Volume 16, Issue 3 (2026)

Issue 4

Issue 3

Issue 2

Issue 1

Does Islamic Ethical Identity Disclosure Improve Earnings Quality: Empirical Evidence in Asian Islamic Banking

AUTHORS: Arif Lukman Santoso, Fakarudin Kamarudin, Bany Ariffin Amin Noordin, Lau Wei Theng

Received: 20 May, 2026 | Revised: 11 Jun, 2026 | Published: 01 Jul, 2026

PAGES: 1-24

DOI: 10.6007/IJARAFMS/v16-i3/28355

Open Access

Use of Digital Technologies and Internal Audit Quality in Saudi Public Institutions: The Moderating Role of Organisational Culture

AUTHORS: Muidh Hamad Alsagoor, Zaidi Bin Mat Daud, Mohammad Noor Hisham Bin Osman

Received: 19 May, 2026 | Revised: 13 Jun, 2026 | Published: 02 Jul, 2026

PAGES: 25-43

DOI: 10.6007/IJARAFMS/v16-i3/28453

Open Access

Balancing the Demands of Globalization and the Protection of Human Rights in Islamic Sharia and International Law

AUTHORS: Khaled Ali Karam Ali Alblooshi, Nurazmallail Bin Marni

Received: 19 May, 2026 | Revised: 15 Jun, 2026 | Published: 06 Jul, 2026

PAGES: 44-54

DOI: 10.6007/IJARAFMS/v16-i3/28555

Open Access

The Impact of Green Innovation on Firms' Financial Performance: A Literature Review

AUTHORS: Chen Rou, Nurauni Zaidani Rosli, Goh Chin Fei, Batiah Mahadi

Received: 23 May, 2026 | Revised: 18 Jun, 2026 | Published: 11 Jul, 2026

PAGES: 55-65

DOI: 10.6007/IJARAFMS/v16-i3/28205

Open Access

Mapping the ESG–Firm Value Relationship: Bibliometric Evidence and a Theoretical Synthesis of Value-Relevance Mechanisms

AUTHORS: Dan Wang, Anis Suriati Binti Ahmad, Nur Amirah Binti Borhan

Received: 24 May, 2026 | Revised: 19 Jun, 2026 | Published: 10 Jul, 2026

PAGES: 66-96

DOI: 10.6007/IJARAFMS/v16-i3/28592

Open Access

Organizational Culture and Corporate Social Responsibility: The Mediating Role of Entrepreneurial Orientation

AUTHORS: Yazan Emnawer Al-Haraisa, Sufian Radwan Almanaseer, Zaher Abdel Fattah Al-Slehat

Received: 31 May, 2026 | Revised: 26 Jun, 2026 | Published: 19 Jul, 2026

PAGES: 97-115

DOI: 10.6007/IJARAFMS/v16-i3/28535

Open Access

Strategic Finance Transformation and Corporate Value Creation: The Interplay of Finance Business Partnering, Industry-Finance Integration, and IFRS-Based Performance Evaluation

AUTHORS: Ruiyun Jiang

Received: 30 May, 2026 | Revised: 26 Jun, 2026 | Published: 21 Jul, 2026

PAGES: 116-143

DOI: 10.6007/IJARAFMS/v16-i3/28609

Open Access

The Impact of Digital Transformation on Financial Sustainability in Charitable Organizations in the United Arab Emirates: Dar Al Ber Society as a Model

AUTHORS: Younis Saeed Alzaabi, Ahmad Bin Che Yaacob

Received: 30 May, 2026 | Revised: 27 Jun, 2026 | Published: 20 Jul, 2026

PAGES: 144-166

DOI: 10.6007/IJARAFMS/v16-i3/28647

Open Access

Assessing the Quality of Sustainability Reporting: A Review of the Determinants

AUTHORS: Giacomo Rosini

Received: 09 Jun, 2026 | Revised: 27 Jun, 2026 | Published: 19 Jul, 2026

PAGES: 167-190

DOI: 10.6007/IJARAFMS/v16-i3/28551

Open Access

Inefficiencies in the African Banking System: Is it Bad Luck or Bad Management? A Historic Perspective

AUTHORS: Said Seif Mzee, Shamsher Mohamed Ramadili, Salim Hamad Suleiman

Received: 09 Jun, 2026 | Revised: 30 Jun, 2026 | Published: 26 Jul, 2026

PAGES: 191-206

DOI: 10.6007/IJARAFMS/v16-i3/28639

Open Access

Open Access Journal

Volume 16, Issue 3 (2026)