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

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The Impact Of Applying Information Technology Governance In Kuwaiti Banks To Realize The Independence Of The External Auditor 科威特银行应用信息技术治理对实现外聘审计师独立性的影响
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-12-09 DOI: 10.6007/ijarafms/v13-i4/20035
Sauod A . A. F. AL-Dabboos, Syed Musa Bin Syed Jaafar Alhabshi, Nur Farhah Binti Mahadi
{"title":"The Impact Of Applying Information Technology Governance In Kuwaiti Banks To Realize The Independence Of The External Auditor","authors":"Sauod A . A. F. AL-Dabboos, Syed Musa Bin Syed Jaafar Alhabshi, Nur Farhah Binti Mahadi","doi":"10.6007/ijarafms/v13-i4/20035","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i4/20035","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"217 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139010800","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 Evolution and Trends of Pre-Service Teacher Education Modes in China 中国职前教师教育模式的演变与趋势
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-12-09 DOI: 10.6007/ijarafms/v13-i4/19597
Yanmei Zhao, Mohd Mokhtar Muhamad, S. Mustakim, Wenling Li, Xuanyi Wu
{"title":"The Evolution and Trends of Pre-Service Teacher Education Modes in China","authors":"Yanmei Zhao, Mohd Mokhtar Muhamad, S. Mustakim, Wenling Li, Xuanyi Wu","doi":"10.6007/ijarafms/v13-i4/19597","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i4/19597","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"535 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138983203","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
Financial Feasibility of the Municipal Solid Waste Management System in Jordan 约旦城市固体废物管理系统的财务可行性
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-12-06 DOI: 10.6007/ijarafms/v13-i4/19909
Omar Jraid Mustafa Alhanaqtah, Harb Ahmed Salameh Al-Shrosh Al-Masedin
{"title":"Financial Feasibility of the Municipal Solid Waste Management System in Jordan","authors":"Omar Jraid Mustafa Alhanaqtah, Harb Ahmed Salameh Al-Shrosh Al-Masedin","doi":"10.6007/ijarafms/v13-i4/19909","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i4/19909","url":null,"abstract":"The article dwells on the questions of financial feasibility and cost efficiency of the Jordanian municipal solid waste management (MSWM) system. There are the tasks that have been fulfilled: general characteristics, facts and constraints in the MSWM system of Jordan have been discovered: capital costs (capital expenditures, CapEx) alongside with operation and maintenance costs (operation expenses, OpEx) structure in the Jordanian MSWM system have been analyzed; revenues coming from the municipal services fees have been indicated; comments on the efficiency of a mechanism of collection of solid waste fees have been made. Authors conclude with recommendations on financial feasibility of the Jordanian MSWM system: the long-term objective should incorporate the hierarchy of combined solid waste management activities (reduce, re-use, recycling, recovery, prevention, treatment, disposal), and environmental principles like proximity 1 , the extended producer responsibility (EPR), a polluter-pays (PPP), the precautionary.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"14 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138984275","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
Ownership Concentration, Corporate Social Responsibility, and Real Earnings Management: Evidence from China 所有权集中度、企业社会责任与实际收益管理：来自中国的证据
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-12-06 DOI: 10.6007/ijarafms/v13-i4/19905
Chao Zhou, L. Phua, C. Lok
{"title":"Ownership Concentration, Corporate Social Responsibility, and Real Earnings Management: Evidence from China","authors":"Chao Zhou, L. Phua, C. Lok","doi":"10.6007/ijarafms/v13-i4/19905","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i4/19905","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"26 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138984124","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
Investigating the Impact of Interbank Interest Rate on Information Asymmetry. Evidence from Bucharest Stock Exchange 调查银行间利率对信息不对称的影响。布加勒斯特证券交易所的证据
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-12-05 DOI: 10.6007/ijarafms/v13-i4/20037
Dănuț-Georgian Mihai, Catalina Ioana Toader, Antonela Bichir, L. Trifu, F. Blaga
{"title":"Investigating the Impact of Interbank Interest Rate on Information Asymmetry. Evidence from Bucharest Stock Exchange","authors":"Dănuț-Georgian Mihai, Catalina Ioana Toader, Antonela Bichir, L. Trifu, F. Blaga","doi":"10.6007/ijarafms/v13-i4/20037","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i4/20037","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"16 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138984671","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
Dress and Identity: A Case of Great Zimbabwe University Students: Zimbabwe 服饰与身份：大津巴布韦大学生案例：津巴布韦
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-12-05 DOI: 10.6007/ijarafms/v13-i4/19913
I. M. Mupfumira
{"title":"Dress and Identity: A Case of Great Zimbabwe University Students: Zimbabwe","authors":"I. M. Mupfumira","doi":"10.6007/ijarafms/v13-i4/19913","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i4/19913","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"257 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138984767","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 Dynamic Linkages among Sector Indices and Analysis of Financial Market Trends: The Case of the Amman Stock Exchange from 2000-2020 行业指数之间的动态联系与金融市场趋势分析：2000-2020 年安曼证券交易所案例
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-11-28 DOI: 10.6007/ijarafms/v13-i4/19511
Zaid Walid Tahat, A. Mishra
{"title":"The Dynamic Linkages among Sector Indices and Analysis of Financial Market Trends: The Case of the Amman Stock Exchange from 2000-2020","authors":"Zaid Walid Tahat, A. Mishra","doi":"10.6007/ijarafms/v13-i4/19511","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i4/19511","url":null,"abstract":"This study investigates the dynamic linkages among the financial, industrial, services, and general sector indices of the Amman Stock Exchange (ASE) from 2000-2020 using a VAR model. The analysis provides insights into the interdependence among sectors and evaluates the model's efficacy in explaining sector index variations. The results indicate significant dynamic linkages among sector indices, with the VAR model demonstrating robust explanatory power based on high R-squared values and significant F-statistics. Impulse response analysis shows varied lagged effects in the transmission of shocks between sectors. The study recommends investors consider past performance of related sectors in investment decisions, while policymakers can utilize the identified interconnections to promote a stable financial market.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"242 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139215669","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
Restorative Justice Policy as Legal Politics for Handling Corruption Crimes in Indonesia 作为处理印度尼西亚腐败犯罪的法律政治的恢复性司法政策
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-11-19 DOI: 10.6007/ijarafms/v13-i3/19502
Achmad Yani, Muhammad Febriansyah, Ismail Yusuf
{"title":"Restorative Justice Policy as Legal Politics for Handling Corruption Crimes in Indonesia","authors":"Achmad Yani, Muhammad Febriansyah, Ismail Yusuf","doi":"10.6007/ijarafms/v13-i3/19502","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/19502","url":null,"abstract":"This study looks at the current conditions in Indonesia regarding the handling of criminal acts of corruption, which are still dominated by a criminalistic approach that focuses on punishing and convicting perpetrators. Restorative justice policies were introduced as an alternative approach to dealing with corruption problems and faced criticism for the effectiveness of traditional approaches, which were considered ineffective in returning state financial losses. This study aims to look at the process of handling corruption by the Police, Attorney General's Office and the Corruption Eradication Commission (KPK) in optimising the recovery of state financial losses. This study is qualitative in form by collecting data sourced from laws and regulations and interviews with competent sources in the field of handling corruption in Indonesia. The results of the study show that the pattern of law enforcement using a criminalistic approach is not effective, so policy changes can be considered using a penal mediation approach based on restorative justice that has been implemented by the Police and the Attorney General's Office.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139259822","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
Sustainability of Small and Medium Enterprises (SMEs) and Marketing Insights on the Critical Success Factors for the Sales Sector of Oman 中小型企业（SMEs）的可持续性以及对阿曼销售部门关键成功因素的营销见解
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-10-27 DOI: 10.6007/ijarafms/v13-i3/19549
Ayman Nasser AL Shukri, Syuhaida Ismail
{"title":"Sustainability of Small and Medium Enterprises (SMEs) and Marketing Insights on the Critical Success Factors for the Sales Sector of Oman","authors":"Ayman Nasser AL Shukri, Syuhaida Ismail","doi":"10.6007/ijarafms/v13-i3/19549","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/19549","url":null,"abstract":"The sustainability of the marketing insights on the critical success factors for the sales sector of Oman is the misplaced orientation of small-scale business. This reflects the need for critical success factors for using the small and medium enterprises (SMEs) sales sector that drive businesses to explore the practical outcomes of sustainability. The objectives of this paper are to investigate the sustainability of the SMEs in the Omani sales sector and to assess critical success factors of the sales sector in Oman that include the latest technology, working capital, marketing knowledge, advertisement, marketing control, operations management, and outsourcing access environment. These factors are analysed and tested through the Statistical Package for Social Sciences (SPSS) software with the correlation, regression, and reliability tests. The result of the paper provides the effective critical success factors role in the sustainability of small businesses in the sales sector of Oman. It shares the marketing insights for the managers, stakeholders, and workers of the sales sector of SMEs in Oman. The practical implications of the research are extended to the authorities of small businesses that are related to the policy formulation and small-scale business decisions in Oman.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139312579","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
Accelerating the Adoption of Sustainable Development Practices among Online Distance Learning Higher Education Institutions in Malaysia 加快马来西亚在线远程高等教育机构采用可持续发展做法的步伐
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-10-25 DOI: 10.6007/ijarafms/v13-i3/19595
Zahir Osman, Tuan Fatma Tuan Sulaiman, Raziana Che Aziz, Rosnida Abu Bakar, Nor Aisyah Fadil
{"title":"Accelerating the Adoption of Sustainable Development Practices among Online Distance Learning Higher Education Institutions in Malaysia","authors":"Zahir Osman, Tuan Fatma Tuan Sulaiman, Raziana Che Aziz, Rosnida Abu Bakar, Nor Aisyah Fadil","doi":"10.6007/ijarafms/v13-i3/19595","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/19595","url":null,"abstract":"Sustainability development practices currently is a pressing issue in many organizations and are gaining wide attention across the world. This study aims to evaluate the direct relationships between attitude, leadership style, organizational commitment, perceived behavioural control","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139314003","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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