International Journal of Accounting Research

Current Issue

Volume 12, Issue 1, 2024

Research Article

Factor Influencing Rural Women’s Loan Repayment Performance in Sheka Zone, Southwest Ethiopia People’s Region

• Endale Emiru Ayano*

DOI: 10.35248/2472-114X.24.12.371

Review Article

Forensic Accounting in the Saudi Arabian Oil Industry

• Khalid Hamad Alturki*

DOI: 10.35248/2472-114X.24.12.372

Review Article

Factors Affecting Credit Purchase Practice in Ethiopia

• Yesuf Ahmedin Salih and Dhiraj Sharma*

DOI: 10.35248/2472-114X.24.12.373

Research Article

Determinants of Tax Administration among Category “A” and “B” Tax Payers in Bench Sheko Zone, South West Ethiopia People’s Region

• Endale Emiru* and Netsanet Gizaw

DOI: 10.35248/2472-114X.24.12.374

Research Article

Impact of Effective Working Capital Management and Financial Flexibility on the Sustainable Growth Gap: An Applied Study of Industrial Companies in Iraq

• Ahmed Mahdi Abdulkareem*, Alok Kumar Chakrawal, Ayat Raad Mozan and Wafaa Salman Abbood

DOI: 10.35248/2472-114X.24.12.375

Review Article

Determinants of Loan Repayment Performance of Smallholder Farmers: Empirical Evidence from Southern Zone of Tigray, Ethiopia

• Hailekiros Nigus Adhana*, Hadush Redae Kahisu and Salih Suleman Fetiwi

DOI: 10.35248/2472-114X.24.12.376

Commentary

Green Financing and Investment Landscape in Africa

• Mathivs Eaneli*

DOI: 10.35248/2472-114X.24.12.367

Commentary

Transforming Energy Auditing: The Role of Building Information Models

• Kishini Thamin*

DOI: 10.35248/2472-114X.24.12.368

Commentary

Enhancing Security: Blockchain in Integrated Identity Systems

• Tanki Shanav*

DOI: 10.35248/2472-114X.24.12.369

Perspective

Emerging Consequences in Auditor Dyad Formation

• Ranavi Sudhoc*

DOI: 10.35248/2472-114X.24.12.370

Volume 11, Issue 3, 2023

Research Article

ISO 15189 Internal Auditor Training-Feedback from Participant to Make it More Effective and Convenient

• Dhvani Jethva*, Shruthi Pappula and Sarita Patel

DOI: 10.35248/2472-114X.23.11.331

Research Article

Inflation in Somalia Causes and Consequences

• Abdirahman Jimale Adan*, Abdiaziz Ahmed Ibrahim and Jamaal Mohamud Hussein

DOI: 10.35248/2472-114X.23.11.332

Research Article

Reviewing the Literature on Central Banks after the 2008 and COVID Crises: Amid Accountability and Independence

• Pierluigi de Rogatis*

DOI: 10.35248/2472-114X.23.11.333

Commentary

Inspection Process in all Organizations through Accounting Audit

• Huihui Xiao*

DOI: 10.35248/2472-114X.23.11.339

Commentary

Quantitative Models in Stock Market Forecasting: A Comparative Study

• Yan Chin*

DOI: 10.35248/2472-114X.23.11.334

Commentary

Time Series Analysis and Deep Learning in Stock Market Prediction

• Kong Soon*

DOI: 10.35248/2472-114X.23.11.335

Perspective

The Role of Budgeting in Financial Control and Performance Evaluation

• Zhang Li*

DOI: 10.35248/2472-114X.23.11.336

Perspective

Corporate Taxation and Economic Development in the European Union

• Kevin Denise*

DOI: 10.35248/2472-114X.23.11.337

Opinion Article

A Comperhensive Study on Impact of Mobile Banking on Bank Deposits

• Lei Yu*

DOI: 10.35248/2472-114X.23.11.338

Perspective

The Role of Taxes in Environmental Protection: Economic Tools and Policy Implications

• Luca Galmarini*

DOI: 10.35248/2472-114X.23.11.340

Volume 11, Issue 4, 2023

Mini Review

Two Local Government Authorities, A Credit Union and Homeless Prevention Loans

• Bill Lee*

DOI: 10.35248/2472-114X.23.11.341

Perspective

Taxation in Modern Societies and its Roles, Principles, and Challenges

• Nelson Ryan*

DOI: 10.35248/2472-114X.23.11.343

Perspective

Accounting Ethics: Upholding Integrity and Trust in Financial Reporting

• Moradi Amir*

DOI: 10.35248/2472-114X.23.11.342

Opinion Article

Sustainability Accounting: The Role of Non-Financial Metrics in Assessing Corporate Performance

• Ren Binh*

DOI: 10.35248/2472-114X.23.11.350

Commentary

Challenges and Innovations in Banking Accounting Research

• Huaping Sun*

DOI: 10.35248/2472-114X.23.11.344

Opinion Article

Accounting Information System (AIS): Transforming Financial Data into Strategic Insight

• Delisle Kris*

DOI: 10.35248/2472-114X.23.11.347

Commentary

Auditing: Safeguarding Financial Integrity Across Sectors

• Kueno Yang*

DOI: 10.35248/2472-114X. 23.11.346

Short Communication

Impact of Artificial Intelligence on Financial Reporting Accuracy: An Empirical Analysis

• Vlachos Jens*

DOI: 10.35248/2472-114X.23.11.348

Commentary

Corporate Tax Evasion in the Digital Age: A Comparative Study on Regulatory Frameworks

• Plaxco Hans*

DOI: 10.35248/2472-114X.23.11.349

Perspective

Strategic Cost Analysis: Unveiling the Financial Foundations of Effective Decision-Making

• Legesse Yada*

DOI: 10.35248/2472-114X.23.11.345

Volume 11, Issue 5, 2023

Perspective

Evaluating the Effects of Accounting and Revenue Taxes on Business Decision-Making

• Luziame Araujo*

DOI: 10.35248/2472-114X. 23.11.356

Commentary

The Role of Digital Services in Financial Inclusion

• Amir Joesph*

DOI: 10.35248/2472-114X. 23.11.351

Perspective

The Balance of Corporate Taxation: Benefits and Limitations

• Tang Yang*

DOI: 10.35248/2472-114X. 23.11.352

Perspective

Digital Finance's Impact on Economic Analysis

• Hupping Henid*

DOI: 10.35248/2472-114X. 23.11.353

Commentary

Comprehensive Study on Data Management in Accounting Systems

• Daniel Tao*

DOI: 10.35248/2472-114X. 23.11.354

Commentary

Financial Standardization and Professionalization in a Decentralized System

• Fai Thain*

DOI: 10.35248/2472-114X. 23.11.355

Volume 11, Issue 6, 2023

Opinion Article

The Role of Shaping Current Account Positions in Macroeconomic Stability

• Abdul Noor*

DOI: 10.35248/2472-114X.23.11.366

Perspective

Blockchain Powered Federated Systems in Digital Market

• Jani Shah*

DOI: 10.35248/2472-114X.23.11.357

Perspective

Formation and Impact: Investigating Auditor Dyads in Auditing Practice

• Nelam Pavar*

DOI: 10.35248/2472-114X.23.11.358

Perspective

Role of Digitizing Energy Audits in Integrating Industry 4.0

• Thain Shin*

DOI: 10.35248/2472-114X.23.11.359

Commentary

Understanding the Impact of Banking Stress Assessments

• Yang Yei*

DOI: 10.35248/2472-114X.23.11.360

Commentary

Evaluating Comparability and Consistency in Industry Accounting

• Boris John*

DOI: 10.35248/2472-114X.23.11.361

Commentary

Unraveling Deductions, Double Taxation, and Global Trends in Corporate Tax

• Thanksho Thao*

DOI: 10.35248/2472-114X.23.11.362

Opinion Article

Exploring the Multifaceted World of Finance in Fundamental Dynamics

• Xia Zhao*

DOI: 10.35248/2472-114X.23.11.363

Opinion Article

The Role of Budgets in Future Planning

• Yang Fai*

DOI: 10.35248/2472-114X.23.11.364

Opinion Article

The Role of Digital Finance in Inclusive Growth of Empowering Nations

• Filip Thusakan*

DOI: 10.35248/2472-114X.23.11.365

Volume 12, Issue 2, 2024

Short Communication

Financial Inclusion: Impact of Digital Finance Worldwide

• Filon Thinis*

DOI: 10.35248/2472-114X.24.12.386

Commentary

Impact of Environmental Taxes on Renewable Stocks

• Lucal Ganinin*

DOI: 10.35248/2472-114X.24.12.382

Opinion Article

Strategic Analysis in Business Risk Auditing

• Habibi Xeng*

DOI: 10.35248/2472-114X.24.12.383

Perspective

Digital Transformation in Energy Auditing

• Milley Calen*

DOI: 10.35248/2472-114X.24.12.379

Opinion Article

Understanding Stability's Role in Current Account Dynamics

• Abal Noorij*

DOI: 10.35248/2472-114X.24.12.384

Commentary

Federated Identity Systems and Blockchain Technology

• Trilivan Chisrtan*

DOI: 10.35248/2472-114X.24.12.381

Perspective

Role of Homophily in Audit Team Dynamics

• Gilberto Bilara*

DOI: 10.35248/2472-114X.24.12.377

Commentary

Integrity and Transparency in Accounting

• Harry Hillstone*

DOI: 10.35248/2472-114X.24.12.380

Opinion Article

Understanding Finance: Allocation and Utilization of Funds

• Xian Zhaog*

DOI: 10.35248/2472-114X.24.12.385

Perspective

Technological Advancements and Digital Financial Models

• Marian Radiguety*

DOI: 10.35248/2472-114X.24.12.378

Volume 12, Issue 4, 2024

Research Article

Determinants of Profitability: A Study on Flour Manufacturing Companies in Hosanna Town

• Dereje Lemma Lalisho* and Etsegenet Sintayehu

DOI: 10.35248/2472-114X.24.12.404

Commentary

The Role of Accounting in Bank Regulation on the Eve of Financial Crisis

• Rohit Massoni*

DOI: 10.35248/2472-114X.24.12.397

Commentary Article

The Impact of Economic Factors on the Performance of Bank Mergers and Acquisitions

• Meghouar Hicham*

DOI: 10.35248/2472-114X.24.12.398

Opinion

A Systematic Role of Trust and Security in Fintech Adoption in Banking

• Syajarul Imna*

DOI: 10.35248/2472-114X.24.12.399

Perspective

Accounting for Tacit Coordination: An Exploration of its Role in Accounting Theory

• Vollmer Hendrik*

DOI: 10.35248/2472-114X.24.12.400

Volume 12, Issue 3, 2024

Commentary

Predictive Statistics in Accounting: Transforming Financial Forecasting with Large Data

• Neil Stalin*

DOI: 10.35248/2472-114X.24.12.392

Opinion Article

Managing the Complexity of Cryptocurrency: Accounting Difficulties and Innovations

• Janaind Omio*

DOI: 10.35248/2472-114X.24.12.389

Short Communication

Analyzing the Impact of Behavioral Economics on Financial Reporting Decisions

• Sophie Silty*

DOI: 10.35248/2472-114X.24.12.387

Commentary

Digital Impact on Accounting Education and Financial Training

• Kamal Iyiner*

DOI: 10.35248/2472-114X.24.12.393

Perspective

Innovative Cost Structures for Agile Organizations

• Umar Safi*

DOI: 10.35248/2472-114X.24.12.395

Commentary

Integrating ESG Factors: Advancing Sustainable Accounting in Financial Reporting

• Boustron Moher*

DOI: 10.35248/2472-114X.24.12.391

Perspective

Assessing the Impact of IFRS Adoption on Financial Statement Comparability across Borders

• Kwak Thani*

DOI: 10.35248/2472-114X.24.12.394

Perspective

Analyzing the Relationship between Accounting Education and Financial Literacy in Developing Economies

• Uddin Khan*

DOI: 10.35248/2472-114X.24.12.396

Opinion Article

Role of Forensic Accounting in the Era of Cyber Scam: New approaches and Techniques

• Xue Ali*

DOI: 10.35248/2472-114X.24.12.390

Opinion Article

Transforming Corporate Governance: Enhancing Accountability and Transparency

• John Karim*

DOI: 10.35248/2472-114X.24.12.388