VOLUME 2 ISSUE 2 /2021

Abstract:

The paper aimed to examine the correlation between practicing path-goal leadership style by academic leaders and staff’s skills outcomes in the context of higher education institutions (HEIs). This study adopted the quantitative research design by randomly distributing questionnaires comprising of 21 items to academic leaders from one of the selected Saudi universities. The data was further analysed based on 150 completed responses using SPSS (V.24). It was established that there is a significant correlation between practicing path-goal leadership style by academic leaders and staff’s skills outcomes in the context of HEIs. The degree of correlation between variables was moderate (r= .465**). Although the main limitation implies that the participants were academic leaders from one of the Saudi universities, nevertheless, the results offered beneficial insights and a comprehensive conclusion regarding the importance of practicing path-goal leadership style in HEIs due its positive impact on staff and outcomes. In addition, the study recommended HEIs to give more consideration to path-goal leadership style and to consider it within the executive and development plans of academic leaders. Additionally, the study encouraged further studies to investigate more styles of leadership that impact positively on the outcomes of HEIs. The findings have the potential to reflect positively on HEIs, especially Saudi higher education due to the lack of studies regarding this issue in Saudi context. It provides an insight about the importance of path-goal leadership as an effective style for academic leaders. It guides academic leaders, educational policymakers, and practitioners to contribute to the outcomes and improve the skills of staff working in higher education.

Keywords: Path-Goal Leadership; Skills Outcomes; Staff’s Skill Outcomes; Academic Leaders; Saudi Higher Education.

Abstract:

This study examines the effects of trade liberalization on agricultural sector output in Nigeria between 1986 and 2016. The Nigerian agricultural sector has been recognized to be very central to national and rural development. However, the sector has not performed optimally and several government efforts have not yielded the desired results. Secondary data was used in the study and the Augmented Dickey Fuller (ADF) was used to test for the presence of unit roots. The Johansen cointegration technique was also employed to determine the existence of a long run relationship among the variables along with the Vector Error Correction Model (VECM). The results showed that trade liberalization has a positive long run relationship with agricultural sector output. Therefore, the study recommends that trade be encouraged so that farmers can have access to better productive inputs and technologies that will improve outputs. The study also recommends that the development of indigenous agro – allied industries.

Keywords: agriculture, liberalization, trade.

Abstract:

The study aims to investigate the effect of audit committee characteristics, represented in (size, independence, and meeting) to the enhancement of performance, for a sample of 460 Jordanian non-financial companies listed at Amman Stock Exchange (ASE) during the period of (2014-2018). To achieve this goal, the performance was measured using the return on assets (ROA) and return on equity (ROE). The study also utilized two control variables in order to help to measure the relationship between audit committee (AC) and performance. Overall, A fixed-effect model was used to test various hypotheses of the study. The study found a significant positive relationship between the auditing committee characteristics (AC size, AC independence, and AC meeting) with ROA and ROE in the Jordanian non-financial listed Companies. The study contributes to the literature on audit committee characteristics and performance in developing countries, especially in Jordan. Our findings contribute towards better articulating and applying a more concrete measure of performance that as an accounting-based performance (ROA, ROE). This study provides useful information that is of great value to policymakers, academics, and other stakeholders. Based on the study results, researchers made a number of recommendations that include: researchers and academic staff must study in the future researches some of the other variables, such as expertise in AC, Muslim director in AC, and activities in AC in order to enhance corporate at Amman Stock Exchange.

Keywords: AC size, AC independence, AC meeting, accounting-based performance, Jordan.

Abstract:

The study aimed to identify the extent to which the external auditors have a commitment to studying and evaluating the internal control system in Palestinian commercial banks. In order to achieve the research objectives, follow the researcher the analytical descriptive approach and used the social statistical package (SPSS) for questionnaire analysis to extract results. The research sample consisted of (41) a questionnaire that was distributed to external auditors specializing in the audit of commercial banks, and (36) a questionnaire that was valid for the purposes of statistical analysis. The researcher came up with a set of findings, the most important of which were: The external auditors have a commitment to studying and evaluating the system of internal controls and management control system in commercial banks, and the role of the Palestinian Monetary Authority towards increased supervision, follow-up of the performance of the auditors.

Keywords: External auditors’, Internal controls system, Management control system, commercial banks, Palestinian Monetary Authority.