Journal of Accounting, Business and Finance Research

2017 - 2025

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Volume 20, issue 1, 2025

Unleashing local growth: The role of regional innovation and entrepreneurship in China pp. 1-15

Zhiwei Jin

Examining the impacts of conventional exports on GVC participation: Evidence from developing economies pp. 16-25

Kalsoom Rafique

Empirically tested indigenous supply chain resilient framework for future businesses pp. 26-36

Martin Otu Offei, Lomatey Toku, Thomas Akrofi, Bugri Benjamin Adelwini and Jayadatta Shere

How is generative artificial intelligence shaping the future of finance, accounting and investments in listed firms? pp. 37-50

Samuel O. Onyuma and Anne L. Bulimu

Volume 19, issue 2, 2024

The role of legal system in SME bank credit in ASEAN pp. 56-69

Ei Ei Thein

Globalized accounting profession and the U.S. certified public accountancy pp. 70-80

Recep Pekdemir

Recuperation mechanism of direct taxation to control post covid economic contraction: India’s new tax reform with crypto tax pp. 81-89

Ruby Khan

Intellectual capital mediates good corporate governance and internal audit on the quality of financial reports PT. Akebono Brake Astra, Indonesia pp. 90-103

Marjuki, Munawaroh and Iwan Kurniawan Subagja

Volume 19, issue 1, 2024

Structural empowerment, job involvement, and performance: The mediating role of psychological empowerment pp. 1-9

Hamid Reza Qasemi and Fatemeh Shahkarami

The impact of macroeconomic policy on the financialisaton of the real economy: From the perspective of joint fiscal and monetary policy pp. 10-23

Zhuwei Li, Yirao Han and Yu Zhang

Effects of top female leaders on R&D activities under different executive pay gaps pp. 24-33

Hu Hui, Hou Jianing, Deng Yujing and Zhang Changzheng

Implications of Korean pop fan participation and ethical dilemmas in fan economy on consumer behavior pp. 34-43

Charlyn Anne Soliman Conda, Ruby Grace Maniti Liwanag, Shyla Jhyn Pangan Manalo, Hannah Grace Patani Punu and Rozel Samson Tapnio

Moderating effect of taxpayer perception on the relationship between electronic taxpayer education and turnover tax compliance among SMEs in Eldoret town, Uasin Gishu County pp. 44-55

Phiona Bisela Simiyu

Volume 18, issue 2, 2024

Entropy characteristics and structural model in the process of entrepreneurship pp. 26-34

Chen Sheng, Kong Xiao Wei and Yun Li Hong

Determinants of banking crises (Fragility) in the Malawian banking sector pp. 35-51

Thomson Kumwenda, Ronald Mangani, Jacob Mazalale and Exley Silumbu

Volume 18, issue 1, 2024

The impact of adopting Basel III liquidity coverage ratio, stable funding ratio, and leverage ratio on lending in the Malawian banking sector pp. 1-11

Thomson Kumwenda, Ronald Mangani, Jacob Mazalale and Exley Silumbu

Does digital transformation promote innovation performance? Evidence from listed Chinese firms pp. 12-25

Zhiwei Jin and Jie Qin

Volume 17, issue 2, 2023

Implications of financial leverage for bank profitability in Ghana pp. 55-63

Samuel Erasmus Alnaa and Juabin Matey

Information disclosure and SME financing: A study of firms in the ASEAN region pp. 64-77

Ei Ei Thein, Atsushi Niigata and Kazuo Inaba

The moderating effect of brand loyalty on service quality and customer satisfaction in the telecommunications industry in northwest Nigeria pp. 78-86

Bashir Musa Ibrahim and Ahmadu Abubakar

Volume 17, issue 1, 2023

Strategies for employees to effect change to improve performance of public organizations pp. 1-9

Ibrahim Nasamu

Reporting comprehensive income and firms' earnings management pp. 10-21

Zhang Wei

The effect of environmental factors on accounting systems: a comparison between South Korea and Australia pp. 22-30

Sang Ho Kim and Yohan An

Sustainability reporting and financial performance of listed financial firms in Kenya pp. 31-42

Omollo Joel Agutu and Wanyoike Charles Githira

Financial attributes, real earnings management and corporate tax planning of listed manufacturing firms in Nigeria pp. 43-54

Zaharaddeen Salisu Maigoshi and Udisifan Michael Tanko

Volume 16, issue 2, 2023

The trilateral game of privacy perception, financial regulation and central bank digital currency issuance pp. 44-52

Weixing Fang, Nenghua Liu, Qidi Pan and Bian Zhou

Credit risk management and deposit money banks’ profitability in Nigeria: A panel data regression approach pp. 53-64

Ughulu Stephen Ebhodaghe, Edogiawerie Nosa Monday and Musa Abdulai Alaikhue

Research on the role of internal audits in ensuring the effectiveness of internal control systems in the Turkish public sector pp. 65-77

Engin Kukrer and Necdet Saglam

Breaking barriers and building sustainability: The importance of board feminization in ESG disclosures pp. 78-92

Muganda Munir Manini and Umulkher Ali Abdillahi

Equity incentive, separation of two rights and corporate performance: research on corporate governance based on two types of agency costs pp. 93-109

Zhuwei Li, Hanwen Liu and Yu Jiang

Volume 16, issue 1, 2023

Investigating the effects of logistics management on organizational performance: New evidence from the manufacturing industry pp. 1-11

Bugri Benjamin Adelwini, Lomatey Isaac Toku and Opare Francis Adu

The impact of financial inclusion on economic growth in developing countries pp. 12-29

Sumanta Kumar Saha, Jie Qin and Kazuo Inaba

The impact of macroeconomic variables on foreign direct investment in Nigeria pp. 30-35

Kingsley Nwagu

Adoption of accounting mobile apps in Kenya: The effect of user reviews and user ratings pp. 36-43

Charles Kamau, Juliana Hawario Asser, Mary Penina Ibua and Isaac Ojung'a Otiende

Volume 15, issue 2, 2022

International Financial Reporting Standards, Board Governance and Accounting Quality: Preliminary Ghanaian Evidence pp. 27-40

Clement Oppong and Ali Bruce-Amartey

The Nexus Between Gambling Tax and the Gross Domestic Product in Kenya pp. 41-65

Tobias Olweny

The Effect of Experience and Professionalism on Auditor Performance in Accounting Firms in Jakarta and Surabaya During the Covid-19 Pandemic pp. 66-72

Hadi Nurhadi, Basyiruddin Nur, Yeni Elfiza Abbas and Budi Andru

Managerial Incentives and the Valuation of International Joint Venture Formation pp. 73-82

John J Wild, Jonathan M Wild and Kenneth L Wild

Successful Organizational Business Communication and its Impact on Business Performance: An Intra- and Inter-Organizational Perspective pp. 83-91

Aynura Valiyeva and Basil John Thomas

Volume 15, issue 1, 2022

Integrated Reporting and Protection of Non-Financial Stakeholders in Nigerian Deposit Money Banks pp. 1-9

Appolos N Nwaobia, Grace O Ogundajo and Peter O Abe

The Effect of Dividend Policy on Share Price Volatility of Some Selected Companies on the Nigerian Exchange pp. 10-20

Adekunle Orelope Koleosho, Ishola Rufus Akintoye and Ayodeji Temitope Ajibade

Education of the Mind and Sustainable Achievement of Business Education Objectives in Nigeria pp. 21-26

Vivian Stella PAUL-Mgbeafulike, Gabriel Chidiebere Alonta and Obioma Agatha Uzoka

Volume 14, issue 2, 2022

Nexus between Firm Ownership, Board Composition and Initial Public Offering Stocks Performance at the Nairobi Securities Exchange in Kenya pp. 30-44

Anaclet Biket Okumu, Tobias Olweny and Willy Muturi

Stakeholders Perception of Public Sector Performance Audit pp. 45-57

Ewa Uket E

Volume 14, issue 1, 2022

The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness pp. 1-7

Sihar Tambun and Ani Haryati

Structure of Agricultural, Forestry and Fishery Sector in the Vietnam Economy: An Input – Output Analysis pp. 8-18

Trung Hieu Le, Thai Nguyen Quang, Trinh Bui and Hau Nguyen Thi

Forensic Accounting and Fraud Management in Nigeria pp. 19-29

Ewa Uket Eko

Volume 13, issue 2, 2021

Enhancing Auditor Independence in Developing Countries in the Context of Globalization – Evidence from Vietnam pp. 37-48

Le Doan Minh Duc

Volume 13, issue 1, 2021

Determinants of Bank Funding for Tunisian SMEs in the Context of Information Asymmetry pp. 1-14

Syrine Ben Romdhane and Emna Jebali

Investigating the Demographic Characteristics of Institutional Investors Affecting Representativeness, Conservatism and Overconfidence Biases in Individual Investments pp. 15-25

Idil Ozlem Koc

A Socioeconomic Study of Climate Change and its Impact on the Livelihoods of People Living Around the Coastal Areas of the Gambia pp. 26-36

Momodou Mustapha Fanneh