Journal of Accounting, Business and Finance Research

2017 - 2025

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Volume 11, issue 2, 2021

Does the Code of Conduct Moderate Corporate Attributes and Carbon Emissions Disclosure? pp. 46-54

Tommy Andrian and Yvonne Augustine Sudibyo

Internal Auditors’ Position, Recognition, and Independence in Ghana: Evidence from State-Owned Enterprises pp. 55-66

Sedrick Samuel Amar Ofosuhene, Diana Delali Amaglo, Baah Noah Kwaku, Raymond Deku Saah and Susuana Araphua van-Brocke

Empirical Research of Fans’ Consumption in China’s Talent Show Economy pp. 67-72

Wei Sun, Hoyoung Shin, Kisu Kim and Rongrong Li

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

Wing Yee Choi

Reciprocal Use of Artificial Intelligence in Audit Assignments pp. 9-20

Juan Barus Gultom, Etty Murwaningsari, Haryono Umar and Sekar Mayangsari

Factors Affecting Book-Tax Differences in Indonesian Manufacturing Industries pp. 21-28

Irwan . and Etty Murwaningsari

The Effect of Sustainability Report Disclosure and Innovations on Earnings Informativeness with Environmental Performance as a Moderating Variable pp. 29-37

I Gusti Ayu Diah Dhyanasaridewi and Etty Murwaningsari

The Effect of Activity Ratios to Company Profitability in the Trading, Services, and Investment Sectors pp. 38-45

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

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

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

Roland Standert

CEO Tenure and Financing Decisions of Nigerian Non-Financial Listed Firms: A Dynamic Panel Approach pp. 76-83

Abdullahi Sani

How Effective is Monetary Policy in the Presence of High Informality in Nigeria pp. 84-93

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

Charles Bahr, Lee Hui Shan and Alfred Lam

Economic Policy Uncertainty and Firm Performance in the Czech Republic pp. 10-16

Ivanka Nestoroska

The Finance-Growth Nexus: An Empirical Analysis from Brazil pp. 17-25

Francisco Marques, Patricia Almeida and Marcia Silva

Role of Financial Development in Economic Globalization: Evidence from Six Developing Countries pp. 26-33

Farah Amir

The Economic Policy Uncertainty and Firm Investment in Germany pp. 34-41

John Oliver

Volume 9, issue 2, 2020

Capital Structure and Firm’s Profitability: Evidence From Listed Consumer Goods Sector in Nigeria pp. 50-56

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

Melinda Malau

CSR and Firm Performance Nexus in UK: Empirical Evidence of Manufacturing Sector pp. 64-72

Daniel Limones

Fiscal Policy and Stock Market Efficiency in the USA: An ARDL Bounds Testing Approach pp. 73-81

Michael Anthony Adams

Government Size, the Composition of Public Spending and Economic Growth in Netherland pp. 82-89

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

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

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

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

Mark Schaub and David R. Kaiser

Impact of Management Accounting on Decision Making: A Zimbabwean Perspective pp. 37-49

Nyamwanza L., Mvundla N 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

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

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

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

Nixon Oluoch Omoro

Volume 8, issue 1, 2020

Does Ownership Structure Affect Risk Management? Evidence from an Emerging Economy, Kenya pp. 1-10

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

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

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

Jingchao Dai

Quality Imperative Value Addition and the Performance of Medium Scale Manufacturing Enterprises in Kenya pp. 39-46

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

Kyriazopoulos Georgios and Logotheti Maria-Rafailia

A New Literature Review on Financialization pp. 40-50

Hanying Qi

Research on the Influence of Economic Policy Uncertainty on Stock Market Heterogeneity Based on Investor Perspective pp. 51-58

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

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

Agus Bandiyono and Etty Murwaningsari

Does CEO Traits Influence Innovation? Evidence from the Kenya Banking Sector pp. 98-106

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

Tarus John Kipngetich, Joel Tenai and Ronald Bonuke

Volume 7, issue 1, 2019

Cultural Underpinnings of Nanotechnology and Industrial Development Diffusion in the Fourth Industrial Revolution: The Context of Cultural Determinism in Accounting Innovation pp. 1-7

Uche T. Agburuga

Do Corporate Social Responsibility and Corporate Governance Affect Tax Aggressiveness? Evidence from Indonesia pp. 8-16

David H.M. Hasibuan and Khomsiyah .

Executive Social Network and Enterprise Innovation pp. 17-23

Juan Zhang

Volume 6, issue 2, 2019

Research on the Characteristics of Uncertainty of China's Economic Policy pp. 36-42

Ting Liu and Rongxia Lv

The Effect of Accounting Information and Tax Information on Trading Value Moderated by Competitive Strategy pp. 43-50

Suhendra . and Etty Murwaningsari

Nation Branding Strategy for Zimbabwe: Towards an Integrated Nation Branding Framework pp. 51-63

Cleven Masango and Vannie Naidoo

Volume 6, issue 1, 2019

Review of Theoretical Explanations of IPO Underpricing pp. 1-18

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

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

Riris Rotua Sitorus and Etty Murwaningsari