Vol. 1 No. 1 (2026)

Articles

• Kaldor's indicators tested by Malagasy political crises: evolution of macroeconomic balances after 1991, 2002 and 2009, and a post-2025 projection

  Rajaonson Rindra Tsiferana

  1-6

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• Artificial Intelligence for improving e-learning: Opportunities, limits, and design principles

  Abrar Salim AlKathiri, Maryam Saif AlHarrasi, Thuraya Nasser AlMaskr, Husna Nasser Almaskari, Yasir Mohamed Abdulgadir, Akba Khanan, Mohamed Ezzeldin A. Bashir

  7-17

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• Forensic accounting and financial statement fraud in Nigerian deposit money banks

  Ogune Oke, Ofor, T.N Ph.D

  18-27

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• A study of Nomophobia and its effects on employee productivity; Case of selected manufacturing firms in Nizwa

  Mahmood Shaikhan Mohammed Alharrasi, Khalid Mohsin Hilal Alrawahi, Suhaib Sinan Khalfan Almayahi, Abdul Rahman Ibrahim Yahya Al Hattali, Muhammad Tahir

  28-36

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• Auditing in the modern era: The effect of using the AI tools on external auditors’ ability of detecting fraud

  Haitham Ali Al-Harbi, Said Nasser Al-Madailwi, Rasheed Hadid Al-Madailwi

  37-56

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