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2019 VOL 5, ISSUE 2

Journal Of Accounting, Finance And Auditing Studies

2019, Vol 5, Issue 2

ISSN: 2149 – 0996

Field: Accounting, Finance, Auditing Studies

Type: Peer-Reviewed Journal

Publishing Period: Quarterly In Year


Cover Page                              Contents                                  Editorial Board


Nishtiman H. Mohammed, Ku Nor Izah Ku Ismail, Noor Afza Amran
Audit Quality and Accounting Conservatism

Doi: 10.32602/jafas.2019.17

Abstract Full Text

Maskanah, Islahuddin
The Influence of Leverage, Density of Fixed Assets and Independent
Commissioners on Effective Companies Tax Rate in Indonesia

Doi: 10.32602/jafas.2019.18

Abstract Full Text

Belgie Intrada, Tertiarto Wahyudi, Azwardi
The Influence of Personal Taxpayer Attitudes Related to the
Implementation of Administrative Sanctions, Account Representative
Services and Ability to Pay Tax Amnesty Ransom to the Compliance of
Individual Taxpayers in Palembang City, Indonesia

Doi: 10.32602/jafas.2019.19

Abstract Full Text

Ali Haydar Güngörmüş
Küçük Ve Orta Ölçekli İşletmelerin Bağımsız Denetime Yaklaşımlarını
Etkileyen Faktörler: İlgili Literatür Kapsamında Bir Derleme Çalışması
(The Factors Affecting The Approaches Towards Independent Auditing Of
Small And Medium-Sized Enterprises: A Literature Review)

Doi: 10.32602/jafas.2019.20

Abstract Full Text

Nalan Ece
Türkiye’deki İşletmelerin PROMETHEE Yöntemi İle Finansal
Performans-Piyasa Değeri Analizi (Financial Performance-Market
Value Analysis of BIST 100 Companies by Promethee Method)

Doi: 10.32602/jafas.2019.21

Abstract Full Text

Wasiu A. Sanyaolu, Akinbiyi O. Akintaro, Adeyinka T. Adebayo, Ibrahim T. Adefolu
Income Mix and Liquidity of Nigerian Deposit Money Banks:
Evidence from Dynamic Panel Models

Doi: 10.32602/jafas.2019.22

Abstract Full Text

Abdulselam Fetu
Opportunity and Challenges of Electronic-Banking System in
Commercial Bank of Ethiopia (A Case Study on Gurage Zone)

Doi: 10.32602/jafas.2019.23

Abstract Full Text

Abdu Mohammed Assfaw
Firm-Specific and Macroeconomic Determinants of Banks Liquidity:
Empirical Investigation from Ethiopian Private Commercial Banks

Doi: 10.32602/jafas.2019.24

Abstract Full Text

Carlos Gomes da Silva, Pedro Manuel Rodrigues Carreira
Estimating the Proportion of Misstated Records in an
Audit Data set using Benford’s Law

Doi: 10.32602/jafas.2019.25

Abstract Full Text

Ahmet Gökgöz
TFRS 9 Finansal Araçlar Standardı Çerçevesinde Ticari Alacaklara İlişkin
Beklenen Kredi Zararlarının Tespiti ve Muhasebeleştirilmesi
(Estimation and Accounting of Expected Losses Relating the Trade Receivables
within the Framework of TFRS 9 Financial Instruments Standard)

Doi: 10.32602/jafas.2019.26

Abstract Full Text

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