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


Volume 11   2023
Vol.11 No.1
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(Dec, 2021) No 6

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

Innovative Instruments of Monetary and Fiscal Policy

Bohdan Danylyshyn, Maksym Dubyna, Maksym Zabashtanskyi, Natalia Ostrovska, Kateryna Blishchuk, Ivanna Kozak

[Abstract] [Full Text] [Full Article - PDF] pp. 1213 - 1221

DOI: 10.13189/ujaf.2021.090601

Assessing the Financial Soundness of Indian Aviation Sector Companies by Using Altman's Z-Score Model & Pilarski's P- Score Model

Vivek Divekar, Sreerupa Sukhari

[Abstract] [Full Text] [Full Article - PDF] pp. 1222 - 1234

DOI: 10.13189/ujaf.2021.090602

Effect of Economic Variables on the Financial Performance of Listed Firms Manufacturing Consumers Goods in Nigeria

Idaka Sunday Egbe, Ugwoke Robinson Onuora, Ajuh Ali Iteh, Edith O. Onyeanu

[Abstract] [Full Text] [Full Article - PDF] pp. 1235 - 1246

DOI: 10.13189/ujaf.2021.090603

Pre- and Post-Merger Financial Analysis of Banks

Divyesh Khushalani, Manish Sinha

[Abstract] [Full Text] [Full Article - PDF] pp. 1247 - 1257

DOI: 10.13189/ujaf.2021.090604

Microfinance in Russian Regions: Lending to Entrepreneurs in 2018

Iuliia S. Pinkovetskaia, Anton V. Lebedev, Mikhail A. Rozhkov , Diego Felipe Arbelaez Campillo, Magda Julissa Rojas Bahamon

[Abstract] [Full Text] [Full Article - PDF] pp. 1258 - 1264

DOI: 10.13189/ujaf.2021.090605

Determinants Influencing the Audit Quality: Empirical Evidence from Indonesia

Theresia Prima Risanti, Khoirul Aswar, Jumansyah, Wirman

[Abstract] [Full Text] [Full Article - PDF] pp. 1265 - 1272

DOI: 10.13189/ujaf.2021.090606

Cash Holdings and Over-Investments during Covid 19 Pandemic: The Evidence from Vietnam

Nhung Thi Tuyet Dao

[Abstract] [Full Text] [Full Article - PDF] pp. 1273 - 1279

DOI: 10.13189/ujaf.2021.090607

Impact of Economic Factors on Life and Non- Life Insurance Development in Albania – A VECM Analysis

Gentiana Sharku, Perseta Grabova, Donald Vullnetari

[Abstract] [Full Text] [Full Article - PDF] pp. 1280 - 1296

DOI: 10.13189/ujaf.2021.090608

Black-Litterman Model with Views Prediction Using Elman Recurrent Neural Network

Dhoriva Urwatul Wutsqa, Martina Ayun Pamungkas, Retno Subekti

[Abstract] [Full Text] [Full Article - PDF] pp. 1297 - 1311

DOI: 10.13189/ujaf.2021.090609

The Role of Intellectual Capital on Financial Performance of SMEs

Sylvia Christina Daat, Mariolin A. Sanggenafa, Rudiawie Larasati

[Abstract] [Full Text] [Full Article - PDF] pp. 1312 - 1321

DOI: 10.13189/ujaf.2021.090610

Corporate Social Responsibility, Firm Value, and Financial Constraints: A Signal of Corporate Liquidity

Maria Yosaphat Dedi Haryanto, Anis Chariri, Etna Nur Afri Yuyetta

[Abstract] [Full Text] [Full Article - PDF] pp. 1322 - 1331

DOI: 10.13189/ujaf.2021.090611

Modeling Euribor Rates Volatility: Application of the GARCH Model

Llesh Lleshaj, Dorina Kripa

[Abstract] [Full Text] [Full Article - PDF] pp. 1332 - 1341

DOI: 10.13189/ujaf.2021.090612

Zimbabwean Stakeholder Perceptive of How Mandatory Audit Firm Rotation Contribute to Audit Quality

Olubukola Adegbola Otekunrin, Kudzanai Matowanyika

[Abstract] [Full Text] [Full Article - PDF] pp. 1342 - 1354

DOI: 10.13189/ujaf.2021.090613

Causality Analysis of Non-oil Tax Component of Government Revenue, Company Income and Transaction Taxes: Evidence from a Third World Developing Economy

Orits Frank Ebiaghan, Edirin Jeroh, Abel Oghenevwoke Ideh

[Abstract] [Full Text] [Full Article - PDF] pp. 1355 - 1365

DOI: 10.13189/ujaf.2021.090614

Liquid Stock and Dividend Payment of Non-financial Quoted Companies in Nigeria

Segun Wale Olayinka, Momodou Mustapha Fanneh, Rafiu Oyesola Salawu

[Abstract] [Full Text] [Full Article - PDF] pp. 1366 - 1376

DOI: 10.13189/ujaf.2021.090615

Determinants of Profitability in Banking Sector: Empirical Evidence from Bangladesh

Md. Abu Issa Gazi, Md. Shahbub Alam, G. M. Anwar Hossain, SM Nahidul Islam, Muhammad Khalilur Rahman, Md. Nahiduzzaman, Abu Ishaque Hossain

[Abstract] [Full Text] [Full Article - PDF] pp. 1377 - 1386

DOI: 10.13189/ujaf.2021.090616

The Role of MSME Growth as a Mediation Variable in Financial Inclusion: Evidence from Indonesia

Endang Tri Widyarti, Idris Idris, Irene Rini Demi Pangestuti, Hersugondo Hersugondo

[Abstract] [Full Text] [Full Article - PDF] pp. 1387 - 1393

DOI: 10.13189/ujaf.2021.090617

Antecedents of Financial Performance Influence on Intellectual Capital and Firm Value

Hety Devita, Djoko Setyadi, Ardi Paminto, F. Defung, Doddy Adhimursandi

[Abstract] [Full Text] [Full Article - PDF] pp. 1394 - 1404

DOI: 10.13189/ujaf.2021.090618

Output Indicators of Audit Quality: A Framework Based on Literature Review

Amine El Badlaoui, Mariam Cherqaoui, Omar Taouab

[Abstract] [Full Text] [Full Article - PDF] pp. 1405 - 1421

DOI: 10.13189/ujaf.2021.090619

The Effect of SAK EMKM-Based Accounting Implementation, Accounting Knowledge, Education Level, and Revenue on MSME Taxpayer Compliance in Reporting its Tax Obligations during the COVID-19 Pandemic

Ida Kristiana, Nurkatik, Nurcahyono Nurcahyono

[Abstract] [Full Text] [Full Article - PDF] pp. 1422 - 1432

DOI: 10.13189/ujaf.2021.090620

The Role of Remittances on Financial Development through Capital Formation and FDI Channels: A Symmetric and Asymmetric Investigation for Selected South Asian Countries

Md. Qamruzzaman, Rajnish Kler

[Abstract] [Full Text] [Full Article - PDF] pp. 1433 - 1453

DOI: 10.13189/ujaf.2021.090621

Behavioral Responses of Households to Tax Reforms

Ivan Kirsanov, Lyudmila Parfyonova

[Abstract] [Full Text] [Full Article - PDF] pp. 1454 - 1469

DOI: 10.13189/ujaf.2021.090622

Intellectual Capital as a Moderating Effect between Corporate Governance, and Firm Performance: A Conceptual Review

Firas N. Mardan, Noriah Che-Adam, Zaimah Abdullah

[Abstract] [Full Text] [Full Article - PDF] pp. 1470 - 1477

DOI: 10.13189/ujaf.2021.090623

The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence

I Putu Abed Adi Pranata, Komang Adhitanaya, Muhammad Fairuz Rizaldi, Gede Bramasta Eka Winanda, Ni Made Intan Dewi Lestari, Partiwi Dwi Astuti

[Abstract] [Full Text] [Full Article - PDF] pp. 1478 - 1486

DOI: 10.13189/ujaf.2021.090624

Predicting Fraudulent Financial Statement Risk: The Testing Dechow F-Score Financial Sector Company Inindonesia

Nurcahyono Nurcahyono, Ayu Noviani Hanum, Ida Kristiana, Imang Dapit Pamungkas

[Abstract] [Full Text] [Full Article - PDF] pp. 1487 - 1494

DOI: 10.13189/ujaf.2021.090625

Is the Market Efficiency Hypothesis Applicable in the Czech Republic – FOREX Case

Petr Makovský

[Abstract] [Full Text] [Full Article - PDF] pp. 1495 - 1502

DOI: 10.13189/ujaf.2021.090626

The Effect of Fundamental Factors, Sustainability Reporting, and Corporate Governance on Firm Value

Yondrichs, Muliati, Supriadi Laupe, Arung Gihna Mayapada, Jurana, Ridwan

[Abstract] [Full Text] [Full Article - PDF] pp. 1503 - 1509

DOI: 10.13189/ujaf.2021.090627

Fiscal Deficit, Economic Uncertainty and Macroeconomic Performance in Nigeria

Peter Ubi, Bassey Ebi, Enang Udah

[Abstract] [Full Text] [Full Article - PDF] pp. 1510 - 1523

DOI: 10.13189/ujaf.2021.090628

The Financial Factors Affecting the Financial Performance of Philippine MSMEs

John Guay Pagaddut

[Abstract] [Full Text] [Full Article - PDF] pp. 1524 - 1532

DOI: 10.13189/ujaf.2021.090629

Empirical Relationship of Company's Intangible Resources and Corporate Financial Performance- A Panel Data Approach

Vikram Jeet, Parvesh Kumar Aspal

[Abstract] [Full Text] [Full Article - PDF] pp. 1533 - 1543

DOI: 10.13189/ujaf.2021.090630

Introduction of NSFR Ratio in the Activities of Commercial Banks in Ukraine

Mykola Dziamulych, Tetiana Shmatkovska, Mykhailo Krupka, Lesya Yastrubetska, Bohdana Vyshyvana, Svitlana Derevianko

[Abstract] [Full Text] [Full Article - PDF] pp. 1544 - 1550

DOI: 10.13189/ujaf.2021.090631

Role Ambiguity, Role Conflict, Auditor Competence on Audit Quality: The Mediating Effects of Auditing Planning and Independence

Jamaluddin, Masruddin, Indra Basir, Rahma Masdar, Lucyani Meldawati

[Abstract] [Full Text] [Full Article - PDF] pp. 1551 - 1557

DOI: 10.13189/ujaf.2021.090632

Assessment of Financial Sustainability of Local Budgets in the Budget Management System Using Kohonen Maps

Liubov Lysiak, Svitlana Kachula, Anna Kushnir, Viktоriia Datsenko, Tetiana Tereshchenko

[Abstract] [Full Text] [Full Article - PDF] pp. 1558 - 1570

DOI: 10.13189/ujaf.2021.090633

Predicting Income-Decreasing Forced Financial Restatement

Intan Waheedah Othman, Richard Slack, Rebecca Stratling

[Abstract] [Full Text] [Full Article - PDF] pp. 1571 - 1581

DOI: 10.13189/ujaf.2021.090634

Governance Issues on Earning Management: A Case of Manufacturing Industry

Halil Paino, Tjut Intan Teuku Iskandar

[Abstract] [Full Text] [Full Article - PDF] pp. 1582 - 1593

DOI: 10.13189/ujaf.2021.090635

Digital Financing and Taxation in the 4th Industrial Revolution: Evidence from Nigeria

Cordelia Onyinyechi Omodero, Michah Chukwuemeka Okafor

[Abstract] [Full Text] [Full Article - PDF] pp. 1594 - 1601

DOI: 10.13189/ujaf.2021.090636