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 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 11(Jan, 2023) No 1

The Dilemma: Push-Down Accounting and the Conceptual Framework of Financial Accounting: A Case of Contradictions between Relevance and Reliability

Khalid Al-Adeem

[Abstract] [Full Text] [Full Article - PDF] pp. 1 - 8

DOI: 10.13189/ujaf.2023.110101

Auditors' Perceptions toward Challenges and Attitudes of Adopting International Financial Reporting Standards

Malik R. Elhaj, Maged Soliman

[Abstract] [Full Text] [Full Article - PDF] pp. 9 - 20

DOI: 10.13189/ujaf.2023.110102

Impact of Corporate Environmental Resource Conservation on Revenue and Equity Performance - The Moderating Effect of Black Economic Empowerment (BEE)

Collins C. Ngwakwe

[Abstract] [Full Text] [Full Article - PDF] pp. 21 - 28

DOI: 10.13189/ujaf.2023.110103