Accounting and Finance Research

2012 - 2025

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Volume 7, issue 4, 2018

Does Attestation of the effectiveness of Internal Control over Financial Reporting Discourage Earnings Management? Evidence from China pp. 1

Li Dang and Qiaoling Fang

Tax Revenue, Total Expense, Gross Domestic Production and Budget Deficit: A Study in Sri Lanka pp. 17

Vickneswaran Anojan

Economic Growth and Government Debt of Six Large National Economies before and after the 2008 Financial Crisis pp. 30

Jean Loo and Haihong He

Management Accounting in Pricing Decisions for Real Estate of Real Estate Enterprises in Vietnam pp. 35

Pham Thanh HÆ°Æ¡ng

Auditor’s Characteristics and Earnings Management in India pp. 43

Hanish Rajpal and Pawan Jain

Housing Price and Population Changes: Growing vs Shrinking Cities pp. 59

Yalan Feng, Taewon Kim and Daniel C Lee

Fair Value Accounting Practices and Efficiency of Banks: A Theoretical Perspective pp. 66

S G Sisira Dharmasri Jayasekara, K L Wasantha Perera and A Roshan Ajward

Factors Influencing IPOs Pricing and Performance in Saudi Arabia: A Halal and Haram Perspective pp. 78

Ali Alnodel and Muhammad Junaid Khawaja

Proposed Model for Forecasting the Intrinsic Value of Commercial Applied to Commercial Banks Listed on the Bahrain Stock Exchange pp. 91

Tharwah Mohammed Shaalan

The Emergence of Growth Equity as a Private Class of Asset pp. 98

A. Seetharaman, Shriram Nagarajan, Nitin Patwa, Farah Naaz and Ami Metha

The Impact of Corporate Social Responsibility on Corporate Performance - Evidence From Listed Companies in the Sports Industry in China pp. 107

Yanwu Li

Are the Recent Restatements of Financial Institutions 10K’s due to the Perceived Earning Volatility Caused by SFAS 161? pp. 122

Veliota Drakopoulou

An Empirical Assessment of Alternative Discretionary Accrual Models: Evidence from Earnings Restatements pp. 138

Huishan Wan

Weather, Mood and Stock Market Returns in Argentina pp. 159

Bakri Abdul Karim, Muhammad Hafiz Mohd Shukri and Sharon Tay Chyu Yuin

International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience†pp. 167

Ha Thi Thuy Van, Vu Thi Kim Anh and Nguyen Dang Huy

The Need for Audit Trinity Report to Reinforce Financial Reporting Integrity pp. 184

Mohammad Shbeilat

The Effectiveness of Price Bands on Emerging Markets: Evidence from India pp. 195

Chakrapani Chaturvedula and Nikhil Rastogi

Studying the Effect of Stakeholders on the Disclosure of Corporate Social Responsibility by Banks: Evidence from Egypt pp. 200

Engy Mohsen El Hawary and Iman Mamdouh Arafa

Regulatory Overload, Individual Cognition, and Professionalism in the Accounting Field pp. 227

Mohamed Elbannan

Volume 7, issue 3, 2018

Does Industry Affect the Cash Flow Statement Presentation Format? pp. 1

Xiaojie Christine Sun, Yang Xu and Lijuan Zhao

Investigating the Influence of Financial Development Indicators on Economic Growth: Evidence from South Asia pp. 9

Muhammad Tahir, Khizar Hayat and Nisar Ahmad

Management of Fraud: Case of an Indian Insurance Company pp. 18

Sunita Mall, Prasun Ghosh and Parita Shah

Indonesian Taxpayers' Compliance: A Meta-Analysis pp. 29

Ardy Ardy, Ari Budi Kristanto and Theresia Woro Damayanti

Evaluation of the Predictive Validity of the CapitalCubeâ„¢ Market Navigation Platform pp. 39

Edward J. Lusk

The Determinants of Audit Expectation Gap: An Empirical Study from Kingdom of Bahrain pp. 54

Sayed Ali Ahmed Alawi, Rami Mohammad Abu Wadi and Gagan Kukreja

The Factors Affecting the Use of Financial Derivatives' Instruments An Applied Study on the Jordanian Commercial Banking Sector pp. 67

Zaher Abdel Fattah Al-Slehat, Bader Mustafa Al-Sharif and Amjad Qwader

CEO Compensation in the U.S.: Are CEOs Underpaid or Overpaid ? pp. 78

Phillip James and Il-woon Kim

Integrated Reporting and Financial Performance: Empirical Evidences from Bahraini Listed Insurance Companies pp. 102

Huda Tariq Abdulrahman Albetairi, Gagan Kukreja and Allam Hamdan

Corporate Governance and Firm Performance: An Empirical Analysis of Manufacturing Listed Firms in Ghana pp. 111

Beatrice Sarpong-Danquah, Prince Gyimah, Richard Owusu Afriyie and Albert Asiama

Excess Capacity and the Economics of Public Transit Investment: A Study of a Growing American City pp. 119

Achintya Ray and Malcom Getz

Financial Fragility and Interbank Structure pp. 138

Yalan Feng

Balanced Scorecard Critical Success Factors of Jordanian Commercial Banks and Its Effect on Financial Performance pp. 146

Mohanad Fayiz Saleem AL-Dweikat and Mohmoud Ibrahim Nour

Merchant Account Books, Credit Sales, and Financial Development pp. 154

Jeremy T. Schwartz, David Flynn and Gokhan Karahan

Analyst Coverage and Earnings Management Using Classification Shifting pp. 172

Fang Zhao

Collateral and Yield Spread of Syndicated Loans pp. 180

Khaled Amira and Mark L. Muzere

Paper Beats Rock, but does Digital Beat Paper? An Investigation of Information Delivery in the Accounting Classroom pp. 202

Nancy Snow and Karen Green

The Reasons and Evaluations of Mergers and Acquisitions pp. 211

Bader Almazur, Augustine C. Arize, Giuliana Campanelli Andreopoulos, John Malindretos and Alex Panayides

Tradeoffs Between Specific Investment and Optimal Resource Allocation: A Comparison of Different Transfer Pricing Policies pp. 221

Savita A Sahay

Digitization and Financial Reporting – How Technology Innovation May Drive the Shift toward Continuous Accounting pp. 240

Sean Stein Smith

Using the Balanced Scorecard to Measure the Performance of Small and Medium- Sized Garment Enterprises in Vietnam pp. 251

Kim Anh Vu Thi, Thuy Duong Vu and Khanh Van Hoang

Volume 7, issue 2, 2018

Impact of a Practical Flowcharts Approach on Educating the Control Risk Assessment pp. 1

Mohamed A. Wahdan

Exploring Factors Influencing the Success of Crowdfunding Campaigns of Startups in Vietnam pp. 19

Tran Thi Thanh Tu, Dinh Phuong Anh and Tang Thi Ha Thu

The Financial Accounting Standards Board’s Fair Value Mandate: Are Level 3 Assets and Liabilities Being Measured Accurately? pp. 33

Robert J. Cochran

The Impact of Tax Amnesty Announcement towards Share Performance and Market Reaction in Indonesia pp. 39

Lidya Agustina, Yuliana Gunawan and Windawaty Chandra

Audit Committee Effectiveness and Company Performance: Evidence from Jordan pp. 48

Rateb Mohammad Alqatamin

Activity Based Management (ABM) and Control System design pp. 61

Leslie Kren

The Nexus between Corporate Social Responsibility Disclosure and Financial Performance: Evidence from the Listed Banks, Finance and Insurance Companies in Sri Lanka pp. 65

J. Aloy Niresh and W. H. E. Silva

Generalization of the Annuity Factor pp. 83

Joerg Wilde

Firm Risk and Proxy Fights: Evidence from SOX pp. 96

Fang Chen, Jian Huang and Han Yu

Auditing Quality, Investor Sentiment and Earnings Response---Evidence from the Chinese A-Share Market pp. 110

Ling Zhang, Chao Ge and Wun-Hong Su

Enterprise Value and Intellectual Capital: Study of BSE 500 Firms pp. 123

Priti Sharma

Control-Oriented Inventory Production and Sales Activities in Chinese Manufacturing Firms pp. 134

Haihong He

Statistical Modelling of the Capital Asset Pricing Model (CAPM) pp. 146

Silvi Qemo and Eahab Elsaid

The Determinants of Working Capital Management in the Egyptian SMEs pp. 155

Ahmed Elbadry

The Impact of Internally Generated Revenue on Economic Development in Nigeria pp. 166

Cordelia Onyinyechi Omodero, Michael Chidiebere Ekwe and John Uzoma Ihendinihu

The Effect of ADR & GDR Listing on Shareholder’s Wealth: Evidence from India pp. 174

Chakrapani Chaturvedula

Theorising Fuzzy Set Analysis a Complementary Approach to Net-effect Models pp. 183

Ernest F. Mabonesho

The Effect of Accounting Reservation in the Fairness of the Financial Statements in the Private Hospitals in Jordan pp. 194

Ayman Saleh Mustafa Harb

Factors Associated with Audit Committee Meeting Frequency: Evidence from Kuwait pp. 207

Meshari O. Al-Hajri

Influencing Factors of Corporate Performance of Life Insurance Companies – Evidence from China pp. 219

Maoguo Wu and Yanyuan Wang

Examining the Relationship between Efficiency and Capital Adequacy Ratio: Islamic versus Conventional Banks --- An Empirical Evidence on Egyptian Banks pp. 232

Hassan Mohamed Mohamed Hafez

An Empirical Examination of the Compensation-Dividend Relation to Compare Conflict Resolution Strategies at Public versus Private Firms pp. 248

Amy J. N. Yurko

Volume 7, issue 1, 2018

Calculating a Consistent Terminal Value in Multistage Valuation Models pp. 1

Larry C Holland

Auditors’ Usage of Non-Financial Data and Information during the Assessment of the Risk of Material Misstatement for an Audit Engagement: A Field Study pp. 13

Abdelmoneim A. Awadallah and Haitham Mohamed El-Said

Quality Management Mechanism, Job Satisfaction and Performance Audit pp. 25

Kuang-Hua Wang and Wun-Hong Su

Are Inventories Accretive? Lessons from Inventory and Earnings Relationship in the U.S. Capital Goods Sector pp. 40

Achintya Ray

The Extent of Effectiveness of Accounting Knowledge in Increasing Accounting Performance of the Jordanian Industrial Public Shareholding Companies pp. 58

Shaher Falah Al-Aroud

Effect of Online Searches on Stock Returns pp. 70

Saurabh Ahluwalia

Relative Governance and the Global Cross-Listing Decision: Extending the Bonding Hypothesis pp. 82

Stephen Paul Ferris and Min Yu Liao

The System of Management Accounting Information to Support Decision Making in Business pp. 99

Dam Bich Ha, Dam Gia Manh and Doan Van Anh

The Relationship between Earnings-to-Price, Current Ratio, Profit Margin and Return: An Empirical Analysis on Istanbul Stock Exchange pp. 109

Hakkı Öztürk and Tolun A. Karabulut

A Flexible Valuation Model Incorporating Declining Growth Rates pp. 116

Larry C Holland

Management Accounting Information in Vietnamese Small and Medium Sized Enterprises pp. 130

Thi Tu Oanh Le, Thi Ngoc Bui and Manh Dung Tran

Study of Managerial Decision Making Linked to Operating and Financial Leverage pp. 139

Syed Mohammad Faisal, Ahmad Khalid Khan and Omar Abdullah Al-Aboud

Investigating the Impact of Firm Characteristics on Capital Structure of Quoted and Unquoted SMEs pp. 144

Mostafa S. ELbekpashy and Khairy ELgiziry

The Pure Expectations Theory and Quarterly Interest Rate Premiums pp. 161

Samih Antoine Azar

Assessing the effect of Waiting Time Management Strategies on Waiting Time Satisfaction among Bank Customers in Ghana pp. 179

Mbawuni Joseph and Nimako Gyasi Simon

Adoption, Importance and Barriers to the Implementation of Contemporary Management Accounting Practices: Evidence from Egypt pp. 192

Amani Hussein

Forensic Accounting Education in the UAE pp. 214

M. Ganga Bhavani and Anupam Mehta

Do Covenants of Bonds Outstanding Affect the Choice of Covenants of New Issues? Evidence from the U.S. Corporate Bonds pp. 223

Yuqian Wang, Che-Wei Chiu and Mark Wrolstad

The Perceptions of Credit Officers towards External Auditors: A Case Study from Jordan pp. 237

Hasan Mansur and Anita Tangl

Performance Management of a Government Organization: Abu Dhabi’s Experience pp. 246

Arshad Ashfaque Malik, Muhammd Kaleem Zahir-ul-Hassan and Abdelrahman Zaid Alhadhrami

The Effect of Activity-Based Costing (ABC) on Managing the Efficiency of Performance in Jordanian Manufacturing Corporations – An Analytical Study pp. 262

Nabil Bashir Al-Halabi and Omar Fareed Shaqqour

The Strategic Responses from Sophisticated Investors to Inaccurate Forecast of Financial Analysts pp. 272

Kuo-Hao Lee, Loreen M. Powell, Lam Nguyen and Evren Eryilmaz