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Asian Journal of Economics, Business and Accounting

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

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2,306

Articles indexed

278

2026 articles

2,305

Open access

6,571

Citations (indexed)

Publications by year

Articles (2306)

Artificial Intelligence: Opportunities, Issues and Applications in Banking, Accounting, and Auditing in Nigeria

Eno Gregory Ukpong, Imeofon Idongesit Udoh & Iniabasi Thomas Essien · Asian Journal of Economics, Business and Accounting · 2019

Artificial Intelligence (AI) could be a game-changer for business generally and  professional services in particular. With the rapid developments in machine learning, data mining and cognitive computing, the next decade promises to see huge leaps forward. While the excitement ove...

Open access Research Article 10.9734/ajeba/2019/v10i130099

The Effect of Internal Control Systems on Financial Performance in the Kassena Nankana Municipality, Upper East Region

Benard Nicodemos Ayamga & Regina Wompakeah Bagina · Asian Journal of Economics, Business and Accounting · 2019

The study aims at determining the effect of internal control systems on the financial performance of Kassena Nankana East Municipal Assembly, in the Upper East Region of Ghana. The study was cross sectional and adopted a case study approach. The data for the study was completely...

Open access Research Article 10.9734/ajeba/2019/v10i130098

Assessment of the Challenges and Opportunities of Women Entrepreneurs in Sodo Town, Wolaita Zone, SNNPR

Yesuneh Gizaw, Sintayehu Tsega & Kibrehewan Hailegiorgis · Asian Journal of Economics, Business and Accounting · 2019

This study was aimed to assess the challenges that hinder the performance of women engaged in service enterprises. It also aimed to find out the main opportunities that women entrepreneurs might access to attain their goal. Accordingly, it identified lack of working place, shorta...

Open access Research Article 10.9734/ajeba/2019/v10i130097

Users’ Perceptions on Auditors’ Responsibilities for Fraud Prevention, Detection and Audit Expectation GAP in Nigeria

Safiyanu Sule, Nor Zalina Mohamad Yusof & Ku Maisurah Ku Bahador · Asian Journal of Economics, Business and Accounting · 2019

The role of auditors is highly important in today’s business environment as a result of the separation of ownership from control considering numerous shareholders in the companies. One of the areas that posed a challenge is where users of financial statements perceive the roles o...

Open access Research Article 10.9734/AJEBA/2019/46832

Causal Investigation of Corporate Social Responsibility to Environment on Employees’ Satisfaction and Commitment to the Organization in Construction Industry of UAE

Younis A. A. Hammouda & Mohd Zukime Bin Mat Junoh · Asian Journal of Economics, Business and Accounting · 2019

As the dawn of industrialization and globalization has begun in 1950s’, the initial victims are society and environment. In addition, external social responsibility programs tend to create a much stronger organizational commitment, which will move employees to get better performa...

Open access Research Article 10.9734/AJEBA/2019/46317

Fair Value Accounting in the Agricultural Sector: The Analysis of Economic and Educational Factors

Joseph Kwasi Agyemang, Christa H. Wingard & Owusu Acheampong · Asian Journal of Economics, Business and Accounting · 2019

Currently, the significance of fair value in financial reporting is gaining momentum and current debates are moving in the trend of full fair value reporting. Small and medium-sized entities are not let off in this instance. The move to new reporting standards results in numerous...

Open access Research Article 10.9734/AJEBA/2018/46763

Industry (Economic)-wide Learning: A Comparative Study of Manufacturing and Non-manufacturing Sector in Japan

Aduba, Joseph Junior & Izawa, Hiroshi · Asian Journal of Economics, Business and Accounting · 2019

In knowledge economies, building technological capability is a continuous process, and as well as unarguably key to industrial policy development. Industry (economy)-wide learning has been linked to reduction in unit labor cost and overall production cost of goods and services. I...

Open access Research Article 10.9734/AJEBA/2018/46859

Descriptive Analysis of Entrepreneurial Skill and Opportunities Utilization for Sustainable Development in Nigeria

Momoh I. Yalo, Hakeem Tomi Saliu & Dare Joseph Enimola · Asian Journal of Economics, Business and Accounting · 2019

This study focused on entrepreneurial skill and opportunities utilization for sustainable development in Nigeria. The study adopted a purposive sampling and selected 316 SMEs. The study also adopted multi-stage sampling technique. Data collected were analysed with descriptive and...

Open access Research Article 10.9734/AJEBA/2018/46741

Diverse Performance Measurements and Earnings Management in Quoted Manufacturing Companies in Nigeria

Agbeye, Seyi John · Asian Journal of Economics, Business and Accounting · 2019

The increasing rate of business failure in Nigeria shortly after posting impressive results has raised the issue of earnings management to the forefront. This study examined the relationship between diverse performance measurements and earnings management in quoted manufacturing...

Open access Research Article 10.9734/AJEBA/2018/46578

Repositioning Democratic Governance in Nigeria: Implications on National Economy

Emma I. Okoye, Ugochukwu J. Nwoye, Chukwunonso Ekesiobi & Justina Obiorah · Asian Journal of Economics, Business and Accounting · 2019

The value system of Nigeria’s democratic process since 1999 may have been undermined by the absence of good governance in the country’s leadership stream. And despite the craze for unprecedented development in the country even as it dreams of becoming the 20th best economy in the...

Open access Research Article 10.9734/AJEBA/2018/44731