Asian Journal of Accounting Research: Volume 6 Issue 1 , Open Access

Assessing the effectiveness of internal Sharīʿah audit structure and its practices in Islamic financial institutions: a case study of Islamic banks in Yemen

Latifah Algabry, Syed Musa Alhabshi, Younes Soualhi, Anwar Hasan Abdullah Othman

This study aims to explore and assess the key Sharīʿah governance factors that may have an influence on the internal Sharīʿah audit structure and its practices in Islamic…

An assessment of the financial soundness of the Kazakh banks

Aigul P. Salina, Xin Zhang, Omaima A.G. Hassan

The contribution of the banking industry to the financial crisis of 2007/8 has raised public concerns about the financial soundness of banks around the world with many countries…

Spillover effects in the financial year cycle for Indian markets

Parul Bhatia

The stock market anomalies have been studied across the globe with intermingled results for individual markets. The present study has investigated the financial year effect for…

Intellectual capital and asset quality in an emerging banking market

Nicholas Asare, Margaret Momo Laryea, Joseph Mensah Onumah, Michael Effah Asamoah

This study examines the causal relationship between intellectual capital and asset quality of banks in Ghana.

Examining the phenomenon of rounding in analysts' EPS forecasts: evidence from Singapore

Clarence Goh

Prior studies have documented the phenomenon of rounding of analysts' earnings per share (EPS) forecasts in the USA. From the outset, it is unclear if analysts following Singapore…

Accounting services quality: a systematic literature review and bibliometric analysis

Vitor Azzari, Emerson Wagner Mainardes, Fábio Moraes da Costa

The purpose of this paper is to identify and analyze the literature related to accounting and auditing services quality.

Human capital, income diversification and bank performance–an empirical study of East African banks

Peter Nderitu Githaiga

The purpose of this paper is to examine whether income diversification moderates the relationship between human capital and bank performance.

Strategic management accounting practices: a literature review and opportunity for future research

Md. Mamunur Rashid, Md. Mohobbot Ali, Dewan Mahboob Hossain

The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and…