Journal of Economics, Finance and Accounting Studies

2019 - 2026

From Al-Kindi Center for Research and Development
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Volume 7, issue 8, 2025

Internal, External, and Forensic Audits as Determinants of Fraud Prevention in Ghana’s Metropolitan, Municipal, and District Assemblies pp. 01-11

Job Boahen, Emmanuel B. Amponsah and Evans Osborn Nene Daker Ocansey

The Internal Audit Roles and Financial Discipline of the Technical Universities in Ghana: The Moderating Role of Effective Leadership pp. 12-23

Dawuda Abudu, Baazor Daah Robert Kpatii, Boadu Ayeboafo and Isaac Luke Agonbire Atugeba

Current Snapshot of Business Climate and Sustainable Economy. Does AI Play a Crucial Role? pp. 24-34

Hapsari Endras Ayu Novita and Wahyu Widarjo

ESG and Commercial Credit Financing: Based on Government Subsidies and Polluted Areas pp. 35-42

Jiawen Wang

How Smart City Initiatives Economically Affect Small and Medium-Sized Enterprises (SMEs): Innovation Capacity and Competitiveness – A Comparative Study of Japan and the UK pp. 43-57

Danial Kiani

Volume 7, issue 7, 2025

Corporate Investment in Indonesia: Literature Review pp. 01-11

Atalia Dzuifatun Nisa' and Rahmawati

The Economics of Fast Food: Impact on Society, Employment, and Consumption Patterns: A Comprehensive Study Integrating Global and Indian Perspectives pp. 12-17

Abhimanyu Batta

Tax digital twin: A reference architecture for continuous enterprise tax compliance pp. 18-32

Manish Kumar and Manykandaprebou Vaitinadin

Volume 7, issue 6, 2025

Detecting Financial Fraud in Real-Time Transactions Using Graph Neural Networks and Anomaly Detection Techniques pp. 01-13

Rafi Muhammad Zakaria, Mohammad Mahmudur Rahman, M Tazwar Hossain Choudhury, Hasibur Rahman, Mainuddin Adel Rafi, Anisuzzaman Minto, Md Sibbir Hossain, Shariar Islam Saimon, S M Shamsil Arefin and Nasrin Chowdhury Pria

Explainable Artificial Intelligence for Credit Risk Assessment: Balancing Transparency and Predictive Performance pp. 14-27

Md Shahnawaj, Debabrata Biswas, Hamim Islam Hellol, Md Al Ridwan, Aktaruzzaman Kafi, M Tazwar Hossain Choudhury, Rafi Muhammad Zakaria, Rafi Muhammad Zakaria and Hasibur Rahman

Deep Learning Architectures for High-Frequency Stock Price Prediction: An Empirical Evaluation pp. 28-39

Rafi Muhammad Zakaria, S M Shamsil Arefin, Sarder Abdulla Al Shiam, Nigar Sultana, Anisuzzaman Minto, Mohammad Mahmudur Rahman, Aktaruzzaman Kafi, Debabrata Biswas, Md Shahnawaj, Hamim Islam Hellol, Md Al Ridwan and Md Sibbir Hossain

The Frozen Frontier: United States Arctic Strategy in a Shifting Economic Landscape pp. 40-52

Sahaj Bhandari

Determinants of small farmers’ integration and agricultural yield in inclusive business models: Insights from the cocoa sector in Côte d'Ivoire pp. 53-61

Sonia L. Dassé

Evaluating Determinants of Public’s Financial Readiness to Pay for Enhanced Bus Public Transport Options in Dar Es Salaam, Tanzania pp. 62-71

Dionis Ndolage

Structural Changes in Indian Economy since the 1950s: A Markov Chain Analysis pp. 72-80

Jai Ram Meena and Swaran Lata Meena

Cash Flow Volatility in Ghanaian Banks (2004– 2024): A CV, Moving Average, and GARCH-Based Analysis pp. 81-91

Dennis O. Danso, Emmanuel Kwame Asirifi and Gayomey John

Cryptocurrency Accounting Frameworks and Tax Compliance Challenges: Toward a Unified Digital Financial Reporting Model pp. 92-110

Mehmet Ali Yuzbasioglu

Volume 7, issue 5, 2025

Social Return on Investment of Establishing a Cancer Drug Fund in Thailand pp. 01-09

Pawarid Piyajitmetta, Pongpak Srisinghasongkram, Rapeesupa Wangcharoenrung and Pawared Piyajitmetta

The Future of Enterprise Finance: Lessons from ECC-to-S/4HANA Migrations Across Industries pp. 10-16

Rahul Bhatia and Gaurav Sharma

AI-Powered Early Warning Systems for Emerging Market Crises: Enhancing U.S. Foreign Investment Risk Strategy pp. 17-29

Aktaruzzaman Kafi, S M Shamsil Arefin, Nigar Sultana, Md Sanjit Hossain, Mainuddin Adel Rafi, Mohammad Mahmudur Rahman and Rafi Muhammad Zakaria

Forecasting Currency Volatility in Global Markets Using Transformer Models: Implications for U.S. Trade and Investment Strategies pp. 30-43

Aktaruzzaman Kafi, Mohammad Mahmudur Rahman, S M Shamsil Arefin, Nigar Sultana, Mainuddin Adel Rafi and Rafi Muhammad Zakaria

Managing Purchasing Power in Today’s Global Economy: Challenges and Strategic Approaches pp. 44-49

Mohammad Farid Masroor and Raqibullah Rasa

Artificial Intelligence in Corporate Financial Strategy: Transforming Long-Term Investment and Capital Budgeting Decisions pp. 50-59

Ashutosh Roy, Jannat Ara, Sridhar Ghodke and Jasmin Akter

AI-Powered Financial Analytics and Visualization Tools: The Evolving Landscape of Strategic Finance pp. 60-82

Sanjida Akrer Sarna, Abdul Azeem Mohammed and Mohammad Rasel Miah

Healthcare System Sustainability for an Aging Population in the United States: Economic Challenges and Policy Pathways pp. 83-91

Mobasher Hasan

Volume 7, issue 4, 2025

Examining the Influence of Economic Resilience on Sovereign Default Risk: An Emerging Market Perspective pp. 01-17

Debashis Saha

Catalysts and Constraints: The Role of Small and Medium Enterprises in Afghanistan’s Economic Transformation pp. 18-31

Patang Safi and Payamuddin Boura

Enhancing Supply Chain Resilience through SAP APO and S/4 HANA Integrated Planning Frameworks pp. 32-41

Tejaskumar Vaidya

A Review of Human-Centric AI in Industry 5.0: Integrating Data Science with Mechanical Automation pp. 42-53

Manambedu Vijayakumar Raja, Himanshu Thaker, Subba rao Katragadda and Supriya Kadam

Market Concentration and Pricing Power: Descriptive Evidence from Chinese Industries, 2017–2021 pp. 54-59

Zehao Lin

The Interplay Between Mobile Money and Employment on Economic Growth in Sub- Saharan Africa- Moderated by Financial Stability pp. 60-74

Justice Iddrisu Lambon and Evans Osborn Nene Daker Ocansey

Impact of Player Acquisitions on European Soccer Stocks: An Event Study pp. 75-81

Yash Tripathi

Poverty Accounting and Measurement: A Systematic Literature Review pp. 82-100

Evans O. N. D. Ocansey, Emmanuel Kwame Asirifi and Emmanuel Peprah

The Relationship between Financial Literacy and Financial Behavior: A Systematic Literature Review pp. 101-116

Evans O. N. D. Ocansey and Victoria Manu

The Efficient Market Hypothesis as an Extension of Neoclassical Theory: A Theoretical and Empirical Critique pp. 117-134

Ricardo Nunes

Awareness of Employees in Financial Departments of Governance Principles in Saudi Government Institutions pp. 134-152

Eman Khaled Saad Alqahtani and Aida Osman Abdalla Bilal

Study of the Impact of Government Expenditures on the Trade Balance of Afghanistan from 2005 to 2020 pp. 153-165

Abdul Fatah Majidi

Return Anomalies Under Constraint: Evidence from an Emerging Market pp. 166-184

Saeid Mashhadi, Soroush Mojtahedi and Mostafa Kanaanitorshizi

Decentralizing Real Estate Markets: Evaluating REITs and Blockchain Tokenization Approaches pp. 185-189

Shabnam Bolandhemat

FinTech for Climate Resilience: Measuring Insurance Gaps, Mortgage Stress, and Household Credit Risk in the United States pp. 190-205

Md Ibrahim, A S M Fahim, Muhaimin Ul Zadid and Anika Anjum Pritty

Volume 7, issue 3, 2025

Predictive Insights: Using Macro and Micro Models for Wage Growth Forecast in Malaysia pp. 01-08

Nabilah Binti Ahmad, Mohamad Fahrurrazi Bin Kamaludin, Mohamad Amrizad Bin Ruslin, Ee Mee Sin, Azirruan Bin Arifin, Gayathri Vadivel and Mohammed Azman Bin Aziz Mohammed

Optimizing E-Commerce Platforms with AI-Enabled Visual Search: Assessing User Behavior, Interaction Metrics, and System Accuracy pp. 09-17

Jannat Ara, Sridhar Ghodke, Jasmin Akter and Ashutosh Roy

Leadership in Action: Transforming Organisational Culture and Boosting Employee Performance in the Oil Industry pp. 18-28

Nicholas Kofi Nti, Charles Dwumfour Osei and Jones Ansah Owusu

The Progress of Social Enterprises Through Commercial Franchising in Saudi Arabia pp. 29-40

Abdulaziz Alotaibi

Digital Transformation of Supply Chain Quality Management: Integrating AI, IoT, Blockchain, and Big Data pp. 41-49

Akash Abaji Kadam, Tejaskumar Vaidya and Subba rao Katragadda

The Role of Tax System and Informal Sector in Enhancing Revenue Mobilization in Sub-Saharan Africa pp. 50-63

Enoch Ackom, Evans O. N. D. Ocansey and Felix Oppong Asamoah

Blockchain-Enabled Lean Automation and Risk Mitigation in Supply Chain 4.0 A Systematic Review and Future Directions pp. 64-81

Akash Abaji Kadam and Harshad Pitkar

Business Process Management in Financial Performance pp. 82-90

Milad Javadi, Zahra Raeisi, Ahmad Latifian, Ali Shojaee and Kamilia Mehrabi Jorshary

Identifying and Prioritizing Sustainable Supply Chain Indicators in the Petrochemical Industry pp. 91-111

Milad Javadi, Zahra Raeisi, Kamilia Mehrabi Jorshary, Maryam Mazrooie and Fahimeh Ebrahimisadrabadi

Investment & Market Growth Analysis: Insights into U.S. Retail Stock Performance, Emerging Players, M&A Trends pp. 112-117

Kazi Obaidur Rahman, Mehedi Hasan, Achhia Khanam, Farhan Nasrullah, Mohammad Musa Mia, Shamina Sharmin Jishan and Rezwanul I Rezvi

Modeling the Consumer Transition from Cash to Digital Payments and Its Implications for Financial System Efficiency, Transparency, and Inclusion pp. 118-134

Md Kamrul Islam, Shah Farhan Rabbani and Yusuf Oli Rahat

Volume 7, issue 2, 2025

Strategic Management Accounting Usage in the Sri Lankan Service Sector pp. 01-17

Mohamed Rifkhan Ahamed Hibathur Rahuman

Remittances and Federal Government Spending: Evidence from Mexico pp. 08-87

Raúl Alberto Ponce Rodríguez and Benito Alán Ponce Rodríguez

Intellectual Capital, Islamic Work Ethics, and Organizational Performance of Baitul Maal Wat-Tamwil in Indonesia pp. 18-31

Annisa Khusnul Khotimah and Falikhatun

Asset Quality and Lending Growth of the Top UAE Banks (2019 – 2023): An Empirical Investigation pp. 32-43

Sayed Abbas Ahmed, Mohamed Basil Kalyani and Safiat Ali Saber Ali

The Next-Gen Finance Business Partner: Thriving in the Age of AI and Business Intelligence pp. 44-53

Nadson Lucio de Sousa Carvalho

Artificial Intelligence and Digital Technologies in Finance: A Comprehensive Review pp. 54-69

Soudeh Pazouki, Mohamad (Behdad) Jamshidi, Mirarmia Jalali and Arya Tafreshi

CEO Tenure, Narcissism, and Greed: Do They Influence Corporate Tax Avoidance? pp. 70-79

Asep Mohamad Taufik Hidayat and Agustin Fadjarenie

Comparative Analysis Of Rental Values Of Residential Properties On Aker Road, Rumuolumeni pp. 88-96

Chukwuma Elumeze and Ekwuru Elenwo

The Impact of Implementing the New Leasing Standards on Enterprises Financing Decisions pp. 97-107

Jinfeng Xue and Badrul Hisham Kamaruddin

The Impact of COVID-19 on Banking and Finance: Challenges, Opportunities, and Future Directions pp. 108-116

Sunil Kumar Puli, Pagadala Usha and Vijaya Bhasker Reddy

AI-Driven forecasting in BRICS infrastructure investment: impacts on resource allocation and project delivery pp. 117-132

Md Sohanur Rahman Sourav, Arafat Hossain, Md Redwanul Islam, Mohtasim Wasif and Sujana Samia

Data-Driven insights on the relationship between BRICS financial policies and global investment trends pp. 133-147

Mohtasim Wasif, Sujana Samia, Md Sohanur Rahman Sourav, Arafat Hossain and Md Redwanul Islam

The Formation of the Public Agenda in the Brazilian Tax Reform: Difficulties, Coalitions, and Impacts pp. 148-162

Ricardo Nunes

The Role of Machine Learning in Forecasting U.S. GDP Growth after the COVID-19 Pandemic pp. 163-175

Md Redwanul Islam, Mohtasim Wasif, Sujana Samia, Md Sohanur Rahman Sourav and Arafat Hossain

Language as a Key Element in Digital Marketing Strategies for Foreign Products in Saudi Arabia pp. 176-183

Abdulaziz Alotaibi

Fraud Detection in Financial Transactions: A Unified Deep Learning Approach pp. 184-194

Md. Tanvir Rahman Mazumder, Md. Shahadat Hossain Shourov, Iftekhar Rasul, Sonia Akter and Md Kauser Miah

Anomaly Detection in Financial Transactions Using Convolutional Neural Networks pp. 195-207

Md. Tanvir Rahman Mazumder, Md. Shahadat Hossain Shourov, Iftekhar Rasul, Sonia Akter and Md Kauser Miah

The Impact of Macroeconomic Factors on the U.S. Market: A Data Science Perspective pp. 208-219

Md. Tanvir Rahman Mazumder, Md. Shahadat Hossain Shourov, Iftekhar Rasul, Sonia Akter and Md Kauser Miah

Volume 7, issue 1, 2025

Deep Learning for Financial Markets: A Case-Based Analysis of BRICS Nations in the Era of Intelligent Forecasting pp. 01-15

Shake Ibna Abir, Shaharina Shoha, Sarder Abdulla Al Shiam, Rafi Muhammad Zakaria, Abid Hasan Shimanto, S M Shamsul Arefeen, Md Shah Ali Dolon, Nigar Sultana, Mahmud Hasan, Mohammad Hasan Sarwer, Tui Rani Saha, Md Sanjit Hossain, Md Anayet Ullah, S M Shamsil Arefin, Nasrin Chowdhury Pria and Md Anayet Ullah

Determinants of Stock Pledge Risk, ESG and Firm-specific Financial Factors. A novel model to measure Risk associated with Stock Pledges pp. 16-25

Yun Li, Muhammad Naeem Shahid, Abid Ali and Muhammad Umer Usman

Comparative Analysis of Currency Exchange and Stock Markets in BRICS Using Machine Learning to Forecast Optimal Trends for Data-Driven Decision Making pp. 26-48

Shake Ibna Abir, Shaharina Shoha, Sarder Abdulla Al Shiam, Rafi Muhammad Zakaria, Abid Hasan Shimanto, S M Shamsul Arefeen, Md Shah Ali Dolon, Nigar Sultana, Mahmud Hasan, Mohammad Hasan Sarwer, Tui Rani Saha, Shariar Islam Saimon, Intiser Islam, Md Sanjit Hossain, Md Anayet Ullah, S M Shamsil Arefin and Nasrin Chowdhury Pria

The Effects of Unemployment on Economic Growth in Saudia Arabia in the period 1995-2023 pp. 49-60

Ahlam Abdelhadi Hassan Elamin

Early Detection Of Financial Crisis: Analysis Of Insurance Companies On The Indonesian Stock Exchange pp. 61-69

Marista Winanti Sutadipraja, Zuchruva Aulia Rachmadianti and M. Naufal Shidqii Dhiyaulhaq

Modeling Corruption in Democratic States: Using Coordination Games to Explain Observed Trends in Corruption and Democratization pp. 70-79

Hillary Caruthers

Automated Financial Reporting and Enhancement of Efficiency of Accounts pp. 80-92

Md Rakibuzzaman, Tanvir Rahman Akash, Jafrin Reza and Md Ashraful Alam

Agricultural Risk Management and its Impact on Agricultural Companies’ Revenues: Field Study on the Agricultural Sector - Blue Nile region pp. 93-105

Mariam Adam Omer Billy and Nissreen Omer Rezgallah Gamer

Dream Big, Budget Smarter: Navigating Finances in Your Dream Career pp. 106-123

Kushal Karwa