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Journal of Accounting, Business and Finance Research

2017 - 2021

Current editor(s): Managing editor

From Scientific Publishing Institute
Executive Suite Z - 5 Building Z Business Bay, DXB, United Arab Emirates.

Bibliographic data for series maintained by Marina Taylor ().

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Volume 11, issue 1, 2021

A Study on Assessing Government Size, the Composition of Public Spending on Education and Economic Growth in the USA pp. 1-8 Downloads
Wing Yee Choi
Reciprocal Use of Artificial Intelligence in Audit Assignments pp. 9-20 Downloads
Juan Barus Gultom, Etty Murwaningsari, Haryono Umar and Sekar Mayangsari
Factors Affecting Book-Tax Differences in Indonesian Manufacturing Industries pp. 21-28 Downloads
Irwan and Etty Murwaningsari
The Effect of Sustainability Report Disclosure and Innovations on Earnings Informativeness With Environmental Performance as Moderating pp. 29-37 Downloads
I Gusti Ayu Diah Dhyanasaridewi and Etty Murwaningsari
The Effect of Activity Ratio to the Company's Profitability in Trading, Service, and Investment Sub-Sector pp. 38-45 Downloads
Annaria Magdalena M, Bintang Sahala Marpaung and David HM Hasibuan

Volume 10, issue 2, 2020

How Does Uncertainty in Economic Policy React to Oil Price Shocks in Australia? pp. 42-48 Downloads
Paul R. Gregory and Kuangli Kuang
An Investigation on the Effectiveness of Forensic Audit as a Tool for Fraud Detection and Prevention pp. 49-67 Downloads
Madzivire E.t, Nyamwanza L, Mushonga W, Takachicha M. T and Mulonda D
R&D Spending and Stock Returns: Evidence from Germany pp. 68-75 Downloads
Roland Standert
CEO Tenure and Financing Decisions of Nigerian Non-Financial Listed Firms: A Dynamic Panel Approach pp. 76-83 Downloads
Abdullahi Sani
How Effective is Monetary Policy in the Presence of High Informality in Nigeria pp. 84-93 Downloads
Peters Idowu, Yaaba N. Baba, Adetoba O. Olufunso, Tomologu-Okunomo E. Aduni and Joseph Tonuchi

Volume 10, issue 1, 2020

The Macroeconomic Effects of Public Debt: An Empirical Analysis of Evidence from Canada pp. 1-9 Downloads
Charles Bahr, Lee Hui Shan and Alfred Lam
Economic Policy Uncertainty and Firm Performance in the Czech Republic pp. 10-16 Downloads
Ivanka Nestoroska
Role of Financial Development in Economic Globalization: Evidence from Six Developing Countries pp. 26-33 Downloads
Farah Amir
The Economic Policy Uncertainty and Firm Investment in Germany pp. 34-41 Downloads
John Oliver

Volume 9, issue 2, 2020

Capital Structure and Firm’s Profitability: Evidence From Listed Consumer Goods Sector in Nigeria pp. 50-56 Downloads
P. I. Udobi-Owoloja, M.A. Gbajumo-Sheriff, B. Umoru, S.a Babatunde and D Ilimezekhe
Earning Informativeness is Moderating Investment Opportunity, Return on Asset, and Leverage on Prudence Measurement pp. 57-63 Downloads
Melinda Malau
CSR and Firm Performance Nexus in UK: Empirical Evidence of Manufacturing Sector pp. 64-72 Downloads
Daniel Limones
Fiscal Policy and Stock Market Efficiency in the USA: An ARDL Bounds Testing Approach pp. 73-81 Downloads
Michael Anthony Adams
Government Size, the Composition of Public Spending and Economic Growth in Netherland pp. 82-89 Downloads
Gilbert Nartea and Jacqueline Hernandez

Volume 9, issue 1, 2020

E-Banking Payment Instruments and Deposit Money Banks' Performance in Nigeria: An Empirical Investigation pp. 1-11 Downloads
Stephen E. Ughulu and Abraham O. Agbonkhese
Strategic Marketing and Competitive Advantage of Selected Petroleum Products Marketing Companies in Nigeria: The Moderating Role of Resource Capabilities pp. 12-23 Downloads
Abiodun E. Alao, Adesoga D. Adefulu, Olalekan U. Asikhia and Olubisi G. Makinde
Modern Management Accounting Practices for Large Manufacturing Enterprise in Lower Northern Provinces Group I Thailand pp. 24-28 Downloads
Kanogporn Suranatthakul, Supaporn Dokmaithong, Ruankwan Intanon, Warawit Phetruen and Nuatip Sumkaew
Mortgage, Treasury, CD and Fed Funds Rates Spreads and Risk Premiums: How do They Impact Net Interest Margins? pp. 29-36 Downloads
Mark Schaub and David R. Kaiser
Impact of Management Accounting on Decision Making: A Zimbabwean Perspective pp. 37-49 Downloads
Nyamwanza L., Madzivire E. and Madzivire E.

Volume 8, issue 2, 2020

Quality of Tax Services, Moderated by Trust in State Internal Revenue Service and Voluntary Tax Compliance Behaviour among Individual Taxpayers in South-West, Nigeria pp. 47-57 Downloads
Adekoya A. Augustine, Adegbie. F. Folajimi and Agbetunde. L. Ayodele
Performance Improvement of Non-Governmental Organisations through Financial Management: A Case study of Young Men's Christian Association of Ghana pp. 58-71 Downloads
Benedict Arthur and Richard Appiah-Kubi
Organizational Capital and Financial Performance; What is the Mediation Effect of Firm Innovation: Evidence from Insurance Firms in Kenya pp. 72-78 Downloads
Tecla Kirwa and Vincent Ngeno
Top Management Team Diversity and the moderating effect of Discretionary Accounting Choices on Financial Reporting Quality among Commercial State Corporations in Kenya pp. 79-89 Downloads
Nixon Oluoch Omoro
Organizational Capital and Financial Performance; What is the Mediation Effect of Firm Innovation: Evidence from Insurance Firms in Kenya pp. 90-96 Downloads
Tecla Kirwa and Vincent Ngeno

Volume 8, issue 1, 2020

Does Ownership Structure Affect Risk Management? Evidence from an Emerging Economy, Kenya pp. 1-10 Downloads
Thomas Kiptanui Tarus, Joel K Tenai and Joyce Komen
The Influence of Enterprise Risk Management Practices on Organizational Performance: Evidence from Kenyan State Corporations pp. 11-20 Downloads
Kakiya Grace Girangwa, Lucy Rono and Jared Mose
The Effect of International Financial Reporting Standards on the Association between Foreign Direct Investment and Economic Growth: Evidence from Selected Countries in Africa pp. 21-29 Downloads
Shuibin Gu and Gigamon Prah
Intellectual Property Rights Protection, Foreign Technology Introduction and FDI- Based on the Provincial-Level Panel Data of China pp. 30-38 Downloads
Jingchao Dai
Quality Imperative Value Addition and the Performance of Medium Scale Manufacturing Enterprises in Kenya pp. 39-46 Downloads
Evans Mwasiaji

Volume 7, issue 2, 2019

How Mergers and Acquisitions Affected the Basic Accounting Elements of Greek Banks During the Euro Years 2002-2018 pp. 24-39 Downloads
Kyriazopoulos Georgios and Logotheti Maria-Rafailia
A New Literature Review on Financialization pp. 40-50 Downloads
Hanying Qi
Research on the Influence of Economic Policy Uncertainty on Stock Market Heterogeneity Based on Investor Perspective pp. 51-58 Downloads
Ting Liu
A New Perspective on Earnings Management in Emerging European Countries: Investigation on Environmental Factors that Explain Differences in Earnings Management pp. 59-81 Downloads
Susana Callao, José I. Jarne and David Wróblewski
Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation pp. 82-97 Downloads
Agus Bandiyono and Etty Murwaningsari
Does CEO Traits Influence Innovation? Evidence from the Kenya Banking Sector pp. 98-106 Downloads
Joel Kiplagat Tuwey and Vincent Ngeno
Determinants of Environmental Disclosure. Does Leverage Matter? Reflection from Firms Listed in the Nairobi Security Exchange pp. 107-114 Downloads
Tarus John Kipngetich, Joel Tenai and Ronald Bonuke

Volume 7, issue 1, 2019

Nation Branding Strategy for Zimbabwe: Towards an Integrated Nation Branding Framework pp. 1-7 Downloads
Uche T. Agburuga
Do Corporate Social Responsibility and Corporate Governance Affect Tax Aggressiveness? Evidence from Indonesia pp. 8-16 Downloads
David H.M. Hasibuan and Khomsiyah .
Executive Social Network and Enterprise Innovation pp. 17-23 Downloads
Juan Zhang

Volume 6, issue 2, 2019

Research on the Characteristics of Uncertainty of China's Economic Policy pp. 36-42 Downloads
Ting Liu and Rongxia Lv
The Effect of Accounting Information and Tax Information on Trading Value Moderated by Competitive Strategy pp. 43-50 Downloads
Suhendra . and Etty Murwaningsari
Nation Branding Strategy for Zimbabwe: Towards an Integrated Nation Branding Framework pp. 51-63 Downloads
Cleven Masango and Vannie Naidoo

Volume 6, issue 1, 2019

Review of Theoretical Explanations of IPO Underpricing pp. 1-18 Downloads
Fouad Jamaani and Manal Alidarous
Work-Life Balance and Performance of Female Medical Practitioners of Federal Government owned Medical Centres in Edo State, Nigeria pp. 19-26 Downloads
P. A Akhator and Ohue Paul Itua
Do Quality of Financial Reporting and Tax Incentives Effect on Corporate Investment Efficiency with Good Corporate Governance as Moderating Variables? pp. 27-35 Downloads
Riris Rotua Sitorus and Etty Murwaningsari
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