Vol. 3 No. 10-2 (2026): October 2

Articles

• Determinants of Regional Economic Growth and Spatial Spillover Effects in Morocco: Evidence from Spatial Panel Models

  Abir Zaiter, Fatine Filali Adib

  1-19

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• Artificial Intelligence Adoption and Perceived Audit Engagement Performance: An Empirical Study of Moroccan Auditors

  Faissal Eddaoudi, Hafsa Tessoudali

  20-36

  • PDF (Français (France))

• Intellectual Capital, Artificial Intelligence Adoption and Moroccan Firms’ Performance: A Proposed Conceptual Model and Empirical Protocol

  Zakaria Nejjari

  37-48

  • PDF (Français (France))

• The reform of public accounting in Morocco: between legal-normative ambition and effective implementation. A comparative documentary analysis

  Mohamed Boujarfaoui

  49-63

  • PDF (Français (France))

• Integrating Digital Learning into Employee Training : An exploratory analysis of Banking and Industrial Sectors in Morocco

  Imane Guezri, Abderrahim Eljadidi, Abdellah Elboussadi

  64-72

  • PDF (Français (France))

• The impact of trade openness on industrialization in Africa : A panel data analysis

  Meryem Eddaoudi, Charaf-Eddine Moussir, Mohammed El Kamli

  73-94

  • PDF (Français (France))

• Internal Auditing and Risk Governance in Moroccan Public Hospitals: A Conceptual Framework and Theoretical Propositions for Empirical Validation

  Hamza Ousi Moh, Mohammed Boubekri, Tarik Jellouli, Youssef Boujellaba

  95-104

  • PDF (Français (France))