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(May, 2022) No 3

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

A Study on Cognitive Factors Affecting Decision-Making of Investors during Covid-19

Stutee Mohanty, B. C. M. Patnaik, Ipseeta Satpathy, Suresh-Kumar Sahoo

[Abstract] [Full Text] [Full Article - PDF] pp. 635 - 642

DOI: 10.13189/ujaf.2022.100301

Cyber Security and Financial Innovation of Selected Deposit Money Banks in Nigeria

Rufus Akintoye, Olubunmi Ogunode, Modupe Ajayi, Abimbola Abosede Joshua

[Abstract] [Full Text] [Full Article - PDF] pp. 643 - 652

DOI: 10.13189/ujaf.2022.100302

Transparency in Italian Nonprofit Organizations: Is It More Burdensome or Beneficial?

Lorenzo Magrassi, Francesco Paolone, Matteo Pozzoli

[Abstract] [Full Text] [Full Article - PDF] pp. 653 - 665

DOI: 10.13189/ujaf.2022.100303

Internal Audit and Added Value: What is the Relationship? Literature Review

Anouar Faiteh, Mohammed Rachid Aasri

[Abstract] [Full Text] [Full Article - PDF] pp. 666 - 675

DOI: 10.13189/ujaf.2022.100304

Effect of Taxation on Financial Performance of the African Aviation Industry

Samuel Adeniran Fakile, Tony Ikechukwu Nwanji, Ben-Caleb Egbide, Stephen Ojeka, Damilola Felix Eluyela

[Abstract] [Full Text] [Full Article - PDF] pp. 688 - 696

DOI: 10.13189/ujaf.2022.100306

Do Internal Corporate Governance Code, Capital Structure, and Ownership Structure Matter in Explaining the Performance of Nigerian Financial Institutions

Nnamdi Martin Onyenmuru, Steve Emeka Emengini

[Abstract] [Full Text] [Full Article - PDF] pp. 697 - 706

DOI: 10.13189/ujaf.2022.100307

Corporate Social Responsibility Disclosure by Islamic Banks in GCC Region

Nehad Ibrahim Ineizeh, Murad Ali Al-Zaqeba, Obada Jebreen Hussein, Ismail Younes Yamin

[Abstract] [Full Text] [Full Article - PDF] pp. 707 - 718

DOI: 10.13189/ujaf.2022.100308

Acceptance and Usage Behavior of Bank Syariah Indonesia (BSI) Technology with TAM and Spiritual Motivation during the COVID-19 Pandemic

Muhammad Tho’in

[Abstract] [Full Text] [Full Article - PDF] pp. 719 - 728

DOI: 10.13189/ujaf.2022.100309

The Effect of Fiscal Policy on the Economic Growth: An Analytical Study, Evidence from Jordan (2005-2020)

Mohammad Abdel Mohsen Al-Afeef, Haitham Ali Hijazi, Asaad Alsakarneh

[Abstract] [Full Text] [Full Article - PDF] pp. 729 - 738

DOI: 10.13189/ujaf.2022.100310

Value Relevance of Accounting Information and Noise Trading in Banks and Financial Institutions

Angela Merici Minggu, Anis Chariri, Tri Jatmiko Wahyu Prabowo

[Abstract] [Full Text] [Full Article - PDF] pp. 739 - 748

DOI: 10.13189/ujaf.2022.100311

The Impact of China's Recent Structural Reforms on Listed Firms' Auditor Choice

Abdulrahman Al Natour, Majed Qabajeh, Ayman Al-Shanti

[Abstract] [Full Text] [Full Article - PDF] pp. 749 - 771

DOI: 10.13189/ujaf.2022.100312

Systematic Review & Implications of FinTech Instruments in Indian Micro Small and Medium Enterprises

Naresh Sachdev, Kawal Nain Singh, Kamal Vohra, Vishal Vinayak

[Abstract] [Full Text] [Full Article - PDF] pp. 772 - 783

DOI: 10.13189/ujaf.2022.100313

Does COVID-19 Still Affect Liquidities and Returns in Indonesia?

Novi Swandari Budiarso, Winston Pontoh

[Abstract] [Full Text] [Full Article - PDF] pp. 784 - 792

DOI: 10.13189/ujaf.2022.100314