Volume 11, Issue 3 (2021)

An Initial Assessment of Voluntary Disclosures on Digitalisation by Malaysian Public Listed Companies

AUTHORS: Sharifah Norhafiza Syed Ibrahim, Adriana Shamsudin, Mohd Tarmizi Ibrahim, Salina Abdullah, Mohd Yassir Jaaffar, Hamidah Bani

Received: 11 Jun, 2021 | Revised: 13 Jul, 2021 | Published: 20 Aug, 2021

PAGES: 303-314

DOI: 10.6007/IJARAFMS/v11-i3/10966

Open Access

The Use of Blockchain Technology in The Islamic Financial Industry During The Covid-19 Pandemic: Maslahah Perspective

AUTHORS: Azlin Alisa Ahmad, Mat Noor Mat Zain, Noor Diyana Amanina Zakaria

Received: 19 Jun, 2021 | Revised: 23 Jul, 2021 | Published: 28 Aug, 2021

PAGES: 315-326

DOI: 10.6007/IJARAFMS/v11-i3/10969

Open Access

Claim Assessment Models in Crop Insurance

AUTHORS: Alina Regep, Flavia Barna, Horatiu Regep

Received: 16 Jun, 2021 | Revised: 18 Jul, 2021 | Published: 19 Aug, 2021

PAGES: 327-337

DOI: 10.6007/IJARAFMS/v11-i3/10698

Open Access

The Impact of Malaysian Private Entity Reporting Standard (MPERS) Adoption on the Value Relevance and Timeliness of Financial Reporting by Small and Medium Enterprises (Smes): A Conceptual Framework

AUTHORS: Siti Nur Ayuni Rosli, Nurul Nazlia Jamil

Received: 16 Jun, 2021 | Revised: 19 Jul, 2021 | Published: 17 Aug, 2021

PAGES: 338-347

DOI: 10.6007/IJARAFMS/v11-i3/10613

Open Access

Do Organisational Ethical Culture, Audit Experience and Ethics Awareness Influence Internal Auditors’ Ethical Judgment?

AUTHORS: Erlane K Ghani, Razinah Hassan, Azleen Ilias

Received: 13 Jun, 2021 | Revised: 16 Jul, 2021 | Published: 20 Aug, 2021

PAGES: 348-363

DOI: 10.6007/IJARAFMS/v11-i3/10972

Open Access

Accounting Graduates’ Mindset towards Career in Auditing Profession

AUTHORS: Nur Farahah Mohd Pauzi, Khair Syakira Bustamam, Adriana Shamsudin, Nurfarahin Roslan, Khairiah Ahmad, Mohd Syazwan Karim

Received: 15 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 24 Aug, 2021

PAGES: 364-376

DOI: 10.6007/IJARAFMS/v11-i3/10860

Open Access

Islamic Approach of Financial Inclusion for Sustaining Subsistence During the Pandemic

AUTHORS: Farhat Nazirul Mubin Bohari, Muhammad Hilmi Mat Johar, Khairul Azhar Meerangani, Azreen Hamiza Abdul Aziz

Received: 19 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 24 Aug, 2021

PAGES: 377-394

DOI: 10.6007/IJARAFMS/v11-i3/10746

Open Access

Impact of COVID-19 on the Co-Movement of Cryptocurrencies and Financial Assets: Evidence from Malaysia

AUTHORS: Pick-Soon Ling

Received: 10 Jun, 2021 | Revised: 11 Jul, 2021 | Published: 16 Aug, 2021

PAGES: 395-409

DOI: 10.6007/IJARAFMS/v11-i3/10886

Open Access

Inflation and Real Measure of Central Bank Independence in Tunisia

AUTHORS: El Weriemmi Malek, Nasfi Wahiba, Zraiga Firas

Received: 18 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 20 Aug, 2021

PAGES: 410-432

DOI: 10.6007/IJARAFMS/v11-i3/10839

Open Access

The Influence of Employee Recognition on Employee Engagement: The Moderating Role of Salary Satisfaction

AUTHORS: Esther Mensema Ewool, Samuel Awuni Azinga, Naail Mohammed Kamil

Received: 11 Jun, 2021 | Revised: 13 Jul, 2021 | Published: 16 Aug, 2021

PAGES: 433-456

DOI: 10.6007/IJARAFMS/v11-i3/10554

Open Access

Open Access Journal

Volume 11, Issue 3 (2021)