International Journal of Academic Research in Accounting, Finance and Management Sciences

2011 - 2017

From Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences
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Volume 7, issue 4, 2017

Effects of Board Globalizing on Financial Performance of Banks in Nigeria pp. 1-10

Otuya Sunday and Ofeimun Godwin

Achieving a Sustainable Business: The Role of Environmental Management Accounting in Corporate Governance pp. 11-20

Kwame Oduro Amoako, Emmanuel Opoku Marfo, Eric Nsiah Gyabaah and Kofi Owiredu-Ghorman

Evaluations on the Earning Quality of Listed Firms in Jordan pp. 21-32

Omar Zuhier Abdul-Karim AL-Shar and Dongfang Qiu

Understanding and Awareness of Islamic Accounting: The Case of Malaysian Accounting Undergraduates pp. 33-39

Hazianti Abdul Halim

Extent of Compliance with Code of Ethics and its Impact on Internal Audit Effectiveness pp. 40-61

Muhammed Yassin Rahahle

Exploring the Motivation behind Leakage of Internal Audit Reports (Whistle Blowing) in the Public Sector in Kenya pp. 62-70

Clement C.M. Akjekwe and Adzor Ibiamke

Financial Reporting Quality and Debt Contracting in Emerging Economy pp. 71-82

Ajla Muratovic-Dedic and Nino Serdarevic

Fraud Free Financial Report: A Conceptual Review pp. 83-94

A.J. Omoolorun and T.O. Abilogun

A Comparative Analysis of Macroeconomic Variables and Stock Market Performances in Africa (2000-2015) pp. 95-102

Christian N. Worlu and Cordelia Onyinyechi Oomodero

Preparation of High Education in Applying International Audit Standard (ISA) in Audit Subject pp. 103-109

Kazia Laturette

An Analytical Study of the Impact of Inflation on Economic Growth in Nigeria (1970-2016) pp. 110-120

Sunusi Yahaya Enejoh and Ahmad Muhammad Tsauni

Interpret the Change of Standard in Auditing Course Learning Process Using Interactive Control System pp. 121-127

Stanislaus Adnanto Mastan

Behavioural Finance: Providing a Helping Hand in Understanding Individuals Financial Behavioural pp. 128-133

Dana Mihaela Anastasiu

Earnings Management and Banks Performance: Evidence from Europe pp. 134-145

Mohammad M. Alhadab and Bassam Al-Own

Sovereign Credit Rating Changes and Its Impact on Financial Markets of Europe during Debt Crisis Period in Greece and Ireland pp. 146-159

Fahad Bashir, Omar Masood and Abdullah Imran Sahi

Decision Usefulness and Financial Reporting: The General Public Perspective pp. 160-168

Kazeem Akanfe Soyinka, Michael Omotayo Fagbayimu, Emmanuel Adegoroye and John Oladipo Ogunmola

Tax Compliance Barriers and Internally Generated Revenue in Nigeria: Empirical from Small and Medium Enterprises in Portharcourt Metropolis pp. 169-176

Lawyer Chukwumah Obara and Efeeloo Nangih

Safety Practices and Performance of Oil and Gas Servicing Companies in Nigeria: Empirical Evidences from Selected Companies in Portharcourt pp. 177-181

Efeeloo Nangih

Impact of Organizational Conflict Strategies on Organizational Commitment at Public Universities in the North Region of Jordan pp. 182-194

Riad Ahmad Mohammed Abazeed

SMEs and its Role in Economic and Socio-Economic Development of Pakistan pp. 195-205

Ammad Zafar and Sadaf Mustafa

Investigating the Role of Institutional Intermediary Variable in Explaining the Relationship between Firm Value and Profit Quality in Listed Firms in the Tehran Stock Exchange pp. 206-215

Ahmad Kaabomeir, Abdolnabi Alboghobeish and Hamidreza Taheri

Audit Quality Determinants: Evidence from Quoted Health Care Firms in Nigeria pp. 216-231

Amahalu Nestor Ndubuisi, Moses Nnoruga Okeke and Obi Juliet Chinyere

The Effectiveness of the Implementation of Internal Control in Kuwaiti Shareholding Companies pp. 232-241

Meshari Saad Awad Alharbi

The Calculation of Economic and Financial Indicators Based on the Balance Sheet of Economic Entities in Romania pp. 242-247

Ilie Rascolean and Ileana - Sorina Rakos

Accounting Information Systems as Sensemaking Tools in DecisionMaking Processes of Small Firms pp. 248-262

Carmela Rizza, Antonio Leotta and Daniela Ruggeri

TMAP: Trip Recommendation System Accommodating the Mobile Tourist Preferences pp. 263-277

Ferdi Sonmez and Arif Mehmet Akay

Alignment between Board of Directors Roles and Top Management Leadership Styles: An Empirical Study on Defense and Security industry in the Hashemite Kingdom of Jordan pp. 278-295

Hisham A. Al Rawashdeh, Sabah H. Ali-Agha and Ayad F. Altememi

Volume 7, issue 3, 2017

Investment Needs to Achieve Sustainable Healthcare Goals in India pp. 1-5

Imran Khan

The Effect of Migration on Labor Resources pp. 6-13

Constantin Anghelache, Madalina – Gabriela Anghel and Alina – Georgiana Solomon

Empowering the Internal Audit Function for Effective Role in Risk Management: A Study of Micro Finance Banks in Anambra State, South East, Nigeria pp. 14-23

S.C. Okaro, G.O. Okafor, I.O. Nwanna and I.M. Igbinovia

Analysis of the Relationships between Financing and Value of Companies in Tehran Stock Exchange pp. 24-37

Mahdi Hajian, Fatemeh Oghbaee and Fatemeh Sepehri

Theoretical Elements on the Use of Price Indices for Inflation Measurement pp. 38-47

Madalina-Gabriela Anghel, Georgeta Lixandru, Marius Popovici, Alina – Georgiana Solomon and Emilia Stanciu

Exploring the Motivation behind Leakage of Internal Audit Reports (Whistle Blowing) in the Public Sector in Kenya pp. 48-57

Charles Kamau, Samuel Nduati Kariuki and David Nandasaba Musuya

The Impact of Brand Experiences, Brand Equity and Corporate Branding on Brand Loyalty: Evidence from Jordan pp. 58-69

Anber Abraheem Shlash Mohammad

The Impact of Exchange Rate Volatility on Stock Index: Evidence from Pakistan Stock Exchange (PSX) pp. 70-86

Tanveer Bagh, Tahir Azad, Sadaf Razzaq, Idrees Liaqat and Muhammad Asif Khan

The Relationship between Parasocial breakup and Investor Behaviours pp. 87-96

Ibrahim Bozkurt and Mercan Hatipoglu

The Extent of Electronic Accounting Information Systems’ Ability to Provide Quantitative Indicators of Financial Performance in both Public and Private Universities in Jordan pp. 97-107

Abdullah M. Al-Zoubi

Financial Performance Evaluation of Turkish Construction Companies in Istanbul Stock Exchange (BIST) pp. 108-113

Emrah Onder and A. Taylan Altintas

Explaining Aspects of Economic Behavior with the Help of Quantitative Methods pp. 114-119

Gabriel Sorin Gresoi, Dana Mihaela Anastasiu and Ioana Florescu

The Effect of Mandatory Corporate Social Responsibility on Accounting Conservatism in Tehran Stock Exchange Corporations pp. 120-125

Abbas Rezazadeh Karsalari, Mehdi Aghaee and Fatemeh Ghasemi

The Perspectives of Romania Hospitality Employment pp. 126-130

Andreea Marin-Pantelescu

Intellectual Capital Indicators in Universities of Iran. Case Study of Islamic Azad University of Khuzestan pp. 131-138

Ahmad Kaab Omeir, Zahra Moradikia and Zahra Darvishzadeh

The Company’s Business Model and its Valuation: A Theoretical Approach pp. 139-150

Pasquale De Luca, Salvatore Ferri and Michele Galeotti

Structural Analysis of the Final Consumption of Households: Evidence from Romania, Estonia and Latvia pp. 151-156

Mihai Paunica

On Ensuring Rigour in Accounting Research pp. 157-170

Adzor Ibiamke and Clement C. M. Ajekwe

Relationships between Leadership Perceptions and Attitudes towards Innovativeness: A Research in a Technopark in Istanbul pp. 171-181

Evren Ayranci

The Application of Social Network Analysis to Accounting and Auditing pp. 182-197

Slobodan Kacanski and Dean Lusher

Volume 7, issue 2, 2017

Income Smoothing Behavior at the Times of Political Crises pp. 1-13

Ahmad N. Obaidat

Acceptance Model for e-Learning Services: A Case Study at Al-Madinah International University in Malaysia pp. 14-20

Farah Hanna Zawaideh

A Study of the Hybrid Recurrent Neural Network Model for Electricity Loads Forecasting pp. 21-29

Liang-Ying Wei, Chih-Hung Tsai, Yi-Chan Chung, Kuo-Hsiung Liao, Hao-En Chueh and Jyh-Shyan Lin

Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria pp. 30-43

Amahalu Nestor Ndubuisi, Mary-Fidelis Abiahu and Obi Juliet Chinyere

The Impacts of Interest Rate Fluctuations on the Growth of Small and Medium Enterprises (SMEs) In Accra pp. 44-53

Kwame Godsway Kisseih

Impact of Motivation on Job Performance of Nursing Staff in Private Hospitals in Jordan pp. 54-63

Sulieman Ibraheem Shelash Al-Hawary and Nidaa Abed El-Fattah Banat

Using AHP Technique and Fuzzy VIKOR Technique to Select a Dynamic Enterprise Resource Planning System in Rayan Pardazesh Co. Case study pp. 64-75

Mandana Izadi and Mohammad Reza Taghva

National Accounts System: Source of Information in Macroeconomic Forecast pp. 76-82

Constantin Anghelache, Madalina-Gabriela Anghel and Alina-Georgiana Solomon

The Developmental Role of the Pharmaceutical Industries in Jordan during the Period (1994-2014) pp. 83-90

Khaled Abu Aliqah and Talal Bataineh

Using the System of National Accounts in the Forecasting Activity pp. 91-96

Madalina-Gabriela Anghel, Alexandru Manole and Alina-Georgiana Solomon

The Impact of Public Expenditures on the Indicators of Economic Growth in Jordan during the Period 2002-2015 pp. 97-104

Khaled Abu Aliqah

Ranking of Factoring Companies in Accordance with ARAS and COPRAS Methods pp. 105-116

Asir Ozbek and Emel Erol

Determinants of Audit Quality: Evidence from Deposit Money Banks Listed on Nigeria Stock Exchange pp. 117-130

Amahalu Nestor Ndubuisi and Beatrice O. Ezechukwu

Analysis of Determinants of Profitability of Commercial Banks in Botswana pp. 131-144

Christian John Mbekomize and Mogotsinyana Mapharing

Audit Quality Practices and Financial Reporting in Nigeria pp. 145-155

Loveday A. Nwanyanwu

Foreign Trade Evolutions in the European Union pp. 156-163

Catalina Motofei

Factors Affecting the Adoption of e-Procurement Systems among International Non-Governmental Organisations in Kenya pp. 164-176

Victor Imbanga Tsuma and Mark Kanda

Earnings Management Behavior with Respect to Goodwill Impairment Losses under IAS 36: The French Case pp. 177-196

Nour Malijebtou Hassine and Faouzi Jilani

Human Resources Information Systems and their Impact on Competitive Advantage: An Empirical Study on Cement Companies in the Hashemite Kingdom of Jordan pp. 197-207

Ayad Al-Rawashdeh and Ghazi Al-Badainah

Associations between Earnings Management Manipulation Types and Debt Contracts, Political Costs and Characteristics of Board of Directors pp. 208-214

Can Tansel Kaya and Nida Turegun

Accounting Practices and Performance of Oil and Gas Industry (Upstream Sector) in Nigeria: An Empirical Analysis pp. 215-222

Lawyer Chukwuma Obara and Efeeloo Nangih

Entrepreneurial Behaviours: The Influence of Personal and Organizational Characteristics pp. 223-233

Nadia Aslam, Amina Manzoor Ahmed, Qasim Ali Nisar and Muhammad Sarfraz

The Impact of Customer Relationship Management on Customer Loyalty in LG Company (Goldiran) Tehran City pp. 234-239

Abbas Rezazadeh Karsalari, Hassan Saberi and Sharareh Kalimdast

Volume 7, issue 1, 2017

Financial Reporting in Small and Medium Enterprises (SMEs) in Nigeria. Challenges and Options pp. 1-10

Charles Ezeagba

Working Capital Determinants for the UK Pharmaceutical Companies Listed on FTSE 350 Index pp. 11-17

Mubashir Qurashi and Muhammad Zahoor

Roles of Foreign Investment of the Banks in Jordan on Local Assets pp. 18-25

Ghazi Abdulmajeed Alrgaibat

The Compatibility of (GFMIS) with the Internal Control System pp. 26-40

Mohammad Naser Musa Hamdan

Social Enterprise and Economic Growth: A Theoretical Approach and Policy Recommendations pp. 41-49

Moga Tano Jilenga

The Impact of Electronic Banking Services on the Customers Loyalty of Commercial Banks in Jordan pp. 50-63

Sulieman Ibraheem Shelash Al-Hawary and Ahlam Jebreen Ahmad Hussien

Comprehensive View of the Factors Associated with Knowledge Sharing and Organizational Innovation pp. 64-74

Majd Mohammad Omoush

The Role of Financial Analysis Tools in Granting Loans. Field Study on Banks Operating within Aqaba Special Economic Zone) pp. 75-85

Mousa Mohammad Abdullah Saleh, Laith Ahmad Mohammad Alkasasbeh and Ahmad Ahed Bader

Monetary Policy Tools and Inflation in Kenya pp. 86-97

Nathan M. Mutwiri

Specifying the Determinants of Brand Value by Using AHP Method pp. 98-106

Ilkut Elif Kandil Goker and Tayfun Arar

A Theoretical Discussion of Internal Audit Effectiveness in Kuwaiti Industrial SMEs pp. 107-116

Awn Metlib Al-Shbail and Turki A. A. Turki

Fiscal Policy and Economic Growth: An Examination of Selected Countries in Sub-Saharan Africa pp. 117-130

Uche Boniface Ugwuanyi and Okelue David Ugwunta

Improving Organisational Performance with Balanced Scorecard in Humanitarian Logistics: A Proposal for Key Performance Indicators pp. 131-137

Arzu Tuygun Toklu

Hospital Financing in Rural Ghana: Insight from Practitioners pp. 138-143

Charles Adusei

The January Effect: Evidence from Four Arabic Market Indices pp. 144-150

Omar Gharaibeh

Strong and Weak Price Momentum Components: Evidence from 10 Arabic Market Indices pp. 151-161

Omar Gharaibeh

Analysis of the Convergence Criteria in Romania for Adopting the Single Currency and the Convergence Programme 2016-2019 regarding the Monetary Policy and the Exchange Rate pp. 162-169

Cristina Alina Naftanaila, Viorica Braga and Odi Mihaela Zarnescu

Impact of Electronic Service Quality on Customers Satisfaction of Islamic Banks in Jordan pp. 170-188

Sulieman Ibraheem Shelash Al-Hawary and Warda Fares Al-Smeran

Granger Causality Analysis between Inflation, Debt and Exchange Rate: Evidence from Malaysia pp. 189-196

Lim Yien, Hussin Abdullah and Muhammad Azam

Perceptions of Academicians Towards the Reasons of Using Internet Banking: Case of Northern Cyprus pp. 197-202

Okan Veli Safakli

Corporate Social Responsibility (CSR): A Conceptual and Theoretical Shift pp. 203-212

Tareq O. Bani-Khalid and Ahmed H. Ahmed

Some Significant Macroeconomic Evolutions at the End of 2016 pp. 213-224

Constantin Anghelache, Alexandru Manole, Madalina-Gabriela Anghel, Emilia Stanciu and Alexandru Ursache

Monetary Policy Inclusive Growth: Empirical Evidence from Malaysia pp. 225-235

Lim Yien, Hussin Abdullah and Muhammad Azam

Effects of Individual Characteristics and Work Related Factors on the Turnover Intention of Accounting Professionals pp. 236-244

Ibrahim Halil Seyrek and Ayhan Turan

The Impact of Logistics Management Practices on Company’s Performance pp. 245-252

Natasha Ristovska, Sasho Kozuharov and Vladimir Petkovski

An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries pp. 253-267

Alex Reuben Kira

Antifraud Controls in European Projects pp. 268-276

Ioana Jeler (Popa)

Environmental Analysis and its Impact on the Competitive Capabilities of the Commercial Banks Operating in Jordan pp. 277-290

Sulieman Ibraheem Shelash Al-Hawary and Ahmad Mousa Al-Hamwan

Fiscal Sustainability in the Non-Euro States pp. 291-296

Alina - Georgiana Solomon

Financial Position – Overview of Economic Performance in the Energy Mining Industry pp. 297-305

Marian Catalin Corici, Camelia Avram Boitos and Arpad-Zoltan Fulop

Macroeconomic and Institutional Determinants of Capital Market Performance in Bangladesh: A Case of Dhaka Stock Exchange pp. 306-311

Fakir Tajul Islam, Md. Shahnawaz Mostofa and Afrida Akhter Tithi

Factors Affecting to Employee’s Performance. A Study of Islamic Banks pp. 312-321

Muhammad Rafique Shaikh, Muhammad Nawaz Tunio and Imran Ahmed Shah

Factors Affecting the Intention to Use e-Marketing: A case Study among Students in Jordan pp. 322-328

Farah Hanna Zawaideh

Reality of Use of Electronic Management and its Impact on Job Performance in Tafila Technical University pp. 329-341

Mohammad Ali Ibrahim Alkhsabah

The Auditor's Responsibility for Finding Errors and Fraud from Financial Situations: Case Study pp. 342-352

Dan Ioan Topor