The Impact of Corporate Governance, Information Asymmetry and Sustainability Reporting: A Systematic Exploration

AUTHORS: Muslimah Mohd Jamil, Marzlin Marzuki, Muhammad Hariz Hamid, Siti Sakinah Azizan

Received: 12 Jun, 2023 | Revised: 14 Jul, 2023 | Published: 25 Aug, 2023

PAGES: 1-15

DOI: 10.6007/IJARAFMS/v13-i3/18230

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Dynamic Interdependence Between Volatility of Shariah Stock and Bond

AUTHORS: Aminah Shari, Fauziah Mahat, Nazrul Hisyam Ab Razak, Mohamed Hisham Dato’ Hj. Yahya

Received: 17 Jun, 2023 | Revised: 21 Jul, 2023 | Published: 24 Aug, 2023

PAGES: 16-26

DOI: 10.6007/IJARAFMS/v13-i3/14814

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The Influence of Board Characteristics on Integrated Reporting Disclosure among Public Listed Companies in Malaysia

AUTHORS: Kee Hook Wong, Hartini Jaafar, Liing Sing Ling

Received: 18 Jul, 2023 | Revised: 14 Aug, 2023 | Published: 24 Sep, 2023

PAGES: 27-45

DOI: 10.6007/IJARAFMS/v13-i3/17928

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The Significant of the Structural Capital towards the Organisational Performance of Technologies Campanies in Malaysia

AUTHORS: Muhammad Mukhlis Abdul Fatah, Azlan Md Thani, Lim Wei Teen, Mohd Ariff Mustafa, Shazali bin Shaharudin

Received: 15 Jul, 2023 | Revised: 17 Aug, 2023 | Published: 17 Sep, 2023

PAGES: 46-65

DOI: 10.6007/IJARAFMS/v13-i3/17673

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The Impact of Technostress and Ethical Tension on External Auditor’s Turnover Intention

AUTHORS: Awn Metlib Al Shbail

Received: 15 Jul, 2023 | Revised: 18 Aug, 2023 | Published: 23 Sep, 2023

PAGES: 118-129

DOI: 10.6007/IJARAFMS/v13-i3/18396

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Technological Innovation and Financial Performance of Small-Scale Tea Industry in Kenya

AUTHORS: Vicky Obanyi Mobegi, Tabitha Nasieku, Samuel Obino Mokaya, Bichanga Walter Okibo

Received: 18 Jul, 2023 | Revised: 21 Aug, 2023 | Published: 24 Sep, 2023

PAGES: 130-155

DOI: 10.6007/IJARAFMS/v13-i3/18616

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The Relationship Between Innovative Behavior and Business Intelligence System Adoption as Mediated by Competitive Intelligence and Moderated by Innovative Dynamism

AUTHORS: Alwi Mahmudin, Ainul Mohsein Abdul Mohsin, Balqis Faqihah Rajak

Received: 07 Jul, 2023 | Revised: 11 Aug, 2023 | Published: 20 Sep, 2023

PAGES: 156-171

DOI: 10.6007/IJARAFMS/v13-i3/17999

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How Does Emotional Intelligence Influence Job Performance? A Case Study Among Sales Personnel in Central Region of Malaysia

AUTHORS: Ng Yean Peng, Shah Rollah Abdul Wahab, Muhammad Huzaifah Adam, Roziana Shaari, Irza Hanie Abu Samah, Dongsu Yoo

Received: 10 Aug, 2023 | Revised: 12 Sep, 2023 | Published: 13 Oct, 2023

PAGES: 172-189

DOI: 10.6007/IJARAFMS/v13-i3/18617

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The Determinants of Environment Disclosures of Public Listed Firms in Malaysia

AUTHORS: Mohd Waliuddin Mohd Razali, Samuel Tu Ching Lee, Sharifah Sabrina Syed Ali, Josephine Yau Tan Hwang, Damien Lee Iung Yau

Received: 03 Aug, 2023 | Revised: 06 Sep, 2023 | Published: 18 Oct, 2023

PAGES: 190-203

DOI: 10.6007/IJARAFMS/v13-i3/18853

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Analyzing the Principles of Taawun in Contributing to Socio Economic Objectives by Malaysian Takaful Operator

AUTHORS: Noor Aimi Mohamad Puad, Khairul Anuar Ahmad, Wan Shahdila Shah Shahar, Anis Nadhirah Nor Mukshar

Received: 15 Aug, 2023 | Revised: 13 Sep, 2023 | Published: 18 Oct, 2023

PAGES: 204-222

DOI: 10.6007/IJARAFMS/v13-i3/18859

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Internal Corporate Governance Mechanism and Credit Spreads: Evidence for the Bond Market in China

AUTHORS: WEIJING KANG, ABDUL HADI ZULKAFLI, Md ASLAM MIA

Received: 11 Aug, 2023 | Revised: 09 Sep, 2023 | Published: 12 Oct, 2023

PAGES: 223-242

DOI: 10.6007/IJARAFMS/v13-i3/18927

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Bond Fund Versus Islam Bond Fund: A Comparison of the Performance of Fixed Income Funds in Malaysia

AUTHORS: Aminah Shari, Mohd Zulkarnain Bahrun

Received: 26 Aug, 2023 | Revised: 22 Sep, 2023 | Published: 15 Oct, 2023

PAGES: 243-456

DOI: 10.6007/IJARAFMS/v13-i3/18903

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Consideration of Significant Audit Matters: An Evaluation

AUTHORS: Muthyaah Mohd Jamil, Muslimah Mohd Jamil

Received: 01 Aug, 2023 | Revised: 14 Sep, 2023 | Published: 18 Oct, 2023

PAGES: 457-464

DOI: 10.6007/IJARAFMS/v13-i3/18928

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Unlocking Financial Stability: Exploring Internal Factors in Malaysian Commercial Banks

AUTHORS: Salwani Affandi, Nur Azwani Mohamad Azmin, Fadli Fizari Abu Hassan Asari, Nabilah Abdul Shukur

Received: 18 Jul, 2023 | Revised: 12 Aug, 2023 | Published: 17 Sep, 2023

PAGES: 465-475

DOI: 10.6007/IJARAFMS/v13-i3/19037

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The Adoption of Accounting Base in External Shariah Audit Report

AUTHORS: Mundzir Zamri, Muhammad Arif Fadilah Ishak, Muhammad Haziq Hassan

Received: 23 Jul, 2023 | Revised: 18 Aug, 2023 | Published: 26 Sep, 2023

PAGES: 476-486

DOI: 10.6007/IJARAFMS/v13-i3/19069

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Exploratory Factor Analysis (EFA) And Reliability Analysis of Financial Well-being Instrument Among Trainee Teachers

AUTHORS: Niknoralhuda Nikmohamad, Sheerad Sahid, Mohd Izwan Mahmud, Norzaini Azman

Received: 27 Jul, 2023 | Revised: 24 Aug, 2023 | Published: 25 Sep, 2023

PAGES: 487-500

DOI: 10.6007/IJARAFMS/v13-i3/19070

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Exploring the Link Between Job Stress and Performance: Identifying the Root Causes

AUTHORS: Anita Jamil, Rahayu Mohd Sehat, Yang Chik Johari, Enylina Nordin, Wan Shafizah Hussein, Hanafiah Hasin

Received: 29 Jul, 2023 | Revised: 24 Aug, 2023 | Published: 23 Sep, 2023

PAGES: 501-522

DOI: 10.6007/IJARAFMS/v13-i3/19073

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The Impact of Natural Disaster Risks on Financial Technology in Jordanian Commercial Banks from the Viewpoint of their Employees

AUTHORS: Amjad Ghazi AL Habashneh

Received: 11 Jul, 2023 | Revised: 25 Aug, 2023 | Published: 23 Sep, 2023

PAGES: 523-541

DOI: 10.6007/IJARAFMS/v13-i3/19074

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Internal Audit Effectiveness: Effectiveness of Internal Control System and Management Support as a Moderating Variable

AUTHORS: Kifflee, S.N.F., Nawi, H.M., Jusoh, M.A.

Received: 10 Jul, 2023 | Revised: 08 Aug, 2023 | Published: 17 Sep, 2023

PAGES: 542-555

DOI: 10.6007/IJARAFMS/v13-i3/19305

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Firm Life Cycle and Investment Efficiency in the MENA Region: Comparative Study of Oil Exporting and Oil-Importing Countries

AUTHORS: Ibrahim Saleh Al-Radaideh, Dr. Haslindar Ibrahim

Received: 11 Jul, 2023 | Revised: 18 Aug, 2023 | Published: 19 Sep, 2023

PAGES: 556-568

DOI: 10.6007/IJARAFMS/v13-i3/19342

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Challenges to the Application of the Role of Judges in Mediation of Recovering State Financial Losses in Indonesia

AUTHORS: Achmad Yani, Muhammad Febriansyah, Ismail Yusuf, Aguswanti Lahamid

Received: 12 Jul, 2023 | Revised: 22 Aug, 2023 | Published: 25 Sep, 2023

PAGES: 569-584

DOI: 10.6007/IJARAFMS/v13-i3/19366

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Analysis of the Implementation of Internal Controls Based on the Coso Framework (Study on MSMEs in North SULAWESI)

AUTHORS: Andreas Randy Wangarry, Sintia Nurani Korompis, Hedy Desiree Rumambi, Revleen Kaparang, Andreuw Kristian Pantow

Received: 11 Jul, 2023 | Revised: 15 Aug, 2023 | Published: 20 Sep, 2023

PAGES: 585-596

DOI: 10.6007/IJARAFMS/v13-i3/19384

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The Role of Organizational Culture on the Relationship between Knowledge Management and Employee Performance in Jordan

AUTHORS: Dr. Khalid Thaher Amayreh

Received: 18 Jul, 2023 | Revised: 22 Aug, 2023 | Published: 24 Sep, 2023

PAGES: 597-607

DOI: 10.6007/IJARAFMS/v13-i3/19389

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Coronavirus: Effects and Solutions study compared with the Great Depression

AUTHORS: Doctor Khalid Thaher Amayreh

Received: 16 Jul, 2023 | Revised: 20 Aug, 2023 | Published: 23 Sep, 2023

PAGES: 608-619

DOI: 10.6007/IJARAFMS/v13-i3/19411

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Analysis of the Implementation of Internal Controls Based on the Coso Framework (Study on MSMEs in North SULAWESI)

AUTHORS: Andreas Randy Wangarry, Sintia Nurani Korompis, Hedy Desiree Rumambi, Revleen Kaparang, Andreuw Kristian Pantow

Received: 10 Jul, 2023 | Revised: 15 Aug, 2023 | Published: 20 Sep, 2023

PAGES: 620-631

DOI: 10.6007/IJARAFMS/v13-i3/19412

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The Mediating Effect of Cryptocurrency Investment on the Association Between Macroeconomic Factors and Economic Growth

AUTHORS: Hafinaz Hasniyanti Hassan, Vikneswaran Manual

Received: 18 Jul, 2023 | Revised: 22 Aug, 2023 | Published: 24 Sep, 2023

PAGES: 632-639

DOI: 10.6007/IJARAFMS/v13-i3/19420

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Does Management Support Moderate the Relationship between the Independence of Internal Auditors and the Internal Audit Effectiveness?

AUTHORS: Kifflee, S.N.F., Nawi, H.M., Jusoh, M.A, Yahaya, M.N, Mohamad, M.H.

Received: 05 Jul, 2023 | Revised: 15 Aug, 2023 | Published: 20 Sep, 2023

PAGES: 640-653

DOI: 10.6007/IJARAFMS/v13-i3/19479

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The Impact of Internal Audit Effectiveness on Public Sector Governance

AUTHORS: Kifflee, S.N.F., Nawi, H.M., Jusoh, M.A, Mohaiyadin, N.M., Abdullah, M.N.

Received: 04 Jul, 2023 | Revised: 14 Aug, 2023 | Published: 18 Sep, 2023

PAGES: 654-665

DOI: 10.6007/IJARAFMS/v13-i3/19501

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Restorative Justice Policy as Legal Politics for Handling Corruption Crimes in Indonesia

AUTHORS: Achmad Yani, Muhammad Febriansyah, Ismail Yusuf

Received: 06 Sep, 2023 | Revised: 10 Oct, 2023 | Published: 19 Nov, 2023

PAGES: 666-679

DOI: 10.6007/IJARAFMS/v13-i3/19502

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Sustainability of Small and Medium Enterprises (SMEs) and Marketing Insights on the Critical Success Factors for the Sales Sector of Oman

AUTHORS: Ayman Nasser AL Shukri, Syuhaida Ismail

Received: 09 Aug, 2023 | Revised: 19 Sep, 2023 | Published: 27 Oct, 2023

PAGES: 680-691

DOI: 10.6007/IJARAFMS/v13-i3/19549

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Accelerating the Adoption of Sustainable Development Practices among Online Distance Learning Higher Education Institutions in Malaysia

AUTHORS: Zahir Osman, Tuan Fatma Tuan Sulaiman, Raziana Che Aziz, Rosnida Abu Bakar, Nor Aisyah Fadil

Received: 09 Aug, 2023 | Revised: 12 Sep, 2023 | Published: 25 Oct, 2023

PAGES: 692-708

DOI: 10.6007/IJARAFMS/v13-i3/19595

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Prediction on Crude Palm Oil Futures (FCPO) Price in Malaysia: An Artificial Intelligence (AI) Approach

AUTHORS: Yong Xhin Rong, Mohamad Jais, Khairul Fikri Tamrin, Nurul Syuhada Zaidi

Received: 26 Jul, 2023 | Revised: 19 Aug, 2023 | Published: 23 Sep, 2023

PAGES: 709-718

DOI: 10.6007/IJARAFMS/v13-i3/19303

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