Emmanuel Peprah

Strategic Management Accounting And Sustainable Organizational Performance: A Systematic Review

Strategic Management Accounting (SMA) has moved beyond its early emphasis on cost and competitor information towards a broader role in strategy, sustainability and digitally enabled decision-making. This study reviews the evolution of SMA and its contribution to sustainable organisational performance. A systematic lite...

De-Dollarization and the Collapse of the Petrodollar Order: A Meta-Analysis of Iran’s Currency Shift and its Disruptive Effects on Global Trade, Accounting Profitability, and Financial Power Structures

De-dollarisation and the transformation of the petrodollar order have generated increasing debate concerning the future of global trade, corporate financial performance and international financial power. However, existing literature remains fragmented across monetary economics, international trade, accounting and corpo...

Emerging Cybersecurity Threats, Organizational Vulnerabilities, and Fraud Risk in Digital Work Environments

The rapid digital transformation of organizations has increased operational efficiency while simultaneously exposing organizations to sophisticated cybersecurity threats and cyber-enabled fraud. Although numerous studies have examined these issues, the evidence remains fragmented across disciplines. This study conducts...

the expectation performance gap in fraud detection: A systematic review of external auditors' responsibilities, audit failures, and regulatory responses

Bridging the expectation performance gap in fraud detection: A systematic review of external auditors' responsibilities, audit failures, and regulatory responses

Financial statement fraud remains a persistent threat to the integrity of global capital markets despite extensive auditing standards and regulatory reforms. This study systematically reviews literature on external auditors' responsibilities in fraud detection and evaluates why significant audit failures continue to oc...