...Tough Chinoda; Forget Mingiri Kapingura Purpose The study examines the role of regulation in the fintech-based financial inclusion (FBFI)–risk-taking nexus in the Sub-Saharan African (SSA) region. Design/methodology/approach Using a sample of 10 countries in SSA over the period 2014 to 2021...

... change in return on equity and the cost of debt. Given the enormous significance of the impact of Basel III on banks, this research outcome benefits the practitioners in the industry and researchers. Originality/value This study contributes to the literature on bank regulation and risk management...

... fragmented. The state has taken the lead role, regulating in some detail the affairs of audit firms. The fragmented regulatory context of accounting and auditing in the UAE has allowed the Big Four to import their global quality assurance systems into the UAE, hiring mainly auditors with foreign examined...