Skip to content
Journal

Asian Journal of Economics, Business and Accounting

Published by SCIENCEDOMAIN international · ISSN (electronic) 2456-639X

Search within this journal

2,306

Articles indexed

278

2026 articles

2,305

Open access

6,571

Citations (indexed)

Publications by year

Articles (2306)

Internal Control in the Public Sector of Ghana: A Case Study

Jacob Bannerman, Nii Djan Ebenezer & Hollack Obeng · Asian Journal of Economics, Business and Accounting · 2022

Internal control is considered to be a key corporate governance mechanism. The purpose of this study is to provide an account of the internal control activities and their challenges from the staff perspective and an insight into the process from the Internal Auditor within the co...

Open access Research Article 10.9734/ajeba/2022/v22i2230718

Audit Committees’ Effectiveness in Tanzania: The Case of Selected Public Authorities in Tanzania

Kelvin Clarence Millinga & Alexis Naho · Asian Journal of Economics, Business and Accounting · 2022

Audit committees are important parts of an entity’s governance structure which play a significant role in assisting entities in achieving their planned objectives. This study aimed at assessing the factors affecting audit committees’ effectiveness in the selected public authoriti...

Open access Research Article 10.9734/ajeba/2022/v22i2230719

Determinants of Workplace Deviant Behaviours among Non-academic Staff in Universities in South-South Nigeria

Emmanuel Mitaire Tarurhor & Kikelomo Titilayo Opatayo · Asian Journal of Economics, Business and Accounting · 2022

This paper studied the determinants of workplace deviant behaviours (WDB) among non-academic staff in universities in South-South Nigeria. Three hundred (300) non-academic staff were drawn equally from the six universities in the six states that make up the South-South region of...

Open access Research Article 10.9734/ajeba/2022/v22i2230716

The Influence of Profitability and Liquidity on Firm Value (Case Study on a Non-financial Company Indexed ESG Quality 45 IDX-Kehati on the Indonesia Stock Exchange 2017-2020)

Zaki Faturahman Akbar, Inta Budi Setya Nusa & . Iriyadi · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to determine the influence of Profitability and Liquidity on Firm Value, as previous research results were inconclusive, inconsistent, and sometimes contradictory. Study Design: This research is quantitative correlational research using multiple linear regre...

Open access Research Article 10.9734/ajeba/2022/v22i2230717

Credibility of Microfinance Institutions Loans to Financial Sustainability of Small and Medium Enterprises in Tanzania: A Case of Selected Enterprises in Arusha

Suma Philbert Mwankemwa · Asian Journal of Economics, Business and Accounting · 2022

In evolution of global business, entrepreneurs have faced a number of new dares as they get into rivalries in their respective industries. Small and Medium Enterprises (SMEs) financing by Micro Financing Institutions (MFIs) has been one of the areas of interest to establish the c...

Open access Research Article 10.9734/ajeba/2022/v22i2230715

Impact of Labour Laws on Wage Differentials between Formal and Informal Sectors: Evidence from the Indian Manufacturing Sector

Vipin Negi & Shirin Akhter · Asian Journal of Economics, Business and Accounting · 2022

Labor laws in India have been a subject of contention since their inception. There are arguments against labor laws that say that an adherence to labor laws push up the wages in the formal sector and reduce employability of the labor. A hike in labor cost makes capital relatively...

Open access Research Article 10.9734/ajeba/2022/v22i2230712

Effect of Customs Documentation and Procedures on Kenya’s Agricultural and Manufactured Commodity Exports to Uganda

Boniface Simiyu Ekise, Umulkher Ali, Angela Mungai & Consolata Ngala · Asian Journal of Economics, Business and Accounting · 2022

Aim: The study sought to examine the effect of customs documentation and procedures on Kenya’s agricultural and manufactured commodity exports to Uganda. Place and duration of Study: The study was conducted at Busia and Malaba borders, on Kenyan side. The study took place between...

Open access Research Article 10.9734/ajeba/2022/v22i2230713

Transformational Leadership How its Effect Work-Life Balance and Employee Engagement

Keumala Hayati · Asian Journal of Economics, Business and Accounting · 2022

Aims: The previous survey showed that employee engagement in Indonesia is shallow. This study attempts to test the effect of transformational leadership on work-life balance and employee engagement. Study Design / Methodology: Data was obtained by distributing questionnaires to 1...

Open access Research Article 10.9734/ajeba/2022/v22i2230711

Determinants of Fixed Asset Revaluation and Sustainability Report Disclosure on Firm Value

Ida Bagus Anom Wiriartha, Tri Widyastuti & Apollo Daito · Asian Journal of Economics, Business and Accounting · 2022

This study analyzes the determinants of the effect of investment opportunities, leverage, Information asymmetry, ownership structure, liquidity, and company size on asset revaluation and sustainability reports and their impact on firm value. This study uses secondary data obtaine...

Open access Research Article 10.9734/ajeba/2022/v22i2230710

Fraud Detection of Financial Statements through the Fraud Hexagon Approach in Indonesian SOEs

Ade Citra, . Lindrianasari, Usep Syaipudin, Fitra Dharma & Mega Metalia · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to detect fraudulent financial statements through the Fraud Hexagon approach in Indonesian SOEs period 2011-2019 Study Design: This study applied the quantiative descriptive method. Place and Duration of Study: Financial Services Authority, Period 2011-2019...

Open access Research Article 10.9734/ajeba/2022/v22i2230709