College of Bussines and Economics

URI for this communityhttps://rps.wku.edu.et/handle/123456789/45798

College of Bussines and Economics

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2018 - 20202

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Subject: search.filters.subject.COLLEGE OF BUSINESS AND ECONOMICS DEPARTMENT OF ACCOUNTING AND FINANCE

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    Population Growth and Economic Development in Ethiopia
    (Wolkite University, 2018-06) Kasim Nejmu
    The debate on the relationship between population growth and economic growth has been undergoing over a long period of time and yet it is inconceivable developing countries in generally and Ethiopia particularly. Hence, this study aimed to analyze the impact of population growth on economic development of Ethiopia using time series data from 1974/75 to 2015/16 by employing Johansen co-integration test, Granger causality test, VAR and VECM. The study found that population growth had a significant negative impact both in the short run and in the long run on economic development. While government education expenditure as percentage ofRGDP is positive and statistically significant relationship with economic development. The results of causality test shows that there exists unidirectional relationship running from economic development to population growth in long run. Lastly the study recommends that the government as well as the concerned body should exert their effort to balance the population growth and economic development
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    DETERMINANTS OF BANKS’ INTERNAL AUDIT QUALITY: A STUDY ON SELECTED COMMERCIAL BANKS IN ETHIOPIA
    (Wolkite University, 2020-06) JEMAL AWOL
    This study examines the determinants of internal audit quality in selected commercial banks in Ethiopia. The study used purposive sampling method and covered the head office internal auditors of selected Ethiopian commercial banks. Mixed approach method was adopted in the study. Data were collected by self-administered questionnaire to 130 internal audit department staffs of the commercial banks. These questionnaires were constructed in 5-pointLikert scale, distributed to internal auditors of selected Ethiopian commercial banks. Multiple Regression(OLS) has been employed to regress the data obtained. The result of this study shows that top management support, promotion and reward, physical work environment and auditors’ performance were strong and has statistically significant effect on internal audit quality. As the regression results shows availability of budget, training and development autonomy to implement internal audit techniques have insignificance effect on internal audit quality. The study recommends that Ethiopian commercial banks must work to ensure the availability of the key factors to achieve the quality of internal audit function