Journal of Economics, Finance and Accounting Studies

2019 - 2026

From Al-Kindi Center for Research and Development
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Volume 8, issue 10, 2026

Communicating Price Increases: A Systematic Review of Price Fairness and Consumer Responses pp. 01-20

Aaron Joyal

Compliance without Commitment? Mandatory ESG Reporting on the Mongolian Stock Exchange pp. 21-34

Javzmaa Lkhagvasuren and Tumendelger Lkhagvasuren

Forward-Looking Financial Reporting Risk Screening in Saudi Listed Firms: Evidence from the Beneish M-Score and Explainable Machine Learning pp. 35-49

Ibrahim Sweiti

Financial Flexibility and Profitability of Non-Financial Firms Listed at the Nairobi Securities Exchange, Kenya pp. 50-58

Naomi Mbithe Mwewa, James Ndirangu Ndegwa and James Murunga

Global Financial Integration and Economic Resilience: The Role of Cross-Border Capital Flows in Emerging Markets pp. 59-75

Yinuo Cheng

Volume 8, issue 9, 2026

Navigating the Global-Local Divide in Internal Audit Architecture: G20 and GCC Contextual Dynamics in Structure, Standards, and Roles pp. 16-24

Mustafa M. Bodrick, Mohammed I. Alassaf, Mohammed I. Alsuhaim, Aws A. Obaid, Saleh A. Aljurbua, Saad S. Alhazaa, Mohammed Y. Alrasi, Abdullah A. Alhawas and Faisal A. Qasem

Risk-Calibrated Generative AI Governance for Responsible AI Adoption in U.S. Organizations: Evidence from Marketing and Corporate Disclosures pp. 25-30

Umme Aimen Khan

Reorganizing Economic Global Value Chains in an Era of Polycrisis: Global Drivers, Strategic Responses, and Opportunities for South-East European Countries pp. 31-41

Edvin Stefani

Assessing the Practices and the Challenges of Tax Audit in the Somali Regional State Revenue Authority pp. 42-50

Abdirahman Abdullahi Moalim

Corporate Governance and Financial Risk Management in Financial Institutions: A Systematic Literature Review and Future Research Agenda

Evans O. N. D. Ocansey and Michael Ofosu Antwi

Volume 8, issue 8, 2026

The Evolving Role of Treasury Systems: How Banks Can Outpace Fintechs pp. 01-13

Muhammad Qasim

Coretax in Practice: How Tax Consultants Perceive Digital Tax Reporting Effectiveness pp. 14-22

M. Naufal Shidqii Dhiya Ulhaq and Nataherwin

Retirement Trends Among PERKESO Contributors: Economic and Social Implications for Malaysia and Policy Insights from Long-term Ageing Governance Experience pp. 23-36

Nabilah Binti Ahmad, Nur Fathiha Binti Ayob Khan, Gayathri Vadivel, Nur Dalilah Binti Md Taib, Mee Sin Ee, Dato Asri Bin Ab Rahman, Dato’ Sri Dr. Mohammed Azman Bin Aziz Mohammed, Tristan Vlerick and Michiel Segaert

Financial Statement Analysis and its Impact on Investment Decisions in Ghana pp. 37-45

Issah Iddrisu, Mahamudu Issahaku, Sumani Salmanu and Suale Hamdia Norgah

Governance Mechanisms on Earnings Management: Does Audit Quality Moderate? Evidence from Indonesia pp. 46-55

Ni Wayan Ariestiani, I Ketut Sujana and Henny Triyana Hasibuan

Future of Banking Risk: How Intelligent Stress Testing Is Transforming Financial Resilience pp. 56-61

Nishitha Kambalapally

The Impact of Financial Literacy on Investment Decisions: The Mediating Roles of Investment Strategy and Risk Management pp. 62-72

Amirul Islam, Nibir Saha Rudra and Sanjida Jinnat

Slow to Adjust: International Diversification and the Speed of Adjustment to Cash and Leverage Targets pp. 73-81

Faezeh Alirezvani

Dissecting Corporate Defense: A Critique of the Three Lines of Defense (3LOD) and the expanded Five Lines of Defense (5LOD) / Five Lines of Assurance (5LOA) Models pp. 82-87

Mustafa M. Bodrick, Mohammed I. Alassaf, Mohammed I. Alsuhaim, Saleh A. Aljurbua, Saad S. Alhazaa, Mohammed Y. Alrasi, Abdullah A. Alhawas, Aws A. Obaid and Faisal A. Qasem

Digitalisation and Its Impact on Corporate ESG Performance in Middle East Countries pp. 88-103

Abdulrhman Atllah Alharbi

Private Equity Specialization’s Effects on Pricing and Structure in Technology Unicorn Acquisitions from 2010–2024 pp. 104-118

Arnav Maheshwari and Benjamin Tang

Private Clinic Integration through Hybrid Models within Government Hospitals: A Systematic Review of Funding Efficiency and Quality-of-Care Outcomes with Policy Implications for Oman pp. 119-173

Nasser AL Hashmi

Accreditation, Assurance of Learning, and Accounting Education Outcomes: Evidence from the Accounting Program at Qassim University’s College of Business and Economics pp. 174-186

Ibrahim Sweiti

Predicting Profitability Deterioration in U.S. Commercial Banks Using Explainable Machine Learning pp. 187-200

Aftab Hossain Sazu

Volume 8, issue 7, 2026

Education Outcomes and Structural Constraints in Côte d’Ivoire: A Political Economy Analysis of Human Capital Formation pp. 01-28

Meite Alimata

The Impact of New Quality Productive Forces on Corporate Environmental Performance: A Dual Perspective Based on Green Innovation and Environmental Information Disclosure pp. 29-46

Yifan Zhang

Data-Driven Risk Detection in Digital Financial Systems: Implications for Financial Crime Prevention and Infrastructure Resilience pp. 47-62

Md Mizanur Rahman

Market Turbulence and Financial Contagion in Emerging Economies: A Meta-Analysis pp. 63-78

Ankhbileg Khurelbaatar, Ankhbayar Chuluunbaatar and Batnasan Namsrai

Institutional Learning and the Limits of Fiscal Rules: A Public Choice Perspective pp. 79-90

Ricardo da Costa Nunes and Selene Peres Peres Nunes

Strengthening U.S. Global Leadership in Electric Vehicle Supply Chains Through AI-Driven Fintech Innovation: A Comprehensive Interdisciplinary Analysis pp. 91-102

Adil Shah, Sabbir Ahammed Khan and Md Nurul Huda Razib

Volume 8, issue 6, 2026

Electric Vehicles and Healthcare Efficiency: A Critical Perspective on Cost, Access, and Environmental Impact pp. 01-05

Sabbir Ahammed Khan, Abdullah Al Mahmoood and Shanzida Kabir

Adoption of Seventeen SMA Tools in the Saudi Sectors: A Contemporary Analysis pp. 06-17

Fahad Sulaiman Mohammad AlNafea

Economic Resilience of Immunization Systems: Development and Validation of the ERIIS Index pp. 18-31

Mobasher Hasan

Internal Audit Practices, Management Controls and Fraud Prevention among Public Technical and Vocational Education and Training Institutions in Nairobi Metropolitan Area, Kenya pp. 32-38

Paul Njuguna and Patrick Kenyanya

Electrifying Healthcare Logistics: The Role of Electric Vehicle Transportation in Optimizing Pharmaceutical Value Chains, Digital Marketing, and Financial Performance pp. 39-44

Abdullah Al Mahmoood, Sabbir Ahammed Khan and Shanzida Kabir

Volume 8, issue 5, 2026

Investigating Effective Factors in Application of the Artificial Intelligence in Iran's Food Industry and its Effects on Employment pp. 01-08

Nabiullah Rafat and Rohullah Sajed

Examining the Origin of Innovation in Decision-Making and Proposing the LOTAR Model pp. 09-24

Mohammad Farid Masroor, Rohullah Sajed, Wahidulllah Mowahid and Raqibullah Rasa

Driving the Future of Healthcare: Electric Vehicles, Data-Driven Marketing, and Financial Innovation in Pharmaceutical Value Chains pp. 25-28

Tasfia Tarannum, Shanzida Kabir, Md. Nurul Huda Razib and Sabbir Ahammed Khan

Client Happiness as a Predictive Economic Variable in Revenue Systems pp. 29-49

Valentin Kulikov

A Flexible Elasticity Framework for Measuring Firm Internationalization: Theoretical Model and Simulation-Based Evidence pp. 50-65

Gianmario Strappati

Volume 8, issue 4, 2026

Socio-Economic Impacts and Fiscal Vulnerabilities Following the February 6, 2023 Kahramanmaraş Earthquakes in Türkiye pp. 01-12

Barış Mert Büyüksaraç

AI-Driven Predictive Modeling for Detecting Suspicious Trading Patterns, Anomalous Order Activity, and Market Manipulation in U.S. Equity Markets pp. 13-27

Shah Farhan Rabbani, Yusuf Oli Rahat and Md Kamrul Islam

Clustering Capital Management Approaches: Evidence from Banking Firms during Economic Disruptions pp. 28-47

Enrico Aurelio L. Torres, Emmanuel P. Paulino, Ronald P. Romero, Paulo Noel A. Mazo, Karina Clara C. Romero and Reynaldo J. Villegas

Intelligent Pay-by-Bank Architecture: Fraud-Aware Analytics and Risk Modeling for U.S. Account-to-Account Payment Systems pp. 48-64

Md Nurul Huda Razib, Mohammad Mamun Ur Rashid and Muhammad Helal Uddin

The Use of Technology and Data Analytics in Modern Auditing: A Systematic Review pp. 65-78

Rasha Fallatah

Volume 8, issue 3, 2026

Trends and Gaps in the Literature about Green Washing in Asia pp. 01-11

Andi Silvan, Rudi Zulfikar, Lia Uzliawati and Yeni Januarsih

Impact of ERP-Enabled Digital Transformation on Cost Accounting Practices in Saudi Firms pp. 12-24

Trabelsi Slaheddine

A Deterministic Trajectory-Level Evaluation Framework for Learning-Based Agentic Systems pp. 25-29

Prasad Maderamitla and Subba Rao Katragadda

A study of Implicit disagreement in MPC meetings for selected Eastern European Economies using the Taylor Rule pp. 30-37

Spandan Banerjee and Rajendra N. Paramanik

Design and Implementation of an AI-Augmented Autonomous Financial Operations Framework for Cloud-Native ERP Systems Using SAP BTP and RAP pp. 38-52

Raghavendra Depa

Volume 8, issue 2, 2026

The Impact of Shanghai Cooperation Organization Membership on Pakistan’s Manufacturing Exports: A Difference-in-Differences Gravity Analysis pp. 01-13

Reza Md Masum, Ashutosh Khatri Chhetri, Dan Qu and Muhammad Waseem Shahzad

Mega-Sporting Events and Soft Power: Perceived Changes in Qatar’s Nation Brand Following the 2022 FIFA World Cup pp. 14-25

Mohammed A. S. Ibrahim and Vardan Aleksanyan

Trade Realignments, Exchange Rate Volatility, and Financial Stability in Sub-Saharan Africa pp. 26-40

Nicholas Bamegne Nambie and Philomena Dadzie

Accountability of Mosque Financial Management: A Case Study of Pangeran Diponegoro Mosque, Yogyakarta, Indonesia pp. 41-58

Siti Rochmah Ika and Falikhatun

Volume 8, issue 1, 2026

Does Corporate Governance Improve Bank Performance? A study of Rural Banks in West Java, Indonesia pp. 01-12

Nur Utami and Eko Arief Sudaryono

Tourism as a Catalyst for Economic Diversification in Saudi Arabia: Vision 2030 and Beyond pp. 13-25

Danial Kiani

Reconstruction as a Lever for Sustainable Development in Gaza: Between Reality and Prospects for Recovery After the 7 October 2023 War pp. 26-48

Walaa Saeed Ismail Alhemdiat

Bridging Prediction and Profit: Deep Learning models with Trading Evaluation for FTSE 100 pp. 49-60

S. Ehsan Hosseiny N. and Daqing Chen