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