Accounting and Finance Research

2012 - 2025

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Volume 14, issue 1, 2025

Homestay Business Sustainability in Selangor and Perlis: Ministry of Tourism, Arts and Culture (MOTAC) Perspectives pp. 1

Norziaton Ismail Khan, Amrizah Kamaluddin, Shukriah Saad, Aida Hazlin Ismail, Radziah Mahmud and Nadiah Ibrahim

Evaluating the Impact of Remittances on Household Financial Behavior pp. 15

Jubel Jasmin Coronel and Hooman Estelami

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 14, No. 1, 2025 pp. 25

Sarah Chen

Volume 13, issue 4, 2024

Information Acquisition Costs and Analysts’ Cash Flow Forecasts: The Role of Management Cash Flow Forecasts pp. 1

Ting He, Michael Imhof and Kenneth Zheng

Business Zakat Compliance Behaviour in Malaysia: Insights from SME Owners pp. 12

Nurul Asmira Md Saad, Mohd Taufik Mohd Suffian, Masetah Ahmad Tarmizi, Liyana Ab Rahman, Siti Marlia Shamsudin and Dityawarman El Aiyubbi

Boosting Efficiency: How Bancassurance Transforms Insurance Cost Dynamics pp. 26

Hyojin Kim, Youngsik Kwak, Sukho Lee and Akash Dania

Mapping the Landscape of Corporate Governance Research in Cameroon: A Scoping Review pp. 41

Michael Fossung

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 13, No. 4, 2024 pp. 61

Sarah Chen

Volume 13, issue 3, 2024

Enhancing Anti-Money Laundering Strategies: A Conceptual Paper pp. 1

Yusri Hazrol Yusoff, Syahirah Jumbli, Nur Nashuha Norazman, Nor Shahida Binti Abdul Razak and Muhamad Ridzuan Hashim

Effects of Negative Interest Rates on Stability and Profitability of Commercial Banks pp. 9

Tobias Bucher

The Impact of Intellectual Capital on Enterprise Performance in Saudi Arabia: Literature Review of Empirical Research pp. 18

Afnan Alturiqi

The Role of Accounting Disclosure of Environmental Influences in Rationalizing Strategic Decisions pp. 26

Hamza Bushra Juma Abker

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 13, No. 3, 2024 pp. 38

Sarah Chen

Volume 13, issue 2, 2024

Key Factors Influencing Effectiveness of Anti-Money Laundering Practices in Malaysian Commercial Banks: A Concept Paper pp. 1

Yusri Hazrol Yusoff, Nurul Hidayah Mohd Azli, Nur Ghastina Elyia Abdullah and Sharifah Nazatul Faiza Syed Mustapha Naz

Enhancing Organizational Efficiency and Accountability: A Comprehensive Analysis of Performance Management in the Malaysian Public Sector pp. 11

Ruhana Binti Mohamad Zam, Syahrul Ahmar Ahmad, Aida Maria Ismail and Aida Hazlin Ismail

Cyber-Laundering and Its Impacts on Auditors: A Conceptual Paper pp. 24

Nur Afiqah Md Amin, Nurul Iffah Ghazali, Nurul Najihah Hassan, Nur Aisyah Ramlan, Nur Maisara Sofea Abdul Rahman and Sarah Lailatulhuda Sharifudin

The Number of Stocks Before (n) and After Portfolio Optimization (k): The Heuristic k ≈ sqrt(n) pp. 32

Manuel Tarrazo

Applicability of the Islamic Corporate Governance for Shariah Companies in Malaysia pp. 55

Rizwana Md Yusof, Zuraeda Ibrahim and Ahmad Zainal Abidin

Factors Influencing the Integration of Cloud Computing in Modern Accounting Practices in the Malaysian Accounting Sector: A Conceptual Study pp. 63

Mohd Fairuz Adnan, Sarah Amalin Zawari and Saleh Hashim

Determining Manufacturing Costs Using T-Accounts and Simple Mathematics pp. 72

Donald T. Joyner and Carl B. McGowan

Factors Influencing the Adoption of Artificial Intelligence (AI) Based Accounting System in Malaysian Organization: A Conceptual Paper pp. 80

Mohd Fairuz Adnan, Azzihan Nurfarahin Bahrudin and Saleh Hashim

Optimizing the Implementation of Carbon Tax in Reducing the Impact of Environmental Pollution pp. 89

Yusri Hazrol Yusoff, Intan Nadilah, Muhammad Khoirul Anwar, Raihan Adnan Yustiansyah, Raihan Herwin Utama and Muhammad Dahlan

Governance of Non-Profit Organizations in Developing Countries: Malaysia and Indonesia pp. 98

Nur Hayati Ab Samad, Nurul Iffah Ghazali, Rohmawati Kusumaningtias and Rediyanto Putra

Machine Learning in Credit Risk Forecasting —— A Survey on Credit Risk Exposure pp. 107

Shaoshu Li

Conceptualizing the MNEs Transfer Pricing Behavior: Indonesian Tax Authority Perspective pp. 119

Hani Werdi Apriyanti, Suzana Sulaiman and Adibah Jamaluddin

How Do Profitability and Institutional Ownership Drive Value through Dividend Policy? Evidence from Nigeria pp. 129

Ovbe Simon Akpadaka, Musa Adeiza Farouk and Dagwom Yohanna Dang

Working Capital Management and Financial Performance: Evidence from Nigeria’s Public Listed Manufacturing Companies pp. 142

Ibrahim Shuayb Kademi, Norhayati Alias, Noor Hasniza Haron and Raziah Bi Mohamed Sadique

The Influence of Board Attributes towards Tax Avoidance: Evidence from Malaysian Public Listed Companies pp. 154

Siti Nursyafiqa Syaqireen Azmi, Nadiah Abd Hamid, Ida Suriya Ismail and Mohd Rizal Palil

The Nexus of Cybercrime and Money Laundering: A Conceptual Paper pp. 167

Mohd Afiq bin Azero, Sarah Nur Aisyah Kay Abdullah, Zailawati Zakaria, Hasfaliza Haris and Yusri Hazrol Yusoff

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 13, No. 2, 2024 pp. 181

Sarah Chen

Volume 13, issue 1, 2024

Optimal Retirement Age and Lower Bound on Interest Rate pp. 1

Nalinaksha Bhattacharyya

Determinants of Financial Behaviour: Does Digital Financial Literacy (DFL) Foster or Deter Sound Financial Behaviour? pp. 6

Norli Ali, Nurhazrina Mat Rahim, Mohd Fairuz Adnan, Heri Yanto and Kiswanto Kiswanto

Cash Holdings Determinants: The Case of Malaysian Local Authorities pp. 18

Norilmiah Azis, Nor Khadijah Mohd Azhari, Radziah Mahmud, Rosmini Mohd Aripin and Y. Nurli Abu Bakar

Examining the Influence of Corporate Governance on Working Capital Management: Insights from Malaysian Public Listed Companies in Selangor pp. 30

Nurhazrina Mat Rahim, Mohd Fairuz Adnan and Yusri Hazrol Yusoff

Fintech in Malaysia: Navigating Challenges and Shaping a Digital Future pp. 42

Nurhaiyyu Abdull Hamid, Khadijah Suria, Nur Syuhada Jasni and Khairul Anuar Mohd Salleh

Firm Performance Under ASC 842 pp. 56

Nicole Choi, Casey Frome and Mitchell Oler

Reconceptualizing Tax Compliance Behavior: A Theoretical Matrix Approach pp. 67

Deena Azriana Wan Mohd Azmi and Seri Ayu Masuri Md Daud

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 13, No. 1, 2024 pp. 92

Sarah Chen

Volume 12, issue 4, 2023

Relationship between Technology and Economic Growth pp. 1

Ateyah Mohammad Alawneh and Suleiman Daood Alosheibat

Factors Affecting Corporate Environmental, Social and Governance (ESG) Reporting: A Literature Review pp. 13

Suhaily Hasnan, Mohamad Zakwan Zabidi Adil Zaibidai Ad, Muhammad Haziq Danial Mohd Farmy, Muhammad Irfan Anuar, Muhammad Zulhelmy Mohd Nazri and Amir Rayyan Muhammad Shaifuddin

An Exploratory Study on the Accounting Practices among Pasar Tani Micro-Entrepreneurs in Malaysia pp. 23

Halim Shuhaimi Yeop Johari, Cedrena Nadine Jius Awang and Seri Ayu Masuri Md Daud

Factors Affecting Non-Performing Loans of Commercial Banks in Malaysia pp. 32

Intan Suhaila Maulad Haji Md Isa, Raziah Bi Mohamed Sadique, Norhayati Alias and Noor Hasniza Haron

The Determinants of Audit Expectation Gap in Malaysia pp. 43

Siti Nur Shahirah Sahidan, Raziah Bi Mohamed Sadique, Norhayati Alias and Noor Hasniza Haron

Determinants of Big Data Analytics (BDA) Adoption among Small and Medium Enterprises (SMEs) pp. 54

Suhaily Hasnan, Aiyani Abdul Hakim, Anis Fatini Ab Rahaman, Fatin Nur Farzana Zulkifli, Nureen Haziera Mohd Hazimi and Anas Rayyan Muhammad Shaifuddin

Money Laundering Prevention through Regulatory Technology and Internal Audit Function in Indonesia Banking Sector pp. 62

Yusri Hazrol Yusoff, Yossi Rosalina Oktaviani, Siti Handayani, Muhammad Safwan Ismail, Muhamad Ridzuan Hashim and Roszana Tapsir

Role of Due Diligence in Combating Money Laundering in Lens of ESG: A Concept pp. 72

Yusri Hazrol Yusoff, Tengku Puteri Nurqistina Tengku Md Hadzlan, Siti Salihah Ahmad Nazli, Suhartila Soid, Roslina Abdul Rahim and Norfatiha Mohd Mohd Nor

Diving Deeper: Unlocking Benefits by Leveraging the Hidden Value of Internal Auditors in Water Audit Practice pp. 80

Dalili Adlina Aisham, Nurfarah Hanis Ali, Raja Nurul Fatihah Raja Razlan, Suraya Qistina Ain, Muthyaah Mohd Jamil and Noor Afzalina Mohamad

Inventory Management Practices among Small and Micro Businesses during COVID-19 Pandemic pp. 86

Tuan Zainun Tuan Mat, Marshita Hashim, Shukriah Saad and Mohd Badrulhisham Ismail

Collusive Public Corruption, Corporate Cash Holdings, and Capital Expenditures: Evidence from the United States pp. 100

Moon Kyung Cho

Strengthening Sustainable Development Goals – SDG 9 Concerning Flooding in Malaysia pp. 117

Mansor Ibrahim and Sharika Tasnim

Insights into Financial Management Practices of Tahfiz Institutions (TI): A Selangor Perspective pp. 132

Rohayu Yusop, Radziah Mahmud, Nurshamimi Sabli, Nurul Fatma Aziz Awang and Noorlaila Ghazali

A Brief Review Note on Enhancing Entrepreneurial Excellence: Success Factors in Higher Education Entrepreneurship Education pp. 144

Halim Shuhaimi Yeop Johari, Maslinawati Mohamad, Nurhidayah Yahya and Hairul Suhaimi Nahar

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 4, 2023 pp. 150

Sarah Chen

Volume 12, issue 3, 2023

The Nexus between Internal CSR and Auditors’ Attitudes Towards Unprofessional Behaviour: The Moderating Effect of National Culture pp. 1

Ibrahim Emair Albawwat

Conceptualization of The Alternative Zakat and Ushr Based Poverty Allviation and Sustainable Development Model: An Empirical Case Study in Bangladesh pp. 16

Md. Ferdausur Rahman, Tunku Salha binti Tunku Ahmad, Md Arifur Rahman, Muhammad Nazmul Hoque and Abul Bashar Bhuiyan

The Effect of Forensic Audit Services on Tax Fraud in South-South, Nigeria pp. 30

Peter Okoeguale Ibadin and Kemebradikemor Embele

Malaysian Local Authorities: Are They Transparent? pp. 46

Radziah Mahmud, Nor Khadijah Mohd Azhari, Rosmini Mohd Aripin, Humayun Kabir and Abongile Zweni

Factors Affecting the Likelihood of Fraudulent in Procurement Process: the Case of Royal Malaysian Air Force pp. 57

Mohd Azhar Ramli and Nazirah Aziz

Data Measures Selection and Factor Profiling: An Illustration of Data-Mining Screens pp. 69

Mohamed Gaber and Edward J. Lusk

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 3, 2023 pp. 89

Sarah Chen

Volume 12, issue 2, 2023

The Whence and Whither of Interpretive Management Accounting Research: A Structured Literature Review pp. 1

Adibah Jamaluddin, Rabiaini Ab Rahman and Nor Hafizah Abdul Rahman

Factors Influencing the Low Demand for Salam Financing Contracts in Indonesia – Concept Paper pp. 17

Mohamad Shahril Isahak, Nor Firza Alia Nor Azman, Anis Farhana Zaini, Nur Sabrina Shaari, Emylia Elvis and Mohammad Ishaque Husain

Sustainability of Non-Profit Organizations: A Systematic Review pp. 25

Nur Hayati Ab Samad, Noor Hazlina Ahmad and Khadijah Suria

An Internal Auditor’s Commitment to Independence: The Effect of Professional Scepticism, Self-Efficacy and Job Satisfaction pp. 39

Nur Amira Zainal Abidin, Zaini Ahmad, Nurhaiyyu Abdull Hamid and Nur Afiqah Md Amin

User Awareness on the Implementation of Digital Service Tax in Malaysia pp. 52

Ida Suriya binti Ismail, Nuridayu binti Yunus, Farazila Rita binti Abd Jamil, Mohamad Aidil bin Mohamad Jalani and Mohd Zakwan bin Abdul Latiff

Cognitive Motivational Perspectives of Performance Measurement System and Organisational Commitment: Role Ambiguity as a Mediator pp. 64

Zarinah Abdul Rasit, Che Ruhana Isa Mohamed Isa, Nadiah Abdul Hamid and Siti Nurhazwani Kamarudin

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 2, 2023 pp. 85

Sarah Chen

Volume 12, issue 1, 2023

The Impact of Corporate Governance Factors and the COVID-19 Pandemic on the Publishing Date of Annual Reports of UK Listed Companies pp. 1

Rateb M. Alqatamin and Mohammad K. Shbeilat

Endowment Structure, Industrial Structure, and the Fluctuation of Urban-rural Income Gap——An Analysis of New Structural Economics pp. 13

Chenyang Li, Yifei Li and Jingyan Wu

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 1, 2023 pp. 30

Sarah Chen