International Journal of Accounting, Finance and Risk Management

Volume 7, Issue 3, September 2022

  • IAS 21 - The Effects of Changes in Foreign Exchange Rates: Matters Arising

    Emuebie Emeke, Ogundeyi Adebayo, Fakuade Olufunmilayo, Tunji Shiyanbola

    Issue: Volume 7, Issue 3, September 2022
    Pages: 92-98
    Received: May 22, 2022
    Accepted: Jun. 20, 2022
    Published: Jul. 13, 2022
    DOI: 10.11648/j.ijafrm.20220703.11
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    Abstract: One of the aims of the International Accounting Standard Board (IASB) is to enhance the quality of financial reporting and ensure universality in comparison of financial statements produced in different entities and countries by users of such financial statements. International Accounting Standard (IAS) 21: Effect of Changes in Foreign Exchange Rat... Show More
  • The Impact of Credit Risk, Liquidity, Capital, and Market Structure on Bank Profitability: Evidence from a Developing Economy

    Khaled Zedan Zedan

    Issue: Volume 7, Issue 3, September 2022
    Pages: 99-107
    Received: May 03, 2022
    Accepted: Jul. 08, 2022
    Published: Jul. 20, 2022
    DOI: 10.11648/j.ijafrm.20220703.12
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    Abstract: In this ever-changing competitive environment, the banking business, compared to other types of business, is ultimately exposed to risks. Banks now days are operating in a rapidly innovative industry with a lot of profit pressure that encourage them to create more and more value-added services to offer and better satisfy the customers. The Palestin... Show More
  • Auditing New Approach of Credit Loss for Financial Institutions in the Audit Data Analytics Era: A Field Study in Egypt

    Mohamed Shaaban Ibrahim, Rana Mahmoud Abdou

    Issue: Volume 7, Issue 3, September 2022
    Pages: 108-132
    Received: Jul. 15, 2022
    Accepted: Jul. 29, 2022
    Published: Aug. 24, 2022
    DOI: 10.11648/j.ijafrm.20220703.13
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    Abstract: Purpose-The main objective of the study to propose Audit Data Analytic Tools (ADA) to develop the role of the External Auditor in enhancing the communication of the Expected Credit Loss (ECL) estimate as a very complex and subjective item of Critical Audit Matters (CAMS) of the New Audit Report. Design/methodology/approach- The study depends on use... Show More
  • Effects of Oil and Non-oil Tax Revenue on Economic Growth in Nigeria: Evidence of Quarterly Tax Inflows from 2010 to 2019

    Ifeoma Osamor, Matthew Abata, Adebola Adebanjo

    Issue: Volume 7, Issue 3, September 2022
    Pages: 133-139
    Received: Aug. 03, 2022
    Accepted: Aug. 23, 2022
    Published: Sep. 16, 2022
    DOI: 10.11648/j.ijafrm.20220703.14
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    Abstract: Oil boom in 1970s have positive and negative impact on the Nigerian economy. The recent oil price dwindling in the world has created problems for government of the country to adequately generate revenue to settle government expenditures. The study investigated the effects of oil and non-oil taxes revenue on economic growth in Nigeria. Gross Domesti... Show More