Journal of Finance and Accounting

Volume 11, Issue 1, January 2023

  • An Investigation of the Effect of Audit Partner’s Disclosure on Earnings Management for Egyptian Companies

    Mohamed Khamis Zaytoun, Mohamed Mahmoud Elhousy

    Issue: Volume 11, Issue 1, January 2023
    Pages: 1-11
    Received: 8 December 2022
    Accepted: 29 December 2022
    Published: 10 January 2023
    Abstract: International Auditing and Assurance Standards Board (IAASB), Public Company Accounting Oversight Board (PCAOB) and European Union (EU) have made significant efforts to restore the credibility, information, accuracy, and independence of the audit report by requiring disclosure of the audit partner's name and/or the audit partner's signature on the ... Show More
  • Financial Structure, Firm Size and Financial Growth of Non-Financial Firms Listed at the Nairobi Securities Exchange

    David Haritone Shikumo, Oluoch Oluoch, Joshua Matanda Wepukhulu

    Issue: Volume 11, Issue 1, January 2023
    Pages: 12-25
    Received: 23 December 2022
    Accepted: 16 January 2023
    Published: 30 January 2023
    Abstract: A significant number of the non-financial firms listed at the Nairobi Securities Exchange (NSE) have been experiencing declining financial performance and financial growth, which deter investors from investing in such firms. Hence, the study aimed at establishing the effect of financial structure on the financial growth of non-financial firms liste... Show More
  • Research on Impact of Internet Corporate Social Responsibility on Corporate Financial Performance Based on Linear Regression Model

    Liangcan Liu, Hang Ren, Tianhui Chen, Jia Chen

    Issue: Volume 11, Issue 1, January 2023
    Pages: 26-31
    Received: 14 January 2023
    Accepted: 2 February 2023
    Published: 14 February 2023
    Abstract: Since China was fully connected to the Internet, the local Internet has continued to grow along with its economic strength, and Internet companies such as artificial intelligence, e-commerce, big data, block chain and electronic payment have risen rapidly. In the process of development, Internet enterprises realize the importance of social responsi... Show More
  • Firm Size Moderate Relationship Between Capital Structure and Profitability with Dividend Policy: An Empirical Evidence from Indonesian Data

    Akhmadi Akhmadi

    Issue: Volume 11, Issue 1, January 2023
    Pages: 32-37
    Received: 4 August 2021
    Accepted: 1 March 2023
    Published: 16 March 2023
    Abstract: This study aims to determine effect of capital structure and profitability on dividend policy by including firm size as a moderating variable. The samples in this study were 26 companies from 65 Basic Industrial and Chemical Manufacturing Sector Companies listed on the Indonesia Stock Exchange in 2011-2019, which were determined by purposive techni... Show More