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   7732 Views  5100 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   7804 Views  3807 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   15585 Views  2626 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   10350 Views  4701 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   21597 Views  11293 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   16089 Views  6946 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   4945 Views  2592 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   23218 Views  5615 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   4574 Views  2219 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   14852 Views  8550 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   14839 Views  8009 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   12684 Views  7843 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   6044 Views  2970 Downloads
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