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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An Assessment of Non-Executive Directors Influence on the Operating Profits of Manufacturing Firms in Nigeria

AUTHORS: EJIKE Sylvester I

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 12 May, 2018

PAGES: 1-7

DOI: 10.46886/IJARAFMS/v8-i2/4048

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Do Listed Companies Need an IFRS Committee Beside Audit Committee?

AUTHORS: Mohammad K. SHBEILAT, Mohammad N. AL HARASEES

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 12 May, 2018

PAGES: 8-18

DOI: 10.46886/IJARAFMS/v8-i2/4075

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The Evaluation of Internal Audit Functions for Effective Public Sector Administration: A Survey of Accra Metropolitan Assembly, Ghana

AUTHORS: Collins Frimpong OFORI, Li LU

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 12 May, 2018

PAGES: 19-27

DOI: 10.46886/IJARAFMS/v8-i2/4076

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Analysis of the Main Aspects Regarding the Price Indices Applied in the Determination of Inflation

AUTHORS: Madalina-Gabriela ANGHEL, Maria MIREA, Alexandru BADIU

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2018

PAGES: 28-36

DOI: 10.46886/IJARAFMS/v8-i2/4135

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Theoretical Characteristics of the Purchasing Power Parity in the EU Context

AUTHORS: Constantin ANGHELACHE, Andreea – Ioana MARINESCU, Tudor SAMSON

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2018

PAGES: 37-47

DOI: 10.46886/IJARAFMS/v8-i2/4136

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Strategic Management Accounting and the Dimensions of Competitive Advantage: Testing the Associations in Saudi Industrial Sector

AUTHORS: Ahmad Mohammed ALAMRI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2018

PAGES: 48-64

DOI: 10.46886/IJARAFMS/v8-i2/4137

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The Impact of Higher Education Output on Unemployment Rates in Jordan

AUTHORS: Duaa Saeed AL- MANASEER, Ali Mustafa AL- QUDAH

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2018

PAGES: 65-72

DOI: 10.46886/IJARAFMS/v8-i2/4138

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AUTHORS: James Ike UGWU, Emma Ike OKOYE

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jun, 2018

PAGES: 73-94

DOI: 10.46886/IJARAFMS/v8-i2/4185

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Romania's Strategy in the Field of Research and Innovation, in the Context of the European Union

AUTHORS: Constantin ANGHELACHE, Madalina-Gabriela ANGHEL, Daniel DUMITRESCU, Doina AVRAM

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jun, 2018

PAGES: 95-101

DOI: 10.46886/IJARAFMS/v8-i2/4186

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Analysis of the Effect of Accessing the Community Funds for Financing Investments on Romania's Economic Growth

AUTHORS: Madalina-Gabriela ANGHEL, Constantin ANGHELACHE, Daniel DUMITRESCU, Doina BUREA, Radu STOICA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jun, 2018

PAGES: 102-112

DOI: 10.46886/IJARAFMS/v8-i2/4187

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Capital Structure and CEO’s Personal Characteristics: Evidence from Jordan

AUTHORS: Rateb Mohammad ALQATAMIN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jun, 2018

PAGES: 113-125

DOI: 10.46886/IJARAFMS/v8-i2/4188

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Portfolio of Loans, Guarantees and Provisions

AUTHORS: Constantin ANGHELACHE, Ana Maria POPESCU, Madalina-Gabriela ANGHEL

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jun, 2018

PAGES: 126-131

DOI: 10.46886/IJARAFMS/v8-i2/4189

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Statistical Analysis of the Evolution of Humanity by Population and Resources

AUTHORS: Constantin ANGHELACHE, Cristian-Marian BARBU, Madalina-Gabriela ANGHEL, Andreea-Ioana MARINESCU

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jun, 2018

PAGES: 132-142

DOI: 10.46886/IJARAFMS/v8-i2/4190

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Effect of Electronic Customer Relationship Management on Electronic Service Quality Provided by the Commercial Banks in Kuwait

AUTHORS: Faraj Mazyed FARAJ ALDAIHANI, Nor Azman BIN ALI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 06 Jul, 2018

PAGES: 143-154

DOI: 10.46886/IJARAFMS/v8-i2/4239

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The Determinants of Relationship Between Budgetary Participation and Budgetary Slack

AUTHORS: Loggar BHILAWA, Achmad KAUTSAR

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 06 Jul, 2018

PAGES: 155-163

DOI: 10.46886/IJARAFMS/v8-i2/4240

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The Relationship between the Capital Market and the Real Economy: The Case of the European Union

AUTHORS: Ana-Maria TEPUS

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 06 Jul, 2018

PAGES: 164-169

DOI: 10.46886/IJARAFMS/v8-i2/4241

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The Effect of Energy Consumption on Economic Growth in Jordan

AUTHORS: Muath AL- KHAWALDEH, Ali Mustafa AL-QUDAH

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 14 Jul, 2018

PAGES: 170-177

DOI: 10.46886/IJARAFMS/v8-i2/4247

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Tax Revenue and Economic Development in Nigeria: A Disaggregated Analysis

AUTHORS: Moses Nnoruga OKEKE, Chikwelu M. MBONU, Amahalu Nestor NDUBUISI

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

PAGES: 178-199

DOI: 10.46886/IJARAFMS/v8-i2/4248

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Problems of Management Accounting Implementation: The Case of Balanced Scorecard Implementation within Jordanian Commercial Banks

AUTHORS: Islam KASASBEH

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jul, 2018

PAGES: 200-207

DOI: 10.46886/IJARAFMS/v8-i2/4271

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The Associations of Internal Audit Quality with Job Burnout and Job Satisfaction Based on Theory of Reasoned Action

AUTHORS: Mohannad Obeid AL SHBAIL

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jul, 2018

PAGES: 208-217

DOI: 10.46886/IJARAFMS/v8-i2/4272

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A Theoretical Discussion of Factors Affecting the Internal Audit Quality in Jordanian Public Shareholding Companies

AUTHORS: Mohannad Obeid AL SHBAIL

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jul, 2018

PAGES: 218-227

DOI: 10.46886/IJARAFMS/v8-i2/4273

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Examining Key Macroeconomic Factors Influencing the Stock Market Performance: Evidence from Tanzania

AUTHORS: Raphael GWAHULA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 28 Jul, 2018

PAGES: 228-234

DOI: 10.46886/IJARAFMS/v8-i2/4315

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Implementation of Good Corporate Governance and Voluntary Disclosure Compliance: 100 Compass Index Companies Listed Indonesian Stock Exchange (IDX) 2015-2016

AUTHORS: Rieke PERNAMASARI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 28 Jul, 2018

PAGES: 235-249

DOI: 10.46886/IJARAFMS/v8-i2/4316

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The Effectiveness of Audit Committee on Curbing Earnings Management Practices - pre and post - BCGC 2011: Further Look

AUTHORS: Omar Issa JUHMANI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 09 Aug, 2018

PAGES: 250-258

DOI: 10.46886/IJARAFMS/v8-i2/4317

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Forestalling Ingenious Approach to Financial Reporting in Post IFRS Regime in Dangote Cement Company Nigeria PLC

AUTHORS: Emmanuel Ikechukwu OKOYE, Nwoye John UGOCHUKWU, Abiahu Mary-Fidelis CHIDOZIEM

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 09 Aug, 2018

PAGES: 259-271

DOI: 10.46886/IJARAFMS/v8-i2/4380

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The Impact of the Binomial Option Pricing Model on Designing Hedge Portfolio. Empirical Study on Banking Sector in Amman Stock Exchange

AUTHORS: Suleiman Daood Al-oshaibat

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 09 Aug, 2018

PAGES: 272-280

DOI: 10.46886/IJARAFMS/v8-i2/4381

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The Moderating Effect of Islamic Religiosity on Compliance Behavior of Income Zakat in Kedah, Malaysia

AUTHORS: Yusuf HAJI- OTHMAN, Wan Nazjmi Mohamed FISOL, Mohd Sholeh Sheh YUSUFF

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 09 Aug, 2018

PAGES: 281-286

DOI: 10.46886/IJARAFMS/v8-i2/4382

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Impact of Asymmetric Information on the Investment Decision

AUTHORS: Florentina ISTRATE

Received: 20 Jun, 2018 | Revised: 09 Jul, 2018 | Published: 28 Aug, 2018

PAGES: 287-294

DOI: 10.46886/IJARAFMS/v8-i2/4463

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