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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
Reviewers
Prof. Houda Affes
School of Administration, TELUQ – University of Quebec, Canada
Dr. Haiping Wang
School of Administrative Studies, Faculty of Liberal Arts & Professional Studies, York University, Canada
Dr. Naidoo Moonsamy
Institute of Public Accountants (IPA), College of Business, Victoria University (VU), Australia
Dr. Malik Elhaj
Faculty of Accounting & Finance, College of Business Administration, Prince Mohammad Bin Fahd University (PMU), Saudi Arabia
Prof. Issam Buhaisi
Faculty of Commerce, Islamic University of Gaza, Palestine
Dr. Alex Meisami
School of Business and Economics, Indiana University South Bend, USA
Prof. Philippus Wessels
Department of Business Management, Niagara College, NOTL Campus, Canada
Prof. Athanasios Mandilas
Department of Accounting and Finance, Business School, Eastern Macedonia Andi Trace Institute of Technology, Greece
Prof. Valerio Lemma
1) Faculty of Law, Marconi University, Italy; 2) Centre for Banking and Finance, Regent's University of London, UK
Mr. Michael Scorgie
Department of Banking and Finance, Monash University, Australia
Dr. Yuan Yuan Hu
School of Accountancy, Massey University, New Zealand
Dr. Tehmina Khan
School of Accounting and Law, RMIT University, Australia
Prof. Mauro Andriotto
Department of Finance, Bocconi University, Italy
Prof. Yu-cheng Chen
Department of Finance, National Chung Hsing University (NCHU), Taiwan
Dr. Ivan Rodionov
Higher School of Economics, National Research University, Russia
Dr. Luca Sintoni
Department of Accounting, Bocconi University, Italy
Assoc. Prof. Spyros Spyrou
Department of Accounting & Finance, Athens University of Economics & Business, Greece
Assoc. Prof. Xiaoming Li
School of Economics & Finance, Massey University, New Zealand
Dr. Julia Koralun-Bereźnicka
Faculty of Management, University of Gdańsk, Poland
Dr. Alexey M. Kalinin
Higher School of Economics, National Research University, Russia
Assoc. Prof. Joseph Szendi
Department of Accounting, Towson University, USA
Prof. Noemi Peña
Department of Financial Economics, University of the Basque Country, Spain
Assoc. Prof. Maria Elisabete Duarte Neves
School of Accounting and Administration, Coimbra Business School, Portugal
Assoc. Prof. Warren Maroun
School of Accountancy, University of the Witwatersrand, South Africa
Assoc. Prof. Francisco Fernando Ribeiro Ramos
Coimbra Business School, Portugal
Assoc. Prof. Alireza Daneshfar
Department of Accounting, College of Business, University of New Haven, USA
Dr. Lou Guilian
School of Accountancy, Heilongjiang Bayi Agricultural University, China
Prof. Boris Rubtsov
Department of Financial Markets and Financial Engineering, Financial University, Russia
Assist. Prof. Kuei-Yuan Wang
Department of Finance, Asia University, Taiwan
Prof. Yves Trudel
Department of Finance, University of Sherbrooke, Canada
Assist. Prof. Mark Ross
Department of Accounting, Gordon Ford College of Business, Western Kentucky University, USA
Prof. Cidália Maria da Mota Lopes
Institute of Accountancy and Administration ISCAC, Coimbra Business School, Portugal
Prof. Danie Schutte
School of Accounting Sciences, North‑West University, South Africa
Assoc. Prof. Patrizia Tettamanzi
Department of Accounting, Bocconi University, Italy
Dr. Sebastiano Garufi
Department of Law, Bocconi University, Italy
Assoc. Prof. Susana Callao Gastón
Department of Accounting and Finance, University of Zaragoza, Spain
Prof. Lilia Rekik
School of Administration Sciences, TELUQ / University of Quebec, Canada
Assoc. Prof. Yung-Shun Tsai
Department of Finance, Asia University, Taiwan
Prof. Hanen Khemakhem
Department of Accounting Studies, School of Management Science (ESG UQAM), University of Quebec at Montreal, Canada
Dr. Mohammad Tayeh
Department of Finance, School of Business, The University of Jordan, Jordan
Prof. Ghassan Omet
Department of Finance, Faculty of Business, University of Jordan, Jordan
Dr. Alicia Ramírez Orellana
Department of Economics and Business, University of Almería, Spain
Dr. Moses Koh
School of Business Management, Nanyang Polytechnic, Singapore
Dr. Anagnostopoulos Yiannis
Kingston Business School, Kingston Hill Campus, Kingston University, UK
Prof. Scheherazade S. Rehman
Department of International Business, George Washington University, USA
Dr. Sanjeeb Kumar Dey
Department of Commerce, School of Commerce & Management Studies, Ravenshaw University, India
Dr. Jaume Roig Hernando
Department of Management (OE), Polytechnic University of Catalonia, Spain
Prof. Ferdinando Bruno
University of Lugano, Switzerland
Dr. Pradeep Brijlal
School of Business and Finance, University of the Western Cape, South Africa
Dr. Hsien-Kuei Chiu
Department of Marketing and Logistics Management, Jinwen University of Science and Technology, Taiwan
Dr. Mayada A. Youssef
Department of Accounting, College of Business and Economics, United Arab Emirates University, UAE
Dr. Elena Abrosimova
Department of Production Management and Logistics, National Research University Higher School of Economics, Russia
Dr. Carlsson Evert
School of Business, Economics and Law, University of Gothenburg, Sweden
Prof. Ricardo J. Palomo
Department of Financial Economics and Accounting, School of Business and Economics, CEU San Pablo University, Spain
Prof. Leonid Borodkin
Department of Historical Information Science, Faculty of History, Lomonosov Moscow State University, Russia
Dr. Ewelina Sokołowska
Department of Corporate Finance, Faculty of Management, University of Gdansk, Poland
Dr. Minwoo Lee
Gordon Ford College of Business, Western Kentucky University, USA
Dr. Kattan, Fadi
Department of Accounting, Faculty of Business Administration, Bethlehem University, West Bank, Palestine
Dr. John O. Kuforiji
College of Business Administration, Prince Mohammad bin Fahd University, Saudi Arabia
Prof. Donatien Avelé
Department of Accounting, Faculty of Administration, University of Moncton, Canada
Dr. Antonello Tarzia
Department of Law, Bocconi University, Italy
Prof. Kamal Upadhyaya
Department of Economics and Finance, College of Business, University of New Haven, USA
Prof. Margaret Combs
Department of Accounting - Business, Hutton School of Business, University of the Cumberlands, USA
Prof. Ana Fernandez-Sainz
Department of Applied Economics, University of the Basque Country, Spain
Prof. Dmytry L. Komyagin
Department of Financial, Tax and Custom Law, National Research University Higher School of Economics, Russia
Dr. Bertolini Elisa
Department of Law, Bocconi University, Italy
Dr. Makushina Elena
National Research University Higher School of Economics, Russia
Prof. Charlotte Beauchamp
Department of Accounting Studies, University of Quebec in Montreal, Canada
Prof. Vetrova Elena
Department of Economics and Management, Saint Petersburg State University of Economics and Finance, Russia
Prof. Mohamed Zaher Bouaziz
Department of Accounting, Faculty of Administration, University of Moncton, Canada
Dr. Luciano Segreto
Department of Policy Analysis and Public Management, Bocconi University, Italy
Prof. Michel Sayumwe
Department of Accounting Studies, School of Management - Business, University of Quebec in Montreal, Canada
Dr. Natalia Shlyago
Department of Management, National Research University Higher School of Economics, Russia
Dr. Svetlana V. Satikova
Department of Applied Social Psychology, Conflict and Human Resource Management, St. Petersburg State Institute of Psychology and Social Work, Russia
Prof. Omarini Anna Eugenia
Department of Finance, Bocconi University, Italy
Dr. Davide Rossi
Department of Accounting, Bocconi University, Italy
Prof. Isidoro Guzmán
Department of Financial Economics and Accounting, Technical University of Cartagena, Spain
Dr. José Antonio Calvo Sánchez
Faculty of Economics and Business Administration, University of the Basque Country, Spain
Prof. Camélia Radu
Department of Accounting Studies, School of Management Sciences, University of Quebec in Montreal, Canada
Prof. Junyang Xi
Research Center for Modern Finance, Shanghai University of Finance and Economics, China
Dr. Tomasz Lis
Department of International Accounting, Faculty of Finance and Insurance, University of Economics in Katowice, Poland
Dr. Vidya Telang
Department of Finance, Prestige Institute of Management and Research, India
Prof. Mirjana Hladika
Department of Accounting, Faculty of Economics & Business, University of Zagreb, Croatia
Assoc. Prof. Andreas G. Koutoupis
Department of Accounting and Finance, University of Thessaly, Greece
Assoc. Prof. Volkan DAYAN
Department of Banking and Insurance, Uzunkopru School of Applied Sciences, Trakya University, Turkey
Prof. Hrvoje Percevic
Faculty of Economics & Business, University of Zagreb, Croatia
Dr. Gökhan ÇOBANOĞULLARI
Department of Public Finance, Faculty of Economics and Administrative Sciences, Erciyes University, Turkey
Dr. Ryszard Pukała
The Bronisław Markiewicz State Higher School of Technology and Economics in Jaroslaw, Poland
Prof. Elewechi Ngozi Modupe Okike
Covenant University, Nigeria
Dr. Ashwini Sathnur
Department of Capacity Development, United Nations Development Programme (UNDP), USA
Dr. Dorina Koci
Department of Finance, Faculty of Economy, University of Tirana, Albania
Dr. Eliada Herwiyanti
Faculty of Business and Economic, Jenderal Soedirman University, Indonesia
Dr. Judyta Przyłuska Schmitt
Faculty of Social Science, The John Paul II Catholic University of Lublin, Poland
Dr. Alessandro Pagano
Department of Economics and Finance (DEF), University of Bari, Italy
Dr. Ing. Kateřina Berková
Department of Economic Studies, College of Polytechnics Jihlava, The Czech Republic
Prof. Jasper Kim
Graduate Division of International Studies, Ewha Women's University, South Korea
Dr. Krittiya Duangmanee
Faculty of Commerce and Management, Prince of Songkla University, Thailand
Dr. Khaled Abduslam Saeed Essa
Department of Accounting, Economic School, Omar Elmukhtar University, Libya
Dr. Sohail Ahmed Khan
Department of Actuarial Science and Risk Management, College of Computer Science and Information Systems, Institute of Business Management, Karachi, Pakistan
Prof. Marek Szczepański
Department of Business Economics, Investments and Insurance, Faculty of Engineering Management, Poznan University of Technology, Poland
Dr. Zunarni Binti Kosim
Department of Banking and Risk Management, School of Economic, Finance and Banking, Universiti Utara Malaysia, Malaysia
Prof. Mihaela Onofrei
Department of Finance, Money and Public Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi, Romania
Prof. Ismail Yahya Altkryty
College of Business, Al-Ahliyya Amman University, Jordan
Dr. Onur Ozevin
Department of Business Administration, Bolu Abant İzzet Baysal University, Turkey
Dr. Ingrid Shuli
Department of Accounting, Faculty of Economy, University of Tirana, Albania
Dr. Mohannad Al Shbail
Department of Accounting, Faculty of Finance and Business Administration, Al Albayt University, Jordan
Assoc. Prof. Nora Azureen Abdul Rahman
Economic and Financial Policy Institute (ECOFI), School of Economics, Finance and Banking, Universiti Utara Malaysia, Malaysia
Assoc. Prof. Gagan Kukreja
College of Business & Finance, Ahlia University, Bahrain
Assoc. Prof. Elżbieta Bukalska
Corporate Finance Section, Faculty of Economics, Maria Curie-Skłodowska University, Poland
Dr. Mohamad Afzhan Khan
Center of Accreditation of Prior Experiential Learning (APEL), Open University Malaysia, Malaysia
Dr. Achmad Hizazi
Department of Accounting, Faculty of Business and Economics, University of Jambi, Indonesia
Prof. Muharem H. Karamujic
School of Economics and Business, University of Sarajevo, Bosnia and Herzegovina
Dr. Mosab I. Tabash
College of Business, Al Ain University, UAE
Dr. Sanjoyo
Department of Management, Binus University, Indonesia
Dr. Ivana Pavić
Faculty of Economics & Business, University of Zagreb, Croatia
Dr. Sebastian-Bogdan Căpraru
Department of Finance, Money and Public Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University, Romania
Dr. Nattawut Tontiset
Department of Accounting, Mahasarakham Business School, Mahasarakham University, Thailand
Dr. Maheran Zakaria
Faculty of Accountancy, Universiti Teknologi MARA Shah Alam, Malaysia
Dr. Cidália Oliveira
School of Economics and Management, University of Minho, Portugal
Prof. Md Shahriar Parvez
Bangladesh Tourism Research Institute (BTRI), Bangladesh
Assoc. Prof. Khalid Rasheed Al-Adeem
Department of Accounting, King Saud University, Saudi Arabia
Prof. Leny Nofianti
Department of Accountancy, Faculty of Economic and Social Science, Sultan Syarif Kasim II State Islamic University, Indonesia
Prof. Rezarta Shkurti
Faculty of Economics, University of Tirana, Albania
Dr. Lucky Otsoge Onmonya
Institute of Development Finance and Project Management, Nigeria
Assoc. Prof. Alexander Petrov Ganchev
Department of Finance and Credit, Faculty of Finance, Dimitar Tsenov Academy of Economics, Bulgaria
Dr. Rozina Shaheen
Department of Finance, College of Business, Effat University, Saudi Arabia
Dr. Zakia Seid Benzerrouk
Department of Accounting, Faculty of Business, Al Jouf University, Saudi Arabia
Assoc. Prof. Nevi Danila
Department of Finance, College of Business Administration, Prince Sultan University, Saudi Arabia
Dr. Wentao Gu
Department of Statistics, Zhejiang Gongshang University, China
Prof. Sergei Jolkov
Department of Applied Mathematics and Computer Simulation, Gubkin Russian State University of Oil and Gas, Russia
Assoc. Prof. Menbere Workie Tiruneh
Department of Business and Management, Webster University, Austria
Assoc. Prof. Niu Weining
Department of Finance, School of Business, Beijing International Studies University, China
Dr. Eliseo A. Aurellado
Southeast Asia Interdisciplinary Development Institute (SAIDI), Philippines
Dr. Kolthoom Alkofahi
Department of Finance, Prince Sultan University, Saudi Arabia
Dr. Bram Hadianto
Department of Management, Faculty of Economics, Maranatha Christian University, Indonesia
Prof. Camelia Oprean - Stan
Faculty of Economic Sciences, Lucian Blaga University of Sibiu, Romania
Dr. Titirut Phimolsri
Division of Research Program Promotion, Dhurakij Pundit University, Thailand
Assoc. Prof. Adina Dornean
Department of Finance, Money and Public Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University, Romania
Assoc. Prof. Yuri Khoroshilov
Telfer School of Management, University of Ottawa, Canada
Dr. Yohanna Gyang Jugu
Department of Accounting, University of Jos, Nigeria
Prof. Fernando Gutiérrez Hidalgo
Department of Financial Economics and Accounting, Pablo de Olavide University, Spain
Dr. Tawfik Azrak
Faculty of Islamic Studies, Social Sciences University of Ankara, Turkey
Dr. Hasnah Shaari
School of Accountancy, Universiti Utara Malaysia, Malaysia
Dr. Aleksandra Nocoń
Department of Banking and Financial Markets, University of Economics in Katowice, Poland
Assoc. Prof. Daniel T H Manurung
Faculty of Economics, STIE Widya Gama Lumajang, Indonesia
Dr. Hrvoje Volarević
Faculty of International Business and Economics, Libertas International University, Zagreb, Croatia
Prof. Ginoglou Emmanouel Dimitrios
Department of Accounting and Finance, University of Macedonia, Greece
Dr. Mahfoudh Hussein Mgammal
Department of Accounting, Jouf University, Saudi Arabia
Dr. Abdullah Al Shami
Cavaliere for Financial and Economical Consultations, Kuwait
Dr. Sławomir Skiba
Department of Logistics and Transport Systems, Faculty of Management and Quality Science, Gdynia Maritime University, Poland
Dr. Diana Zuhroh
Department of Accounting, Faculty of Economics and Business, University of Merdeka Malang, Indonesia
Dr. Nguyen Thi Hong Thuy
Faculty of Accounting and Auditing, Vietnam National University, Vietnam
Assoc. Prof. Lixia Wang
Department of Accountancy, Shanghai University, China
Dr. Khslis Hasan Yousif Al-Naser
College of Administration & Economics, University of Mosul, Iraq
Dr. Weineng Xu
Department of Finance and Business Law, College of Business and Economics, University of Wisconsin-Whitewater, USA
Dr. Sylwia Pieńkowska-Kamieniecka
Department of Social Policy and Insurance, Faculty of Economics, University of Warmia and Mazury in Olsztyn, Poland
Assoc. Prof. Francesco De Luca
Department of Business Administration and Management, University “G. d’Annunzio” at Chieti-Pescara, Italy
Assoc. Prof. Munther Barakat Al-Nimer
Department of Accounting, Faculty of Economics & Administrative Science, The Hashemite University, Jordan
Dr. Piotr Płuciennik
Department of Statistics and Data Analysis, Faculty of Mathematics and Computer Science, Adam Mickiewicz University in Poznan, Poland
Dr. Mazrah Malek
School of Accountancy, Universiti Utara Malaysia, Malaysia
Dr. Tahira Yasmin Muhammad Ashraf
College of Business, Al Ain University, UAE
Prof. Irina Kuzmina-Merlino
Department of Economic, Finance and Management, Institute of Transport and Telecommunication, Latvia
Dr. Chrysanthi Balomenou
Department of Banking and Finance, Faculty of Economics and Administrative Sciences, Epoka University, Albania
Dr. Rovena Troplini Vangjel
Department of Finance–Accounting, Faculty of Business, Aleksandër Moisiu University of Durrës, Albania
Assoc. Prof. Jimmy Teng
International College of Liberal Arts, Yamanashi Gakuin University, Japan
Dr. Alibey Kudar
Turkish Aerospace Industries, Inc., Turkey
Dr. Xiaodi Zhu
Department of Finance, School of Business, New Jersey City University, USA
Dr. Mustafa Göktuğ Kaya
Ministry of Treasury and Finance of Turkey, Turkey
Prof. Iryna Mihus
Department of Management of Financial and Economic Security, KROK University, Ukraine
Assoc. Prof. Mukaramah Harun
School of Economics, Finance and Banking, College of Business, Universiti Utara Malaysia, Malaysia
Dr. Iulia Lupu
Victor Slăvescu Centre for Financial and Monetary Research, National Institute of Economic Research, Romanian Academy, Romania
Dr. Ali Maksuti
Department of Finance and Accounting, Faculty of Economics, University of Tetovo, North Macedonia
Dr. Marta Stanisławska
Department of Financial Management, Faculty of Law, University of Wrocław, Poland
Prof. Usmanov Anvar Saidmakhmudovich
Department of Finance and Credit, Russian University of Economics named after G.V. Plekhanov, Russia
Dr. Khaoula Aliani
College of Business Administration, Princess Nourah Bint Abdul Rahman University, Saudi Arabia
Dr. Euphemia Godspower-Akpomiemie
Wits Business School, University of the Witwatersrand, South Africa
Assoc. Prof. Cevdet Kızıl
Department of Management, Faculty of Political Sciences, Istanbul Medeniyet University, Turkey
Prof. Elisabete Fátima Simões Vieira
School of Accounting and Administration, University of Aveiro, Portugal
Dr. Armela Anamali
Department of Finance-Accounting, Faculty of Business, Aleksandër Moisiu University of Durrës, Albania
Assoc. Prof. Surika van Rooyen
School of Accounting Sciences, North West University, South Africa
Dr. Eni Numani
Faculty of Economy, University of Tirana, Albania
Dr. Diana Morales Arenas
School of Adam Smith Business, University of Glasgow, UK