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2018 VOL 4, ISSUE 4

Journal Of Accounting, Finance And Auditing Studies

2018, Vol 4, Issue 4

ISSN: 2149 – 0996

Field: Accounting, Finance, Auditing Studies

Type: Peer-Reviewed Journal

Publishing Period: Quarterly In Year


Cover Page                                     Contents                                         Editorial Board


Drita Krasniqi, Luan Vardari
Corporate Sustainability Indexes: Dow-Jones Index

Doi: 10.32602/jafas.2018.001

Abstract Full Text

Shelly Prahadian Putri, Mohamad Adam, Luk Luk Fuadah
The Effect of Corporate Governance Mechanism on Tax
Aggressiveness With Earnings Management as Intervening Variable

Doi: 10.32602/jafas.2018.002

Abstract Full Text

Aree Saeed Mustafa , Abdullah Saeed Barwari , Nishtiman Hashim Mohammed
Minority Shareholders’ Rights and Audit Quality: Empirical Evidence from Turkey

Doi: 10.32602/jafas.2018.003

Abstract Full Text

Ahmet Gökgöz
TFRS 15 Hizmet Sözleşmelerinden Hasılat Standardı Çerçevesinde
Sözleşme Varlığı ile Sözleşme Yükümlülüğü Kavramları ve Raporlanması
(Contract Asset and Contractual Obligation Concepts and Their Reporting within
the Framework of Revenue Recognition Standard Under TAS 15 Service Contracts)

Doi: 10.32602/jafas.2018.004

Abstract Full Text

Tiwi Aliffiani, Syamsurijal, Luk Luk Fuadah
Taxpayers’ Perception Of E-Filing System In Increasing Behavior
Of Annual Reporting Of Tax Return (Indonesian Evidence)

Doi: 10.32602/jafas.2018.005

Abstract Full Text

İlker Yılmaz
Corporate Governance and Financial Performance Relationship: Case for Oman Companies

Doi: 10.32602/jafas.2018.006

Abstract Full Text

Yavuz Kılınç
İşletmeler Bütçelemeden Vazgeçmeli mi?
(Should Businesses Abandon the Budgeting?)

Doi: 10.32602/jafas.2018.007

Abstract Full Text

Aslıhan E. Bozcuk, Merve Uçar, Burak Çağrı Yılmaz
Türkiye’de Kamu Yararını İlgilendiren Kuruluşların Bağımsız
Denetimine İlişkin Bir İnceleme (A Study on the Independent
Auditing of Public Interest Entities in Turkey)

Doi: 10.32602/jafas.2018.008

Abstract Full Text

Fatih Şentürk, Özgür Özkan
Litigation Risk, Auditor Conservatism and An Overview of Turkey Characteristic

Doi: 10.32602/jafas.2018.009

Abstract Full Text

Abel Worku, Aregu Asmare
Determinants of Micro-Insurance Business Performance in Ethiopia

Doi: 10.32602/jafas.2018.010

Abstract Full Text

Muhammad Atha Umry, Yossi Diantimala
The Determinants of Cash Holdings: Evidence from Listed
Manufacturing Companies in Indonesia

Doi: 10.32602/jafas.2018.011

Abstract Full Text

Kamran Ghaemmaghami, Morteza Zamani, Hassan Shafiei
Investigating Environmental Accounting and its Role in Reducing
Environmental Costs (Case Study: Iran Noubaft Textile Company)

Doi: 10.32602/jafas.2018.012

Abstract Full Text

Ahmet Gökgöz
Kurumlar Vergisine İlişkin Yatırım Teşviklerinin TMS 12
Gelir Vergileri Standardı Çerçevesinde Muhasebeleştirilmesi
(Accounting of Investment Incentives Relating Corporation Tax
Within the Framework of TAS 12 Income Taxes Standard)

Doi: 10.32602/jafas.2018.013

Abstract Full Text

Leonard K. Maina, Tobias Olweny , Kenneth L. Wanjau
Dynamic Adjustment Towards Target Capital Structure:
Panel Evidence of Listed Firms in Kenya
Doi: 10.32602/jafas.2018.014

Abstract Full Text

Mahdi Mahdavikhou
Exploring Accounting Research in “Emerald’s Accounting Journals”
Using Content Analysis Approach

Doi: 10.32602/jafas.2018.015

Abstract Full Text

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