Journal of Finance and Accounting

Volume 6, Issue 5, September 2018

  • The Effect of Board Independence and Board Meeting on Firm Performance: Evidence from Jordan

    Almontaser Abdallah Mohammad Qadorah, Faudziah Hanim Bt Fadzil

    Issue: Volume 6, Issue 5, September 2018
    Pages: 105-109
    Received: 19 September 2018
    Accepted: 9 October 2018
    Published: 29 October 2018
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    Abstract: The purpose of this study to examine the relationship between the internal corporate governance mechanism related to the board of directors’ characteristics namely (board independence and frequency of board meetings) and firm performance in Jordanian listed firms. The study used Cross-sectional data for the year 2013, with a sample of 64 industrial... Show More
  • International Public Sector Accounting Standard (IPSAS) in Nigeria as a Correlate to Transparency and Accountability

    Innocent Felix Idoko, Susan Peter Teru, Mustapha TafidaAminu

    Issue: Volume 6, Issue 5, September 2018
    Pages: 110-116
    Received: 3 September 2018
    Accepted: 19 October 2018
    Published: 12 November 2018
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    Abstract: International Public Sector Accounting Standard (IPSAS) is the version of International Financial Reporting Standardfor meetingcomplex challenges of modern financial reporting. (This is in terms of coherency, consistency, uniformity, internationalization, and clarity in the preparation and reporting standard for public sector financial information.... Show More
  • Base Erosion and Profit Shifting Case Studies to Examine Conflicting Views on Taxation

    Hsiu-li Wu, Shang-Yung Yen

    Issue: Volume 6, Issue 5, September 2018
    Pages: 117-126
    Received: 21 October 2018
    Accepted: 6 November 2018
    Published: 30 November 2018
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    Abstract: Multinational corporations have contributed to the unfair phenomenon of tax base erosion and profit shifting by taxation planning and transferring profits into countries or territories with low tax rates. The OECD, under the push from G20 member countries, launched 15 action plans for BEPS (Base Erosion and Profit Shifting), as an attempt to drive ... Show More
  • A Study on the Role of Government Audit in Promoting the Growth of Central Enterprises

    Qiu Xia, Ke Gao, Kai Wang

    Issue: Volume 6, Issue 5, September 2018
    Pages: 127-133
    Received: 17 November 2018
    Published: 6 December 2018
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    Abstract: As the pillar of state-owned economy, the central enterprises undertake social responsibilities and political tasks different from other enterprises. In recent years, government audit organs have found through auditing that many problems existed in financial management and accounting, operating management, and the implementation of the spirit of th... Show More