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Universal Journal of Accounting and Finance  

Universal Journal of Accounting and Finance is an international peer-reviewed journal that publishes original and high-quality research papers in all areas of accounting and finance. As an important academic exchange platform, scientists and researchers can know the most up-to-date academic trends and seek valuable primary sources for reference.


ISSN: 2331-9712 (Print)

ISSN: 2331-9720 (Online)

Contact Us: ujaf.editor@hrpub.org or editor@hrpub.org

Website: https://www.hrpub.org/journals/jour_info.php?id=22


Archive

Volume 13   2025
Vol.13 No.1
Volume 12   2024
Vol.12 No.1Vol.12 No.2Vol.12 No.3Vol.12 No.4
Volume 11   2023
Vol.11 No.1Vol.11 No.2Vol.11 No.3Vol.11 No.4
Volume 10   2022
Vol.10 No.1Vol.10 No.2Vol.10 No.3Vol.10 No.4Vol.10 No.5Vol.10 No.6
Volume 9   2021
Vol.9 No.1Vol.9 No.2Vol.9 No.3Vol.9 No.4Vol.9 No.5Vol.9 No.6
Volume 8   2020
Vol.8 No.1Vol.8 No.2Vol.8 No.3Vol.8 No.4
Volume 7   2019
Vol.7 No.1Vol.7 No.2Vol.7 No.3Vol.7 No.4
Volume 6   2018
Vol.6 No.1Vol.6 No.2Vol.6 No.3Vol.6 No.4
Volume 5   2017
Vol.5 No.1Vol.5 No.2Vol.5 No.3Vol.5 No.4
Volume 4   2016
Vol.4 No.1Vol.4 No.2Vol.4 No.3Vol.4 No.4Vol.4 No.5
Volume 3   2015
Vol.3 No.1Vol.3 No.2Vol.3 No.3Vol.3 No.4Vol.3 No.5
Volume 2   2014
Vol.2 No.1Vol.2 No.2Vol.2 No.3Vol.2 No.4Vol.2 No.5Vol.2 No.6
Volume 1   2013
Vol.1 No.1Vol.1 No.2Vol.1 No.3

Vol 9(Jun, 2021) No 3

Soft Copy, Cover Page, Table of Contents, Editorial, and Others

Anomalies of the Housing Market in Albania

Bitila Shosha, Armela Anamali, Alma Zisi

[Abstract] [Full Text] [Full Article - PDF] pp. 275 - 284

DOI: 10.13189/ujaf.2021.090301

Internal Control System Quality and Decision-Making Success: The Role of the Financial Information Quality

Albertina Paula Moreira Monteiro, Joana Andreia Machado Vale, Catarina Libório Morais Cepêda, Eduardo Manuel de Almeida Leite

[Abstract] [Full Text] [Full Article - PDF] pp. 285 - 294

DOI: 10.13189/ujaf.2021.090302

Changes in Investment Options in OECD Countries and Its Relationship with Analytical Tax Burden

Ahmet Niyazi Özker

[Abstract] [Full Text] [Full Article - PDF] pp. 295 - 305

DOI: 10.13189/ujaf.2021.090303

Practices of Human Resource Accounting Disclosure: A Comparative Study across ASEAN Countries

Wiyadi, Sayekti Endah Retno Meilani, Imanda Firmantyas Putri Pertiwi, Rina Trisnawati, Nor Hazana Abdullah

[Abstract] [Full Text] [Full Article - PDF] pp. 306 - 315

DOI: 10.13189/ujaf.2021.090304

Demographic Analysis of Financial Literacy Level in Azerbaijan

Nurkhodzha Akbulaev, Matanat Mammadova

[Abstract] [Full Text] [Full Article - PDF] pp. 316 - 328

DOI: 10.13189/ujaf.2021.090305

International Development Banks as Centers of Technological Exchange: Is Future Here?

Yana L. Gobareva, Olga Yu. Gorodetskaya, Marina V. Karp, Igbal A. Guliev

[Abstract] [Full Text] [Full Article - PDF] pp. 329 - 335

DOI: 10.13189/ujaf.2021.090306

Budgeting Practices: Its Impact on the Profitability of Small and Medium Enterprises in Isabela

Christian Philip A. Fortuna

[Abstract] [Full Text] [Full Article - PDF] pp. 336 - 346

DOI: 10.13189/ujaf.2021.090307

Linking Institutional Environment to the IFRS and Accounting Quality: A Proposed Framework

Fuad, Zulaikha, Agung Juliarto

[Abstract] [Full Text] [Full Article - PDF] pp. 347 - 351

DOI: 10.13189/ujaf.2021.090308

The Nexus between Innovation and Business Competitive Advantage: A Conceptual Study

T. T. Onileowo, F. M. Muharam, M. K. Ramily, Saleh F. A. Khatib

[Abstract] [Full Text] [Full Article - PDF] pp. 352 - 361

DOI: 10.13189/ujaf.2021.090309

Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System

Syaiful Hifni, Akhmad Sayudi, Atma Hayat, A. Kadir, Rano Wijaya

[Abstract] [Full Text] [Full Article - PDF] pp. 362 - 371

DOI: 10.13189/ujaf.2021.090310

Electronic Corporate Tax, Aggregate Federally Collected Tax Revenues and Economic Growth: A Multivariate VAR Approach

Okolo Ndu Marvis, Ideh O. Abel, Emengini Steve Emeka

[Abstract] [Full Text] [Full Article - PDF] pp. 372 - 382

DOI: 10.13189/ujaf.2021.090311

The Effect of Sales and Operating Costs on Net Income of Halal Award-Winning Companies in Indonesia Stock Exchange

R. Aditya Kristamtomo Putra, Nana Diana, Wirman, M. Nasim Harahap

[Abstract] [Full Text] [Full Article - PDF] pp. 383 - 387

DOI: 10.13189/ujaf.2021.090312

Risk Management Committee Attributes: A Review of the Literature and Future Directions

Abdessetar Bensaid, Suhaimi bin Ishak, Ifa Rizad binti Mustapa

[Abstract] [Full Text] [Full Article - PDF] pp. 388 - 395

DOI: 10.13189/ujaf.2021.090313

A Comprehensive Literature Review on Pricing Equity Warrants Using Stochastic Approaches

Siti Zulaiha Ibrahim, Teh Raihana Nazirah Roslan, Ali F Jameel

[Abstract] [Full Text] [Full Article - PDF] pp. 396 - 404

DOI: 10.13189/ujaf.2021.090314

Predicting Stock Market Movements Using Artificial Neural Networks

P. V. Chandrika, K. Sakthi Srinivasan

[Abstract] [Full Text] [Full Article - PDF] pp. 405 - 410

DOI: 10.13189/ujaf.2021.090315

Influence on Corporate Performance by Determinants of Working Capital

Roslin Lazarus, Stanley Lazarus, Shobhna Gupta

[Abstract] [Full Text] [Full Article - PDF] pp. 411 - 423

DOI: 10.13189/ujaf.2021.090316

Enterprise's Finances: Possible Customer's Risks when Outsourcing Accounting

Marina Evgenievna Ordynskaya, Ruslan Aslancherievich Tkhagapso, Irina Grigorevna Tkharkakhova, Dana Izmailovna Ponokova

[Abstract] [Full Text] [Full Article - PDF] pp. 424 - 430

DOI: 10.13189/ujaf.2021.090317

Impact of Goods and Services Tax on Indirect Tax Revenue of India: With Special Reference to Odisha State

Sanjeeb Kumar Dey

[Abstract] [Full Text] [Full Article - PDF] pp. 431 - 441

DOI: 10.13189/ujaf.2021.090318

Informal Personal Financing of Entrepreneurs: Gender Characteristics

Iuliia S. Pinkovetskaia, Anton V. Lebedev, Olga V. Slugina, Diego Felipe Arbelaez Campillo, Magda Julissa Rojas Bahamon

[Abstract] [Full Text] [Full Article - PDF] pp. 442 - 449

DOI: 10.13189/ujaf.2021.090319

Credit-Investment Activity of Banks of the Ukraine: Financial Globalization, Risks, Stabilization

Natalia V. Trusova, Leonid V. Melnyk, Zhanna S. Shіlo, Oleksandr S. Prystеmskyi

[Abstract] [Full Text] [Full Article - PDF] pp. 450 - 468

DOI: 10.13189/ujaf.2021.090320

Certain Aspects of the Management Accounting System for Small and Medium-Sized Enterprises

Oleg A. Diegtiar, Oleksandr V. Bezuhlyi, Yuriy O. Tararuyev, Tetiana O. Suslova, Tetiana V. Romanchenko

[Abstract] [Full Text] [Full Article - PDF] pp. 469 - 476

DOI: 10.13189/ujaf.2021.090321

Financial Decentralization as a Key Factor in the Socio-Economic Development of Territorial Entities

Volodymyr I. Kravchenko, Lina V. Bondareva, Roman Yu. Bykov, Larisa V. Danilova, Olha V. Myrna

[Abstract] [Full Text] [Full Article - PDF] pp. 477 - 486

DOI: 10.13189/ujaf.2021.090322

Formation of a Financial Security Management Mechanism Based on the Introduction of New Information Technologies

Anzhela P. Lelechenko, Vladyslava V. Iyzefovych, Iryna I. Doronina, Tykhon S. Yarovoi, Viktoriia V. Tomakh

[Abstract] [Full Text] [Full Article - PDF] pp. 487 - 497

DOI: 10.13189/ujaf.2021.090323

Functions of Cost Management Systems in Modern Organizational Management

Marina Evgenievna Ordynskaya, Tatyana Alexandrovna Silina, Lala Eldarovna Divina, Irina Fedorovna Tausova, Saida Aslanbievna Bagova

[Abstract] [Full Text] [Full Article - PDF] pp. 498 - 505

DOI: 10.13189/ujaf.2021.090324

The Impact of Firm-Specific and Macroeconomic Factors on Financial Distress Risk: A Case Study from Turkey

Isil Erem Ceylan

[Abstract] [Full Text] [Full Article - PDF] pp. 506 - 517

DOI: 10.13189/ujaf.2021.090325

Unified Payment Interface (UPI): A Digital Innovation and Its Impact on Financial Inclusion and Economic Development

Shailesh Rastogi, Chetan Panse, Arpita Sharma, Venkata Mrudula Bhimavarapu

[Abstract] [Full Text] [Full Article - PDF] pp. 518 - 530

DOI: 10.13189/ujaf.2021.090326