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Accounting and Finance Research

2012 - 2023

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Volume 12, issue 3, 2023

The Nexus between Internal CSR and Auditors’ Attitudes Towards Unprofessional Behaviour: The Moderating Effect of National Culture pp. 1 Downloads
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 Downloads
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 Downloads
Peter Okoeguale Ibadin and Kemebradikemor Embele
Malaysian Local Authorities: Are They Transparent? pp. 46 Downloads
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 Downloads
Mohd Azhar Ramli and Nazirah Aziz
Data Measures Selection and Factor Profiling: An Illustration of Data-Mining Screens pp. 69 Downloads
Mohamed Gaber and Edward J. Lusk
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 3, 2023 pp. 89 Downloads
Sarah Chen

Volume 12, issue 2, 2023

The Whence and Whither of Interpretive Management Accounting Research: A Structured Literature Review pp. 1 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Chenyang Li, Yifei Li and Jingyan Wu
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 1, 2023 pp. 30 Downloads
Sarah Chen

Volume 11, issue 4, 2022

Does Misery Impact Corporate Risk-Return Relationships? pp. 1 Downloads
Tiffany Jo Westfall and Aaron D. Crabtree
Degree of Internationalization, Financial Structure and Cost of Capital: Evidence from Emerging Taiwan pp. 23 Downloads
Ta-Cheng Chang, John Darcy, Yu-Ting Hou and Yun-Chia Yan
ESG and Firm Value pp. 37 Downloads
Andrea Quintiliani
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 4, 2022 pp. 48 Downloads
Sarah Chen

Volume 11, issue 3, 2022

Corporate Bondholder Reactions to Bank Loan Covenant Violations and the Evolution of Bank Loan Covenants pp. 1 Downloads
Yuqian Wang, Che-Wei Chiu and Shu-Ling Wu
Roy’s (1952) Revisited in Today’s Investing Contexts pp. 14 Downloads
Manuel Tarrazo
Error Propensities Amongst Finance and Accounting Professionals: Can We Quantitatively Measure Illusion of Control or Chaos? pp. 34 Downloads
Keith I. Taylor and Halil Kiymaz
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 3, 2022 pp. 49 Downloads
Sarah Chen

Volume 11, issue 2, 2022

An Empirical Risk and Return Analysis of Select Stocks in NASDAQ 100 pp. 1 Downloads
Arindam Banerjee
Firm Attributes and Corporate Tax Aggressiveness: A Comparative Study of Nigeria and South Africa Banks pp. 18 Downloads
John Obiora Anyaduba and Ivie Ologhosa Ogbeide
The Impact Of Asset Management Efficiency Ratios on Earnings per Share Case Study of Industrial Companies Listed on the Amman Stock Exchange from 2005 to 2019) pp. 35 Downloads
Ateyah Mohammad Alawneh
Understanding the Corporate Governance Score: Are Some Components of Corporate Governance Overrated? Evidence from a Developing Country pp. 48 Downloads
Phillip C. James
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 2, 2022 pp. 58 Downloads
Sarah Chen

Volume 11, issue 1, 2022

A Meta Analysis of Materiality Studies pp. 1 Downloads
David E. Vance
The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon pp. 13 Downloads
Michael Fossung, Samuel Tanjeh Mukah, Kueda Wamba Berthelo and Motika Eubert Nsai
Style Drift and Alphas: A Case Study in International Retail Funds pp. 24 Downloads
Cathy S Goldberg, Carol M Graham and Francisco A Delgado
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 1, 2022 pp. 33 Downloads
Sarah Chen

Volume 10, issue 4, 2021

Longing for Haute Finance in the 21st Century? A Neo-Polanyian Approach to the Theory of Money in the Digital Age pp. 1 Downloads
Chikako Nakayama
Spillovers and Dynamic Correlations between REITs, Exchange Rates, and Equities in Japan pp. 13 Downloads
Chikashi Tsuji
A Managed Policy on Capital Inflows pp. 23 Downloads
Khaled Amira, Mark L. Muzere and Mark Wilson
Asset Allocation via Machine Learning pp. 34 Downloads
Zhenning Hong, Ruyan Tian, Qing Yang, Weiliang Yao, Tingting Ye and Liangliang Zhang
Financial Development in Developing Countries and Its Impact on Economic Growth between 2008 and 2017 pp. 50 Downloads
Khuloud Mohammed Alawadhi, Nour Mansour Alshamali and Mansour Mohamed Alshamali
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 4, 2021 pp. 68 Downloads
Sarah Chen

Volume 10, issue 3, 2021

Ethics, Adverse Selection, Target Method of Sale Strategies, and Akerlof’s “Lemons†Problem pp. 1 Downloads
Carol L. Cain, Gary M. Fleischman, Antonio J. Macias and Juan Manuel Sanchez
Audit Committee Accounting Expertise and Audit Quality – the Case of Going-Concern Opinions pp. 27 Downloads
Gnanakumar Visvanathan
Accounting Harmonisation through IAS/IFRS and Internationalisation: Evidence from FDIs and Cross-Border M&A pp. 44 Downloads
Damiano Montani, Daniele Gervasio, Andrea Pulcini and Camilla Marchesi
The Quantitative Easing Bursts Bitcoin Price pp. 65 Downloads
Marco Patacca and Sergio Focardi
Financial Situation Unique Indicator for Electric Sector Firms pp. 72 Downloads
Aracéli Cristina de S. Ferreira, Vinicius Mothe Maia, Dilo S. de Carvalho Vianna and Juliana Molina Queiroz
Stewardship Accounting Practice by Government Ministries in Cameroon pp. 83 Downloads
Samuel Tanjeh Mukah
Liquidity of Tunisian Stock Market: A Panel Var Estimation pp. 93 Downloads
Wafa Chabeb and Adel Boubaker
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 3, 2021 pp. 104 Downloads
Sarah Chen

Volume 10, issue 2, 2021

Underpricing Process of IPOs in Tunis Stock Exchange: An Agent-Based Modelling Approach pp. 1 Downloads
Sahbi Missaoui and Nizar Raissi
Multifractal Analysis of the Foreign Exchange Markets Application to MENA Countries pp. 17 Downloads
Nabiha Haouas
Human Capital Accounting Implications on Firm Market Value: A Survey of Kenyan Private Universities pp. 51 Downloads
San Lio
Does Audit Committee Characteristics Promote Risk Management Practices in Nigerian Listed Firms? pp. 70 Downloads
Stephen A. Ojeka, Alex Adeboye and Olajide Dahunsi
Exploring the Audit Supervision of China’s Medical Insurance Fund Based on the 2019 Medical Insurance Fund Audit Data pp. 78 Downloads
Xinyi Zhou and Wunhong Su
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 2, 2021 pp. 87 Downloads
Sarah Chen

Volume 10, issue 1, 2021

Diffusion of Innovation: Adoption of Learning Management System Technology in Emerging Market Economies pp. 1 Downloads
Rashid Khan, Akash Dania, Dialdin Osman and Dexter Gettins
Unobservable Monetary Policy Surprises and Exchange Rates pp. 11 Downloads
Vahid Gholampour
Working Capital Management (WCM) and Firm Performance in Emerging Markets: A Case of Bangladesh pp. 36 Downloads
Rafiqul Bhuyan, Mohammad Sogir Hossain Khandoker, Noshin Tasneem and Mahjuja Taznin
An Empirical Analysis of Productivity Changes in the Ethiopian Commercial Banks: Using DEA- Based Malmquist Productivity Index Approach pp. 48 Downloads
Alem Gebremedhin Berhe
Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts pp. 58 Downloads
Dejene Debebe Kibret
Synopsis of the Accounting Research in Hellas pp. 75 Downloads
Yiannis Yiannoulis
Page updated 2023-09-23