Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Accounting
Exploring the Determinants of Firms’ Short-Term Investment Across the GCC Countries

Mahmood Ali Al Wahaibi; Syed Sadullah Hussainy; Afshan Younas Durrani

Volume 11, Issue 2 , February 2024, , Pages 127-147

https://doi.org/10.5281/zenodo.10892314

Abstract
  This study sheds novel light on the factors influencing short-term investments made by businesses. It delves into the impact of previously unexplored variables on working capital requirements at both the firm and macroeconomic levels. These variables include equity issuance activity, corporate yields, ...  Read More

Accounting
The Impact of Financial Technology on Auditing Profession: An Analytical Perspective

Mohamed Khamis Zaytoun; Mohamed Mahmoud Elhoushy

Volume 11, Issue 2 , February 2024, , Pages 194-211

https://doi.org/10.5281/zenodo.10892766

Abstract
  This research aims to analyze the impact of the increasing development of financial technology on the auditing profession. To achieve this goal, it defined financial technology as the use of technological innovation in the financial sector using the online market as a place to provide solutions to various ...  Read More

Accounting
A Proposed Digital Platform for Accounting Disclosure about Corporate Social Responsibility

Sherif Nagy Mohamed; Ahmad Abdelsalam Abu-Musa; Amal Mahmoud El-Ghaish

Volume 11, Issue 1 , January 2024, , Pages 19-37

https://doi.org/10.5281/zenodo.10808920

Abstract
  This study provides a proposed digital platform for accounting disclosure of corporate social responsibility (CSR) performance. The purpose of this digital platform is to help companies disclose their sustainability performance in accordance with international standards by providing a platform for activities ...  Read More

Accounting
Discretionary Accruals-Earnings Management Across Industries: Implications for Financial Reporting Quality

Thakoor Sharma Geerawo

Volume 10, Issue 12 , December 2023, , Pages 1039-1057

https://doi.org/10.5281/zenodo.10659349

Abstract
  This study explores the variations in discretionary accruals’ specific earnings management practices across different industries and their implications for financial reporting quality. Discretionary accruals are part of earnings management which affect the quality of financial reporting. These ...  Read More

Accounting
Effect of CEO Characteristics and Financial Performance of Listed Consumer Goods Firms in Nigeria

Mohammed Bukar Kauji; Shehu Hassan Usman; Saidu Adamu

Volume 10, Issue 12 , December 2023, , Pages 1058-1079

https://doi.org/10.5281/zenodo.10663252

Abstract
  The study examines the effect of chief executive officers (CEO) Characteristics on the financial performance of listed fast moving consumer goods firms in Nigeria from 2013 to 2022. The study used a sample size of thirteen (13). The dependent variable was measured by ROA and ROE. The study engaged a ...  Read More

Accounting
Employee Compensation and Turnover of Chevron Group of Companies

Lawrence Wahua; Ike Romanus Chukwuma; Temitope Reuben Akinsete; Samuel Brobbey

Volume 10, Issue 12 , December 2023, , Pages 1080-1100

https://doi.org/10.5281/zenodo.10663915

Abstract
  Dearth of quantification of the nexus between employee compensation and turnover gave rise to this empirical investigation of the effect of employee salary, employee pension scheme, employee allowance, employee share bonus, and employee savings scheme on turnover of Chevron Group of Companies using audited ...  Read More

Accounting
Scientific Revolution in Accounting: Paradigm Shift Towards the Use of Fair Values

Hamidreza Hajeb; Safdar Alipour; Ali Ghayouri Moghadam

Volume 10, Issue 12 , December 2023, , Pages 1101-1114

https://doi.org/10.5281/zenodo.10668196

Abstract
  The controversy surrounding the scientific or artistic nature of accounting has been the subject of various scientific circles for years, and the source of such debates is the fundamental difference between accounting and natural sciences such as physics, in such a way that some experts consider physics ...  Read More

Accounting
Moderating Effect of Dividend Policy on the Relationship Between Profitability and Firm Value of Listed Banks in Nigeria

Ibrahim Mallam Fali; Daniel Orsaa Gbegi; Philip Jehu

Volume 10, Issue 11 , November 2023, , Pages 904-923

https://doi.org/10.5281/zenodo.10473127

Abstract
  Past studies have presented inconclusive results on the relationship between profitability and firm value, there is a need to take into consideration a moderating variable to strengthen the relationship. This study therefore, introduces dividend policy as moderator to examine its effect on the relationship ...  Read More

Accounting
Earnings Quality and Financial Performance of Kenyan Public Listed Non-Financial Firms

Edwin K Sitienei

Volume 10, Issue 11 , November 2023, , Pages 938-949

https://doi.org/10.5281/zenodo.10477375

Abstract
  This study sought to address the effects of earnings quality on the financial performance of Non-financial firms listed at the Nairobi Securities Exchange(NSE). Three attributes of earnings quality; predictive value, feedback value, and earnings accruals quality, were adopted as measures of earnings ...  Read More

Accounting
The Obstacles of Using Qualitative Approach in Accounting Research: Perceptions of Accounting Departments' Faculty Members of Libyan Universities

Rezgalla Musbah Abdalla

Volume 10, Issue 11 , November 2023, , Pages 950-972

https://doi.org/10.5281/zenodo.10477892

Abstract
  Although the qualitative approach has been recognized as an effective approach to link accounting research with accounting practices and accounting education, the accounting research is still dominated by the quantitative approach. The unpopularity of the qualitative approach in accounting research is ...  Read More

Accounting
Analysis of the Tax Gap and Its Affecting Factors Using Game Theory Approach

Mohammad Hadi Sobhanian; Salah Salimian; Azadeh Ashrafi

Volume 10, Issue 10 , October 2023, , Pages 748-764

https://doi.org/10.5281/zenodo.10429430

Abstract
  The tax gap can be considered as the criterion and principle of the effectiveness and efficiency of the tax system. Inadequate collection of taxes as well as non-realization of tax revenues is called tax gap, which is one of the factors that aggravate the budget deficit. In this paper, the issue of tax ...  Read More

Management
Earnings Management and MD&A Readability: Does Business Strategy Matter? Evidence in Indonesia

Dyna Rachmawati; Magdalena Jayati Marinda Janggu

Volume 10, Issue 10 , October 2023, , Pages 806-832

https://doi.org/10.5281/zenodo.10432235

Abstract
  This study aims to examine the role of business strategy in the relationship between earnings management and MD&A readability. Previous research has shown inconsistency of results in testing the effect of earnings management on MD&A readability. This inconsistency can be caused by the fact that ...  Read More

Accounting
The Process of Controlling and Monitoring Operational Risk Using COSO ERM at PT. Agro

Matias Andika Yuwono; Dyna Rachmawati

Volume 10, Issue 10 , October 2023, , Pages 833-860

https://doi.org/10.5281/zenodo.10437649

Abstract
  Agro is a growing company engaged in the plantation sector. As a growing company, companies need to improve company performance by implementing a risk management process based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management (ERM) to reduce disruption ...  Read More

Accounting
The Nomination and Remuneration Committee: Does it Really Matter on the Financial Performance of Insurance Companies in Bangladesh?

Tanzina Haque

Volume 10, Issue 9 , September 2023, , Pages 734-747

https://doi.org/10.5281/10.5281/zenodo.10145458

Abstract
  The establishment of the nomination and remuneration committee (a key element of corporate governance structures) arises from the imperative to uphold principles of fairness, impartiality and transparency within the organization which serves to strengthen stakeholders’ confidence and enhance overall ...  Read More

Management
The Pattern of Blockchain Technology Deployment Requirements in the Developing Accounting Industry

Ali Najarian; Roya Hejazinia

Volume 10, Issue 8 , August 2023, , Pages 513-537

https://doi.org/10.5281/zenodo.8418068

Abstract
  In the accounting position, there has been a great deal of spotlight on the utilization of blockchain innovation, particularly in developing countries, where apparently remarkable assumptions ought to be acknowledged in the near future. The objective of this study is to recognize the prerequisites that ...  Read More

Accounting
Determinants of Voluntary Carbon Disclosure in Indonesian Company: Greenwashing Risks

Mega Silvia; Fei Guo

Volume 10, Issue 8 , August 2023, , Pages 551-573

https://doi.org/10.5281/zenodo.8419436

Abstract
  There is a greenwashing risk in voluntary carbon disclosure and there are no adequate regulations for stakeholder protection. So, there is a risk of providing information that can mislead stakeholders in making decisions. This research will analyze the determinants of carbon emission disclosure by considering ...  Read More

Accounting
The Effect of Internal Audit and Audit Committee Formation History on the Company’s Performance: Moderating Role of Firm Age

Javad Forouzandeh; Arezoo Aghaei Chadegani

Volume 10, Issue 7 , July 2023, , Pages 468-479

https://doi.org/10.5281/zenodo.8267330

Abstract
  Conflict of interests between shareholders and managers and other problems have led to the creation of corporate governance mechanisms. But, firms’ performances and the effect of corporate governance mechanisms on firm performance are still of interest to researchers. The objective of this study ...  Read More

Accounting
The Relationship Between Budgetary Evaluation, Organizational Decentralization and Firm’s Performance

Azzouz Elhamma

Volume 10, Issue 7 , July 2023, , Pages 495-512

https://doi.org/10.5281/zenodo.8272397

Abstract
  Certainly, the use of the achievement of budgetary objectives as a criterion for evaluating individual performance of managers (budgetary evaluation) is considered a controversial subject. It has been the subject of some research studies to understand its diversity and its impact on firm's performance. ...  Read More

Management
Testing the Accuracy of Altman, Springate, and Zmijewski Models in the Context of Indonesian Banking

Adi Gunanto

Volume 10, Issue 6 , June 2023, , Pages 379-395

https://doi.org/10.5281/zenodo.8208093

Abstract
  This research aims to identify the most accurate model for predicting bankruptcy in the banking industry in Indonesia. The three models used in this study are the Altman X-Score, Springate S-Score, and Zmijewski Z-Score models. The population used consists of all banks listed on the Indonesia Stock Exchange ...  Read More

Accounting
Impact of Firm Size on Digitalization of Management Control: Evidence from Morocco

Azzouz Elhamma; Rajae El-Moumane

Volume 10, Issue 6 , June 2023, , Pages 412-424

https://doi.org/10.5281/zenodo.8216014

Abstract
  For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, ...  Read More

Accounting
Making Animals Visible in Sustainability Accounting with Critical Look at Financial Valuation

Esmail Tavakolnia

Volume 10, Issue 5 , May 2023, , Pages 360-378

https://doi.org/10.5281/zenodo.8062966

Abstract
  Although human rights have widely been addressed in scientific communities, animal rights and relevant challenges have mainly been neglected. Despite all unfortunate accidents that happen to animals, their unfavorable status has rarely been discussed in the literature on sustainable development or sustainability ...  Read More

Accounting
Corporate Governance Characteristics and Discretionary Accruals Among Non-Financial Firms Listed in Nairobi Securities Exchange

Edwin Sitienei

Volume 10, Issue 3 , March 2023, , Pages 157-169

https://doi.org/10.5281/zenodo.7906136

Abstract
  This study explores the relationship between corporate governance traits and discretionary accruals among non-financial firms listed in NSE. Our study discovered that the board size has a relatively insignificant negative impact on the discretionary accruals of non-financial firms listed in the NSE using ...  Read More

Accounting
Impact of Board Size and Financial Leverage on Firm Value: Evidence from a Fastest Growing Economy

Md Maniruzzaman

Volume 10, Issue 3 , March 2023, , Pages 206-222

https://doi.org/10.5281/zenodo.7912656

Abstract
  This paper plans to examine the effects of board size and financial leverage on the firm value measured as ROE and Tobin’s Q of DSE-listed manufacturing companies in Bangladesh ranging a period from 2010 to 2022. This research developed ordinary least square (OLS) and fixed effects model (FEM) ...  Read More

Accounting
Evolutionary Path of Responsible Research and Innovation: Opening the Black Box of RRI

Akbar Mohammadi; Sahar Babaei

Volume 10, Issue 2 , February 2023, , Pages 135-148

https://doi.org/10.5281/zenodo.7783496

Abstract
  In the new generation of entrepreneurial and community-based universities, their role in solving social issues and socializing has become much more essential. If universities and scientific institutions want to take action in this direction more than before, it is necessary to gain an accurate understanding ...  Read More

Accounting
A Conceptual Framework of the Business Model Disclosure

Mojtaba Ghanbarzadeh

Volume 10, Issue 1 , January 2023, , Pages 64-86

https://doi.org/10.5281/zenodo.7699045

Abstract
  The term business model (BM) is one of the topics that has recently been addressed in the area of ​​accounting literature and seeks to explore how to improve the information content of financial statements. The present study is a qualitative research, in the first step in order to collect qualitative ...  Read More