Enterprise Risk Management: Internal Auditor’s Role Perspective AUTHORS: Razana Juhaida Johari, Fazlida Mohd Razali, Afizah Hashim Received: 11 Nov, 2021 | Revised: 13 Dec, 2021 | Published: 06 Jan, 2022 PAGES: 1-14 DOI: 10.6007/IJARAFMS/v12-i1/11413 Abstract Full Text PDF Article Detail Open Access
The Impact of Islamic Financing on the Small Medium Enterprises (SME’s) Performance in Lasanod Somalia AUTHORS: Mohamed Ali Abdinur, Turan Ondes Received: 15 Nov, 2021 | Revised: 16 Dec, 2021 | Published: 10 Jan, 2022 PAGES: 15-27 DOI: 10.6007/IJARAFMS/v12-i1/11813 Abstract Full Text PDF Article Detail Open Access
The Impact of Global Economic Policy Uncertainty, Geopolitical Risk and Oil Price on Stock Market: Evidence From Asean Countries AUTHORS: Norashikin Adam, Norzahidah Yacob Received: 11 Nov, 2021 | Revised: 16 Dec, 2021 | Published: 15 Jan, 2022 PAGES: 28-46 DOI: 10.6007/IJARAFMS/v12-i1/11674 Abstract Full Text PDF Article Detail Open Access
The Impact of Base Lending Rate on Capital Structure in Malaysia AUTHORS: Siti Nabilah Mohd Shaari, Nik Nurul Aswani Nik Kamarudin, Suryani Abdul Raman, Nurfarizan Mazhani Mahmud Received: 19 Nov, 2021 | Revised: 21 Dec, 2021 | Published: 17 Jan, 2022 PAGES: 47-62 DOI: 10.6007/IJARAFMS/v12-i1/11385 Abstract Full Text PDF Article Detail Open Access
The Role of the Accounting Information Quality in Pre-Financial Crisis Management at Palestinian Government Universities AUTHORS: Mahmoud Hany M. Dalloul, Zuraeda binti Ibrahim, Sharina Tajul Urus Received: 19 Nov, 2021 | Revised: 21 Dec, 2021 | Published: 12 Jan, 2022 PAGES: 63-77 DOI: 10.6007/IJARAFMS/v12-i1/11705 Abstract Full Text PDF Article Detail Open Access
Competency of Professional Accountant in Malaysia as Attributes towards Compliance of AMLA 2001 AUTHORS: Masetah Ahmad Tarmizi, Marina Ibrahim, Normah Omar, Suhaili Hasnan Received: 18 Nov, 2021 | Revised: 21 Dec, 2021 | Published: 13 Jan, 2022 PAGES: 78-87 DOI: 10.6007/IJARAFMS/v12-i1/11180 Abstract Full Text PDF Article Detail Open Access
Preparing Accounting Graduates for Their Unpredictable Futures: The Insights from Accounting Graduates AUTHORS: Anis Suriati Ahmad, Zuriadah Ismail, Rohaila Yusof, Nur Liana Ridzuan Received: 16 Nov, 2021 | Revised: 21 Dec, 2021 | Published: 19 Jan, 2022 PAGES: 88-97 DOI: 10.6007/IJARAFMS/v12-i1/11915 Abstract Full Text PDF Article Detail Open Access
Earnings Management and Audit Quality: Evidence from Malaysia AUTHORS: Nor Balkish Zakaria, Hanis Athirah Zulkefeli, Rahayu Abdul Rahman Received: 19 Nov, 2021 | Revised: 23 Dec, 2021 | Published: 24 Jan, 2022 PAGES: 98-118 DOI: 10.6007/IJARAFMS/v12-i1/11621 Abstract Full Text PDF Article Detail Open Access
Relational Capital and Performance: Empirical Evidence on the Services Sector of SMEs in Malaysia AUTHORS: Salwa Muda, Musliha Musman, Amariah Hanum Husin, Raziah Bi Mohamed Sadique, Asma' Rashidah Idris Received: 11 Nov, 2021 | Revised: 18 Dec, 2021 | Published: 16 Jan, 2022 PAGES: 98-130 DOI: 10.6007/IJARAFMS/v12-i1/12010 Abstract Full Text PDF Article Detail Open Access
Does Firm’s Board Affects ESG? Malaysian Evidence AUTHORS: Sunarti Halid, Radziah Mahmud, Mohd Taufik Mohd Suffian, Rahayu Abdul Rahman Received: 10 Nov, 2021 | Revised: 16 Dec, 2021 | Published: 19 Jan, 2022 PAGES: 131-143 DOI: 10.6007/IJARAFMS/v12-i1/11609 Abstract Full Text PDF Article Detail Open Access
Determinants of Voluntary Human Capital Information Disclosure: Evidence from Deposit Money Banks in Nigeria AUTHORS: Nnachi Egwu Onuoha, Gregory Onuora Okoye Received: 10 Nov, 2021 | Revised: 19 Dec, 2021 | Published: 22 Jan, 2022 PAGES: 144-154 DOI: 10.6007/IJARAFMS/v12-i1/12096 Abstract Full Text PDF Article Detail Open Access
Ascertaining Organizational Commitment Via Workplace Spirituality among Employees of a Malaysian Development Bank AUTHORS: Muhamad Khalil Omar, Mohamad Fahimi Ahmad, Rusalbiah Che Mamat, Faizatul Akmam Amirrudin, Nurul Asyiqin Nordi Received: 13 Nov, 2021 | Revised: 18 Dec, 2021 | Published: 20 Jan, 2022 PAGES: 155-165 DOI: 10.6007/IJARAFMS/v12-i1/11992 Abstract Full Text PDF Article Detail Open Access
The Facebook and NGO’s Accountability Practices AUTHORS: Noor Muafiza Masdar, Rohaida Basiruddin, Yunita Fitria Received: 18 Nov, 2021 | Revised: 21 Dec, 2021 | Published: 19 Jan, 2022 PAGES: 166-173 DOI: 10.6007/IJARAFMS/v12-i1/11974 Abstract Full Text PDF Article Detail Open Access
Engineering Properties of Green Lightweight Foamed Concrete Strengthen with ‘Saccharum Officinarum’ Fiber AUTHORS: Md Azree Othuman Mydin Received: 18 Nov, 2021 | Revised: 21 Dec, 2021 | Published: 26 Jan, 2022 PAGES: 174-183 DOI: 10.6007/IJARAFMS/v12-i1/12173 Abstract Full Text PDF Article Detail Open Access
A Hybrid Stock Forecasting Model based on EMD -SVR and Technical Indicators Feature Selection AUTHORS: Liang-Ying Wei, Chih-Hung Tsai Received: 11 Dec, 2021 | Revised: 13 Jan, 2022 | Published: 16 Feb, 2022 PAGES: 184-200 DOI: 10.6007/IJARAFMS/v12-i1/12184 Abstract Full Text PDF Article Detail Open Access
Social Performance of Indonesian Islamic Banks: The Role of Board of Directors AUTHORS: Bima Cinintya Pratama, Amrizah Kamaluddin, Shukriah Saad Received: 19 Dec, 2021 | Revised: 21 Jan, 2022 | Published: 24 Feb, 2022 PAGES: 201-211 DOI: 10.6007/IJARAFMS/v12-i1/12140 Abstract Full Text PDF Article Detail Open Access
Is the Stock Market Immune to COVID-19? Evidence from Malaysian Stock Market AUTHORS: Lee Kelvin Yong Ming, Ling Pick Soon, Mohamad Jais Received: 11 Dec, 2021 | Revised: 13 Jan, 2022 | Published: 20 Feb, 2022 PAGES: 212-227 DOI: 10.6007/IJARAFMS/v12-i1/12308 Abstract Full Text PDF Article Detail Open Access
A Case Study of Zakat Accounting for Islamic Unit Trust Fund in Malaysia AUTHORS: Nurul Ilyana Muhd Adnan, Mohd. Adli Zahri, Norbahiyah Awang, Fatin Alia Zahri, Norafzan Awang, Nik Abdul Rahim Nik Abdul Ghani, Mohd Izhar Ariff Mohd Kashim Received: 17 Dec, 2021 | Revised: 20 Jan, 2022 | Published: 12 Feb, 2022 PAGES: 228-235 DOI: 10.6007/IJARAFMS/v12-i1/12266 Abstract Full Text PDF Article Detail Open Access
Exploring The Role of Information Disclosure in Influencing Credit Card User’s Repayment Decisions among Malaysians AUTHORS: Ali Abbas, Fazelina Sahul Hamid Received: 19 Dec, 2021 | Revised: 21 Jan, 2022 | Published: 23 Feb, 2022 PAGES: 236-256 DOI: 10.6007/IJARAFMS/v12-i1/12312 Abstract Full Text PDF Article Detail Open Access
The Effect of Sustainability Innovation, Organizational Learning on Firm Performance with Competitive Advantage as Moderation AUTHORS: Panji Priyanto, Etty Murwaningsari Received: 16 Dec, 2021 | Revised: 19 Jan, 2022 | Published: 20 Feb, 2022 PAGES: 257-275 DOI: 10.6007/IJARAFMS/v12-i1/10832 Abstract Full Text PDF Article Detail Open Access
Board Female Representation and Corporate Earnings Quality in Nigeria AUTHORS: Odinakachukwu I. Ogaluzor, Gospel J. Chukwu Received: 10 Jan, 2022 | Revised: 12 Feb, 2022 | Published: 19 Mar, 2022 PAGES: 276-292 DOI: 10.6007/IJARAFMS/v12-i1/11249 Abstract Full Text PDF Article Detail Open Access