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

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Mapping the Evolution Trends in Cash Holdings Research: Current Status and Future Directions 绘制现金持有量研究的演变趋势图：现状与未来方向
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-04-20 DOI: 10.6007/ijarafms/v14-i2/21161
Maisarah Abd Rahim Abd Rahim, Nurhafiza Abdul Kader Malim, S. Azizan, Md Harashid Haron, Mohd ‘Atef Md Yusof
{"title":"Mapping the Evolution Trends in Cash Holdings Research: Current Status and Future Directions","authors":"Maisarah Abd Rahim Abd Rahim, Nurhafiza Abdul Kader Malim, S. Azizan, Md Harashid Haron, Mohd ‘Atef Md Yusof","doi":"10.6007/ijarafms/v14-i2/21161","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21161","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140681230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Evaluating Accounting Information Systems in Jordanian Municipalities 评估约旦市政当局的会计信息系统
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-04-19 DOI: 10.6007/ijarafms/v14-i2/21169
Eman Diab Suleiman Mas'eed
{"title":"Evaluating Accounting Information Systems in Jordanian Municipalities","authors":"Eman Diab Suleiman Mas'eed","doi":"10.6007/ijarafms/v14-i2/21169","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21169","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":" 34","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140682921","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Board Gender Diversity and Cost of Debt: Evidence from MENA Region: Conceptual Paper 董事会性别多样性与债务成本：中东和北非地区的证据：概念文件
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-04-17 DOI: 10.6007/ijarafms/v14-i2/21228
Marwan Mansour, Qamar Salhab, Ahmad Marei
{"title":"Board Gender Diversity and Cost of Debt: Evidence from MENA Region: Conceptual Paper","authors":"Marwan Mansour, Qamar Salhab, Ahmad Marei","doi":"10.6007/ijarafms/v14-i2/21228","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21228","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140690854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Foreign Indirect Investment in ASE on Foreign Reserves in Jordan: an Econometric Study during the Period (1995-2021) 在约旦证券交易所的外国间接投资对约旦外汇储备的影响：1995-2021 年期间的计量经济学研究
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-04-16 DOI: 10.6007/ijarafms/v14-i2/21260
Mohammad Almomani, Fayeq Al- Negrish, Sohail Magableh
{"title":"The Impact of Foreign Indirect Investment in ASE on Foreign Reserves in Jordan: an Econometric Study during the Period (1995-2021)","authors":"Mohammad Almomani, Fayeq Al- Negrish, Sohail Magableh","doi":"10.6007/ijarafms/v14-i2/21260","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21260","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"336 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140698403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate Social Responsibility and Firm Financial Performance of Public Listed Company in Malaysia 马来西亚上市公司的企业社会责任与公司财务绩效
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-04-13 DOI: 10.6007/ijarafms/v14-i2/17705
Fatin Amellia Anak Raymond Joo, Mohamad bin Jais, J. Janang
{"title":"Corporate Social Responsibility and Firm Financial Performance of Public Listed Company in Malaysia","authors":"Fatin Amellia Anak Raymond Joo, Mohamad bin Jais, J. Janang","doi":"10.6007/ijarafms/v14-i2/17705","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/17705","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"71 s1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140707038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimizing Artificial Intelligence Usage among Academicians in Higher Education Institutions 优化人工智能在高等院校院士中的应用
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-04-02 DOI: 10.6007/ijarafms/v14-i2/20935
Zahir Osman, Noral Hidayah Alwi, Khairul Hamimah Mohamad Jodi, Bibi Nabi Ahmad Khan, Mohammad Naim Ismail, Yuzery Yusoff
{"title":"Optimizing Artificial Intelligence Usage among Academicians in Higher Education Institutions","authors":"Zahir Osman, Noral Hidayah Alwi, Khairul Hamimah Mohamad Jodi, Bibi Nabi Ahmad Khan, Mohammad Naim Ismail, Yuzery Yusoff","doi":"10.6007/ijarafms/v14-i2/20935","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/20935","url":null,"abstract":"Artificial Intelligence (AI) is becoming a transformative force in higher education and offers tremendous potential to reshape the academic landscape. With the power of artificial intelligence, educators and researchers can use advanced tools to perform complex tasks such as data analysis, predictive modeling, and breakthrough insights. This study delves into the complex relationships between attitudes, perceived usefulness, perceived ease of use, trust, intentions, and AI usage in academia. The research framework is based on four different variables: attitude, perceived usefulness, perceived ease of use, and trust, with intention as the mediator and AI use as the outcome variable. To collect primary data, a thorough survey was designed and conducted based on previous research. Structural equation modeling, known for its ability to analyze complex interactions between variables, was used to analyze a comprehensive data set of 362 responses, and convergent and discriminant validity was confirmed. Evaluation of the structural model crucially confirmed the hypotheses and revealed nine direct relationships and four mediated relationships. Notably, seven of the nine direct hypotheses and all four mediating hypotheses were supported. These results highlight the profound importance of these factors in shaping user intentions and facilitating the effective integration of AI into academia. In addition to the empirical findings, this study","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"45 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140752094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Relaxation of Access Regulations for Securities Audit and Audit Quality: Evidence from the Implementation of China's New Securities Law 放宽证券审计准入规定与审计质量：中国新《证券法》实施的证据
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-03-13 DOI: 10.6007/ijarafms/v14-i1/20918
Lu Zhang, Sophee Sulong bin Balia
{"title":"Relaxation of Access Regulations for Securities Audit and Audit Quality: Evidence from the Implementation of China's New Securities Law","authors":"Lu Zhang, Sophee Sulong bin Balia","doi":"10.6007/ijarafms/v14-i1/20918","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i1/20918","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"565 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140246779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Influential Factors of Tax Evasion Among Micro, Small, and Medium Enterprises (MSME) Owners in Malaysia 马来西亚中小微型企业（MSME）业主逃税的影响因素
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-03-02 DOI: 10.6007/ijarafms/v14-i1/20912
Nesanthi ap Sathasivam, Lee Teck-Heang, Gopal Krishna a/l Veeriah, Vignes Gopal Krishna
{"title":"Influential Factors of Tax Evasion Among Micro, Small, and Medium Enterprises (MSME) Owners in Malaysia","authors":"Nesanthi ap Sathasivam, Lee Teck-Heang, Gopal Krishna a/l Veeriah, Vignes Gopal Krishna","doi":"10.6007/ijarafms/v14-i1/20912","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i1/20912","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"36 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140267744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Mediating Role of Investment Efficiency on The Relationship between Earnings Quality and Firm Performance 投资效率对收益质量与公司业绩之间关系的中介作用
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-01-17 DOI: 10.6007/ijarafms/v14-i1/20133
Qutaiba Khaled Abdu Alkhazaleh, Amirul Shah Md. Shahbudin, A. Ghazali
{"title":"The Mediating Role of Investment Efficiency on The Relationship between Earnings Quality and Firm Performance","authors":"Qutaiba Khaled Abdu Alkhazaleh, Amirul Shah Md. Shahbudin, A. Ghazali","doi":"10.6007/ijarafms/v14-i1/20133","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i1/20133","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"58 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139527807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An Analysis of Sustainability in SMES: Current Publications and Future Directions SMES 的可持续性分析：当前出版物和未来方向
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-01-08 DOI: 10.6007/ijarafms/v14-i1/20178
Mohamad Hanif Abu Hassan, Wahidah Shari, Fauziah Mohamad Yunus, Zuraidah binti Mohamed Isa, Chaleeda Som Sak
{"title":"An Analysis of Sustainability in SMES: Current Publications and Future Directions","authors":"Mohamad Hanif Abu Hassan, Wahidah Shari, Fauziah Mohamad Yunus, Zuraidah binti Mohamed Isa, Chaleeda Som Sak","doi":"10.6007/ijarafms/v14-i1/20178","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i1/20178","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"91 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139535442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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