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Journal of Accounting and Finance in Emerging Economies
ISSN 2519-0318 · CSRC Publishing · 510 artikel di indeks
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Artikel Jurnal
An Analysis of Financial Sustainability in Local Government in Ghana
Purpose: The study aimed to analyse the financial sustainability in local government in Ghana. The study used census balanced panel data design and survey approach to administer 621 structured questionnaires to the chief audit executives, audit committee and board of directors’ chairpersons in the…
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Artikel Jurnal
Artificial Intelligence Integration in Existing Payment Systems: Challenges and Addressed Strategies for Operational Optimization in Tanzanian Financial Institutions
Purpose: This study examined the integration of Artificial Intelligence (AI) into Tanzanian payment systems and its contribution to operational optimisation. It focused on how AI improves transaction efficiency, enhances fraud detection, and supports financial inclusion while identifying key…
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Artikel Jurnal
A Comprehensive Review of Voluntary Tax Compliance: Evidence from Sri Lanka and Global Research
Purpose: This review examines the key determinants of voluntary tax compliance in Sri Lanka and internationally. It aims to identify behavioural, institutional, economic, and technological factors influencing taxpayers’ willingness to comply and to provide policy recommendations relevant to Sri…
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Relationship between IFRS Adoption and Financial Reporting Quality in Saudi Arabia and the United Arab Emirates
Purpose: This study examines the effect of International Financial Reporting Standards (IFRS) adoption on financial reporting quality (FRQ) among non-financial listed firms in Saudi Arabia and the United Arab Emirates (UAE). Financial reporting quality is assessed using two complementary measures…
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Board Diversity Effect on Earnings Management among Saudi Arabia, Jordan, Palestine, and the United Arab Emirates
Purpose: The purpose of this research is to investigate the effects of board diversity and board composition on earnings management of publicly traded non-financial firms in the Middle East institutional and regulatory environment (Saudi Arabia, Jordan, Palestine and UAE)…
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Artikel Jurnal
IT Knowledge and 4IR Skills Needed from Internal Auditors in South African Companies
Purpose: This study examines the expected IT knowledge and Fourth Industrial Revolution (4IR) skills needed from internal auditors in South African companies. The study examines key 4IR technologies and IT skills relevant to the internal audit profession and proposes recommendations for improving…
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Artikel Jurnal
Beyond Decision Support: Economic Additionality in Biological Asset, Biodiversity and Natural Capital Accounting in South Africa
Purpose: The purpose of this study is to examine whether nature-related accounting changes economic decisions and resource use in a South African context. Design/Methodology/Approach: A qualitative critical-integrative review examined 51 purposively selected sources, including 42 academic studies…
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Artikel Jurnal
Corporate Governance, Financial Policy, and Corporate Investment Efficiency: Rethinking the Role of Family Ownership in Emerging Market
Purpose: This study aims to determine the effect of corporate governance mechanisms and financial policy on the efficiency of corporate investment and to examine the moderating role of family ownership in the emerging market. Design/Methodology/Approach: Using panel regression techniques, the study…
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Artikel Jurnal
Effect of Budget allocation on Financial Performance of Public Senior Secondary Schools in Matungu Sub County, Kakamega County Kenya
Purpose: To establish the effect of budget allocation on financial performance of public Senior secondary schools in Matungu sub County, Kakamega County Kenya Methodology: The study adopted descriptive research design. The study targets 31 public senior secondary schools in Matungu Sub County…
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Artikel Jurnal
Digital Transformation in Management Accounting: Drivers, Barriers and Evidence from Saudi Arabia
Purpose: This study examines how organisational drivers and implementation barriers shape digital transformation in management accounting across Saudi organisations. It addresses the limited empirical evidence on the simultaneous influence of enabling and constraining conditions within an…
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Artikel Jurnal
Moderating Effect of Organizational Factors on the Relationship between Occupational Safety and Health Practises and Performance of Electricity Distribution Contracted Firms in Western Kenya
Purpose: To investigate the moderating effect of Organizational factors on the relationship between occupational safety and health practises and performance of electricity distribution contracted firms in Western Kenya Methodology: The study employed a descriptive correlational research design and…
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Artikel Jurnal
Mediating Role of Audit Fees in the Relationship Between Intellectual Capital and Financial Distress: Evidence from Pakistan’s Non-Financial Sector
Purpose: This study investigates the relationship between intellectual capital (IC) and financial distress and examines the mediating role of audit fees in the non-financial sector in the context of Pakistan. Drawing on the Resource-Based View (RBV), the study examines whether intellectual capital…
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Artikel Jurnal
Financial Systems and Sustainability Outcomes: A Panel Investigation of Emerging Markets
Purpose: This study investigates the impact of financial inclusion and foreign direct investment (FDI) on sustainable development outcomes in Belt and Road Initiative (BRI) countries. While previous research has explored the role of financial development and international investment separately…
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Artikel Jurnal
Effect of Green Packaging on Performance of Registered Supermarkets in Kenya
Purpose: The effect of green packaging on performance of registered supermarkets in Kenya. Design: The theories behind this study include circular economy theory. Descriptive and correlational research designs were adopted in this study. The researcher adopted a pragmatic approach. The 31…
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Artikel Jurnal
Impact of Green Warehouse Practices on Performance of Sugar Manufacturing Firms in Western Region Kenya
Purpose: To examine the impact of green warehouse practices on performance of sugar manufacturing firms in Western region Kenya Design/Methodology/Approach: This research used two types of designs, namely causal and descriptive research. The target population included 152 procurement staffs and…
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Artikel Jurnal
Moral Hazard and Debt Financing: The Role of Block holders in Leverage and Buyback Decisions in Indonesian Firms
Purpose: This study investigates the impact of moral hazard and block holder ownership structure on debt financing choices of corporations undertaking share buybacks on the Indonesia Stock Exchange by emphasizing internal monitoring procedures to reduce agency risks. Design/Methodology/Approach…
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Artikel Jurnal
Digital Financial Literacy as a Catalyst for Financial Inclusion: A Comprehensive Systematic Literature Review and Future Research Agenda
Purpose: Financial inclusion is an important global development issue, particularly in economies where access to formal financial services remains limited. Digital Financial Literacy (DFL) has increasingly become a key factor in helping individuals understand, access and use digital financial…
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Artikel Jurnal
A Review of the Moderating Effect of Audit Quality on Data Analytics and Integrated Reporting
Purpose: The aim of this work is to investigate the moderating effects of audit quality on data analytics tools and integrated reporting (IR). In particular, the study seeks to investigate the relationship that visualization tools, programming/data processing tools, and AI-based analytics have on…
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Artikel Jurnal
Festivals' Effect on India's Tourism and Hospitality Sector Stock Returns
Purpose: This study investigates whether Hindu cultural and religious festivals create systematic return patterns in the tourism and hospitality sector, thereby challenging the Efficient Market Hypothesis. Design/Methodology/Approach: The study analyzes select Bombay Stock Exchange-listed tourism…
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Artikel Jurnal
Causality between Financial Performance and Corporate Governance: Evidence from South African Financial Institutions
Purpose: This study sought to investigate causality between financial performance and corporate governance in 21 South African financial institutions comprising of insurance companies and banks. This study used panel annual data spanning from 2007 to 2020. Design/Methodology/Approach: Applied…