Volume 16, Issue 1 (2026)

Issue 2

Issue 1

Ethical Dilemmas in Financial Reporting for Malaysian Corporations: Case Studies and Corporate Responses

AUTHORS: Fatin Natasya Binti Shamsuddin, Afzal Izzaz Bin Zahari, Harashid Md Haron

Received: 21 Jan, 2026 | Revised: 17 Feb, 2026 | Published: 11 Mar, 2026

PAGES: 522-543

DOI: 10.6007/IJARAFMS/v16-i1/27872

Open Access

Good EPU or Bad EPU? Asymmetric Effects on Herding Across China’s Main, ChiNext, and STAR Markets

AUTHORS: Lu Wei, Zamri Ahmad

Received: 25 Jan, 2026 | Revised: 17 Feb, 2026 | Published: 10 Mar, 2026

PAGES: 544-559

DOI: 10.6007/IJARAFMS/v16-i1/27873

Open Access

Enhancing Accountability through Internal Control Practices: The Case of Two Nigerian Public Higher Learning Institutions

AUTHORS: Mahmud Sani, Zubir Azhar, Mohd Isa Rohayati

Received: 24 Jan, 2026 | Revised: 16 Feb, 2026 | Published: 09 Mar, 2026

PAGES: 560-576

DOI: 10.6007/IJARAFMS/v16-i1/27874

Open Access

Analysis on the Level of Financial Distress of Company Using the Grover Model

AUTHORS: Kah Fai Liew, Weng Hoe Lam, Weng Siew Lam

Received: 26 Jan, 2026 | Revised: 20 Feb, 2026 | Published: 11 Mar, 2026

PAGES: 577-584

DOI: 10.6007/IJARAFMS/v16-i1/27875

Open Access

Mapping Post-COVID Firm Innovation Research: A Bibliometric Analysis

AUTHORS: Jiang Zongyu, Rohaida Basiruddin

Received: 26 Jan, 2026 | Revised: 21 Feb, 2026 | Published: 16 Mar, 2026

PAGES: 585-598

DOI: 10.6007/IJARAFMS/v16-i1/27746

Open Access

Credit Risk Mediation in the Dynamics of Income Diversification and Sustainable Growth: Evidence from Banks in the West African Monetary Zone

AUTHORS: Fanen Musa Anande-kur, Suresh Ramakrishnan, Khartic Rao Manokaran, Justin Iorun

Received: 25 Jan, 2026 | Revised: 20 Feb, 2026 | Published: 15 Mar, 2026

PAGES: 599-613

DOI: 10.6007/IJARAFMS/v16-i1/27686

Open Access

A Bibliometric Review of Islamic FinTech Literature from 2016 to 2025

AUTHORS: Fariha A Hira

Received: 26 Jan, 2026 | Revised: 21 Feb, 2026 | Published: 14 Mar, 2026

PAGES: 614-630

DOI: 10.6007/IJARAFMS/v16-i1/27682

Open Access

Do Shariah Committee Features Shape Financial Outcomes of Islamic Banks in Malaysia?

AUTHORS: Hasnin Naajihah Nazemi, Norhazlina Ibrahim

Received: 24 Jan, 2026 | Revised: 21 Feb, 2026 | Published: 16 Mar, 2026

PAGES: 631-644

DOI: 10.6007/IJARAFMS/v16-i1/27716

Open Access

What Factors Influence Sustainable Growth Worldwide? The Role of Green Finance and Technological Development

AUTHORS: Pham Tien Manh, Ngo Thi Thanh Lan, Pham Khanh Linh

Received: 24 Jan, 2026 | Revised: 21 Feb, 2026 | Published: 16 Mar, 2026

PAGES: 645-661

DOI: 10.6007/IJARAFMS/v16-i1/27667

Open Access

Corporate Governance Mechanisms and Firms’ Financial Performance: The Moderating Role of CEO Compensation in Jordan

AUTHORS: Abdallah Tayseer Sadi Ahmad, Yuvaraj Ganesan, Siti Nabiha Abdul Khalid

Received: 25 Jan, 2026 | Revised: 21 Feb, 2026 | Published: 17 Mar, 2026

PAGES: 662-677

DOI: 10.6007/IJARAFMS/v16-i1/27715

Open Access

Open Access Journal

Volume 16, Issue 1 (2026)