Accounting and Finance Research

2012 - 2025

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Volume 14, issue 4, 2025

Impact of Political Instability on Financial Reporting Quality in Sub-Saharan African Countries pp. 1

Matthew O. Omotoso, Francis A. Oni, Zechariah M. Tlali and Nteboheleng L. Tilo

Unpacking External Constraints on Africa’s Continental Free Trade Ambitions pp. 19

Leon Mayeko

ODL Study Skills: Evidence from Professional Accounting Qualification Students pp. 38

Melissa Mam Yudi, Siti Syaqilah Hambali, Adibah Jamaluddin and Rabiaini Ab Rahman

Gamification in Higher Education Promotion: The Development and Implementation of TIC ACC TOE and e-TACC-TOE for ACCA Programme Recruitment pp. 52

Adibah Jamaluddin, Melissa Mam Yudi, Rabiaini Ab Rahman and Siti Syaqilah Hambali

Accounting and Finance Research, Vol. 14, No. 4, November 2025 pp. 60

Sarah Chen

Volume 14, issue 3, 2025

Do the Benefits of Innovations Spill Over from Suppliers to Customers? pp. 1

Li (Lily) Zheng Brooks, Yong Chen and Yan Zhao

Sustainability and Green Financing: Perspectives of Undergraduate Accounting Students in Malaysia pp. 18

Mohd Fairuz Adnan, Nurhazrina Mat Rahim, Syed Iskandar Zulkarnain Sayd Idris, Aida Maria Ismail, Yusri Hazrol Yusoff and Saleh Hashim

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 14, No. 3, 2025 pp. 32

Sarah Chen

Volume 14, issue 2, 2025

Homestays as Catalysts for Local Economic Growth and Environmental Conservation: A Study of Selangor and Perlis pp. 1

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

The Impact of the Use of Artificial Intelligence on the Development of External Audit Efficiency in Jordanian Mining and Extractive Corporations pp. 13

Ali Mustafa Magablih

The Contribution of External Audit to Business Resilience in Lebanon during Crises pp. 28

Elie Achkar, Roger Maroun, Danie Khawaja and Josiane Abi Khattar

Auditor Opinion, IFRS Adoption and Macro Determinants of Financial Distress pp. 40

Tarek Elkalla

Tax Comparability and Corporate Tax Behavior pp. 52

Yan Zhao

How does Debt Tax Shield Moderate Corporate Governance Mechanisms and Income Tax Compliance in Nigerian Listed Companies? pp. 75

Simon Nwanmaghyi Kato, Suleiman A.S. Aruwa, Musa Adeiza Farouk and Musa Inuwa Fodio

The Transformative Role of AI in Financial Reporting: Opportunities, Risks, and Regulatory Implications pp. 87

Binbin Cui

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 14, No. 2, 2025 pp. 95

Sarah Chen

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 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