{"title":"A Comparative Analysis Between Two Energy Drink Brands: Red Bull and Golden Eagle","authors":"Qendrim Bytyqi, Luan Vardari","doi":"10.32602/JAFAS.2021.022","DOIUrl":"https://doi.org/10.32602/JAFAS.2021.022","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124445065","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}
{"title":"The Effect of Managerial Ability on Financial Reporting Timeliness: Egypt Evidence","authors":"Aref M. Eissa, Tarek M. Hashad","doi":"10.32602/JAFAS.2021.020","DOIUrl":"https://doi.org/10.32602/JAFAS.2021.020","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133921431","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}
{"title":"The impact of Mergers and Acquisitions on the Financial Performance of Ecobank Ghana Limited","authors":"N. George, Cao Wei, Uchenwoke Ogockwuku Nneka","doi":"10.32602/JAFAS.2021.028","DOIUrl":"https://doi.org/10.32602/JAFAS.2021.028","url":null,"abstract":"Methodology: The study adopted a descriptive research model with quantitative analysis. Financial ratios over a 12-year period (20062018, excluding 2012) were extracted from financial statements of the bank. The inferential and descriptive statistics were employed for the data analysis. The hypothesis of the study was tested by employing the independent sample test. Also, the Levene’s test was employed to test for the variance homogeneity.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114768150","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}
{"title":"Internal audit analysis in monitoring of public finances - the case of Kosovo","authors":"Ylber Prekazi","doi":"10.32602/JAFAS.2021.030","DOIUrl":"https://doi.org/10.32602/JAFAS.2021.030","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"227 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124090256","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}
{"title":"Impact of Non-Performing Loans on Bank s Profitability: Empirical Evidence from Commercial Banks in Kosovo","authors":"Besmir Çollaku, M. Aliu","doi":"10.32602/JAFAS.2021.027","DOIUrl":"https://doi.org/10.32602/JAFAS.2021.027","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131260114","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}
L. Erasmus, Philna Coetzee, Adéle du Preez, Clara D. Msiza
{"title":"The Relationship between Audit Committee Best Practice and Good Governance","authors":"L. Erasmus, Philna Coetzee, Adéle du Preez, Clara D. Msiza","doi":"10.32602/JAFAS.2021.024","DOIUrl":"https://doi.org/10.32602/JAFAS.2021.024","url":null,"abstract":"a University of South Africa, Professor Department of Financial Governance, College of Accounting Sciences, erasmlj1@unisa.ac.za, ORCID: 0000-0003-3692-9586 b Tshwane University of Technology, Research Professor, Faculty of Economics and Finance, coetzeegp@tut.ac.za, ORCID: 0000-0003-3823-8578 c University of South Africa, Senior Lecturer, Department of Auditing, College of Accounting Sciences, dpreeam@unisa.ac.za, ORCID: 0000-0001-7784-7347 d University of South Africa, Senior Lecturer, Department of Auditing, College of Accounting Sciences, manamdc@unisa.ac.za, ORCID: 0000-0003-1530-0666","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133963847","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}
{"title":"The Applicability of the Course Experience Questionnaire in Accounting Education in Saudi Arabia","authors":"Fahd Taha Haidar","doi":"10.32602/JAFAS.2021.025","DOIUrl":"https://doi.org/10.32602/JAFAS.2021.025","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128728507","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}
{"title":"An Empirical Investigation of the Relationship between Bitcoin and Developed and Developing Country Stock Markets","authors":"Turgay Münyas, Ferhat Atasoy","doi":"10.32602/JAFAS.2021.021","DOIUrl":"https://doi.org/10.32602/JAFAS.2021.021","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129893244","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}
{"title":"Bibliometric Analysis: Agency Theory in Accounting","authors":"I. Antwi","doi":"10.32602/jafas.2021.003","DOIUrl":"https://doi.org/10.32602/jafas.2021.003","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"219 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122056325","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}
{"title":"Auditor Independence Regulations: A Case of Nigeria","authors":"M. Salawu","doi":"10.32602/jafas.2020.033","DOIUrl":"https://doi.org/10.32602/jafas.2020.033","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"137 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116605531","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}