International Journal of Finance and Accounting

International Journal of Finance and Accounting is a refereed Journal dedicated to publish empirical research that tests, extends, or builds Finance and Accounting theory and contributes to practice. The journal publishes high quality research papers in accounting, finance and their interface. All empirical methods – including, but not limited to, qualitative, quantitative, laboratory, and combination methods – are welcome.


ICV 2015: 75.94; ICV 2016: 85.20 h5-index: 8, h5-median: 10
(Based on Google Scholar Metrics(June 2017))
Editor-in-chief: Marco Giuliani
p-ISSN: 2168-4812
e-ISSN: 2168-4820
Website: http://journal.sapub.org/ijfa




International Journal of Finance and Accounting

Latest Issue: Volume 14, Number 1 (2025)
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  • Articles
Appreciation Model of a Public Entity Set of Assets in the Accounting System
Benedetto Manganelli, Gianluca Basile
pp. 55-60
DOI: 10.5923/j.ijfa.20130202.01   7743 Views  5107 Downloads
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Internal Audit Function in Relation to Enterprise-Wide Risk Management (EWRM)Practices
Norlida Abdul Manab, Mohd Rasid Hussin, Isahak Kassim
pp. 61-66
DOI: 10.5923/j.ijfa.20130202.02   7820 Views  3813 Downloads
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The Fiscal Policy and the Public Debt - Cause of the Budget Balance
Miro Džakula, Amir Karalić
pp. 67-74
DOI: 10.5923/j.ijfa.20130202.03   15604 Views  2637 Downloads
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The Effect of Ownership Structure on Firm Performance in Malaysia
Kamarun Nisham Taufil-Mohd, Rohani Md-Rus, Sami R. M. Musallam
pp. 75-81
DOI: 10.5923/j.ijfa.20130202.04   10361 Views  4706 Downloads
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Antecedents of Internal Audit Effectiveness: A Moderating Effect of Effective Audit Committee at Local Government Level in Nigeria
Mu’azu Saidu Badara, Siti Zabedah Saidin
pp. 82-88
DOI: 10.5923/j.ijfa.20130202.05   21612 Views  11298 Downloads
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Changing Roles of Management Accountants in Malaysian Companies: A Preliminary Study
Aliza Ramli, Zairul Nurshazana Zainuddin, Suzana Sulaiman, Rosni Muda
pp. 89-93
DOI: 10.5923/j.ijfa.20130202.06   16102 Views  6955 Downloads
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The Effect of Proprietary Costs and Ownership Structure on the Disclosure of Directors’ Share Options
Faizah Darus, Khasniza Abdul Karim, Roslani Embi
pp. 94-97
DOI: 10.5923/j.ijfa.20130202.07   4957 Views  2602 Downloads
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Key Performance Indicators of Treasury Departments: A Case Study of Local Authorities
Fatimah Hanim Abdul Rauf, Asmah Abdul Aziz
pp. 98-103
DOI: 10.5923/j.ijfa.20130202.08   23233 Views  5622 Downloads
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Comparative Analysis of the ASEAN+3 and European Financial Markets
Anna Kiseleva
pp. 104-108
DOI: 10.5923/j.ijfa.20130202.09   4583 Views  2224 Downloads
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Computerized Accounting System Threats in Malaysian Public Services
Mahlindayu binti Tarmidi, Azwwan Abdul Rashid, Mohmad Sakarnor bin Deris, Rusli Abdul Roni
pp. 109-113
DOI: 10.5923/j.ijfa.20130202.10   14870 Views  8562 Downloads
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Impact of Audit Committee Characteristics on Earnings Management in Malaysian Public Listed Companies
Reinushini Chandrasegaram, Mohamed Razeef Rahimansa, Suraya K. A. Rahman, Suhaimi Abdullah, NikKamariah Nik Mat
pp. 114-119
DOI: 10.5923/j.ijfa.20130202.11   14848 Views  8014 Downloads
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Characteristics and Performance of Audit Committee among Listed Government Linked Companies in Malaysia
Rasidah Mohd Rashid, Ruzita Abdul Rahim, Norliza Che Yahya, Rafidah Othman
pp. 120-124
DOI: 10.5923/j.ijfa.20130202.12   12691 Views  7846 Downloads
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Challenges in Management Accounting Innovation Adoption: Evidence from Malaysian Companies
Aliza Ramli, Suzana Sulaiman, Falconer Mitchell
pp. 125-130
DOI: 10.5923/j.ijfa.20130202.13   6051 Views  2975 Downloads
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