Journal of Accounting and Finance in Emerging Economies

2015 - 2026

From CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan
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Volume 12, issue 3, 2026

Leverage and Financial Performance of Non-Financial Firms Listed on the Nairobi Securities Exchange (NSE) pp. 453-462

Eric Bunyasi Mabele, Maniagi Musiega, Denis Bulla and Consolata Ngala

Impact of Exchange Rate Appreciation on Financial Performance of Manufacturing Companies Listed at Nse, Kenya pp. 463-474

Barasa Wafula Dennis, Mary Nelima Lyani and Albert Odhiambo

Volume 12, issue 2, 2026

Prevalence of Herding in IPO Immediate Aftermarket in JSE Main Board pp. 235-246

Samuel Kinyuah and Makgopa Tshehla

Effect of Risk Assessment on the Financial Performance of Deposit-Taking Saccos in Kenya pp. 247-258

Adelaides Simiyu, Umulkher Ali and Mary Nelima

A Review of the Moderating Effect of Audit Quality on Data Analytics and Integrated Reporting pp. 259-276

Joseph Kwasi Agyemang and Cameron Modisane

Impact of Unemployment Rate on Income Inequality in Kenya pp. 277-288

Ashyline Sharon Ambetsa, Reuben Rutto and Consolata Ngala

Exploring the Influence of Organizational Culture on the Business Performance of a Financial Institution in Cape Town pp. 289-302

Brilliant Zondo and Oliver Takawira

Effect of Green Packaging on Performance of Registered Supermarkets in Kenya pp. 303-314

Okok Odhiambo Samson, Fredrick Kiongera and Jackline Odero

Determinants of Audit Report Lag: A Systematic Review across Developed and Emerging Institutional Environments pp. 315-330

Laith Wael Mohammad Shrouf, Nahariah binti Jaffar, Wan Fadzillah Wan Yusoff and Mahmoud Abdelrehim

Science Mapping of Scholarly Work on the Nexus of Marketing Communication and Consumer-Level Food Waste: A Bibliometric Analysis pp. 331-348

Maria Kanwal and Raza Ali

Carbon Accounting and Reporting in Australia: Regulatory Transition, Market Evidence, and Statistical Analysis pp. 349-356

Sumera Aslam

Influence of FinTech Adoption on ESG Performance in Commercial Banks of Pakistan pp. 357-370

Shahid Mahmood and Ahsan Riaz

Crypto Forensic: Detecting Fraud Money Laundering and Scams in block Chain Transactions pp. 371-384

Aymen Summiya, Kishwer Khan and Hameeda Akhtar

Overconfidence, Excessive Trading, and Fund Performance in Pakistani Open-End Equity Mutual Funds: An Exploratory Analysis of Market State Effects pp. 385-398

Rohan Yousaf, Faid Gul and Maria Javed

Climate Related Financial Disclosures and Corporate Social Responsibility: Empirical Evidence from Oil Marketing Companies of Pakistan pp. 399-410

Shahneela Samoo, Mushtaque Jariko, Tania Mushtaque and Dil Nawaz Hakro

Robust Estimators in Portfolio Optimisation: Evidence from the Zimbabwe Stock Exchange pp. 411-426

Godfrey Mtunzi, Noble Malungiza, Edson Mbedzi and Caston Sigauke

Microfinance and Business Success among Women Entrepreneurs in Sri Lanka pp. 427-436

Dona Ganeesha Priyangika Kaluarachchi and Athambawa Jahfer

Impact of Technology Innovation, Renewable Energy and Foreign Direct Investment on Environment in BRICS Economies pp. 437-452

Muhammad Faheem, Fatima Farooq and Said Zamin Shah

Volume 12, issue 1, 2026

An Analysis of Financial Sustainability in Local Government in Ghana pp. 1-14

Joseph Kwasi Agyemang and Cameron Modisane

A Comprehensive Review of Voluntary Tax Compliance: Evidence from Sri Lanka and Global Research pp. 15-32

Shathurshana Ratahkrishnan and Vinagamoorthy Anputhasan

Determinants of Loan Repayment among Village Community Bank Members in Ubungo Municipality, Tanzania pp. 33-48

Izack Mbilinyi, Joseph Magali and Michael Mwacha

Connectedness of Economic Policy Uncertainty between the G-7 Countries pp. 49-66

Shah Saeed Hassan Chowdhury and Hassan Ahmed

Board Dynamics in Corporate Governance: Odd Board Structure and Firm Performance pp. 67-84

Muhammad Adil and Areeba Khan

Production Cost Management Practices of Local Bakeries in Pagadian City pp. 85-102

Arbel B. Bibas, Sandara C. Dayap, Me Ann C. Quirante and Ace Virgel T. Batingal

Impact of Financial Markets on Attracting Foreign Investment: An Analytical Study of the Iraq Stock Exchange (2010–2024) pp. 103-112

Saif Ghalib Yassin

When Emotions Drive Investments: The Moderating Role of Emotional Intelligence in the Financial Literacy, Investment Behavior Relationship pp. 113-126

Humaira Imran, Nida and Quratulain Nazeer

IPO’s Deliberate Underpricing in JSE Main Board; Application of Bayesian Stochastic Frontier Model pp. 127-140

Samuel Wainaina and Makgopa Tshehla

Impact of CSR on Cost of Capital: Evidence from Pakistan Using a GRI-Based Country Specific CSR Index pp. 141-154

Fozia Taj and Yasir Bin Tariq

Electronic Funds Transfer Practices and Performance Own Source Revenue Collection in County Government’s Western Region, Kenya pp. 155-166

Amurono Sylvester, Alala Ondiek and Reuben Ruto

Environmental, Social, and Governance (Esg) Reporting and Capital Market Response in Africa: A Systematic Review of Literature pp. 167-182

Segun Kamoru, Fakunmoju,

Moderating Impact of Underwriting Risk on the Relationship between Firm Specific Factors and Insurance Financial Inclusion in Kenya pp. 183-194

Chibole Khalumi Willingtone, Maingi Muli and Oseno Ben

Corporate Governance and Corporate Investment Efficiency: A Comparative Sectoral Analysis of Family and Non-Family Firms pp. 195-218

Awais Javeed and Hassan Mujtaba Nawaz Saleem

A Static and Dynamic Econometric Study of the Impact of Financial Development on Environmental Sustainability in Sub-Saharan Africa pp. 219-234

Daniel Wireko, Patricia Makoni and Justice Mundonde

Does ESG Disclosure Quality Reduce Firms’ Cost of Debt? The mediating Role of Information Asymmetry pp. 235-246

Yusra Shehzadi, Ravinder Rena and Kehkashan Rani

Impact of Green Warehouse Practices on Performance of Sugar Manufacturing Firms in Western Region Kenya pp. 247-260

Esther Rachel Wasike, Fredrick Kiongera, Jackline Odero and Angela Mungai

Digital Financial Literacy as a Catalyst for Financial Inclusion: A Comprehensive Systematic Literature Review and Future Research Agenda pp. 261-276

Umair Paracha, Zainab Paracha and Muhammad Sadiq Shahid

Causality between Financial Performance and Corporate Governance: Evidence from South African Financial Institutions pp. 277-292

Floyd Khoza

Moral Hazard and Debt Financing: The Role of Block holders in Leverage and Buyback Decisions in Indonesian Firms pp. 293-304

Muslimin, Mahatma Kufepaksi and Sri Hasnawati

Festivals' Effect on India's Tourism and Hospitality Sector Stock Returns pp. 305-322

Gaurav Kumar and Bhartendu Singh

AI-Driven Financial Statement Fraud Detection: A Comparative Study with Explainable AI Integration pp. 323-334

Zoha Maqbool

Volume 11, issue 4, 2025

How Monetary Policy and Macroeconomic Instability Influence Foreign Direct Investment? pp. 483-498

Saheed Akande Shittu, Abass Adekunle Adewale and Joseph Kwasi Agyemang

Moderating Role of Financial Literacy on the Relationship between Financial Technology and SMEs’ Growth in Nigeria pp. 499-512

Adedeji Daniel Gbadebo

Extending the Customer-Based Brand Equity Model to Higher Education: Evidence from Universities in Pakistan pp. 513-528

Nouman Malik, Kashif Siddique and Saeed Ahmed

Trade-Driven Development and Quality of Life: The Case of Pakistan pp. 529-540

Fatima Farooq, Javaid Hussain, Muhammad Faheem and Pakiza Shera

Evaluating ESG Measurement Approaches: Systematic Review and Methodological Implications for Empirical Research in Emerging Economies pp. 541-552

Attique Ur Rehman, Athar Iqbal and Hafiza Ghosia Awan

Macroeconomic Growth, Challenges and Human Development: A Long Run Analysis for Pakistan pp. 553-568

Saira Habib, Ruqaiyya Bint e Arif and Nuzhat Falki

Dynamics of Financial Inclusion and Economic Growth in Shaping Healthcare Access: Empirical Insights from Developing South Asian Economies pp. 569-584

Wajid Ali and Ammar Ahmed Siddiqui

Exchange Rate Regimes and Financial Sector Stability in Nigeria pp. 585-596

Kayode David Kolawole

Integrating Financial, Institutional, and Social Capital into A Cross-Ecosystem Logistic Regression Analysis Using Large-Scale Firm-Level Data pp. 597-610

Taiwo A. Muritala

Role of FinTech Innovations in Promoting Green Finance: Theoretical Insights from Pakistani Banks pp. 611-622

Farah Riaz, Khuram Shafi and Muhammad Waseem

Impact of Cognitive Biases on Trading Frequency, Risk Tolerance, and Diversification: Evidence from Emerging Markets pp. 623-638

Emmanuel Imuede Oyasor

Measuring Electricity Network Resilience in Australia: A Statistical Analysis of Current Regulatory and Extreme-Event Data pp. 639-648

Sumera Aslam

Effect of Audit Attributes and Book Value Per Share on Audit Opinion of Listed Negative Book Equity Firms in Nigeria pp. 649-664

Umar Farouk Abdulkarim and Yinka Ibrahim Agbeyinka

Financial and Governance Antecedents of Corporate Social Responsibility across Various Investment Landscapes: An Empirical Analysis of the Pakistan Stock Exchange pp. 665-678

Taymoor Ali and Muhammad Ramzan

Factors Associated with the Work Life Balance of Women Employees in the Banking Sector of Mirpurkhas, Sindh, Pakistan pp. 679-692

Ramsha Mazhar, Tania Mushtaque, Mushtaque Jariko and Dil Nawaz Hakro

Volume 11, issue 3, 2025

Role of Forensic Accounting in Enhancing the Accuracy of Procurement Records in Zimbabwe’s Public Procurement System pp. 323-332

Onesmo Guti and Ophias Kurauone

Effect Open Banking Lending Services on the Financial Sustainability of Commercial Banks pp. 333-344

Patrick Kivale, Charles Tibbs Yugi and Gerald Musiega Managi

Analysis of Working Capital Management in Godfrey Phillips India pp. 345-364

Saloni Singha and Sunil Kumar

Is Creative Performance of Outbound Salespeople Accentuated by Ethical Leadership Style of Field Managers in Pharmaceutical Selling Context? pp. 365-380

Faheem Ahmad Khan, Muhammad Umer Quddoos, Samra Nawaz and Arslan Ahmad Siddiqi

Effect of Recruiting Candidate Relationship Management Systems on Employee Productivity in Commercial Banks in Kenya pp. 381-398

Edith Opetu Odipo, Juliana Mutinda and Dishon Munuhe Wanjere

Late Invoice Payments and Small Business Sustainability pp. 399-414

Refilwe Conny Kodibona and Oliver Takawira

Clan Culture on Competitiveness of DT SACCOS in Western Region Kenya pp. 415-438

William Wanyonyi Wamalwa, Egessa K. Robert and Evans Kwendo

System Audit and Financial Accountability of Public Secondary Schools in the Rift Valley Kenya pp. 439-458

Tina Sopia Anna, Ben Oseno and Mary Nelima

Effect of Inflation Risk on the Public Debt in Kenya pp. 459-472

Lijodi Helkiah, Muli Maingi and Willis Otuya

Financial Inclusion and Household Wealth Disparities in Nigeria pp. 473-482

Adedeji Daniel Gbadebo

Volume 11, issue 2, 2025

Leveraging Supply Chain Visibility to Strengthen Risk Management: Insights from Information Processing Theory pp. 159-174

Liaqut Ali and Muhammad Zia Ul Haq

Exploring the Role of Digital Transformation in Sustainability of Islamic Banks: A Systematic Literature Review pp. 175-192

Muhammad Ashraf, Muhammad Ejaz, Muhammad Sadiq Shahid and Ahsan Sheraz Khan

Mechanism Role of Investment Strategies for Investment Performance: Investigating the Impact of Personality Traits: A Case of Behavioral Finance pp. 193-208

Tariq Mahmood Shaikh and Syed Zain ul Abdin

Dynamics of Robo-Advisory Financial Services in Saudi Arabia pp. 209-230

Heba Gazzaz

Esoteric Story of the Relationship between Transformational Leadership Style of the Field Managers and Salespersons’ Performance: Evidence from the Pharmaceutical Sector pp. 231-242

Faheem Ahmad Khan, Muhammad Umer Quddoos, Ammara Akram and Arslan Ahmad Siddiqi

Digital Risk Management and Financial Performance of Mutual Funds in Kenya pp. 243-256

Jemimah Minyoso Eboyi, Nelima Mary Lyani and Ondiek Benedict Alala

Impact of Internal Audit Independence and Objectivity on Provincial Government Efficiency pp. 257-266

Awonke Geqeza

Debt, Disclosure, and Diversity: How CSR Disclosure and Board Gender Diversity Influence Firm Leverage: Evidence from the KSE-100 Index pp. 267-282

Tehmina Tahir, Muhammad Farhan Amin and Muhammad Abubakar

Influence of Classification of Expenses Technique on Quality of Financial Reporting in Public Universities in Kenya: The Moderating Role of University Size pp. 283-292

Lumatete Irine Nanzala, Muli Maingi and Mary Nelima

Psycho-Socioeconomic Factors Affecting the Entrepreneurship Intentions and Attitudes of University Students towards online Platforms for Financial Independence pp. 293-304

Misbah Malik, Fariha Jabeen, Bisma Sajjad Sheikh and Alishsh Zaheer

Does ESG Performance Influence Capital Structure? Panel Evidence from ESG-Sensitive Sectors in Pakistan pp. 305-322

Muhammad Mubeen Thepdawala and Ammar Ahmed Siddiqui

Volume 11, issue 1, 2025

Exploring the Perceptions of Private Hospitals on the Adoption of Activity-based Costing (ABC) pp. 1-10

John Ernest B. Aguilar, Ayra Mae T. Pelenio, Aiza L. Tapia and Eligen H. Sumicad

Adoption of Industry 4.0 Technologies: The Role of Artificial Intelligence, Green Supply Chain Practices, Sustainability, and Organizational Culture in Emerging Markets pp. 11-24

Gohar Mahmood, Azeem Ahmad Khan, Muhammad Adnan Ali and Shahid Mahmood

Role of Good Corporate Governance in Preventing Financial Statement Fraud and Money Laundering pp. 25-36

Seftina Fatrizia, I Nyoman Nugraha Ardana Putra and Siti Aisyah Hidayati

Drought in Equity Initial Public Offers in Kenya: A Demand Perspective pp. 37-48

Samuel Kinyuah

Digital Disruption in Islamic Finance: A Comparative Study of FinTech in Islamic and Conventional Financial Systems (2020–2025) pp. 49-56

Mehwish Malik and Imran Shahzad

Heuristics Influence on Investment Decision Making at Pakistan Stock Exchange: Mediation of Digital Financial Literacy and Moderation of AI Adoption pp. 57-66

Akbar Saeed and Azam Anwar Khan

A Conceptual Framework; CEO Power, Financial Reporting Quality and Audit Committee pp. 67-84

Muhammad Azhar Sheikh and Ayesha Shoukat

Influence of Human Resource Competencies, and Information Technology on the Quality of Financial Reports of the National and Political Unity Agency of Lombok Island pp. 85-98

Raga Solihantara, Siti Aisyah Hidayati and Endar Pituringsih

Factoring Financing as a Determinant of Capital Structure pp. 99-108

Jameel Ahmed Khan Hakro, Asif Saeed Naji and Haider Ali

Exploring the Nexus between Organizational Capital and Supply Chain Adaptability: Empirical Insights from Pakistan Manufacturing Sector pp. 109-128

Ghulam Haider and Muhammad Zia Ul Haq

Mutual Funds Volatility and Risk-Adjusted Returns: Evidence from the Pakistani Open-Ended Fund Market pp. 129-144

Ayesha Muqadas, Zartashia Hameed, Muhammad Aaqib and Areeba Nasreen

Budget Development Process and Financial Accountability of County Governments in Western Region, Kenya pp. 145-158

Clares Owate, Wycliffe Muli Maingi and Angela Mungai