Volume 15, Issue 3 (2025)

Issue 4

Issue 3

Issue 2

Issue 1

Do Audit Partner Tenure and Provision of Non-Audit Services by External Auditor Reduce Audit Report Lags?: Post MFRS Implementation

AUTHORS: Damien Lee Iung Yau, Mohd Waliuddin Bin Mohd Razali, Joanne Shaza Janang

Received: 16 Jul, 2025 | Revised: 06 Aug, 2025 | Published: 25 Aug, 2025

PAGES: 281-296

DOI: 10.6007/IJARAFMS/v15-i3/25893

Open Access

Effects of International Accounting Standards on Financial Reporting Quality in Jordan

AUTHORS: Maher Azzam Ghaleb Alqadi, Ameer Alhzeem, Abdullahi Masud

Received: 18 Jul, 2025 | Revised: 09 Aug, 2025 | Published: 28 Aug, 2025

PAGES: 297-311

DOI: 10.6007/IJARAFMS/v15-i3/26102

Open Access

Determinants of Tax Evasion Intentions: Evidence from Malaysian Cooperative Board Members

AUTHORS: Wan Nur Alia Wan Ismail, Yusri Huzaimi Mat Jusoh, Raabatul Azira Hassan, Farah Ahlami Mansor, Hasnun Anip Bustaman, Mohamad Ikram Ramzi

Received: 12 Jul, 2025 | Revised: 07 Aug, 2025 | Published: 27 Aug, 2025

PAGES: 312-331

DOI: 10.6007/IJARAFMS/v15-i3/26300

Open Access

The Influence of Board of Directors’ Characteristics and Internal Audit Practices on the Financial Sustainability of Incorporated Waqf Institutions (IWIS) in Malaysia

AUTHORS: Sarita Ibrahim, Rosnia Masruki, Nur Hidayah Laili

Received: 14 Jun, 2025 | Revised: 09 Aug, 2025 | Published: 29 Aug, 2025

PAGES: 332-341

DOI: 10.6007/IJARAFMS/v15-i3/25878

Open Access

A Review Paper on the Role of Business Continuity Management in UAE Public Sector Performance

AUTHORS: Abdulrahman Ahmed Mohammed Aldabal Alblooshi, Suriati Binti Akmal

Received: 18 Jul, 2025 | Revised: 09 Aug, 2025 | Published: 31 Aug, 2025

PAGES: 342-354

DOI: 10.6007/IJARAFMS/v15-i3/26269

Open Access

Cybersecurity Awareness and Customer Satisfaction in Digital Banking: A Conceptual Framework from the Malaysian Context

AUTHORS: Khaled Al-Daraba, Sabri Mohamad Sharif

Received: 18 Jul, 2025 | Revised: 11 Aug, 2025 | Published: 04 Sep, 2025

PAGES: 355-364

DOI: 10.6007/IJARAFMS/v15-i3/26309

Open Access

Applying Data Mining Methods to Predict the Stock Prices of the Top Five Semiconductor Companies in Taiwan

AUTHORS: Liang-Ying Wei, She-Ting Yeh

Received: 18 Jul, 2025 | Revised: 11 Aug, 2025 | Published: 03 Sep, 2025

PAGES: 365-380

DOI: 10.6007/IJARAFMS/v15-i3/26358

Open Access

Fuzzy Agent-Based Modeling of Islamic Crowdfunding Platforms: Governance, Technology, Regulation, Trust, Digital Literacy, and Economic Stability in Advancing Financial Inclusion

AUTHORS: Siti Fatimah Mohd Kassim, Muhammad Azizur Rahman Ramli, Siti Noradibah Md Zain, Zurina Shafii

Received: 18 Jul, 2025 | Revised: 12 Aug, 2025 | Published: 05 Sep, 2025

PAGES: 381-399

DOI: 10.6007/IJARAFMS/v15-i3/26216

Open Access

Do Elections Influence Abnormal Stock Returns? Comparative Evidence Across General Elections in Malaysia

AUTHORS: Racquel Rowland, Venus Khim-Sen Liew

Received: 26 Jul, 2025 | Revised: 19 Aug, 2025 | Published: 13 Sep, 2025

PAGES: 400-412

DOI: 10.6007/IJARAFMS/v15-i3/26295

Open Access

Evaluation of the Relationship between Working Capital Management and Financial Performance: An Application on BIST 100 Index

AUTHORS: Ehis Osaro Ogieriakhi, Aysegul Ertugrul

Received: 30 Jul, 2025 | Revised: 21 Aug, 2025 | Published: 17 Sep, 2025

PAGES: 413-429

DOI: 10.6007/IJARAFMS/v15-i3/26423

Open Access

Open Access Journal

Volume 15, Issue 3 (2025)