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Showing results 1 to 108 of 108 articles

The Impact of Digitalization on the Accounting Profession: A Concept Paper

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Moderating Effect of Ownership Concentration on the Relationship between Financial Leverage and Tax Burden on Financial Sustainability of Listed Manufacturing Firms in Nigeria

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Gamification in Accounting Education: A Tam Perspective and Evidence from Non-Accounting Students

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Audit Committee Characteristics and Financial Reporting Quality of Listed Consumer Goods Firms in Nigeria: Moderating Role of Institutional Ownership

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Determinants of Professional Skepticism: Evidence from Malaysian Public Sector Accountants

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Board Attributes and Financial Reporting Quality of Listed oil and gas Firms in Nigeria

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  Green Accounting and Profitability of Oil and Gas Firms in Nigeria

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Effect Of Audit Quality on Corporate Tax Avoidance of Listed Non-Financial Firms in Nigeria

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Effect of Audit Committee Attributes on Corporate Tax Avoidance of Listed Non-Financial Firms in Nigeria

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Corporate Governance Effectiveness as a Deterrent to Financial Statement Fraud: Indonesian Evidence

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The Role of Ethical Leadership and Governance Mechanisms in Preventing Corporate Financial Crime: The Mediating Effect of Organizational Integrity

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Strengthening Corporate Fraud Detection through Forensic Accounting and Whistleblowing: The Moderating Role of Regulatory Enforcement

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Mandatory Sustainability Disclosure and Firm Profitability: Empirical Evidence from Nigeria’s Consumer Goods Firms

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Technology Acceptance and Self-Efficacy in Digital Examinations: Insights from Accounting Students

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Financial and Manufactured Capital Reporting and Firm Value of Listed Consumer and Industrial Goods Firms in Nigeria: A Comparative Analysis

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A Bibliometric Mapping of Global Contributions to Accounting Education Literature

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Challenges in Indirect Tax Administration: Building Transparency and Trust in Malaysia’s SST System: A Policy Review Paper

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Effects Of Audit Quality On Sustainability Reporting In Listed Pharmaceutical Companies In Nigeria

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Identifying Factors Influencing Compliance of Malaysian Public Sector Accounting Standard (MPSAS): Evidence from Federal Statutory Bodies (FSBS)

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Ensuring Institutional Accountability through Information Governance: Conceptualising the Role of Social Media Records Management and Records Reliability

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Performance Trends of Accountancy Graduates in the CPA Licensure Examination: Analysis of Negros Oriental State University (2017–2023)

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Green Accounting and Financial Performance of Non-Financial Firms in Nigeria

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Integrating Enterprise Risk Management and Risk-Oriented Internal Audit in Saudi Arabia: An Institutional perspective

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Corporate Governance Mechanisms on Financial Reporting Quality of Listed Consumer Goods Companies in Nigeria

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Integrated Reporting Implementation: Evidence from Indonesia

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Effect of Firm Attributes on Firm Value of Listed Consumer Goods Firms in Nigeria

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The Role of Cost Accounting Data in Enhancing Manufacturing Efficiency

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A Conceptual Framework to Examine the Time-Lag Effect of ICT Investment on Firm Performance

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The Influence of Social Media Campaigns on Tax Compliance Attitudes: A Concept Paper

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Understanding Tax Compliance Intention Among E-Commerce Entrepreneurs: Proposing a TPB-Based Framework

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Management Accounting Practices and Financial Performance: Evidence from Listed Manufacturing Companies in Nigeria

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The Role of Financial Statement Disclosures in Enhancing Stakeholder Trust: A Cross-Sector Analysis

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Green Accounting: A Comparative Study of ESG’s Performance Implementation between Uzbekistan and Indonesia.

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Institutionalisation of Shariah Governance Practices: Loosely Coupling as a Catalyst to Evolutionary Change

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Environmental Accounting Disclosure and Financial Performance of Listed Manufacturing Companies in Nigeria

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Effect of Audit Independence on the Financial Reporting Quality of Listed Deposit Money Banks in Nigeria

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The Transformative Role of Artificial Intelligence in Internal Auditing: A Critical Review

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The Effect of Overhead Costs and Material Costs on Profitability of Consumer Goods Firms in Nigeria

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Corporate Stakeholders’ Pressure and Integrated Reporting of Listed Non-Financial Companies in Nigeria

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The Double-Edged Ledger: Cryptocurrency, Financial Crime, and the Potential of Blockchain Forensics

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ESG Score and Carbon Emission: Empirical Evidence in Malaysian Listed Companies

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Debt Financing Strategy and Dividend Pay-Out Strategy on Financial Performance: Evidence from Listed Multinational Companies in Nigeria

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Effects of Sustainability Reporting on the Market Value of Listed Environmentally Sensitive Companies in Nigeria

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Environmental Accounting and Sustainability Reporting in Nigeria

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Board Structure and Financial Performance of Listed Consumer Goods Firms in Nigeria

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Forensic Accounting and Fraud Management among Ministries, Departments and Agencies (MDAs) In the Nigerian Public Sector

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Capital Structure and Financial Performance of Listed Consumer Goods Firms in Nigeria

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Innovative Pedagogies in Higher Education: Using a Smart Game App and Videos to Teach Provisions, Contingent Liabilities, and Assets

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A Comparison of the Materials Costs for Men’s Shirts of Various Sizes and their Effects on the Final Price of a Shirt in the Market

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Effect of Craft Competency on the Implementation of the Five Case Model in Zimbabwe

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The Impact of Internal Audit Practices on the Performance of Local Governments in Oyo State, Nigeria: A Study of Governance, Accountability, and Service Delivery

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Environmental Sustainability Reporting and the Performance of Listed Consumer Goods Firms in Nigeria: The Moderating Effect of Firm Size

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Addressing Mathematical Competency Gaps through the Numera-Z Program: Improving Numeracy Skills amid Disruptive Learning Interests

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Contingency Theory in Accounting Research: Its Application and Relevance

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Impact of International Public Sector Accounting Standards on Enhancement of Accountability in Nigeria Public Sector

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The Crowdfunding in the Emerging Market: Insight into the Conceptualization and Governing Issues of Crowdfunding

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The Influence of Training Program on Employee Performance at Telecommunications Company Limited

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Exploring the Institutional and Cognitive Adequacies to Support the Implementation of Sustainability Reporting Standards in Nigeria

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Students’ Perceptions on Extrinsic Motivation Strategies to Enhance Learning Experience and Fostering Academic Excellence: A Qualitative Study

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Effect of Fuel Subsidy Removal on the Economy of Nigeria

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Board Characteristics and Value of Listed Deposit Money Banks in Nigeria, Moderated by Ownership Concentration

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Procurement Efficiency in Military Organization: The Analysis of Critical Success Factors

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Attributes Of Auditor’s Independence, Audit Fees And Audit Quality In Listed Deposit Money Banks In Nigeria.

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Embracing Change: The Integration of Technology and Artificial Intelligence in the Malaysian Accounting Industry

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Corporate Governance and Accounting Conservatism: Exploring the Linkages and Implications

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Innovating Integrated Reporting For Private Tahfiz Institutions: A Capital-Based Approach

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Unit Cost Analysis Using the Activity Based Costing (ABC) Method on the Competence of Vocational Welding Engineering Expertise

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Professional Skepticism and Financial Statement Fraud Detection among Malaysian and Indonesian Auditors: A Cross-Cultural Analysis

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Employee Training Cost and Shareholder Value of Listed Oil and Gas Companies in Nigeria

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Financial Leverage and Performance of Manufacturing Firms in Nigeria

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Developing a Human Governance Index (HGI) of Universiti Teknologi MARA (UiTM) Johor

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Systematic Literature Review (SLR) on the Roles of Accountants and Challenges Towards Sustainability Accounting and Reporting

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Auditor Independence and Financial Integrity in Nigeria: An Analysis of Challenges and Implications

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The Impact of Sustainability Reporting Disclosure and Intellectual Capital on Financial Performance with Efficiency as a Moderating Variable: An Empirical Study of Indonesian Banks (2019-2021) after COVID – 19

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Unlocking “Manpower Audit”: An Analysis

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Enhancing Financial Resilience of Public Hospitals in China: A Dynamic Capability Approach to Addressing VUCA Challenges

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Hotel Quality Ratings and Financially Sustainable Performance in Malaysia

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Usefulness of Management Accounting Information, Digital Inclusion on SMEs Performance: A Survey of SMEs in Edo State Nigeria.

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Factors Affecting Team Development During a Pandemic

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Audit Quality and Financial Performance of Deposit Money Banks in Nigeria

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Impact of Fintech Revolution on Accounting Profession and Future Accounting Graduates

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Financial Performance in Nigerian Banks: The Role of Intangibles

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Board Attributes and Sustainability Disclosure of Listed Manufacturing Firms in Nigeria

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Taxation Policies and Profitability of Deposit Money Banks in Nigeria

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Earnings Management in the Age of Integrated Reporting: A Conceptual Analysis

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Leveraging E-Taxation for Enhanced Revenue Generation in Nigeria

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Bridging the Rural-Urban Divide: A Decentralized Solution for Empowering Rural Entrepreneurs in Indian E-Commerce

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Economic & Social Sustainability Reporting and Financial Performance of Listed Oil and Gas Firms in Nigeria

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Financial Structure and Corporate Profitability of Firms in Nigeria: Does Firm Age Act as a Moderator?

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Covid-19 and Sustainable Performance in Nigeria Listed Industrial Goods Firms

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Influencing Factors of Effective Cash Management: A Survey of SMEs in Malaysia

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Transparency And Accountability Concerns In The Nigerian Public Sector

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Impact of International Public Sector Accounting Standards Adoption on Financial Reporting Quality of Federal Tertiary Institutions in Adamawa, Borno, and Yobe States, Nigeria

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Forensic Accounting: Investigate Fraud Cases or Develop Fraud Prevention Strategies in Oman Listed Companies

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Misappropriation of Assets, Improper Expenses Recognition and Financial Performance of Listed Non-Financial Firms in Nigeria

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Transfer Pricing and Organizational Performance of Multinational Corporations in Nigeria: A Mediating Effect of Audit Quality

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Balancing Audit Quality to Auditees Cash Reserves: A Phenomenon in Indonesia

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Comparative Study of the Effect of Personal Income Tax Amendment Act 2011 on Internally Generated Revenue of Adamawa State, Nigeria

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Ownership Concentration And Board Gender Diversity On Environmental Disclosure Of Listed Manufacturing Firms In Nigeria

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Hedging with Financial Derivatives and Firm Performance of Consumer Goods Companies Listed on Nigeria Exchange Group

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Skin Cancer Detection using Hybrid Neural Network Model

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Accounting Theory Formulation: the Methodological Approach

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Intellectual Capital Investment and Business Sustainability of Deposit Money Banks in Nigeria

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Tax Incentives and Growth of Listed Oil and Gas  Companies in Nigeria

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Forensic Accounting and Fraud Prevention in Owner-Managed Small and Medium Enterprises (SMEs) in Ogun State, Nigeria

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The Influence of Tone at the Top on Financial Statement Fraud of Listed Manufacturing Firms in Nigeria

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Internal Control System and Financial Statement Fraud of Quoted Banks in Nigeria

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Benefits of Sharia: The Uang Panai’ Marriage Metaphor of Bugis-Makassar Tribe in Indonesia

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