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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access