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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 10(Jan, 2022) No 1

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

Feasibility of Implementation of Public Entity Corporate Governance Act's Best Practices to Enhance Good Performance in a State-Owned Enterprise

Adegbola Otekunrin, Kudzanai Matowanyika, Clever Fungai Munyoro, Ngoni Doma, Stella Ibitoye

[Abstract] [Full Text] [Full Article - PDF] pp. 1 - 9

DOI: 10.13189/ujaf.2022.100101

The Impact of the Capital Structure on the Performance of Companies – Evidence from Albania

Rezarta Shkurti Perri, Shpresa Cela

[Abstract] [Full Text] [Full Article - PDF] pp. 10 - 16

DOI: 10.13189/ujaf.2022.100102

Assessment of the Financial and Economic Security Level of the EAEU Member States in the Context of Growing Macroeconomic Uncertainty

Galina Ivanovna Osadchaya, Marina Lvovna Vartanova, Igor Aleksandrovich Seleznev, Evgeniia Evgenyevna Kiseleva

[Abstract] [Full Text] [Full Article - PDF] pp. 17 - 24

DOI: 10.13189/ujaf.2022.100103

Recognition Criteria and Classification of Investment in Tangible Assets

Namig Garib Orujov

[Abstract] [Full Text] [Full Article - PDF] pp. 25 - 36

DOI: 10.13189/ujaf.2022.100104

Role of Government Policies to Fintech Adoption and Financial Inclusion: A Study in Pakistan

Misbah Noreen, M. S. Mia, Zahiruddin Ghazali, Ferdoushi Ahmed

[Abstract] [Full Text] [Full Article - PDF] pp. 37 - 46

DOI: 10.13189/ujaf.2022.100105

Risk Performance on Financial Assessment of Insurance Firms in Egypt

Salah Mohamed Eladly

[Abstract] [Full Text] [Full Article - PDF] pp. 47 - 61

DOI: 10.13189/ujaf.2022.100106

The Effect of Perceived Risk on Intention to Use Online Banking

Reepu, Rakhi Arora

[Abstract] [Full Text] [Full Article - PDF] pp. 62 - 71

DOI: 10.13189/ujaf.2022.100107

IFRS Convergence and Disclosure Quality: The Role of Audit Quality Moderation (Study on Multinational Companies in Indonesia)

Fatmasari Sukesti, Abdul Kharis Almasyhari, Nurul Nazlia Jamil, Ainulashikin Marzuki

[Abstract] [Full Text] [Full Article - PDF] pp. 72 - 81

DOI: 10.13189/ujaf.2022.100108

Do Narcissistic CEOs Affect Accounting Irregularities? Evidence from Indonesia

Engkos Achmad Kuncoro, Gatot Soepriyanto, Arfian Erma Zudana

[Abstract] [Full Text] [Full Article - PDF] pp. 82 - 94

DOI: 10.13189/ujaf.2022.100109

A Study on the Perception of SMEs on Foreign Exchange Risk Management

B. Vijayalakshmi, G. Subashini, M. Jayalakshmi, C. Umayal

[Abstract] [Full Text] [Full Article - PDF] pp. 95 - 101

DOI: 10.13189/ujaf.2022.100110

The Impact of Blockchain Technology on International Trade and Financial Business

Slatvinska Valeria, Demchenko Vitaliia, Tretiak Kateryna, Hnatyuk Rostyslav, Yarema Oleg

[Abstract] [Full Text] [Full Article - PDF] pp. 102 - 112

DOI: 10.13189/ujaf.2022.100111

Companies' Financial Security Mechanism under Hybrid Conflicts

Lesya Yastrubetska, Ihor Krupka, Viktor Kovalenko, Nataliia Zhmurko, Olesia Mykuliak

[Abstract] [Full Text] [Full Article - PDF] pp. 113 - 123

DOI: 10.13189/ujaf.2022.100112

The Performance Measurement of Generalized Sharpe Ratio and Economic Performance Measure: A Hedge Funds Example

Pham Ngoc Van, Khoa Dang Duong

[Abstract] [Full Text] [Full Article - PDF] pp. 124 - 130

DOI: 10.13189/ujaf.2022.100113

An Analysis of Malaysian SMEs' Access to Public Financial Assistance

Ijaz Ali, Asma Khatoon, Ashraf Imam, Asif Baig, Odunayo Magret Olarewaju, Imran Ahmad Khan

[Abstract] [Full Text] [Full Article - PDF] pp. 131 - 136

DOI: 10.13189/ujaf.2022.100114

The Zeitgeist of "Financial Reporting Quality" Predictors: An Empirical Study among Local Governments (Districts) in Indonesia

Swarmilah Hariani, A. Fakhrorazi

[Abstract] [Full Text] [Full Article - PDF] pp. 137 - 147

DOI: 10.13189/ujaf.2022.100115

Application of Clustering in the Dimensionality Reduction Algorithms for Separation of Financial Status of Commercial Banks in Ukraine

Halyna Velykoivanenko, Vladyslav Korchynskyi

[Abstract] [Full Text] [Full Article - PDF] pp. 148 - 160

DOI: 10.13189/ujaf.2022.100116

The Influence of Audit Committee Characteristics on Voluntary Disclosure of Annual Financial Reports in Jordan

Ala Hussein Albawwat

[Abstract] [Full Text] [Full Article - PDF] pp. 161 - 170

DOI: 10.13189/ujaf.2022.100117

Analysis of Audit Competencies and Internal Control on Detecting Potential Fraud Occurrences

Mochammad Solichin, Zuraidah Mohd. Sanusi, Razana Juhaida Johari, Tri Gunarsih, Nur Aima Shafie

[Abstract] [Full Text] [Full Article - PDF] pp. 171 - 180

DOI: 10.13189/ujaf.2022.100118

Economic versus Non-Economic Factors: Which is More Relevant to an Individual's Tax Compliance Decisions in a Developing Economy?

Jones Adjei Ntiamoah, Joseph Asare

[Abstract] [Full Text] [Full Article - PDF] pp. 181 - 190

DOI: 10.13189/ujaf.2022.100119

Utilization of Information Technology to Increase Human Resources Capacity and Internal Control Systems on Local Government Financial Reporting Information

Marsyanda Eka Pratiwi, Muhammad Din, Rahma Masdar, Andi Mattulada Amir, Femilia Zahra, Abdul Kahar, Lucyani Meldawati

[Abstract] [Full Text] [Full Article - PDF] pp. 191 - 199

DOI: 10.13189/ujaf.2022.100120

Effectiveness of Financial Inclusion and Rural Upliftment: Empirical Evidence from Tamil Nadu

Shankar Kumar S, Jeyaprabha B

[Abstract] [Full Text] [Full Article - PDF] pp. 200 - 210

DOI: 10.13189/ujaf.2022.100121

The Role of Law Enforcement on Moderating the Relationship between Government Size, Fiscal Decentralization, Audit Finding and Corruption

Khoirul Aswar, Ermawati, Jumansyah, Mahendro Sumardjo, Anita Nopiyanti

[Abstract] [Full Text] [Full Article - PDF] pp. 211 - 218

DOI: 10.13189/ujaf.2022.100122

Transfer Pricing Documentation: Globalization and Regional Optimization

Svitlana Y. Korol, Olena I. Nykyforuk, Ulyana V. Pelekh, Nataliia S. Barabash, Olha M. Romashko

[Abstract] [Full Text] [Full Article - PDF] pp. 219 - 230

DOI: 10.13189/ujaf.2022.100123

Taxpayer Perceptions of Tax Awareness, Tax Education, and Tax Complexity among Small and Medium Enterprises in Malaysia: A Quadrant Analysis Approach

Nadiah Abd. Hamid, Ida Suriya Ismail, Nuridayu Yunus, Muhammad Nizam Jali, Anwary Syuhaily Rosly

[Abstract] [Full Text] [Full Article - PDF] pp. 231 - 242

DOI: 10.13189/ujaf.2022.100124

Factors Influencing Auditors' Professional Scepticism: Malaysian Evidence

Razana Juhaida Johari, Tarmizi Mohd Hati, Sayed Alwee Hussnie Sayed Hussin

[Abstract] [Full Text] [Full Article - PDF] pp. 243 - 253

DOI: 10.13189/ujaf.2022.100125

Determinants of Investment Decision in Cryptocurrency: Evidence from Indonesian Investors

Bella Siti Nurbarani, Gatot Soepriyanto

[Abstract] [Full Text] [Full Article - PDF] pp. 254 - 266

DOI: 10.13189/ujaf.2022.100126

The Influence of Auditor Ethics, Auditor Motivation, Locus of Control on Audit Quality: Role of Professional Skepticism

Chriscarol Antami Parluhutan, Ermawati, Shinta Widyastuti

[Abstract] [Full Text] [Full Article - PDF] pp. 267 - 275

DOI: 10.13189/ujaf.2022.100127

Price Discovery of Currency Futures at NSE

Jerlin Jose, Gangu Naidu Mandala, Kavitha Desai, Nilofer Hussaini, Shaik Shamshuddin

[Abstract] [Full Text] [Full Article - PDF] pp. 276 - 285

DOI: 10.13189/ujaf.2022.100128

The Effect of Board Characteristics on Corporate Social Responsibility Disclosure in the Jordanian Banks

Ala Hussein Albawwat

[Abstract] [Full Text] [Full Article - PDF] pp. 286 - 297

DOI: 10.13189/ujaf.2022.100129

Issues of Sharia Debt-Based Crowdfunding on Regulations in Indonesia

Afif Noor, Dwi Wulandari, Haniff Ahamat, Ismail Marzuki, Akhmad Arif Junaidi, Mahsun

[Abstract] [Full Text] [Full Article - PDF] pp. 298 - 305

DOI: 10.13189/ujaf.2022.100130

Impact of Shareholder Activism on the Dividend Policies of the Banks in India

Sudam Shingade, Shailesh Rastogi, Jagjeevan Kanoujiya, Venkata Mrudula Bhimavarapu

[Abstract] [Full Text] [Full Article - PDF] pp. 306 - 316

DOI: 10.13189/ujaf.2022.100131

Directors' Efficiency and Performance of Enterprises Listed on the Nigerian Stock Exchange: A Motivation Perspective

Oliver Oji

[Abstract] [Full Text] [Full Article - PDF] pp. 317 - 326

DOI: 10.13189/ujaf.2022.100132

Impact of Financial Knowledge, Financial Attitude and Financial Behaviour on Financial Literacy: Structural Equitation Modeling Approach

Dhananjay Banthia, Sanjeeb Kumar Dey

[Abstract] [Full Text] [Full Article - PDF] pp. 327 - 337

DOI: 10.13189/ujaf.2022.100133

Red Flag Effectiveness in Public Sector Audit Using Fraud Pentagon Theory

Magnaz Lestira Oktaroza, Pupung Purnamasari, Rudy Hartanto, Annisa Nadiyah Rahmani

[Abstract] [Full Text] [Full Article - PDF] pp. 338 - 347

DOI: 10.13189/ujaf.2022.100134

Digitalization in Accounting: Technology Knowledge and Readiness of Future Accountants

Azuraidah Taib, Yunita Awang, Shazalina Mohamed Shuhidan, Norfadzilah Rashid, Mohd Sidki Hasan

[Abstract] [Full Text] [Full Article - PDF] pp. 348 - 357

DOI: 10.13189/ujaf.2022.100135

Factors Affecting Audit Quality: The Moderating Effect of Dysfunctional Behavior

Aldi Rivaldi, Khoirul Aswar, Taufeni Taufik, Andreas, Eka Hariyani

[Abstract] [Full Text] [Full Article - PDF] pp. 358 - 366

DOI: 10.13189/ujaf.2022.100136