Bibliographie sélective OHADA

Awanvoeke, L. B. D. (2025). Les partenariats entre fintechs et banques à l’ère de l’intelligence artificielle : enjeux stratégiques et défis juridiques en droit des affaires [Mémoire de maîtrise, Université de Montréal]. https://umontreal.scholaris.ca/bitstreams/7193ebc3-bb01-43a0-8c04-8388522fdc73/download

Mgijima, L. (2025). The regulation of crypto-assets in South Africa with particular regard to crypto-asset market manipulation [Master Thesis, University of Pretoria]. https://repository.up.ac.za/bitstreams/412f0da8-a645-4970-9e45-06956af7337a/download

Guerrero Pappalardo, A. M. (2024). La relación cooperativa entre las grandes empresas y la Administración Tributaria [Trabajo Fin de Máster, Universidad de Sevilla]. https://idus.us.es/bitstreams/2b7e1ab0-499d-4137-b9cc-bf81508cc312/download

Oluwatuyi, O. (2024). Taxing the digital economy: Options available for African countries [Master Thesis, University of Victoria]. https://dspace.library.uvic.ca/bitstreams/bfb7f35b-2033-41df-864f-0612e2cac8ba/download

Sambú, L. (2024). Desenvolvimento Profissional e Afiliação à Ordem dos Contabilistas na Guiné-Bissau: Motivações e Desafios [Dissertação de Mestrado, Instituto Politécnico de Santarém]. https://repositorio.ipsantarem.pt/bitstreams/e6cacb3b-febe-4806-9dde-2c729a0ae552/download

زرفاط, خ., & سوالمي, ر. ن. ا. (2023). تبني البنوك التجارية التقليدية للمعاملات المصرفية الإسلامية [Master Thesis, جامعة ابن خلدون-تيارت]. http://dspace.univ-tiaret.dz/bitstream/123456789/13860/1/TH.M.COM.2023.185.pdf

مبخوت, ر., & غول, ح. (2023). تحديات فرض الضرائب على معاملات التجارة الإلكترونية في الجزائر [Master Thesis, Ibn Khaldun University of Tiaret]. http://dspace.univ-tiaret.dz/bitstream/123456789/13918/1/TH.M.COM.2023.242.pdf

Candé, M. (2023). O sistema de regulamentação contabilística e o relato financeiro na Guiné-Bissau [Dissertação de Mestrado, Instituto Politécnico de Santarém]. https://repositorio.ipsantarem.pt/bitstreams/36ef572b-1394-4e3d-9998-5111305382d8/download

ساعد, ب., & الحميد, ع. (2022). آليات تقييم الصيرفة الاسلامية في البنوك التجارية وتحدياتها -دراسة حالة البنك الوطني الجزائري [Master Thesis, Ibn Khaldun University of Tiaret]. http://dspace.univ-tiaret.dz/bitstream/123456789/7017/1/TH.M.COM.AR.2022.299.pdf

Moussa Hisseine, A. (2022). Uluslararası muhasebe standartları ile OHADA muhasebe sisteminin karşılaştırılması [Master Thesis, Sakarya Üniversitesi]. https://tez.yok.gov.tr/UlusalTezMerkezi/TezGoster?key=kScA8XnrRb0WogX-qPGFksH0wE4WB9qinWBc6-S92P3yf7zEWLc-hkf6aW4quaW6

Xavier, C. I. (2022). Os impactos da IFRS 16 e as suas determinantes – um estudo de caso, a TAP, Transportes Aéreos Portugueses [Dissertação de Mestrado, Universidade do Porto]. https://repositorio-aberto.up.pt/bitstream/10216/144467/2/586564.pdf

Diallo, A. T. (2021). A comparative analysis between the Turkish Financial Reporting Standard for large and medium-sized entities and the OHADA accounting system [Master Thesis, Sakarya Üniversitesi]. https://tez.yok.gov.tr/UlusalTezMerkezi/TezGoster?key=tqUiYt63sTQLTpozMJ92QmGyGSO0XAvEyEQYAeleT48yFA7Oi0ZO-cXiC7ZJNzrY

بومدين, ن. (2020). دور البنوك التجارية في مكافحة عمليات غسيل الأموال [Master Thesis, Ibn Khaldun University of Tiaret]. http://dspace.univ-tiaret.dz/bitstream/123456789/9177/1/TH.M.COM.2020.97.pdf

Fegbo, A. E. I., & Fassoukoye, S. (2019). L’introduction des entreprises à la Bourse régionale des Valeurs Mobilières (BRVM) dans la zone UEMOA : cas de la Société Ivoirienne de Banque (SIB) [Master Thesis, Université Mouloud Mammeri]. https://dspace.ummto.dz/bitstreams/746054d3-237a-4a41-87f9-e4c7beb3f64e/download

Heck, N. (2019). How do big data and data analytics impact the external audit ? A critical analysis [Master Thesis, Université de Liège]. https://matheo.uliege.be/bitstream/2268.2/7564/1/Dissertation_How_do_big_data_and_data_analytics_impact_the_external_audit_Natascha_Heck_S20134531.pdf

Chigubu, S. (2018). An analysis of the effects of tax policy and tax abuse on the fulfilment of human rights in developing countries : the case of Zambia [Master Thesis, University of Johannesburg]. https://ujcontent.uj.ac.za/esploro/outputs/graduate/An-analysis-of-the-effects-of/9913221707691

Ragor, R. K. (2017). Strategies adopted by Commercial Banks in Kenya in Response to the Law Capping Interest Rates [Master Thesis, University of Nairobi]. https://erepository.uonbi.ac.ke/bitstream/handle/11295/103314/Ragor_Strategies%20Adopted%20by%20Commercial%20Banks%20in%20Kenya%20in%20Response%20to%20the%20Law%20Capping%20Interest%20Rates.pdf

Voukeng, G.-B. (2016). Analyse des causes des impayés dans le processus d’octroi de crédit dans les institutions de microfinance au Cameroun : cas de la Bourse d’Epargne et de Crédit (BEC) [Master Thesis, Université de Liège]. https://matheo.uliege.be/bitstream/2268.2/1941/4/M%c3%a9moire%20%20TFE%20FINAL.pdf

Levy, N., & Mahamat, H. A. (2016). Le rôle de la micro finance dans la réduction de la pauvreté dans les pays en voie de développement : cas du Tchad [Master Thesis, Université Mouloud Mammeri]. https://dspace.ummto.dz/bitstreams/983e3b16-cbef-41a9-bfb3-6d5c872973f6/download

Mucheca, E. V., & Costa, J. C. D. (2014). Análise comparativa de modelos de governação corporativa no sector bancário moçambicano: os casos dos 3 maiores bancos [Dissertação de Mestrado, Universidade Eduardo Mondlane]. http://www.repositorio.uem.mz/bitstream/258/380/1/2014%20-%20Mucheca%2c%20Elisa%20Vicente.pdf