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The purpose of this study is to establish the relationship between attitude and the intention to adopt Islamic banking in a Christian-dominated country and whether such a relationship is moderated and boosted by pricing of conventional bank products and social influence.

This study adopts a cross-sectional and correlational design as data were collected between July and September 2019. Data were collected using a questionnaire from a sample of 384 adult individuals with bank accounts in conventional commercial banks from which 300 responded, indicating a response rate of 78%.

The findings of this study indicate that attitude is significantly associated with the intention to adopt Islamic banking. This relationship is moderated and boosted by the pricing of conventional bank products and social influence. The interaction of pricing of conventional bank products with attitude is positive and significantly influence the intention to adopt Islamic banking. The interaction of attitude and social influence is significant but negatively related with the intention to adopt Islamic banking.

This study uses quantitative data which sometimes misses certain information and limits the respondent’s opinions on the study variables. A mixed method research needs to be conducted on pricing of conventional bank products, social influence, attitude and adoption of Islamic banking to gather the respondent’s opinions on the variables.

IB being an alternative source of financing of business in most parts of the world, existing bank customers, international funding agencies and religious leaders could mount pressure on government to speed up the licensing of institutions interested in offering Islamic banking services.

Uganda being a secular state and having finalized Islamic banking laws in early 2018, it is surprising that there is no bank that has so far started offering Islamic banking products.

This study provides an initial empirical evidence from a Christian-dominated country on the moderating effect of pricing of conventional bank products and social influence in the relationship between attitude and intention to adopt Islamic banking.

This study aims to examine the contribution of audit committee effectiveness (ACE), internal audit function (IAF) and firm-specific attributes to internet financial reporting (IFR). It also seeks to understand which ACE and IAF attributes contribute to variances in IFR.

Data are collected through a questionnaire survey of 40 financial services firms.

The analysis shows that ACE and IAF significantly contribute to positive variances in IFR. It also shows that among the firm-specific attributes, only capital structure significantly contributes to positive variances in IFR. Audit committee meetings and authority contribute significantly to positive variances in IFR unlike audit committee expertise and independence. In terms of the IAF attributes, the risk management role and the regulatory compliance role contribute significantly to positive variances in IFR as compared to the governance processes role and evaluation of the internal control role.

This study enhances our understanding of the relationship between ACE, IAF, firm-specific attributes and IFR in an environment where IFR is not mandated and where corporate governance practices are very much in infancy. This is especially so given that for the first time, to the best of the authors’ knowledge, the contribution made by ACE, IAF and firm-specific attributes in IFR using evidence from an African developing country (Uganda) is now documented in a single study.

The purpose of this paper is twofold: to test whether intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of International Financial Reporting Standards (IFRS) and to examine the contribution of the specific elements of intellectual capital and board of directors’ effectiveness to adoption of IFRS.

This study is cross-sectional. Usable questionnaires were received from 67 microfinance institutions (MFIs) that are members of the Association of MFIs of Uganda. The data was analyzed using Statistical Package for Social Sciences and MedGraph program (Excel version).

Results indicate that intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of IFRS. Results further indicate that board independence and board meetings contribute significantly to the adoption of IFRS unlike board size and board committees. Results also indicate that in the intellectual capital elements, only structural capital and human capital significantly contribute to the adoption of IFRS unlike relational capital.

This study provides more insights on our understanding of the relationship between intellectual capital, board of directors’ effectiveness and adoption of IFRS. Specifically, it provides first time evidence of the mediation effect of intellectual capital in the relationship between board of directors’ effectiveness and adoption of IFRS using evidence from an African developing country – Uganda. Further, this paper adds to existing literature on corporate governance and reporting practices, as it provides more insights on the contribution of specific elements of board of directors’ effectiveness and intellectual capital to adoption of IFRS.

This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the managerial competences attributes are significantly related to IR practices.

This study adopts a correlational research design, and is also cross-sectional. Data were collected using a questionnaire survey of 188 manufacturing firms in Uganda. Data were analyzed with the help of the Statistical Package for Social Sciences.

The study finds that significant associations between managerial competences of knowledge and experience exist with IR practices except for skills. However, experience is the most significant predictor of IR practices. This experience is manifest, among others, in the managers’ ability to get the word out to the public including why the public should be proud of what the company does and about what the company offers and works to make it better.

This study did not control governance variables and yet governance and IR are inextricably associated. Future research should aim at testing the efficacy of investing in governance aspects potentially improving IR. This is because Environmental, Social and Governance investing is predicted to make capitalism work better and deal with the grave threat posed by climate change. The study also focuses on manufacturing firms, and these results may be only applicable to the manufacturing firms in Uganda. More research is therefore needed to further understand the effect of managerial competence attributes on IR in manufacturing firms in other contexts. Well, the results imply that more experienced managers are better placed to embrace IR practices than their less experienced counterparts.

The authors find that managerial experience explains IR practices more than competences and this makes intuitive sense since, for example, better experiential communication potentially minimizes the challenges such as lack of comparability, difficulty in communicating entity-specific information, information not available in a usable format and data errors normally encountered by IR (especially electronic) users. Hence, this study enhances our understanding of the role of managerial competences in the improvement of IR practices using perceptions of report preparers from a developing country where IR is voluntary and where the size of the stock market is small.

The purpose of this study is threefold: first, to examine among the board role performance attributes, which ones are critical for sustainability reporting practices; second, to establish the relationship between the overall board role performance and sustainability reporting practices; and third, to establish the relationship between board role performance and the three dimensions of sustainability reporting practices.

This study is correlational as it aims to establish relationships. Data were collected within a period of one year. Usable questionnaires were received from 48 financial services firms in Uganda.

On average, financial services firms in Uganda follow the Global Reporting Initiative sustainability reporting standards to the extent of 64%. The study results also indicate that board role performance is significantly associated with sustainability reporting practices. Board role performance is more associated with social sustainability reporting than environmental and economic sustainability reporting. In terms of board roles, service role is more associated with the sustainability reporting practices than the control and strategic role of the board.

The board has to provide the necessary support to management by passing decisions aimed at improving sustainability reporting practices and providing the necessary resources such as budgets for training of staff in sustainability reporting standards. Policymakers may require companies to prepare sustainability reports annually.

This study provides insights on the initial understanding of the link between board role performance and sustainability reporting practices. This study sheds more light on the relationship between board role performance and the dimensions of sustainability reporting. The study further enlightens the academic community and practice on which board roles are critical for enhanced sustainability reporting. This study therefore posts that it is no longer a matter of having board members but, rather, the role these board members play.

The purpose of this paper is to report the results of a study carried out to establish the contribution of audit committee (AC) effectiveness, isomorphic forces and managerial attitude to the adoption of international financial reporting standards (IFRS).

This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 67 MFIs that are members of the Association of Microfinance Institutions of Uganda (AMFIU).

Both AC effectiveness, isomorphic forces and managerial attitude significantly contribute to the adoption of IFRS. However, the explanatory power of managerial attitude is subsumed in isomorphic forces and AC effectiveness. Results further indicate that AC effectiveness partially mediates the relationship between isomorphic forces and adoption of IFRS. In terms of control variables, ownership and capital structure are not significant predictors of adoption of IFRS.

To the authors’ knowledge, this is the first study to investigate the contribution of AC effectiveness, isomorphic forces and managerial attitude to the adoption of IFRS in MFIs using evidence from a developing country on the African scene like Uganda. Further, earlier literature has not tested the mediating effect of AC effectiveness in the relationship between isomorphic forces and the adoption of IFRS which has been reported in this paper.

The purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from Uganda's financial institutions.

This study research design is cross sectional and correlational. The study used a questionnaire survey of Chief Finance Officers, Senior Accountants and Internal audit managers of financial institutions in Uganda. Data were analyzed with the help of Statistical Package for Social Sciences.

Results indicate that board expertise and board role performance are significantly associated with financial reporting quality. Also, internal audit quality is significantly associated with financial reporting quality. Board independence is not a significant predictor of financial reporting quality.

This paper provides insights of what matters for financial reporting quality in Uganda's financial reporting quality. It uses the qualitative characteristics of financial statements to measure financial reporting quality. This paper focuses mainly on the conceptual framework developed by the International Accounting Standards Board.

The objective of the study is to investigate the association between intellectual capital (IC) and sustainability reporting practices in Uganda. The study further examines how individual IC elements (human, structural and relational capital) affect sustainability reporting practices.

This study employs a questionnaire to collect data. Data are analyzed using multiple regression analysis.

Results indicate that IC is significantly associated with sustainability reporting practices. The study also found that human capital and relational capital elements have a positive effect on sustainability reporting practices while structural capital element does not have a significant effect.

This study is one of the few studies that examine sustainability reporting by financial services firms in a country where the capital markets are still in their infancy and the major source of external financing are the banks. Its major contribution lies in its focus on how the key IC components explain variations in sustainability reporting practices among financial service firms in Uganda.

The purpose of this paper is to report on the results of study carried out to examine the contribution of intellectual capital (IC) and isomorphic forces (IF) to internet financial reporting (IFR) among financial services firms in an emerging economy like Uganda.

This study is cross sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences.

Results suggest that both IC and IF are significant predictors of IFR among financial services firms in Uganda. However, IF significantly contribute to IFR when IC is not present.

This study provides an initial empirical evidence on the contribution of IC and IF to IFR using evidence from Uganda’s financial service firms.