Exploring the Interplay between Audit Standards and Investment Patterns: A Cluster-Based Analysis of FDI and FPI Across Nations AUTHORS: Ioana Vinasi Received: 21 Nov, 2024 | Revised: 20 Dec, 2024 | Published: 15 Jan, 2025 PAGES: 1-26 DOI: 10.6007/IJARAFMS/v15-i1/23995 Abstract Full Text PDF Article Detail Open Access
Business Model Innovation – A Determinant of Business Sustainability among Micro-Lending Institutions in Kenya: Empirical Review AUTHORS: Geoffrey Sirengo Chichi, Joanes Kyongo Received: 28 Nov, 2024 | Revised: 26 Dec, 2024 | Published: 22 Jan, 2025 PAGES: 27-39 DOI: 10.6007/IJARAFMS/v15-i1/23625 Abstract Full Text PDF Article Detail Open Access
The Impact of Rewards on Job Satisfaction: A Systematic Literature Review AUTHORS: Cao Shuxia, Mohd Anuar Bin Arshad , Liu Jingjie Received: 16 Dec, 2024 | Revised: 12 Jan, 2025 | Published: 30 Jan, 2025 PAGES: 40-52 DOI: 10.6007/IJARAFMS/v15-i1/24142 Abstract Full Text PDF Article Detail Open Access
Ownership Structure and Earning Management During the Presidential Election AUTHORS: Istiqomah Nurhayati, Taufiq Arifin Received: 15 Dec, 2024 | Revised: 11 Jan, 2025 | Published: 03 Feb, 2025 PAGES: 53-68 DOI: 10.6007/IJARAFMS/v15-i1/24519 Abstract Full Text PDF Article Detail Open Access
Female at the Top Tier, Investment Efficiency: Does Life Cycle Matter AUTHORS: Meita Fahrani, Taufiq Arifin Received: 18 Dec, 2024 | Revised: 14 Jan, 2025 | Published: 05 Feb, 2025 PAGES: 69-87 DOI: 10.6007/IJARAFMS/v15-i1/24512 Abstract Full Text PDF Article Detail Open Access
The Impact of Audit Firm Size on the Relationship between Integrated Reporting and Sustainability Performance: Conceptual Paper AUTHORS: Ali Al Sanasleh, Nahariah Jaffar, Saidatunur Fauzi Bin Saidin, Saddam Al Nohood Received: 14 Dec, 2024 | Revised: 12 Jan, 2025 | Published: 04 Feb, 2025 PAGES: 88-102 DOI: 10.6007/IJARAFMS/v15-i1/24623 Abstract Full Text PDF Article Detail Open Access
Factors Affecting Tax Compliance among Small Medium Sized Enterprises in Lasanod, SSC-Khaatumo, Somalia AUTHORS: Mohamed Ali Abdinur, Resat Karcioglu Received: 15 Dec, 2024 | Revised: 11 Jan, 2025 | Published: 07 Feb, 2025 PAGES: 103-121 DOI: 10.6007/IJARAFMS/v15-i1/24364 Abstract Full Text PDF Article Detail Open Access
Reverse Logistics: A Systematic Literature Review of Trends and Future Directions AUTHORS: Muhammad Hamdi Che Hassan, Lokhman Hakim Osman Received: 16 Dec, 2024 | Revised: 13 Jan, 2025 | Published: 06 Feb, 2025 PAGES: 122-146 DOI: 10.6007/IJARAFMS/v15-i1/24644 Abstract Full Text PDF Article Detail Open Access
Education Supply Chain Management Framework for Higher Education in United Arab Emirates AUTHORS: Marwan A. Al Malek, Norlaile Binti Salleh Hudin Received: 19 Dec, 2024 | Revised: 15 Jan, 2025 | Published: 08 Feb, 2025 PAGES: 147-162 DOI: 10.6007/IJARAFMS/v15-i1/22125 Abstract Full Text PDF Article Detail Open Access
Impact of Integrated Reporting on Financial Performance of Listed Oil and Gas Firms in Nigeria AUTHORS: Adeleke Bolaji Danujuma, Sunday Ayogu. E, Aloba Ruqaiyah Received: 26 Dec, 2024 | Revised: 20 Jan, 2025 | Published: 13 Feb, 2025 PAGES: 163-174 DOI: 10.6007/IJARAFMS/v15-i1/22708 Abstract Full Text PDF Article Detail Open Access
Impact of Financial Leverage on the Relationship between Eco-Innovation and Financial Performance: Conceptual Paper AUTHORS: Saddam Al Nohood, Marwan Mansour, Mukhled Olimat, Ali Al Sanasleh Received: 27 Dec, 2024 | Revised: 24 Jan, 2025 | Published: 17 Feb, 2025 PAGES: 175-188 DOI: 10.6007/IJARAFMS/v15-i1/24732 Abstract Full Text PDF Article Detail Open Access
Shariah Compliance and Ethical Issues in Nft Games: Analyzing Cryptocurrency Transactions and Market Risks AUTHORS: Muhammad Thariq Mohd Zamri, Azlin Alisa Ahmad, Amir Fazlim Jusoh @ Yusoff Received: 05 Dec, 2024 | Revised: 10 Jan, 2025 | Published: 20 Feb, 2025 PAGES: 189-200 DOI: 10.6007/IJARAFMS/v15-i1/24052 Abstract Full Text PDF Article Detail Open Access
Attitude as a Catalyst: The Role of Perceived Ease of Use, Perceived Usefulness, and Self-Efficacy in Shaping Student Intentions to Use Artificial Intelligence in Higher Education AUTHORS: Zahir Osman Received: 10 Jan, 2025 | Revised: 05 Feb, 2025 | Published: 01 Mar, 2025 PAGES: 201-215 DOI: 10.6007/IJARAFMS/v15-i1/24459 Abstract Full Text PDF Article Detail Open Access
Financing Strategies for Risk-Averse SME Retailers in Low-Carbon Supply Chains: A Dynamic Capabilities Approach to Green Transition AUTHORS: Zidong Zhou, Rudzi Munap, Huiwei You, Dianxiang Wang Received: 16 Jan, 2025 | Revised: 08 Feb, 2025 | Published: 04 Mar, 2025 PAGES: 216-238 DOI: 10.6007/IJARAFMS/v15-i1/22128 Abstract Full Text PDF Article Detail Open Access
Evaluating the Effectiveness of Social Media in-Feed Advertising in China AUTHORS: Yan Xia, Anita Binti Rosli, Aryaty Binti Alwie, Rhemaneeta Allan, Yujie Gu, Jiaqiang Sun Received: 13 Jan, 2025 | Revised: 08 Feb, 2025 | Published: 03 Mar, 2025 PAGES: 239-256 DOI: 10.6007/IJARAFMS/v15-i1/24793 Abstract Full Text PDF Article Detail Open Access
Difficulty in Paying Debt and its Solutions from Islamic Legal Perspective AUTHORS: Anisur Rahman Manzoorul Haq Received: 15 Jan, 2025 | Revised: 10 Feb, 2025 | Published: 05 Mar, 2025 PAGES: 257-271 DOI: 10.6007/IJARAFMS/v15-i1/23738 Abstract Full Text PDF Article Detail Open Access
Improving Distance Learning Students' Retention: The Role of Students’ Satisfaction through Self-Determination Theory Principles AUTHORS: Zahir Osman, Aliza Ali, Raziana Che Aziz, Fatimah Yusoof Received: 17 Jan, 2025 | Revised: 11 Feb, 2025 | Published: 07 Mar, 2025 PAGES: 272-287 DOI: 10.6007/IJARAFMS/v15-i1/24734 Abstract Full Text PDF Article Detail Open Access
Unveiling the Covid-19 Financial Crisis: Assessing its Dual Impact on Working Capital Management and Cash Flow/Liquidity in UK MSMEs AUTHORS: Lamin Jabbi Received: 18 Jan, 2025 | Revised: 12 Feb, 2025 | Published: 08 Mar, 2025 PAGES: 288-302 DOI: 10.6007/IJARAFMS/v15-i1/24788 Abstract Full Text PDF Article Detail Open Access
Technology Acceptance Model (TAM): The Adoption of Activity-Based Costing for Private University in Malaysia AUTHORS: Dalmie Shahrul Suryati Binti Azmee, Nur Hidayah Binti Ahmad Received: 22 Jan, 2025 | Revised: 15 Feb, 2025 | Published: 10 Mar, 2025 PAGES: 303-325 DOI: 10.6007/IJARAFMS/v15-i1/24698 Abstract Full Text PDF Article Detail Open Access
Examining the Impact of Board Diversity on Firm Performance: Insights from Demographics, Human Capital, Social Capital, Culture and Structure AUTHORS: Li Li, Maisarah Mohamed Saat, Ping Chu, Zhenhua Tang, Xianglan Lai Received: 25 Jan, 2025 | Revised: 17 Feb, 2025 | Published: 13 Mar, 2025 PAGES: 326-359 DOI: 10.6007/IJARAFMS/v15-i1/24890 Abstract Full Text PDF Article Detail Open Access
Shariah Compliance in NFT Games: Addressing Ethical and Religious Considerations in Digital Gaming AUTHORS: Muhammad Thariq Mohd Zamri, Amir Fazlim Jusoh @ Yusoff, Azlin Alisa Ahmad Received: 24 Jan, 2025 | Revised: 17 Feb, 2025 | Published: 12 Mar, 2025 PAGES: 360-368 DOI: 10.6007/IJARAFMS/v15-i1/24770 Abstract Full Text PDF Article Detail Open Access
An Analysis on the Financing Schemes and Business Strategies Offered by Microfinance and Development Institutions to Micro-Entrepreneurs in Malaysia AUTHORS: Norma Md Saad, Nor Azizan Che Embi, Mohd Fitri Mansor, Ros Aniza Mohd Shariff, Bushra Abu Saiid Received: 28 Jan, 2025 | Revised: 20 Feb, 2025 | Published: 15 Mar, 2025 PAGES: 369-386 DOI: 10.6007/IJARAFMS/v15-i1/24729 Abstract Full Text PDF Article Detail Open Access
Effect of Military Checkpoints on Road Transport Operation in North East Nigeria AUTHORS: Suleiman Abubakar Babagana, Kolawole Olusola Joseph, Bature Tajudeen Received: 29 Jan, 2025 | Revised: 24 Feb, 2025 | Published: 19 Mar, 2025 PAGES: 387-402 DOI: 10.6007/IJARAFMS/v15-i1/24761 Abstract Full Text PDF Article Detail Open Access
Factors that Motivate Potential Investors to Backed Issuer of Equity Crowdfunding: A Proposed Framework AUTHORS: Djasriza Jasin, Ramila Devi Ram Sing, Hanita Sarah Saad Received: 28 Jan, 2025 | Revised: 22 Feb, 2025 | Published: 18 Mar, 2025 PAGES: 403-412 DOI: 10.6007/IJARAFMS/v15-i1/24146 Abstract Full Text PDF Article Detail Open Access
The Role of IPSAS in Enhancing Transparency and Accountability in the Public Sector of Jordan: A Literature Review AUTHORS: Eman Issa Maayah, Basem Mohammad Amin Abu Aqoula, Firas Nawwaf Barhoom Received: 31 Jan, 2025 | Revised: 25 Feb, 2025 | Published: 22 Mar, 2025 PAGES: 413-424 DOI: 10.6007/IJARAFMS/v15-i1/24937 Abstract Full Text PDF Article Detail Open Access
Government Policy Responses and Stock Liquidity: COVID-19 Pandemic AUTHORS: Yee Ee Chia, Mohd Ashari Bakri, Eva Nur Received: 31 Jan, 2025 | Revised: 27 Feb, 2025 | Published: 23 Mar, 2025 PAGES: 425-434 DOI: 10.6007/IJARAFMS/v15-i1/24841 Abstract Full Text PDF Article Detail Open Access
The Roles of Corporate Social Responsibility, Circular Capabilities and Environmental Accountiing toward Circular Economy in the Textile Industry of Saudi Arabia AUTHORS: Khalid Alshammari, Zubir Azhar, Md Aslam Mia Received: 09 Feb, 2025 | Revised: 28 Feb, 2025 | Published: 25 Mar, 2025 PAGES: 435-447 DOI: 10.6007/IJARAFMS/v15-i1/24926 Abstract Full Text PDF Article Detail Open Access
Insights into Board Characteristics and Earnings Management in China: Conceptual Paper AUTHORS: Mengjia Li, Jingxuan Teng Received: 02 Feb, 2025 | Revised: 28 Feb, 2025 | Published: 24 Mar, 2025 PAGES: 448-458 DOI: 10.6007/IJARAFMS/v15-i1/25032 Abstract Full Text PDF Article Detail Open Access