International Journal of Accounting, Finance and Risk Management

Volume 9, Issue 1, March 2024

  • Research Article

    Financial Reporting and Accounting Treatment of Crypto Assets: Professional Accountants Perspectives

    Abiodun Akanbi

    Issue: Volume 9, Issue 1, April 2024
    Pages: 1-11
    Received: Oct. 27, 2023
    Accepted: Dec. 11, 2023
    Published: Jan. 18, 2024
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    Abstract: Crypto asset is a broad term covering all assets stored on distributed ledgers using block chain technology. Crypto assets are used to undertake commercial transactions and serve as investment options globally; yet there are no specific accounting standards that guide how crypto assets should be recorded in financial statements. There are few studi... Show More
  • Research Article

    Factors Impact on Capital Structure Fluctuation of Enterprises Listed on Hose, Vietnam

    Le Trung Thanh, Tran Dinh Van*

    Issue: Volume 9, Issue 1, April 2024
    Pages: 12-18
    Received: Jan. 03, 2024
    Accepted: Jan. 12, 2024
    Published: Jan. 23, 2024
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    Abstract: Changes in corporate capital structure were often considered on a yearly basis. However, to more deeply evaluate the fluctuations in corporate capital structure, we collected quarterly panel data of 180 enterprised listed on the Hochiminh Stock Exchange (HoSe, Vietnam) for researching. Regression techniques such as Pooled-OLS, FEM, REM and GLS were... Show More
  • Research Article

    New Materiality Concept towards enhanced Financial Reporting Quality (FRQ)

    Asmaa Salah El Dien Abd El alim Fath El Bab Nasar

    Issue: Volume 9, Issue 1, April 2024
    Pages: 19-28
    Received: Dec. 27, 2023
    Accepted: Jan. 08, 2024
    Published: Feb. 05, 2024
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    Abstract: The purpose of this study is to ascertain the current application of the materiality concept across financial reports of firms listed on the Egyptian Stock market (EGX), as well as it aims to empirically examine the effects of the new materiality concept on financial reporting quality (FRQ). Data utilized within the current study comprises secondar... Show More
  • Research Article

    The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants

    Walid Zakaria Siam*, Sajeda Abdel Rahman Abdel Hamid Hamdan

    Issue: Volume 9, Issue 1, March 2024
    Pages: 29-45
    Received: Jan. 24, 2024
    Accepted: Feb. 14, 2024
    Published: Feb. 27, 2024
    DOI: 10.11648/j.ijafrm.20240901.14
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    Abstract: The aim of this study is to investigate the impact of the COVID-19 pandemic on audit quality from the perspective of Jordanian Certified Public Accountants. It also aims to identify any differences in the views of Jordanian Certified Public Accountants regarding this impact based on respondents' demographic characteristics such as gender, academic ... Show More