International Journal of Academic Research in Accounting, Finance and Management Sciences

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Tax Avoidance: Impact of Financial and Non-Financial Factors

Deden Tarmidi, Pratiwi Nila…

Published: 23 May 2020

The Impact of Macroeconomics Variables toward Stock Market in Malaysia

Muhammad Aiman Haziq Norehan,…

Published: 22 May 2020

Factors that Determine House Price Index in Malaysia

Muhammad Faiz Abdul Rahman,…

Published: 20 May 2020


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Effects of Board Globalizing on Financial Performance of Banks in Nigeria

AUTHORS: Otuya SUNDAY, Ofeimun GODWIN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Oct, 2017

PAGES: 1-10

DOI: 10.46886/IJARAFMS/v7-i4/3304

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Achieving a Sustainable Business: The Role of Environmental Management Accounting in Corporate Governance

AUTHORS: Kwame Oduro AMOAKO, Emmanuel Opoku MARFO, Eric Nsiah GYABAAH, Kofi OWIREDU- GHORMAN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Nov, 2017

PAGES: 11-20

DOI: 10.46886/IJARAFMS/v7-i4/3399

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Evaluations on the Earning Quality of Listed Firms in Jordan

AUTHORS: Omar Zuhier Abdul-Karim AL-SHAR, Qiu DONGFANG

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Nov, 2017

PAGES: 21-32

DOI: 10.46886/IJARAFMS/v7-i4/3400

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Understanding and Awareness of Islamic Accounting: The Case of Malaysian Accounting Undergraduates

AUTHORS: Hazianti Abdul HALIM

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Nov, 2017

PAGES: 33-39

DOI: 10.46886/IJARAFMS/v7-i4/3401

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Extent of Compliance with Code of Ethics and its Impact on Internal Audit Effectiveness

AUTHORS: Muhammed Yassin RAHAHLE

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Nov, 2017

PAGES: 40-61

DOI: 10.46886/IJARAFMS/v7-i4/3402

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Market Rewards to Earnings Smoothing: Evidence from Firms’ Valuation in Nigeria

AUTHORS: Clement C.M. AJEKWE, Adzor IBIAMKE

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Nov, 2017

PAGES: 62-70

DOI: 10.46886/IJARAFMS/v7-i4/3403

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Financial Reporting Quality and Debt Contracting in Emerging Economy

AUTHORS: Ajla MURATOVIC- DEDIC, Nino SERDAREVIC

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Nov, 2017

PAGES: 71-82

DOI: 10.46886/IJARAFMS/v7-i4/3404

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Fraud Free Financial Report: A Conceptual Review

AUTHORS: A. J. OMOOLORUN, T. O. ABILOGUN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Nov, 2017

PAGES: 83-94

DOI: 10.46886/IJARAFMS/v7-i4/3405

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A Comparative Analysis of Macroeconomic Variables and Stock Market Performances in Africa (2000-2015)

AUTHORS: Christian N. WORLU, Cordelia Onyinyechi OMODERO

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 14 Nov, 2017

PAGES: 95-102

DOI: 10.46886/IJARAFMS/v7-i4/3436

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Preparation of High Education in Applying International Audit Standard (ISA) in Audit Subject

AUTHORS: Kazia LATURETTE

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 14 Nov, 2017

PAGES: 103-109

DOI: 10.46886/IJARAFMS/v7-i4/3437

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An Analytical Study of the Impact of Inflation on Economic Growth in Nigeria (1970-2016)

AUTHORS: Sunusi Yahaya ENEJOH, Ahmad Muhammad TSAUNI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 14 Nov, 2017

PAGES: 110-120

DOI: 10.46886/IJARAFMS/v7-i4/3438

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Interpret the Change of Standard in Auditing Course Learning Process Using Interactive Control System

AUTHORS: Stanislaus Adnanto MASTAN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 14 Nov, 2017

PAGES: 121-127

DOI: 10.46886/IJARAFMS/v7-i4/3439

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Behavioural Finance: Providing a Helping Hand in Understanding Individuals Financial Behavioural

AUTHORS: Dana Mihaela ANASTASIU

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Nov, 2017

PAGES: 128-133

DOI: 10.46886/IJARAFMS/v7-i4/3443

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Earnings Management and Banks Performance: Evidence from Europe

AUTHORS: Mohammad M. ALHADAB, Bassam AL- OWN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Nov, 2017

PAGES: 134-145

DOI: 10.46886/IJARAFMS/v7-i4/3444

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Sovereign Credit Rating Changes and Its Impact on Financial Markets of Europe during Debt Crisis Period in Greece and Ireland

AUTHORS: Fahad BASHIR, Omar MASOOD, Abdullah Imran SAHI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 03 Dec, 2017

PAGES: 146-159

DOI: 10.46886/IJARAFMS/v7-i4/3469

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Decision Usefulness and Financial Reporting: The General Public Perspective

AUTHORS: Kazeem Akanfe SOYINKA, Michael Omotayo FAGBAYIMU, Emmanuel ADEGOROYE, John Oladipo OGUNMOLA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 08 Dec, 2017

PAGES: 160-168

DOI: 10.46886/IJARAFMS/v7-i4/3470

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Tax Compliance Barriers and Internally Generated Revenue in Nigeria: Empirical from Small and Medium Enterprises in Portharcourt Metropolis

AUTHORS: Lawyer Chukwumah OBARA, Efeeloo NANGIH

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 08 Dec, 2017

PAGES: 169-176

DOI: 10.46886/IJARAFMS/v7-i4/3481

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Safety Practices and Performance of Oil and Gas Servicing Companies in Nigeria: Empirical Evidences from Selected Companies in Portharcourt

AUTHORS: Efeeloo NANGIH

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 08 Dec, 2017

PAGES: 177-181

DOI: 10.46886/IJARAFMS/v7-i4/3482

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Impact of Organizational Conflict Strategies on Organizational Commitment at Public Universities in the North Region of Jordan

AUTHORS: Riad Ahmad Mohammed ABAZEED

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 08 Dec, 2017

PAGES: 182-194

DOI: 10.46886/IJARAFMS/v7-i4/3483

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SMEs and its Role in Economic and Socio-Economic Development of Pakistan

AUTHORS: Ammad ZAFAR, Sadaf MUSTAFA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 08 Dec, 2017

PAGES: 195-205

DOI: 10.46886/IJARAFMS/v7-i4/3484

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Investigating the Role of Institutional Intermediary Variable in Explaining the Relationship between Firm Value and Profit Quality in Listed Firms in the Tehran Stock Exchange

AUTHORS: Ahmad KAABOMEIR, Abdolnabi ALBOGHOBEISH, Hamidreza TAHERI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 Dec, 2017

PAGES: 206-215

DOI: 10.46886/IJARAFMS/v7-i4/3509

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Audit Quality Determinants: Evidence from Quoted Health Care Firms in Nigeria

AUTHORS: Amahalu Nestor NDUBUISI, Moses Nnoruga OKEKE, Obi Juliet CHINYERE

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 24 Dec, 2017

PAGES: 216-231

DOI: 10.46886/IJARAFMS/v7-i4/3540

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The Effectiveness of the Implementation of Internal Control in Kuwaiti Shareholding Companies

AUTHORS: Meshari Saad Awad ALHARBI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 24 Dec, 2017

PAGES: 232-241

DOI: 10.46886/IJARAFMS/v7-i4/3541

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The Calculation of Economic and Financial Indicators Based on the Balance Sheet of Economic Entities in Romania

AUTHORS: Ilie RASCOLEAN, Ileana - Sorina RAKOS

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 29 Dec, 2017

PAGES: 242-247

DOI: 10.46886/IJARAFMS/v7-i4/3569

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Accounting Information Systems as Sensemaking Tools in Decision-Making Processes of Small Firms

AUTHORS: Carmela RIZZA, Antonio LEOTTA, Daniela RUGGERI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 29 Dec, 2017

PAGES: 248-262

DOI: 10.46886/IJARAFMS/v7-i4/3570

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TMAP: Trip Recommendation System Accommodating the Mobile Tourist Preferences

AUTHORS: Ferdi SONMEZ, Arif Mehmet AKAY

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 29 Dec, 2017

PAGES: 263-277

DOI: 10.46886/IJARAFMS/v7-i4/3571

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Alignment between Board of Directors Roles and Top Management Leadership Styles: An Empirical Study on Defense and Security industry in the Hashemite Kingdom of Jordan

AUTHORS: Hisham A. Al RAWASHDEH, Sabah H. ALI- AGHA, Ayad F. ALTEMEMI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 Jan, 2018

PAGES: 278-295

DOI: 10.46886/IJARAFMS/v7-i4/3691

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Relationship between Cash Conversion Cycle (CCC) with Firm Size and Profitability

AUTHORS: Hassan Subhi Al-Abass

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 Jan, 2018

PAGES: 296-304

DOI: 10.46886/IJARAFMS/v7-i4/3692

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