Vol 10, No 1 (2018)

DOI: https://doi.org/10.5296/ajfa.v10i1

Vol. 10, No. 1, June 2018

Table of Contents

Influence of Corporate Transparency Disclosures on Financial Performance of Listed Companies in East Africa
Boniface Muriithi Wanjau, Willy Mwangi Muturi, Patrick Ngumi
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1-15
The Influence of CSRSCPAs and the Quality of Financial Statements
Li-Lun Liu, Yu-Ting Huang
PDF
16-39
Effect of Corporate Social Responsibility Disclosure on Financial Performance
Ta Thi Thuy Hang, Bui Thi Ngoc
PDF
40-58
Cost Efficiency of Indian Life Insurance Service Providers using Data Envelopment Analysis
Mihir Dash, Arpana Muthyala
PDF
59-80
Motivating Capital Investment by Using the Audit Process to Increase Financial Transparency
J Reid Cummings, Gabriel G Ramirez, Divesh S Sharma, Kyre D Lahtinen
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81-114
Insight into the Links among External Business Environments, Corporate Governance and Organisational Performance
Quang Linh Huynh
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115-130
Earnings Smoothing as Information Signaling or Garbling: A Review of Literature
Nor Afifah Shabani, Saudah Sofian
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131-142
Economic Growth and Financial Development Nexus in Malaysia: Dynamic Simultaneous Equations Models
Mohamed Ibrahim Mugableh, Mohammad Salem Oudat
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143-161
Earnings Smoothing and Bankruptcy Risk in Liquidating Private Firms
Nor Afifah Shabani, Saudah Sofian
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162-177
Risk Reporting of the Banking Sector of Bangladesh: A Time Horizon Analysis
Niluthpaul Sarker, Shamsun Nahar
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178-209
Corporate Governance and Firm Performance: The Role of the Board and Audit Committee
Netai Kumar Saha, Rehnuma Hoque Moutushi, Mohammad Salauddin
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210-225
Public Sector Auditing and Corruption: A Literature Review
Ebrahim Ahmed Assakaf, Rose Shamsiah Samsudin, Zaleha Othman
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226-241
The Role of Political Risk and Financial Development Factors on Sukuk Market Development of Gulf Cooperation Council (GCC) Countries
Arafat Mansoor Al-raeai, Zairy Zainol, Ahmad Khilmy Abdul Rahim
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242-256
Factors Affecting Learning Performance of Accounting Information System
Yung-Yu Lai, AnAn Chiu
PDF
257-273
Effect of Liberalization of Amman Stock Market on the Prices Fluctuation for the Period (1994-2015)
Ahmad Abdalla Alrafaya
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274-294
Towards Enhanced Tax Compliance in Kenya
SAN LIO, JOHN MIRICHII
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295-307
Determinants of Corporate Environmental and Social Disclosures in China: A Comparative Study within High-profile Industries
Junru Zhang, Hadrian Geri Djajadikerta, Terri Trireksani
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308-335
The Impact of Human Capital Development Cost on the Net Income and Dividend: An Applied Study over Jordanian Islamic Banks
Atef Aqeel Al-Bawab, Hani Ali Aref Al-Rawashdeh
PDF
336-350
Corporate Restructuring and Investment
Dr. Alhassan Ndekugri
PDF
351-366
The Extent Use of Contemporary Management Accounting Practices and Its Effect on Operational Performance of Industrial Corporations in Jordan
Naser Yousef Alzoubi
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367-389
Extent of Implementing Target Costing and Value Engineering Approach to Reducing Costs: A Survey in Jordanian Shareholding Companies for Food Industries
Suleiman El-Dalahmeh
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390-406
The Effects of Board Compositions and Audit Committee Characteristics on Information Disclosure Practices: A Case of Singapore
Nunthapin Chantachaimongkol, Shuwen Chen
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407-427
Factors Affecting Undergraduate Students’ Intention to Become a Chartered Accountant in Bangladesh
Mohsina Akter, Muhammad Muhiuddin Siraj
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428-439
Real Earnings Management: A Review of Literature and Future Research
Belal Ali, Hasnah Kamardin
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440-456