Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - COOPERATIVES (4 journals)
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    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
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    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 14)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 23)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 11)
The Accounting Review     Full-text available via subscription   (Followers: 48)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
International Journal of Finance and Accounting
Number of Followers: 7  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2168-4812 - ISSN (Online) 2168-4820
Published by SAP Homepage  [105 journals]
  • Implementation of International Public Sector Accounting Standards and
           Transparency & Accountability in the Public Sector

    • Abstract: Publication year: 2020Source: International Journal of Finance and Accounting , Volume 9, Number 3Edwin Izueke, Fab Onah, Christopher Ugwuibe, Felicia Okwueze, Sylvia Agu, Chuka Ugwu, Christian EzeibeThe utility of International Public sector accounting Standards (IPSAS) in achieving transparency and accountability in the public sector accounting has been established. The motivation for the study was that in Nigeria, transparency and accountability of public sector officials have been seriously lacking and IPSAS was seen as a panacea to achieving the twin virtues. This study examines whether the implementation of International Public Sector Accounting Standards (IPSAS) has achieved public sector transparency and accountability in Nigeria since its adoption in 2014. A qualitative survey of the agencies in the 5 states of south east Nigeria was carried out and analysis done using analytical discourse technique. We found out that the extent of the implementation of IPSAS in Nigeria has not achieved transparency and accountability in the public sector, in Nigeria. We find that political will, use of accrual bases of accounting and internet facilities are the underlying factors for a full implementation of IPSAS and that they were all lacking in our study area. The framework of analysis was principal -agent theory, which explained that the agents, the public sector officials pursue their interest first before those of their principals-the citizens.. The lack of political will stems from the agents not wanting to be transparent and held accountable for their actions. Regulatory agencies should penalize the officials lacking the political will.
       
  • Evaluation of Forensic Accounting Techniques in Fraud Prevention/Detection
           in the Banking Sector in Nigeria

    • Abstract: Publication year: 2020Source: International Journal of Finance and Accounting , Volume 9, Number 3Ewa Uket Eko, Adesola Wasiu Adebisi, Eseneyen Jacob MosesThe study evaluated the application of forensic accounting techniques in preventing/detecting fraudulent practices in commercial banks in Nigeria by specifically assessing the impact of commercial data mining, ratio analysis and trend analysis techniques in fraud detection/prevention. With the aid of descriptive statistics and Ordinary Least Square (OLS) model, the result revealed the application of forensic accounting techniques significantly enhanced detection/ prevention of fraud in the banking system. The study further revealed the importance of ratio analysis as well as trend analysis techniques in fraud detection/prevention. Also the study revealed the importance of commercial data mining software in fraud detection/prevention and the lack of capacity and awareness of most staff of the workings of data mining technology as well as the use of trend analysis technique in detecting/preventing fraud in the banks. It was recommended that commercial banks should mandatorily be required to acquire robust data mining software facilities as well as enhanced training on the application of data mining and its usefulness in the banking sector. Also, use of anonymous response hotlines be encouraged as well as extensive awareness put in place for the attention of the public as well as quick responses from the banks to queries.
       
  • Quality of Accounting Numbers and Shareholders Wealth Maximization:
           Empirical Evidence for Investment Decisions in Nigeria

    • Abstract: Publication year: 2020Source: International Journal of Finance and Accounting , Volume 9, Number 3Theophilus Aguguom A., Ademola AjayiGlobal discontentment resulting from a widening gap in reported earnings and the underlying economic realities on the ground is increasingly disturbing. These inaccuracies create uncertainties and loss of confidence making many financial executives believe that financial reporting has degenerated into an ever-more burdensome compliance exercise rather than precise facts for investment decisions. In addressing the concern, this study investigated the effects of quality of accounting numbers on shareholders’ wealth maximization. This study adopted an ex post facto research design, using a population consisted of all the 173 listed companies on the Nigeria Stock Exchange (NSE) as at 31st December 2018 as contained in the NSE Factbook. A stratified and purposive random sampling technique was employed to select 10 companies for a period of 10 years (2010-2019), where companies with incomplete data from their published audited financial statements were not selected. Diagnostics tests of a correlation matrix, normality, and Breusch-Pagan/Cook-Weisberg test for Heteroscedasticity were conducted. Panel data regression was used for the data analysis. The result revealed that the quality of accounting numbers (QAN) had a statistically positive significant effect on economic value added (EVA), while QAN exerted a statistically positive effect on earnings per share. With introduced control, QAN exhibited stronger statistically positive significant effect on EVA, while QAN revealed a strong statistical effect on EPS. Based on the findings, the study recommended that the monitoring functions of the board be intensified to enhance more accurate and transparent accounting numbers in financial reporting, towards building up confidence in investors investment decisions.
       
  • Evolution of Financial Reporting of Life Insurers: The Predominance of
           Unregulated Embedded Value Disclosure - A Review

    • Abstract: Publication year: 2020Source: International Journal of Finance and Accounting , Volume 9, Number 2Toyin E. Olatunji, Owoola R. Ibukun-FalayiThis article was reviewed with the aim of examining the concept of EV, the implications of voluntary disclosure and the adoption of the concept in financial reporting of life insurance companies. It is also aimed to evaluate the effects of this concept on capital market perception of such firms and hence the market value of their securities. The metrics of valuation applying this concept were also considered with the aim to confirm the applicability for all similar cases. To achieve this, the objectives of the authors were highlighted and the theoretical bases adopted examined. The methodology adopted was reviewed to assess suitability and likely effectiveness for the subject under review. Findings of the authors were evaluated in terms of how well they resolved the identified problems and stated objectives. This review adopted a descriptive cum narrative approach. The conclusions of the reviewed were assessed in terms of universal application by accounting standard setting bodies.
       
  • Deposit Money Banks Services and Economic Growth in Nigeria

    • Abstract: Publication year: 2020Source: International Journal of Finance and Accounting , Volume 9, Number 2Adebisi Adesola, Uket EwaThis study examined the impact of deposit money banks services on the growth of the Nigerian economy. The study was specifically meant to examine the impact of aggregate banks credits, aggregate banks deposits and effect of interest rates spread on the growth of the Nigerian economy. To achieve these objectives, Time series data were collected from the CBN statistical Bulletin using the desk survey method from 1984 to 2017. The data were analyzed using various econometrics techniques such as the descriptive statistics test, the augmented Dickey-Fuller (ADF) unit root test, correlation matrix, and Autoregressive Distributive Lag (ARDL) Model. Findings from the analysis showed that, there is an insignificant short and long run effects of aggregate banks credits on the growth of the Nigerian economy. It also revealed insignificant short and long-run effects of aggregate banks deposits on the growth of the Nigerian economy and furthermore, insignificant short and long-run effects of interest rates spread on the growth of the Nigerian economy. We recommend that deposit money banks should intensify efforts on deposits mobilization to enhance the availability of loanable funds for on-lending, as this will promote productivity of businesses and increase the economic growth of Nigeria and lastly, Interest rates should be set as low as possible to enhance and motivate investors to source for loans and depositors to increase their deposit for business expansion and growth in Nigeria.
       
  • Factors Affecting Perception of Taxpayers towards the Seriousness of Tax
           Evasion in Bale Robe Town Administration, Oromia, Ethiopia

    • Abstract: Publication year: 2020Source: International Journal of Finance and Accounting , Volume 9, Number 2Bijiga Gerba KennoThe perception of Taxpayers towards the seriousness of tax evasion is influenced by several factors such as tax fairness and equity, probability of being audited, culture, and the understanding (perception) towards the government and taxation. Thus, the objective of this study is to investigate taxpayers’ perception on the seriousness of tax evasion in Bale-Robe Town Administration. The target population for this study incorporated tax authority and self-employed taxpayers of category “A”, category “B”, and category “C” in Bale Robe town administration. A total sample of 358 taxpayers was randomly taken from the total 4,160 taxpayers that have made registration. Tax officers were purposively selected by the researcher with the intention of collecting sufficient and relevant data for this study. This study has used both primary and secondary data. Primary data were gathered through structured questionnaire and interview with officers and taxpayers authorities. Secondary data were also collected by reviewing of related published and unpublished materials. It is indicated that tax evasion has been widely practiced in the study area. The result of the study revealed that tax evasion stemmed from lack knowledge about taxation, perceiving tax evasion as culture, trend of tax audit and the degree of detection, perceiving tax evasion as a minor crime and issues related to tax fairness and equity. Lastly, the findings of the study recommend tax authorities and policy makers continuously work hard in creating awareness and tax knowledge through the provision of trainings and education to taxpayers and improve unfairness and inequitable trends of tax payment. In doing this it is possible to reduce tax evasion and consequently raise the required tax revenue to foster the economic development of the region in particular and the country at large.
       
  • Should the Power of Block Chain Technology be Included in International
           Reserves Held by the Central Banks' Case Study Ripples as One of the
           Cryptocurrencies

    • Abstract: Publication year: 2020Source: International Journal of Finance and Accounting , Volume 9, Number 1Settimba Muhamad, Wataba Pryor, Qiao Yue, Patrich Miguel AjosInvestigation on the role of the Monetary authority on the economic growth in Uganda from 1986-2016. Cryptocurrency urbanization has a theoretical measurement between Bitcoin and Ripples on Economic growth throw incorporations. We find that an exchange's transaction volume indicates whether or not it is likely to close. Less popular exchanges are more likely to be shut than popular ones. In the long-run analysis, the results confirm the direction of relationship from economic growth to fiscal consumption which defines causality from the service sector to economic growth.
       
  • Analysis of Financial Intermediation Activities on Economic Growth in
           Nigeria-Vector Error Correction Model Approach

    • Abstract: Publication year: 2020Source: International Journal of Finance and Accounting , Volume 9, Number 1Alimi A. A., Adeoye M. A.Financial intermediation activities are germane to economic growth and development through the financial services they render. This paper specifically evaluated the effect of financial intermediation activities on the growth of Nigeria's economy. Secondary data were used and sourced through the Central Bank of Nigeria Statistical Bulletins within 1983 and 2018. Descriptive statistics such as mean, median, skewness, and mode, etc. and econometric statistics like Ordinary Least Squares (OLS) were used to analyze the data obtained. The multiple regression results showed that the computed F-statistic with corresponding probability value (F (8, 28) = 464.23, Prob> F = 0.0003) and adjusted R2 (0.832), indicated that broad money supply (β =0.661791), size of credit (β =4.337539), and credit delivered to the private sector (β =4.31341) have a positive effect on economic growth at p≤0.05. The result of the co-integration test using trace statistics suggests a long-run relationship among the variables (Ho:n=4 that is, 32.9048
       
  • ICT Investment and Banks Financial Peprformance in Nigeria

    • Abstract: Publication year: 2020Source: International Journal of Finance and Accounting , Volume 9, Number 1Meshack Aggreh, Charles A. Malgwi, Mercy S. AggrehInvestment, irrespective of the level of risk, generate a return (positive or negative). ICT investment in the banking industry in Nigeria has increased geometrically over the years with mixed performance outcomes. The objective of this study is to ascertain the longitudinal nature, extent and magnitude of the return on ICT investment in the banking industry in Nigeria. The study utilized a longitudinal research design, covering all the 15 Deposit Money Banks (DMBs) listed on the Nigerian Stock Exchange with secondary data for the period 2010-2017 financial years. The effect of ICT investments on Bank performance was analyzed using panel regression. In conducting the analysis, the study adopts a dynamic framework in the analysis by the estimation of lead variables of ICT investment. The findings of the study reveal that ICT investment does not always result in instantaneous positive effects on financial performance in the immediate period. However, the result shows evidence of a dynamic pattern in the response as positive effects of ICT investment is observed to begin from the following year (ICT +1) and significant at 10% and is even stronger the year after (ICT +2) and significant at 5%. The study recommends that banks should improve their ICT investments while engaging a quality staff training.
       
  • Does Exchange Rate Volatility cause Overreaction in the Capital
           Market' Evidence from Indonesia

    • Abstract: Publication year: 2019Source: International Journal of Finance and Accounting , Volume 8, Number 3Perdana Wahyu Santosa, Pramesti Wulandari SantosoThis article analyzes whether a market overreaction hypotheses imply short term abnormal return at the Indonesia Stock Exchange (IDX), during the high volatility of the IDR-USD exchange rate period. This study focuses on examining events relating to a dramatic substantial event about one year. Overreaction indicates a form of market efficiency, where the more frequent overreaction, the market tends to weaken or anomaly. During this period March 2018-March 2019, the value of IDR to the USD fluctuated by 7.78%, which caused the IDX Composite Index to meltdown (bearish) by 6,582 to 5,731 (-12.9%) and, reversed back an increase (bullish) until it hits 6,525. The research method used was quantitative research with purposive sampling. The sample used is LQ45 equity index stocks (blue chips). Overreaction analysis is grouped into two phases: (i) formation of a winner-loser portfolio; and (ii) testing portfolio overreaction. The findings obtained are that there are significant differences in all testing periods of 10 weeks, 20 weeks, 30 weeks, 40 weeks and 55 weeks. Conclusion: there is no overreaction at the beginning of the bearish and the end of the bullish period, however, it is found the consistency of investor behavior in momentum transactions when the market experiences both bearish and bullish condition. Throughout observation, the equity market shows a form of efficiency that is getting stronger and indicated that the momentum strategy more useful than a contrarian strategy to generated abnormal trading profit at IDX.
       
 
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