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

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

Volume 11, issue 4, 2022

Does Misery Impact Corporate Risk-Return Relationships? pp. 1

Tiffany Jo Westfall and Aaron D. Crabtree

Degree of Internationalization, Financial Structure and Cost of Capital: Evidence from Emerging Taiwan pp. 23

Ta-Cheng Chang, John Darcy, Yu-Ting Hou and Yun-Chia Yan

ESG and Firm Value pp. 37

Andrea Quintiliani

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 4, 2022 pp. 48

Sarah Chen

Volume 11, issue 3, 2022

Corporate Bondholder Reactions to Bank Loan Covenant Violations and the Evolution of Bank Loan Covenants pp. 1

Yuqian Wang, Che-Wei Chiu and Shu-Ling Wu

Roy’s (1952) Revisited in Today’s Investing Contexts pp. 14

Manuel Tarrazo

Error Propensities Amongst Finance and Accounting Professionals: Can We Quantitatively Measure Illusion of Control or Chaos? pp. 34

Keith I. Taylor and Halil Kiymaz

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 3, 2022 pp. 49

Sarah Chen

Volume 11, issue 2, 2022

An Empirical Risk and Return Analysis of Select Stocks in NASDAQ 100 pp. 1

Arindam Banerjee

Firm Attributes and Corporate Tax Aggressiveness: A Comparative Study of Nigeria and South Africa Banks pp. 18

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

Ateyah Mohammad Alawneh

Understanding the Corporate Governance Score: Are Some Components of Corporate Governance Overrated? Evidence from a Developing Country pp. 48

Phillip C. James

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 2, 2022 pp. 58

Sarah Chen

Volume 11, issue 1, 2022

A Meta Analysis of Materiality Studies pp. 1

David E. Vance

The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon pp. 13

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

Cathy S Goldberg, Carol M Graham and Francisco A Delgado

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 1, 2022 pp. 33

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

Chikako Nakayama

Spillovers and Dynamic Correlations between REITs, Exchange Rates, and Equities in Japan pp. 13

Chikashi Tsuji

A Managed Policy on Capital Inflows pp. 23

Khaled Amira, Mark L. Muzere and Mark Wilson

Asset Allocation via Machine Learning pp. 34

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

Khuloud Mohammed Alawadhi, Nour Mansour Alshamali and Mansour Mohamed Alshamali

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 4, 2021 pp. 68

Sarah Chen

Volume 10, issue 3, 2021

Ethics, Adverse Selection, Target Method of Sale Strategies, and Akerlof’s “Lemons†Problem pp. 1

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

Gnanakumar Visvanathan

Accounting Harmonisation through IAS/IFRS and Internationalisation: Evidence from FDIs and Cross-Border M&A pp. 44

Damiano Montani, Daniele Gervasio, Andrea Pulcini and Camilla Marchesi

The Quantitative Easing Bursts Bitcoin Price pp. 65

Marco Patacca and Sergio Focardi

Financial Situation Unique Indicator for Electric Sector Firms pp. 72

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

Samuel Tanjeh Mukah

Liquidity of Tunisian Stock Market: A Panel Var Estimation pp. 93

Wafa Chabeb and Adel Boubaker

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 3, 2021 pp. 104

Sarah Chen

Volume 10, issue 2, 2021

Underpricing Process of IPOs in Tunis Stock Exchange: An Agent-Based Modelling Approach pp. 1

Sahbi Missaoui and Nizar Raissi

Multifractal Analysis of the Foreign Exchange Markets Application to MENA Countries pp. 17

Nabiha Haouas

Human Capital Accounting Implications on Firm Market Value: A Survey of Kenyan Private Universities pp. 51

San Lio

Does Audit Committee Characteristics Promote Risk Management Practices in Nigerian Listed Firms? pp. 70

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

Xinyi Zhou and Wunhong Su

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 2, 2021 pp. 87

Sarah Chen

Volume 10, issue 1, 2021

Diffusion of Innovation: Adoption of Learning Management System Technology in Emerging Market Economies pp. 1

Rashid Khan, Akash Dania, Dialdin Osman and Dexter Gettins

Unobservable Monetary Policy Surprises and Exchange Rates pp. 11

Vahid Gholampour

Working Capital Management (WCM) and Firm Performance in Emerging Markets: A Case of Bangladesh pp. 36

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

Alem Gebremedhin Berhe

Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts pp. 58

Dejene Debebe Kibret

Synopsis of the Accounting Research in Hellas pp. 75

Yiannis Yiannoulis