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.1Vol.13 No.2
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(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