Dr. Abu Kai Kamara

University of Sierra Leone - Fourah Bay College

Dr. Abu Kai Kamara-Head of Department, Accounting and Finance

Department of Accounting and Finance

Freetown, Western Area +232

Sierra Leone

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 36,318

SSRN RANKINGS

Top 36,318

in Total Papers Downloads

2,641

SSRN CITATIONS

7

CROSSREF CITATIONS

0

Scholarly Papers (22)

1.
Downloads 594 (86,773)
Citation 2

Abstract:

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Effectiveness, Internal Audit, Performance, National Social Security Insurance Trust (NASSIT), Supreme Audit Institutions (SAIs)

2.

The Study of the Impact of Microfinance on Small and Medium Scale Enterprises (SMEs) in Sierra Leone: A Case Study of ECOBANK Microfinance Sierra Leone

Number of pages: 24 Posted: 17 Apr 2023
Dr. Abu Kai Kamara and Sheku Kamara
University of Sierra Leone - Fourah Bay College and University of Sierra Leone - Fourah Bay College
Downloads 355 (159,499)

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Microfinance, Small and Medium Scale Enterprises (SMEs), Munafa Fund

3.

An Assessment of The Effectiveness of the Internal Audit on The Performance of The Public Sector: Case Study Of The National Revenue Authority (NRA)

Number of pages: 18 Posted: 07 Jul 2023 Last Revised: 12 Aug 2023
Dr. Abu Kai Kamara
University of Sierra Leone - Fourah Bay College
Downloads 201 (281,990)
Citation 1

Abstract:

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National Revenue Authority(NRA), Effectiveness, Internal Audit(IA), Performance, Automated System for Customs Data (ASYCUDA, Audit Service Sierra Leone (ASSL)- Office of the Auditor General, Supreme Audit Institutions (SAIs)

4.

The Impact of Tax Strategies on Revenue Mobilization in Sierra Leone

Number of pages: 26 Posted: 09 Jun 2023
Dr. Abu Kai Kamara and Sheku Kamara
University of Sierra Leone - Fourah Bay College and University of Sierra Leone - Fourah Bay College
Downloads 197 (287,154)

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National Revenue Authority(NRA), Pay As You Earned(PAYE), Domestic Tax, Extractive Industry Revenue, Succession Plan, Gross Domestic Product(GDP)

5.

Improving Revenue Collections through Tax Reforms: Evidence from National Revenue Authority - Sierra Leone

Number of pages: 31 Posted: 03 Nov 2022
Dr. Abu Kai Kamara, Sheriff Kamara and Philip Koroma
University of Sierra Leone - Fourah Bay College, University of Sierra Leone - Fourah Bay College and University of Sierra Leone - Fourah Bay College
Downloads 164 (337,573)

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Taxation, Reforms, Revenue collection, National Revenue Authority (NRA)

6.

Impact of Foreign Aid on Economic Development and Poverty Alleviation in Sierra Leone

Number of pages: 25 Posted: 24 Oct 2022 Last Revised: 14 Nov 2022
Dr. Abu Kai Kamara and Prince Lahai Momoh
University of Sierra Leone - Fourah Bay College and University of Sierra Leone - School of Post Graduate Studies
Downloads 161 (343,023)

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Keywords: World Bank and International Monetary Fund (IMF), poverty reduction, donor, Foreign Aid.

7.

Exploring the Implementation and Benefit of Digital Reforms in Tax Administration: National Revenue Authority (NRA) Sierra Leone

Number of pages: 17 Posted: 18 Jan 2023
Dr. Abu Kai Kamara and Sheriff Kamara
University of Sierra Leone - Fourah Bay College and University of Sierra Leone - Fourah Bay College
Downloads 145 (373,774)

Abstract:

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Automated System for Customs Data, Tax Administration, Electronic Cash Register, Benefits, Implementation

8.

The Study on the Implementation of Corporate Governance Codes of Best Practice in Sierra Leone: Case Study of Corporate Affairs Commission in Sierra Leone

Number of pages: 27 Posted: 14 May 2023
Dr. Abu Kai Kamara
University of Sierra Leone - Fourah Bay College
Downloads 130 (407,156)

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Corporate Affairs Commission(CAC) in Sierra Leone, Corporate Governance, Board Members, National Public Procurement Authority (NPPA), Anti-Corruption Commission (ACC), Millennium Challenge Corporation’s (MCC)

9.

The Study of Credit Risk Management and its Impact on Operational Performance: Case Study of the Standard Chartered Bank in Sierra Leone

Number of pages: 18 Posted: 03 Jan 2024
Dr. Abu Kai Kamara
University of Sierra Leone - Fourah Bay College
Downloads 89 (535,641)

Abstract:

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Key Performance Indicators (KPIs), Forex (FX), Basel Committee on Banking Supervision (BCBS), Hong Kong and Shanghai Banking Corporation (HSBC), Coronavirus disease 2019 (COVID-19), Contingency Funding Plans (CFPs), Leones (Le)

10.

An Exploratory Study on the Implementation of Student Loans in Alleviating Poverty and Its Contribution to Human Capital Development in Sierra Leone

Number of pages: 19 Posted: 24 Jan 2023
Dr. Abu Kai Kamara and Prince Lahai Momoh
University of Sierra Leone - Fourah Bay College and University of Sierra Leone - School of Post Graduate Studies
Downloads 87 (539,378)

Abstract:

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Cost, Higher Education, Loan Scheme, Education loan, or Student Loan Scheme

11.

The Impact of Value-Added Tax on Revenue Performance in Sierra Leone: Case Study of the National Revenue Authority In Sierra Leone

Number of pages: 18 Posted: 15 Sep 2023
Dr. Abu Kai Kamara
University of Sierra Leone - Fourah Bay College
Downloads 83 (555,107)

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Goods and Services Tax (GST), Value-Added Tax (VAT), National Revenue Authority (NRA), Ebola Virus Disease (EVD or Ebola), Coronavirus Disease 2019 (COVID-19), Public Health Emergency of International Concern (PHEIC), Before Christ (BC), Organisation for Economic Co-operation and Development (OECD)

12.

A Study on Goods and Services Tax Reforms, Its Enactment, Implementation and Administration in Sierra Leone

Number of pages: 21 Posted: 23 Dec 2022
Dr. Abu Kai Kamara and Sheriff Kamara
University of Sierra Leone - Fourah Bay College and University of Sierra Leone - Fourah Bay College
Downloads 79 (571,670)

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Taxation, Goods and Services Tax, Tax Reforms, National Revenue Authority

13.

An Assessment of the Impact of Loans on Bank Financial Performance: A Case Study of Eco Bank Microfinance Sierra Leone

Number of pages: 16 Posted: 30 Jan 2024
Dr. Abu Kai Kamara
University of Sierra Leone - Fourah Bay College
Downloads 61 (656,518)

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Return on Equity (ROE), Return on Assets (ROA), and Net Interest Margin (NIM)

14.

An Assessment of the Effectiveness of the Internal Audit at the University of Sierra Leone

Number of pages: 18 Posted: 28 Oct 2023
Dr. Abu Kai Kamara
University of Sierra Leone - Fourah Bay College
Downloads 57 (678,235)

Abstract:

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Supreme Audit Institutions (SAIs), Fourah Bay College (FBC), College of Medicine and Allied Health Sciences (COMAHS), Audit Service Sierra Leone (ASSL), Organisation for Economic Co-operation and Development (OECD), University of Sierra Leone (USL)

15.

An Exploratory Study on Environmental Management Good Practices in the Mining Sector in Sierra Leone

Number of pages: 21 Posted: 17 Aug 2023
Dr. Abu Kai Kamara
University of Sierra Leone - Fourah Bay College
Downloads 56 (683,955)

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Legislatures Environmental Management(EM), Environmental Management Accounting (EMA), Environmental Performance Indicators (EPIs), Environmental Management Good Practice (EMGP), Environment Protection Agency Sierra Leone (EPA-SL), Sierra Leone National Minerals Agency (SLNMA)

16.

A Study on the Operationalization of Environmental Management Accounting within Sierra Mineral Holdings Limited in Sierra Leone

Number of pages: 24 Posted: 31 Jan 2023
Dr. Abu Kai Kamara and Eugene Efayomi Pratt
University of Sierra Leone - Fourah Bay College and University of Sierra Leone - School of Post Graduate Studies
Downloads 46 (745,775)

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Environmental Management Accounting (EMA), Operationalization, Environmental Stakeholders

17.

An Assessment of the Effectiveness on Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone

Number of pages: 14 Posted: 13 Dec 2022
Dr. Abu Kai Kamara and Eugene Efayomi Pratt
University of Sierra Leone - Fourah Bay College and University of Sierra Leone - Fourah Bay College
Downloads 38 (803,009)

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18.

The Study of Causes and Effects of Cost Categorization on Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone

Number of pages: 12 Posted: 08 Dec 2022 Last Revised: 13 Dec 2022
Dr. Abu Kai Kamara and Eugene Efayomi Pratt
University of Sierra Leone - Fourah Bay College and University of Sierra Leone - School of Post Graduate Studies
Downloads 34 (834,606)

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Compliance Strategies, Knowledge management systems, Ishikawa model, Fishbone Analysis, Environmental Impact Assessment

19.

A Study of Domestic Politics on Aid’s Effectiveness in Improving Human Welfare in Sierra Leone (2000-2019)

Number of pages: 20 Posted: 08 Dec 2022
Dr. Abu Kai Kamara and Prince Lahai Momoh
University of Sierra Leone - Fourah Bay College and University of Sierra Leone - School of Post Graduate Studies
Downloads 32 (851,138)

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Aid, Sustainable Development, Aid Effectiveness, Elite Commitment, Donors

20.

The Study of Credit Risk in the Banking Sector and its Effect on Financial Performance Case Study of the Zenith Bank Sierra Leone

Number of pages: 19 Posted: 23 Apr 2024
Dr. Abu Kai Kamara
University of Sierra Leone - Fourah Bay College
Downloads 22 (942,721)

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Profit After Tax(PAT), Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), Basel Committee on Banking Supervision (BCBS)

21.

A Study of the Internal Audit Function of the University of Sierra Leone

Number of pages: 33 Posted: 15 Apr 2024
Dr. Abu Kai Kamara
University of Sierra Leone - Fourah Bay College
Downloads 10 (1,066,566)

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University of Sierra Leone (USL), Internal Controls, Accounting Policies, Accounting principles,

22.

An Assessment of the Benefits of Internal Controls. Case Study of the National Revenue Authority

Posted: 04 Jan 2024 Last Revised: 21 Feb 2024
Dr. Abu Kai Kamara
University of Sierra Leone - Fourah Bay College

Abstract:

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Internal Control (IC), Internal Audit (IA), International Professional Practices Framework (IPPF), Public Financial Management Act (PFMA), National Revenue Authority (NRA).