Pandemic. This research reflects on the revolution that fintech had before COVID 19 and during the Pandemic. The study shows that businesses had to adapt to new Fintech services to survive during the Pandemic. Research Limitations: The main limitation of this research was time management and time-consuming, where time management is where the interview took place in different times frames based on the time flexibility of the experts, as stated in Chapter 5, the other one was time-consuming interpretation is limited, and the interviewees could understand the question in different away and answering something off-topic.

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