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Journal of Accounting, Business and Finance Research

2017 - 2025

From Scientific Publishing Institute
Bibliographic data for series maintained by Marina Taylor ().

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Volume 20, issue 1, 2025

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

Volume 19, issue 2, 2024

The role of legal system in SME bank credit in ASEAN pp. 56-69 Downloads
Ei Ei Thein
Globalized accounting profession and the U.S. certified public accountancy pp. 70-80 Downloads
Recep Pekdemir
Recuperation mechanism of direct taxation to control post covid economic contraction: India’s new tax reform with crypto tax pp. 81-89 Downloads
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 Downloads
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 Downloads
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 Downloads
Zhuwei Li, Yirao Han and Yu Zhang
Effects of top female leaders on R&D activities under different executive pay gaps pp. 24-33 Downloads
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 Downloads
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 Downloads
Phiona Bisela Simiyu

Volume 18, issue 2, 2024

Entropy characteristics and structural model in the process of entrepreneurship pp. 26-34 Downloads
Chen Sheng, Kong Xiao Wei and Yun Li Hong
Determinants of banking crises (Fragility) in the Malawian banking sector pp. 35-51 Downloads
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 Downloads
Thomson Kumwenda, Ronald Mangani, Jacob Mazalale and Exley Silumbu
Does digital transformation promote innovation performance? Evidence from listed Chinese firms pp. 12-25 Downloads
Zhiwei Jin and Jie Qin

Volume 17, issue 2, 2023

Implications of financial leverage for bank profitability in Ghana pp. 55-63 Downloads
Samuel Erasmus Alnaa and Juabin Matey
Information disclosure and SME financing: A study of firms in the ASEAN region pp. 64-77 Downloads
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 Downloads
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 Downloads
Ibrahim Nasamu
Reporting comprehensive income and firms' earnings management pp. 10-21 Downloads
Zhang Wei
The effect of environmental factors on accounting systems: a comparison between South Korea and Australia pp. 22-30 Downloads
Sang Ho Kim and Yohan An
Sustainability reporting and financial performance of listed financial firms in Kenya pp. 31-42 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Engin Kukrer and Necdet Saglam
Breaking barriers and building sustainability: The importance of board feminization in ESG disclosures pp. 78-92 Downloads
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 Downloads
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 Downloads
Bugri Benjamin Adelwini, Lomatey Isaac Toku and Opare Francis Adu
The impact of financial inclusion on economic growth in developing countries pp. 12-29 Downloads
Sumanta Kumar Saha, Jie Qin and Kazuo Inaba
The impact of macroeconomic variables on foreign direct investment in Nigeria pp. 30-35 Downloads
Kingsley Nwagu
Adoption of accounting mobile apps in Kenya: The effect of user reviews and user ratings pp. 36-43 Downloads
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 Downloads
Clement Oppong and Ali Bruce-Amartey
The Nexus Between Gambling Tax and the Gross Domestic Product in Kenya pp. 41-65 Downloads
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 Downloads
Hadi Nurhadi, Basyiruddin Nur, Yeni Elfiza Abbas and Budi Andru
Managerial Incentives and the Valuation of International Joint Venture Formation pp. 73-82 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Anaclet Biket Okumu, Tobias Olweny and Willy Muturi
Stakeholders Perception of Public Sector Performance Audit pp. 45-57 Downloads
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 Downloads
Sihar Tambun and Ani Haryati
Structure of Agricultural, Forestry and Fishery Sector in the Vietnam Economy: An Input – Output Analysis pp. 8-18 Downloads
Trung Hieu Le, Thai Nguyen Quang, Trinh Bui and Hau Nguyen Thi
Forensic Accounting and Fraud Management in Nigeria pp. 19-29 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Momodou Mustapha Fanneh

Volume 12, issue 2, 2021

The Effect of Strengthened Corporate Governance on Firm Performance in the United States pp. 26-31 Downloads
Dishant Pandya and Ian Andrew Van Deventer
The Impact of Government Debt and Foreign Investment on the Indonesian Economy: An ARDL Model Analysis pp. 32-39 Downloads
Zainuddin Iba, Musrizal ., Lakharis Inuzula and Sutoyo .
Corporate Tax and Firm Value Under M&M Proposition II pp. 40-47 Downloads
Adolphus J. Toby and James A. Sarakiri
The Study of Factors that Influence Organizational Performance: Evidence from Companies in the Lower Northern Region of Thailand pp. 48-52 Downloads
Nuatip Sumkaew and Ruankwan Intanon
Electronic Funds Transfer and Service Delivery in SACCOs: A Case Study of Ng’arisha SACCO, Bungoma, Kenya pp. 53-63 Downloads
Jacinta Nalyanya, Joshua Olang’o Abuya and Arnety Nangila Makokha

Volume 12, issue 1, 2021

Measuring the Success of Activity-Based Costing within the Enterprise Resource Planning Environment in Greek Companies pp. 1-11 Downloads
Thomas Kitsantas, Antonios Stavropoulos and Dimitris Vazakidis
Determinants and Measurement Quality of the Financial Statements of Local Governments in Indonesia pp. 12-25 Downloads
Basyiruddin Nur, Roy Sembel, Khomsiyah . and Juniati Gunawan
Page updated 2025-02-13