International Journal of Applied Economics, Finance and Accounting

2026 - 2026

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Volume 23, issue 2, 2026

Different approaches to fraud risk assessment and its implications for audit planning: ISA versus isa less-complex entities pp. 1-12

Jaswadi Jaswadi, Hari Purnomo, Padma Adriana Sari, Birra Lailatul Nafiisa and Syefira Ramadhani

Volume 23, issue 1, 2026

Adoption of Short Selling in Stock Portfolios: Performance of Brazilian Investment Funds Long Only Vs. Long/Short pp. 9-21

Rodrigo Della-Savia Fonseca, Alexandre Xavier Ywata De Carvalho and Mathias Tessmann