Academy of Accounting and Financial Studies Journal

A double blind, refereed journal which publishes theoretical and empirical manuscripts in accounting and finance. It's primary objective is to expand the boundaries of the literature by supporting the exchange of ideas and insights which further the understanding of accounting and finance.

Articles from Vol. 22, No. 3, 2018

Accounting Irregularity, Improper Revenue Recognition and Auditor Litigation
INTRODUCTIONAuditors, by the nature of their fiduciary relationship with investors, are required to design their audits to provide reasonable assurance that financial statements are not materially misstated. This duty of care of the auditor notwithstanding,...
Adoption of Mobile Money Services and the Performance of Small and Medium Enterprises in Zimbabwe
INTRODUCTIONThe critical role played by Small and medium enterprises (SMEs) as catalysts for overall economic performance is widely accepted and documented (Ngek, 2014). According to the World Bank (2016), SMEs play a pivotal role towards sustainable...
Basic Models of Tax Federalism in Global Practice: Specific Characteristics and Structural and Functional Organization
INTRODUCTIONOf 192 member states of the United Nations, 28 are federations. 40% of the global population live there (Maiburov & Ivanov, 2014). Federal governance is known in almost every democratic state and many countries employ elements of federalism...
Big Data Analytics-Application of Artificial Neural Network in Forecasting Stock Price Trends in India
INTRODUCTIONBig Data becomes the buzzword in the field of technology for some time now (Tayal et al., 2018). Siegel (2016) emphasized that a little prediction goes a long way. Forecasting the movement of stock price of a company and stock index is a...
Blended Learning and Accounting Education in Kuwait: An Analysis of Social Construction of Technology
INTRODUCTIONIn an attempt to reduce the cost of higher education for both the learners and the providers, as well as amidst growing demand for the education, blended learning has been considered as the way to go (Chen and Jones, 2008; Ying and Yang,...
Comparative Value Relevance of Accounting Information in the Ifrs Period between Manufacturing Company and Financial Services Go Public in Indonesia Stock Exchange
INTRODUCTIONAn information is available in the capital market can be considered meaningful or valuable if the existence of such information causes investors to transactions reflected in the stock price changes (Rahmawati, 2005). Accounting information...
Determinants Influencing Conditional and Non-Conditional Conservative Accounting
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONWatts (2003a) describes conservative accounting as one of the oldest accounting principles that has an influence on assessment and the root of the principle of realization. Bliss (1924) defined conservative...
Do Cognitive Style and Fairness Affect Accounting Students' Performance?
INTRODUCTIONThe budget used in decentralized organizations has three main objectives: communicating strategic plans to organizational divisions, coordinating activities between divisions and motivating and evaluating the performance of divisional managers...
Effective Investment Policy as a Factor of Successful Economic Development
INTRODUCTIONThe investment climate, which aims to ensure the reproduction of fixed capital, can be regarded as a key factor of economic development (Dollar et al., 2005; Ghisellini et al., 2016; Nam et al., 2016; Budanov, 2017; Sargsyan, 2017). According...
Evaluating the Effect of Owners' Demographic Characteristics on the Financial Management Behaviour of Rural Entrepreneurs in South Africa
INTRODUCTIONSouth Africa is confronted with a severe unemployment rate of 27% (Statistics South Africa, 2016). Unemployment and poverty are high in rural areas, with black South Africans living in poverty compared to other races (World Bank Report, 2018)....
Financial Statement Fraud: Perspective of the Pentagon Fraud Model in Indonesia
INTRODUCTIONFraud has become a global phenomenon due to the fact that it occurs in many countries in various sectors and industries, in addition to being carried out by actors at various different levels. The Global Fraud Study (2016) conducted by the...
Graduates' Accounting Competencies in Global Business: Perceptions of Indonesian Practitioners and Academics
INTRODUCTIONEconomic globalization impacts on the reduction of states' borders to do business. The inflows and outflows of goods, services, labour, and capital become more intensive as international arrangements on free trading increase. Indonesia has...
Learning Orientation, Access to Debt Finance, Organizational Capability and Performance of Small and Medium Enterprises: A Proposed Model
INTRODUCTIONToday's business environment is characterized by rapid technological changes and stiff competition. This means that no business enterprise takes an ad-hoc approach to the marketplace and expects to outperform others. Thus, to perform excellently...
Models of Mortgage Lending: Cross-Country Evidence
INTRODUCTIONCurrently, providing citizens with affordable housing is one of the urgent social and economic problems (Suarez & Vassallo, 2004; Piazzesi et al., 2007; Chen et al., 2010). In the world practice, there are various models of mortgage lending...
Raw-Materials Potential of Corporate Enterprises: Topical Issues of Accounting, Analytical Procurement and Financial Backing
INTRODUCTIONNew political and economic fundamentals require changes in managerial approaches as well as finding such forms that would meet current economic conditions of economic management. It becomes much more difficult to manage a corporate enterprise...
Regime Changes in the South African Rand Exchange Rate against the Dollar
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONIn his opening speech to receive the 2003 Nobel Prize for Economic Sciences, Engle (2004) has this to say: " The advantage of knowing about risk is that we can change our behavior to avoid them" (p.1)....
Relationship between Tax Avoidance and Key Financial Indicators in Korea's Construction Waste Disposal Industry
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONThe management of various types of waste is essential to ensuring a sustainable environment. In the Korean context, consciousness regarding waste management has sharply increased because of the worsening...
Resource-Saving Problems: World Experience and Kazakhstan
INTRODUCTIONThe world economy is on a threshold of new increase in the volume of investment into fixed capital, the national economies directed on improvement of quality, and future new social and economic structure assumes widespread introduction of...
Tax Compliance of Small and Medium Enterprises through the Self-Assessment System: Issues and Challenges
INTRODUCTIONSMEs in developing countries are the backbone of indigenous investments. The factors affecting their growth among others are perceived to be the economic environment which has ripple effects in contaminating tax compliance. In developing...
The Applicability of Target Costing in Jordanian Hotels Industry
INTRODUCTIONThe increase of internal and external competition between entities and the newly methods that emerged in setting prices of services have promoted companies to overview their pricing methods to be more competitive in the market by achieving...
The Effect of Audit Team Norms on Auditor Objectivity
INTRODUCTIONWhile there are numerous evidence that a long-term tenure of auditors may reduce the auditor's independence and audit quality (Bamber & Iyer, 2007; Svanberg & Ohman, 2015), other evidence suggest that a long-term tenure of auditors...
The Effect of Consolidation for the Interplay between Risk and Double Leverage Inside Bank Holding Companies
INTRODUCTION TO "DOUBLE LEVERAGE" INSIDE BANK HOLDING COMPANIESAccording to the Board of Governors of the Federal Reserve System (2016), "double leverage" denotes the circumstance where "debt is issued by the parent company and the proceeds are invested...
The Impact of Making Tax Digital Application on the Accounting Costs
HIGHLIGHTS1. The UK HMRC has proposed for implementation of the Making Tax Digital programs in the year 2020; saying that it will make paying taxes easier and more efficient.2. Small businesses and self-employed persons have however opposed the idea...
The Impact of Nomination and Remuneration Committee on Corporate Financial Performance
INTRODUCTIONRecent reviews of Corporate Governance research on corporate boards have specified that though much has been learned and already done, it's time for reflection and the exploration of new directions in board research and focus on less researched...
The Implications of Internal and External Auditing Integration on the Auditing Performance and Its Impact on the Expectation Gap :an Exploratory Study in the Iraqi Environment
INTRODUCTIONIt is worth mentioning that the increased fraud and illegal connections have resulted in lower public confidence in financial reporting and audit, and a mismatch between financial reporting users' expectations of what they should be or what...
The Usefulness of Financial Accounting Systems in Islamic Education Institutions: Lessons Learned
INTRODUCTIONThe accounting process has a digest as a core form of communication, with financial or management implications. Business information should be presented by accountants to meet the needs of users, and this information should be clearly stated,...
The Value-Relevance of Operating Cash Flow: Comparative Study of Banks' Listed on the Egyptian and Beirut Stock Exchanges
INTRODUCTIONThe period of financial crisis since 2007 and beyond has witnessed a debate on how to avoid another crisis. This debate has focused on credit rating and liquidity issues in the banking sector, re-evaluating the banks' assets and derivatives,...
Transition of Insurance Market to Oligopoly: Benefits and Drawbacks
INTRODUCTIONThe insufficiently developed and substantiated issue of insurance market oligopolization impact on the system of insurance relations, functioning in the context of country's accession to the World Trade Organization (WTO), is a pressing problem...
Well and Woes of Tourism Promotion in Bangladesh: Investment Perspective
INTRODUCTIONImportance of Tourism for Economic Growth of BangladeshTourism has become one of the largest industries and one of the fastest growing income generating sectors which play important role in the economic development of a country by generating...
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