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Content
August 2024, Volume 13, Issue 3
- 1-1 Enhancing Anti-Money Laundering Strategies: A Conceptual Paper
by Yusri Hazrol Yusoff & Syahirah Jumbli & Nur Nashuha Norazman & Nor Shahida Binti Abdul Razak & Muhamad Ridzuan Hashim - 1-9 Effects of Negative Interest Rates on Stability and Profitability of Commercial Banks
by Tobias Bucher - 1-18 The Impact of Intellectual Capital on Enterprise Performance in Saudi Arabia: Literature Review of Empirical Research
by Afnan Alturiqi - 1-26 The Role of Accounting Disclosure of Environmental Influences in Rationalizing Strategic Decisions
by Hamza Bushra Juma Abker - 1-38 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 13, No. 3, 2024
by Sarah Chen
May 2024, Volume 13, Issue 2
- 1-1 Key Factors Influencing Effectiveness of Anti-Money Laundering Practices in Malaysian Commercial Banks: A Concept Paper
by Yusri Hazrol Yusoff & Nurul Hidayah Mohd Azli & Nur Ghastina Elyia Abdullah & Sharifah Nazatul Faiza Syed Mustapha Naz - 1-11 Enhancing Organizational Efficiency and Accountability: A Comprehensive Analysis of Performance Management in the Malaysian Public Sector
by Ruhana Binti Mohamad Zam & Syahrul Ahmar Ahmad & Aida Maria Ismail & Aida Hazlin Ismail - 1-24 Cyber-Laundering and Its Impacts on Auditors: A Conceptual Paper
by Nur Afiqah Md Amin & Nurul Iffah Ghazali & Nurul Najihah Hassan & Nur Aisyah Ramlan & Nur Maisara Sofea Abdul Rahman & Sarah Lailatulhuda Sharifudin - 1-32 The Number of Stocks Before (n) and After Portfolio Optimization (k): The Heuristic k ≈ sqrt(n)
by Manuel Tarrazo - 1-55 Applicability of the Islamic Corporate Governance for Shariah Companies in Malaysia
by Rizwana Md Yusof & Zuraeda Ibrahim & Ahmad Zainal Abidin - 1-63 Factors Influencing the Integration of Cloud Computing in Modern Accounting Practices in the Malaysian Accounting Sector: A Conceptual Study
by Mohd Fairuz Adnan & Sarah Amalin Zawari & Saleh Hashim - 1-72 Determining Manufacturing Costs Using T-Accounts and Simple Mathematics
by Donald T. Joyner & Carl B. McGowan Jr. - 1-80 Factors Influencing the Adoption of Artificial Intelligence (AI) Based Accounting System in Malaysian Organization: A Conceptual Paper
by Mohd Fairuz Adnan & Azzihan Nurfarahin Bahrudin & Saleh Hashim - 1-89 Optimizing the Implementation of Carbon Tax in Reducing the Impact of Environmental Pollution
by Yusri Hazrol Yusoff & Intan Nadilah & Muhammad Khoirul Anwar & Raihan Adnan Yustiansyah & Raihan Herwin Utama & Muhammad Dahlan - 1-98 Governance of Non-Profit Organizations in Developing Countries: Malaysia and Indonesia
by Nur Hayati Ab Samad & Nurul Iffah Ghazali & Rohmawati Kusumaningtias & Rediyanto Putra - 107-107 Machine Learning in Credit Risk Forecasting —— A Survey on Credit Risk Exposure
by Shaoshu Li - 119-119 Conceptualizing the MNEs Transfer Pricing Behavior: Indonesian Tax Authority Perspective
by Hani Werdi Apriyanti & Suzana Sulaiman & Adibah Jamaluddin - 129-129 How Do Profitability and Institutional Ownership Drive Value through Dividend Policy? Evidence from Nigeria
by Ovbe Simon Akpadaka & Musa Adeiza Farouk & Dagwom Yohanna Dang - 142-142 Working Capital Management and Financial Performance: Evidence from Nigeria’s Public Listed Manufacturing Companies
by Ibrahim Shuayb Kademi & Norhayati Alias & Noor Hasniza Haron & Raziah Bi Mohamed Sadique - 154-154 The Influence of Board Attributes towards Tax Avoidance: Evidence from Malaysian Public Listed Companies
by Siti Nursyafiqa Syaqireen Azmi & Nadiah Abd Hamid & Ida Suriya Ismail & Mohd Rizal Palil - 167-167 The Nexus of Cybercrime and Money Laundering: A Conceptual Paper
by Mohd Afiq bin Azero & Sarah Nur Aisyah Kay Abdullah & Zailawati Zakaria & Hasfaliza Haris & Yusri Hazrol Yusoff - 181-181 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 13, No. 2, 2024
by Sarah Chen
February 2024, Volume 13, Issue 1
- 1-1 Optimal Retirement Age and Lower Bound on Interest Rate
by Nalinaksha Bhattacharyya - 1-6 Determinants of Financial Behaviour: Does Digital Financial Literacy (DFL) Foster or Deter Sound Financial Behaviour?
by Norli Ali & Nurhazrina Mat Rahim & Mohd Fairuz Adnan & Heri Yanto & Kiswanto Kiswanto - 1-18 Cash Holdings Determinants: The Case of Malaysian Local Authorities
by Norilmiah Azis & Nor Khadijah Mohd Azhari & Radziah Mahmud & Rosmini Mohd Aripin & Y. Nurli Abu Bakar - 1-30 Examining the Influence of Corporate Governance on Working Capital Management: Insights from Malaysian Public Listed Companies in Selangor
by Nurhazrina Mat Rahim & Mohd Fairuz Adnan & Yusri Hazrol Yusoff - 1-42 Fintech in Malaysia: Navigating Challenges and Shaping a Digital Future
by Nurhaiyyu Abdull Hamid & Khadijah Suria & Nur Syuhada Jasni & Khairul Anuar Mohd Salleh - 1-56 Firm Performance Under ASC 842
by Nicole Choi & Casey Frome & Mitchell Oler - 1-67 Reconceptualizing Tax Compliance Behavior: A Theoretical Matrix Approach
by Deena Azriana Wan Mohd Azmi & Seri Ayu Masuri Md Daud - 1-92 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 13, No. 1, 2024
by Sarah Chen
November 2023, Volume 12, Issue 4
- 1-1 Relationship between Technology and Economic Growth
by Ateyah Mohammad Alawneh & Suleiman Daood Alosheibat - 1-13 Factors Affecting Corporate Environmental, Social and Governance (ESG) Reporting: A Literature Review
by Suhaily Hasnan & Mohamad Zakwan Zabidi Adil Zaibidai Ad & Muhammad Haziq Danial Mohd Farmy & Muhammad Irfan Anuar & Muhammad Zulhelmy Mohd Nazri & Amir Rayyan Muhammad Shaifuddin - 1-23 An Exploratory Study on the Accounting Practices among Pasar Tani Micro-Entrepreneurs in Malaysia
by Halim Shuhaimi Yeop Johari & Cedrena Nadine Jius Awang & Seri Ayu Masuri Md Daud - 1-32 Factors Affecting Non-Performing Loans of Commercial Banks in Malaysia
by Intan Suhaila Maulad Haji Md Isa & Raziah Bi Mohamed Sadique & Norhayati Alias & Noor Hasniza Haron - 1-43 The Determinants of Audit Expectation Gap in Malaysia
by Siti Nur Shahirah Sahidan & Raziah Bi Mohamed Sadique & Norhayati Alias & Noor Hasniza Haron - 1-54 Determinants of Big Data Analytics (BDA) Adoption among Small and Medium Enterprises (SMEs)
by Suhaily Hasnan & Aiyani Abdul Hakim & Anis Fatini Ab Rahaman & Fatin Nur Farzana Zulkifli & Nureen Haziera Mohd Hazimi & Anas Rayyan Muhammad Shaifuddin - 1-62 Money Laundering Prevention through Regulatory Technology and Internal Audit Function in Indonesia Banking Sector
by Yusri Hazrol Yusoff & Yossi Rosalina Oktaviani & Siti Handayani & Muhammad Safwan Ismail & Muhamad Ridzuan Hashim & Roszana Tapsir - 1-72 Role of Due Diligence in Combating Money Laundering in Lens of ESG: A Concept
by Yusri Hazrol Yusoff & Tengku Puteri Nurqistina Tengku Md Hadzlan & Siti Salihah Ahmad Nazli & Suhartila Soid & Roslina Abdul Rahim & Norfatiha Mohd Mohd Nor - 1-80 Diving Deeper: Unlocking Benefits by Leveraging the Hidden Value of Internal Auditors in Water Audit Practice
by Dalili Adlina Aisham & Nurfarah Hanis Ali & Raja Nurul Fatihah Raja Razlan & Suraya Qistina Ain & Muthyaah Mohd Jamil & Noor Afzalina Mohamad - 1-86 Inventory Management Practices among Small and Micro Businesses during COVID-19 Pandemic
by Tuan Zainun Tuan Mat & Marshita Hashim & Shukriah Saad & Mohd Badrulhisham Ismail - 100-100 Collusive Public Corruption, Corporate Cash Holdings, and Capital Expenditures: Evidence from the United States
by Moon Kyung Cho - 117-117 Strengthening Sustainable Development Goals – SDG 9 Concerning Flooding in Malaysia
by Mansor Ibrahim & Sharika Tasnim - 132-132 Insights into Financial Management Practices of Tahfiz Institutions (TI): A Selangor Perspective
by Rohayu Yusop & Radziah Mahmud & Nurshamimi Sabli & Nurul Fatma Aziz Awang & Noorlaila Ghazali - 144-144 A Brief Review Note on Enhancing Entrepreneurial Excellence: Success Factors in Higher Education Entrepreneurship Education
by Halim Shuhaimi Yeop Johari & Maslinawati Mohamad & Nurhidayah Yahya & Hairul Suhaimi Nahar - 150-150 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 4, 2023
by Sarah Chen
August 2023, Volume 12, Issue 3
- 1-1 The Nexus between Internal CSR and Auditors’ Attitudes Towards Unprofessional Behaviour: The Moderating Effect of National Culture
by Ibrahim Emair Albawwat - 1-16 Conceptualization of The Alternative Zakat and Ushr Based Poverty Allviation and Sustainable Development Model: An Empirical Case Study in Bangladesh
by Md. Ferdausur Rahman & Tunku Salha binti Tunku Ahmad & Md Arifur Rahman & Muhammad Nazmul Hoque & Abul Bashar Bhuiyan - 1-30 The Effect of Forensic Audit Services on Tax Fraud in South-South, Nigeria
by Peter Okoeguale Ibadin & Kemebradikemor Embele - 1-46 Malaysian Local Authorities: Are They Transparent?
by Radziah Mahmud & Nor Khadijah Mohd Azhari & Rosmini Mohd Aripin & Humayun Kabir & Abongile Zweni - 1-57 Factors Affecting the Likelihood of Fraudulent in Procurement Process: the Case of Royal Malaysian Air Force
by Mohd Azhar Ramli & Nazirah Aziz - 1-69 Data Measures Selection and Factor Profiling: An Illustration of Data-Mining Screens
by Mohamed Gaber & Edward J. Lusk - 1-89 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 3, 2023
by Sarah Chen
May 2023, Volume 12, Issue 2
- 1-1 The Whence and Whither of Interpretive Management Accounting Research: A Structured Literature Review
by Adibah Jamaluddin & Rabiaini Ab Rahman & Nor Hafizah Abdul Rahman - 1-17 Factors Influencing the Low Demand for Salam Financing Contracts in Indonesia – Concept Paper
by Mohamad Shahril Isahak & Nor Firza Alia Nor Azman & Anis Farhana Zaini & Nur Sabrina Shaari & Emylia Elvis & Mohammad Ishaque Husain - 1-25 Sustainability of Non-Profit Organizations: A Systematic Review
by Nur Hayati Ab Samad & Noor Hazlina Ahmad & Khadijah Suria - 1-39 An Internal Auditor’s Commitment to Independence: The Effect of Professional Scepticism, Self-Efficacy and Job Satisfaction
by Nur Amira Zainal Abidin & Zaini Ahmad & Nurhaiyyu Abdull Hamid & Nur Afiqah Md Amin - 1-52 User Awareness on the Implementation of Digital Service Tax in Malaysia
by Ida Suriya binti Ismail & Nuridayu binti Yunus & Farazila Rita binti Abd Jamil & Mohamad Aidil bin Mohamad Jalani & Mohd Zakwan bin Abdul Latiff - 1-64 Cognitive Motivational Perspectives of Performance Measurement System and Organisational Commitment: Role Ambiguity as a Mediator
by Zarinah Abdul Rasit & Che Ruhana Isa Mohamed Isa & Nadiah Abdul Hamid & Siti Nurhazwani Kamarudin - 1-85 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 2, 2023
by Sarah Chen
February 2023, Volume 12, Issue 1
- 1-1 The Impact of Corporate Governance Factors and the COVID-19 Pandemic on the Publishing Date of Annual Reports of UK Listed Companies
by Rateb M. Alqatamin & Mohammad K. Shbeilat - 1-13 Endowment Structure, Industrial Structure, and the Fluctuation of Urban-rural Income Gap——An Analysis of New Structural Economics
by Chenyang Li & Yifei Li & Jingyan Wu - 1-30 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 1, 2023
by Sarah Chen
November 2022, Volume 11, Issue 4
- 1-1 Does Misery Impact Corporate Risk-Return Relationships?
by Tiffany Jo Westfall & Aaron D. Crabtree - 1-23 Degree of Internationalization, Financial Structure and Cost of Capital: Evidence from Emerging Taiwan
by Ta-Cheng Chang & John Darcy & Yu-Ting Hou & Yun-Chia Yan - 1-37 ESG and Firm Value
by Andrea Quintiliani - 1-48 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 4, 2022
by Sarah Chen
August 2022, Volume 11, Issue 3
- 1-1 Corporate Bondholder Reactions to Bank Loan Covenant Violations and the Evolution of Bank Loan Covenants
by Yuqian Wang & Che-Wei Chiu & Shu-Ling Wu - 1-14 Roy’s (1952) Revisited in Today’s Investing Contexts
by Manuel Tarrazo - 1-34 Error Propensities Amongst Finance and Accounting Professionals: Can We Quantitatively Measure Illusion of Control or Chaos?
by Keith I. Taylor & Halil Kiymaz - 1-49 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 3, 2022
by Sarah Chen
May 2022, Volume 11, Issue 2
- 1-1 An Empirical Risk and Return Analysis of Select Stocks in NASDAQ 100
by Arindam Banerjee - 1-18 Firm Attributes and Corporate Tax Aggressiveness: A Comparative Study of Nigeria and South Africa Banks
by John Obiora Anyaduba & Ivie Ologhosa Ogbeide - 1-35 The Impact Of Asset Management Efficiency Ratios on Earnings per Share Case Study of Industrial Companies Listed on the Amman Stock Exchange from 2005 to 2019)
by Ateyah Mohammad Alawneh - 1-48 Understanding the Corporate Governance Score: Are Some Components of Corporate Governance Overrated? Evidence from a Developing Country
by Phillip C. James - 1-58 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 2, 2022
by Sarah Chen
February 2022, Volume 11, Issue 1
- 1-1 A Meta Analysis of Materiality Studies
by David E. Vance - 1-13 The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon
by Michael Forzeh Fossung & Samuel Tanjeh Mukah & Kueda Wamba Berthelo & Motika Eubert Nsai - 1-24 Style Drift and Alphas: A Case Study in International Retail Funds
by Cathy S Goldberg & Carol M Graham & Francisco A Delgado - 1-33 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 1, 2022
by Sarah Chen
November 2021, Volume 10, Issue 4
- 1-1 Longing for Haute Finance in the 21st Century? A Neo-Polanyian Approach to the Theory of Money in the Digital Age
by Chikako Nakayama - 1-13 Spillovers and Dynamic Correlations between REITs, Exchange Rates, and Equities in Japan
by Chikashi Tsuji - 1-23 A Managed Policy on Capital Inflows
by Khaled Amira & Mark L. Muzere & Mark Wilson - 1-34 Asset Allocation via Machine Learning
by Zhenning Hong & Ruyan Tian & Qing Yang & Weiliang Yao & Tingting Ye & Liangliang Zhang - 1-50 Financial Development in Developing Countries and Its Impact on Economic Growth between 2008 and 2017
by Khuloud Mohammed Alawadhi & Nour Mansour Alshamali & Mansour Mohamed Alshamali - 1-68 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 4, 2021
by Sarah Chen
August 2021, Volume 10, Issue 3
- 1-1 Ethics, Adverse Selection, Target Method of Sale Strategies, and Akerlof’s “Lemons†Problem
by Carol L. Cain & Gary M. Fleischman & Antonio J. Macias & Juan Manuel Sanchez - 1-27 Audit Committee Accounting Expertise and Audit Quality – the Case of Going-Concern Opinions
by Gnanakumar Visvanathan - 1-44 Accounting Harmonisation through IAS/IFRS and Internationalisation: Evidence from FDIs and Cross-Border M&A
by Damiano Montani & Daniele Gervasio & Andrea Pulcini & Camilla Marchesi - 1-65 The Quantitative Easing Bursts Bitcoin Price
by Marco Patacca & Sergio Focardi - 1-72 Financial Situation Unique Indicator for Electric Sector Firms
by Aracéli Cristina de S. Ferreira & Vinicius Mothe Maia & Dilo S. de Carvalho Vianna & Juliana Molina Queiroz - 1-83 Stewardship Accounting Practice by Government Ministries in Cameroon
by Samuel Tanjeh Mukah - 1-93 Liquidity of Tunisian Stock Market: A Panel Var Estimation
by Wafa Chabeb & Adel Boubaker - 104-104 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 3, 2021
by Sarah Chen
May 2021, Volume 10, Issue 2
- 1-1 Underpricing Process of IPOs in Tunis Stock Exchange: An Agent-Based Modelling Approach
by Sahbi MISSAOUI & Nizar RAISSI - 1-17 Multifractal Analysis of the Foreign Exchange Markets Application to MENA Countries
by Nabiha Haouas - 1-51 Human Capital Accounting Implications on Firm Market Value: A Survey of Kenyan Private Universities
by San Lio - 1-70 Does Audit Committee Characteristics Promote Risk Management Practices in Nigerian Listed Firms?
by Stephen A. Ojeka & Alex Adeboye & Olajide Dahunsi - 1-78 Exploring the Audit Supervision of China’s Medical Insurance Fund Based on the 2019 Medical Insurance Fund Audit Data
by Xinyi Zhou & Wunhong Su - 1-87 Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 2, 2021
by Sarah Chen
February 2021, Volume 10, Issue 1
- 1-1 Diffusion of Innovation: Adoption of Learning Management System Technology in Emerging Market Economies
by Rashid Khan & Akash Dania & Dialdin Osman & Dexter Gettins - 1-11 Unobservable Monetary Policy Surprises and Exchange Rates
by Vahid Gholampour - 1-36 Working Capital Management (WCM) and Firm Performance in Emerging Markets: A Case of Bangladesh
by Rafiqul Bhuyan & Mohammad Sogir Hossain Khandoker & Noshin Tasneem & Mahjuja Taznin - 1-48 An Empirical Analysis of Productivity Changes in the Ethiopian Commercial Banks: Using DEA- Based Malmquist Productivity Index Approach
by Alem Gebremedhin Berhe - 1-58 Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts
by Dejene Debebe Kibret - 1-75 Synopsis of the Accounting Research in Hellas
by Yiannis K. Yiannoulis
November 2020, Volume 9, Issue 4
- 1-1 The Role of Operating Income on the Internal Long-Term Financing Decisions
by Hisham I. Ahmaro & Abdul Khaliq M. Alrawi - 1-10 Alphas: A Case study in International Institutional Mutual Funds
by Francisco A Delgado & Cathy S Goldberg & Carol M. Graham - 1-17 Analyzing Impact of a Crisis on Bank Financial Ratios
by Osman Nal & Andrew Cai - 1-32 Review of IPO Primary Market Pricing Literature
by Sabrina Severini - 1-44 The Impact of Intellectual Capital on Firms’ Performance: Evidence from Saudi Arabia
by Afnan Alturiqi & Khamoussi Halioui - 1-70 Internal Information Environment and Labor Investment Efficiency
by Xin Luo & Fan Zhang - 1-85 Can Build-to-Rent Generate Affordable Housing Outcomes? A Whole-Life Costing Approach to Investment Analysis
by Prince Acheampong & George William Earl
August 2020, Volume 9, Issue 3
- 1-1 Bank Value at Risk (VAR) disclosures. A missed leading indicator to the Financial Crisis of 2008?
by Kiran Parthasarathy - 1-13 The Reduced Rules Rule Based Forecasting Decision Support System: Details and Functionalities: An Audit Context
by Manuel Bern & Edward Lusk - 1-31 Fair Value Accounting and Implications for the Auditing Profession: Historical Overview
by Esraa Esam Alharasis & Maria Prokofieva & Rateb Mohammad Alqatamin & Colin Clark - 1-53 Dividend Policy, Economic Value Added, Market β, Firm Size and Stock Return
by Dwi Asih Surjandari & Lela Nurlaela Wati - 1-69 Risk Disclosure Patterns among Jordanian Companies: An Exploratory Study during Covid-19 Pandemic
by Fawzi Ata Al-Sawalqa - 1-85 The Small-Sized Premium: Is It Really Relevant? Evidence from the European Equity Market
by Renato Salvatore Camodeca & Christian Prinoth & Umberto Sagliaschi - 101-101 The Influence of Behavioural Finance Factors and the Moderating Effects of Contextual and Demographic Factors on Individual Investor’s Investment Performance
by Tuan Derwyn Hamidon & Sampath Kehelwalatenna
May 2020, Volume 9, Issue 2
- 1-1 Flight to Quality Existence in the Egyptian Stock Market: An Analysis of Stock Market, Quality Stock and Treasury Bills
by Doaa Samy Sedeek & Khairy Elgiziry - 1-11 Corporate Governance Mechanisms and Firm’s Performance: Evidence from Jordan
by Mohammad Abdullah Fayad Altawalbeh - 1-23 Business Strategy, Accounting Conservatism and Performance
by Han Li - 1-35 Factors Affecting Business Failure of Small and Very Small Greek Family Enterprises
by Nikolaos Arnis & Kostas Karamanis & Georgios Kolias - 1-46 Firms’ Financing Choices and Profitability in the For-Profit Education Industry: An Empirical Survey of Education Companies Listed on the NYSE and NASDAQ Stock Markets
by Andrea Quintiliani - 1-60 Accounting Standards, Reporting Incentives, and Earnings Management
by Xiaoxiao Song & Jennifer L. Bannister - 1-73 The Influence of Bank Credit on Financial Structure and Financial Return for the Romanian Companies Active in Car Parts Distribution
by Baciu (Boanta) Rodica & Brezeanu Petre & Adrian Simon - 1-84 Anatomy of the Fund Management Industry
by A Seetharaman & Nitin Patwa & Priyanka Suchdev
February 2020, Volume 9, Issue 1
- 1-1 Preferential Income Tax Rate and Research and Development Investment: Evidence from Small and Medium-Sized Listed Firms in China
by Xiaobao Song & Chun Guo & Wunhong Su - 1-16 Statewide Adoption of the AICPA Code of Professional Conduct: A Review of Recent AICPA Disciplinary Actions
by Devon Baranek & Ethan Kinory - 1-28 Compliance with Continuing Professional Development (IES7) of Internal Auditor and Quality of Internal Audit Function
by Yaser Saleh ALfrijat - 1-45 Irrelevance of inflation: The Dow stocks
by Samih Antoine Azar - 1-67 Investors’ Structure and Investment Decision Making Factors: Evidence from Capital Market in Bangladesh
by Md. Hafizur Rahman Khan & Mohammad Saiful Islam - 1-76 What is the Return Rate of a Corporate Pension Scheme? Generalized Annuity Factors Simplify Calculation
by Joerg Wilde
November 2019, Volume 8, Issue 4
- 1-1 The Driving Forces of Stock Returns in Hong Kong
by Samuel Xin Liang - 1-19 Cryptocurrencies for the Payment of Products or Services: Risks, Accounting Practices and Regulations
by David Allen & James Aselta & Russell Engel - 1-25 Challenges and Barriers in Convergence of IND_AS with IFRS: A Perspective Investigation on Indian Professionals and Officials
by Lohrasp Sadri - 1-43 A Vetting Protocol for the Analytical Procedures Platform for the AP-Phase of PCAOB Audits
by Mohamed Gaber & Edward J. Lusk - 1-57 Managerial Ability and Extreme Investment Behavior
by Hsin-yi Hsieh & Xuerong Huang - 1-76 The Effect of Portfolio Diversification for the Bursa Malaysia
by Nadia Nadira Mohd Norsiman & Noor Azuddin Yakob & Carl B. McGowan, Jr - 1-93 Blockchain Research Agenda for Accounting
by Nishani Edirisinghe Vincent - 101-101 How Are Foreign Firms Valued in U.S. Markets? Evidence from Firm and Country Characteristics
by Xiaoxiao Song - 114-114 Market Responsiveness to Corporate Social Responsibility
by Zev Fried - 131-131 Does Capital Structure Affects Firms’ Performance in Ghana? Panel Data Analysis
by John MacCarthy & Helena Ahulu - 144-144 Financial Performance and Sustainability of Moroccan Microfinance Institutions: An Empirical Study
by Samir Aguenaou & Sarah Allouch & Nada El Maliki & Jawad Abrache - 157-157 Bank Competition, Efficiency, and Stability in Macau
by Harry Xia & Kevin Lei & Jiaochen Liang - 178-178 Financial Advice and Portfolio Diversification
by Augustine C. Arize & Tao Guo & John Malindretos & Lawrence Verzani & Ikechukwu Ndu - 186-186 Determinants of Capital Structure: Evidence from Jordan
by Sufian Radwan Almanaseer - 199-199 Economic Diversification and the State of Oil Dependency of UAE Stock Returns-An Analysis of ADX Indices 2014-2019
by T.P. Ghosh - 219-219 An Analysis of Information Systems Literature: Contributions to Fraud Research
by Jaime L. Grandstaff & Lori L Solsma - 231-231 A Comparative Study between Informal and Formal Finance: A Literature Review
by Mai Ahmed Abdelzaher - 239-239 Impact of Internal Audit Practices on Satisfaction of Administrators: A Case in University of Jaffna, Sri Lanka
by Vickneswaran Anojan & Balasundaram Nimalathasan
August 2019, Volume 8, Issue 3
- 1-1 Cash Flow Restatements: Stock Market Reaction to Overstated versus Understated Restatements
by Elio Alfonso & Dana Hollie & Shaokun Carol Yu - 1-16 Student Preference for Spreadsheet-Based Learning
by Akash Dania & Bridget Anakwe & Bernadette Ruf - 1-27 REIT-Specific and Macroeconomic Determinants of REIT Returns: Evidence from Singapore
by Parvinder Arora & Robert Killins & Prameela Gangineni - 1-43 Analysis of the Corporate Behaviors after the Corporate Tax Cuts with Respect to Job Creation: A Preliminary Study of Select Corporations in the United States of America
by Narendra Sharma & Ebere A Oriaku & Ngozi Oriaku - 1-48 Price-Volume Granger Causality Tests in the Egyptian Stock Exchange (EGX)
by Kobana Abukari & Tov Assogbavi - 1-61 Predicting Financial Solvency of Commercial Borrowers: The Case of Non-Banking Financial Companies
by Sunita Mall & Tushar R. Panigrahi & Stephina Thomas - 1-72 Predicting Short-term Market Returns and Volatility Using Index of Consumer Sentiment
by Rama Krishna Yelamanchili - 1-86 Government Subsidy, Corporate Pay-Gap and Firm’s Financial Performance: Evidence from China
by Danlu Bu & Homayoon Shalchian & Rong Huang & Fang Hu - 103-103 Reexamination of Whether Accrual Quality Is a Price Factor
by May Xiaoyan Bao & Xiaoyan Cheng & John Geppert & David B. Smith - 118-118 Taxation and Income Inequality in Nigeria
by John Obiora Anyaduba & Praise Oghenefejiro Otulugbu - 136-136 Testing the Level of Compliance of International Accounting Standard IAS 38: Evidence from Bahrain
by Mohammed Saeed Hassan & Adel M. Sarea & Gagan Kukreja - 149-149 Case Study in a Malaysian Public Agency on an Asset Management-Moving Towards the Accrual Basis of Accounting
by Sharifah Sabrina Syed Ali & Sharon Cheuk Choy Sheung & Mohd Waliuddin Mohd Razali - 157-157 Internal Control, Financial Governance and Corporate Strategic Objectives Achievement
by Yu Lu & Han Zhan & Shiyu Xiao - 169-169 Corroborate Benjamin Graham’s Approach of Valuing Equity with Special Reference to Indian Capital Market
by Suyash Bhatt - 176-176 A New Approach in Event Studies: Time Varied Analysis
by Yi Ren & Dong Xiao - 187-187 Users’ Perception of Financial Reporting Quality in Ghana
by Joseph Mbawuni - 201-201 Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review
by Yousef Alwardat - 219-219 Auditors and Relationship Banking
by Timothy Hinkel
May 2019, Volume 8, Issue 2
- 1-1 A Benchmarked Evaluation of a Selected CapitalCube Interval-Scaled Market Performance Variable
by Edward J. Lusk - 1-13 Determinants of Tax Compliance Behaviour under the Self-Assessment Scheme in Nigeria
by John Obiora Anyaduba & Timothy Oboh - 1-32 Accounting Conservatism and Managerial Excess Perks
by Han Li - 1-43 Investor Protection and Capital Expenditures under Endogenous Time Inconsistency
by Richard P. Gregory - 1-56 The Impact of Operational Capabilities on Corporate Performance: Evidence from Listed Companies in the Agriculture, Forestry, Livestock Farming, Fishery Industry
by Maoguo Wu & Daimin Lu - 1-67 Simplifying Share-Based Payment Accounting: The Influence of FASB ASU No.2016-09 on Earnings and Cash Flow Volatility
by Stephanie A. Hairston & Jaclyn Robelo - 1-75 Dividend Policy and Share Price Volatility: Evidence from Jordan
by Sufian Radwan Almanaseer - 1-86 Fintech Adoption Choices of Small Businesses: A Technology Organization Environment (TOE) Framework study
by Ashish Varma - 1-99 Considerations for a Regression-Based Real Estate Valuation and Appraisal Model: A Pilot Study
by Shawn L. Robey & Mark A McKnight & Misty R. Price & Rachel N. Coleman - 108-108 Examining the Decision to Opt In versus Opt Out of Section 107 of the JOBS Act of 2012: Determinants and Consequences
by Jason Bergner & Marcus R. Brooks & Binod Guragai - 121-121 Internal Control Weakness: A Literature Review
by Yu Lu & Diandian Ma - 143-143 Financial Statement Comparability and New Debt Issues
by Aaron Crabtree & Bo Ouyang & Huishan Wan - 156-156 Does the Addition of Explicit Clarification of Auditor Independence Statement to the Auditor’s Report Matter to Equity Analysts?
by Xia Zhang & Kwadwo Ofori-Mensah - 171-171 Principles-Based Accounting Standards, Earnings Management and Price Efficiency
by Michael Ehud Yampuler - 189-189 A Focus on ‘Control’: Reconciling Contemporary Transaction Cost Economics with Behavioural Contingency Accounting Perspectives
by Sarah A. Hinchliffe - 202-202 Fraud and Performance of Deposit Money Banks
by John K.M. Mawutor & Augustine Enofe & Kemebradikemor Embele & Anayochukwu R. Ndu & Oluwaseyi E. Awodola - 214-214 Predicting Stock Return of UAE Listed Companies Using Financial Ratios
by Arindam Banerjee - 226-226 Examination of Index Model and Prediction of Beta –A Case Study Examination in IT Sector
by B Rajesh Kumar & Manuel Fernandez - 232-232 Detecting Creative Accounting in Businesses in Financial Distress
by Nikolaos Arnis & Konstantinos Karamanis & Georgios Kolias - 245-245 Unequal Impact of Conditional Conservatism on Components Accruals: Evidence from French Capital Market
by Sihem Hmani
February 2019, Volume 8, Issue 1
- 1-1 Does Manager Ability Influence Prospectus Earnings Quality and IPO Underpricing?
by Stephanie A. Hairston & Ji Yu & Zenghui Liu - 1-30 Financial Literacy and Behavioral Biases among Traditional Age College Students
by Ohaness Paskelian & Kevin Jones & Stephen Bell & Robert Kao - 1-49 Integrated Reporting: The Changing Nature of Accounting Profession
by Tishta Bachoo - 1-66 The Optimal Level of Earnings Management Deterrence
by Michael Ehud Yampuler - 1-77 An Exploratory Study of HBCU Accounting and Other Business Students’ Perceptions and Usage of LinkedIn
by Xia Zhang & Botao Chen - 1-92 Impact of Audit Committee Adoption and its Characteristics on Financial Performance: Evidence from 100 French Companies
by Wided Bouaine & Yosr Hrichi - 103-103 Tax Revenue Effort in Nigeria
by Jude Ohi Ikhatua & Peter Okoeguale Ibadin - 118-118 Directors’ Remuneration and Corporate Social Responsibility: A Study on Malaysian Listed Firms
by Mohd Waliuddin Mohd Razali & Hew Jing Ying & Janifer Lunyai & Noraisyah Abd Rahman - 128-128 Influence of Management Commitment and Organizational Structure on Application of ERP System & Its Impact on Quality of Accounting Information: A Survey in Vietnamese Telecommunication Enterprises
by Nguyen Thanh Hung & Tran Thi Hong Mai & Nguyen Le Duc - 138-138 Cross-Border Banking Services and Determinants of Bank Selection from Corporate Customer’s Perspective: Evidence from Vietnam
by Nguyen Thi Nhung & Tran Thi Thanh Tu & Tran Minh Anh