Academy of Accounting and Financial Studies Journal (AAFSJ) is a professional periodical that offers open access forum to publish the latest and most relevant research innovations in this field. Affiliated to the Allied Academy publications, the journal adheres to double blind peer review to ensure the originality and quality of the publication.

The Academy of Accounting and Financial Studies Journal (AAFSJ) is a professional journal that provides an open access platform for publishing the latest and most relevant research innovations in the field. Affiliated with Allied Academy publications, the journal adheres to a double-blind peer review process to ensure the originality and quality of its publications.

《Academy of Accounting and Financial Studies Journal》是一本专业期刊，提供开放获取的平台，旨在发布该领域最新和最相关的研究创新。该期刊隶属于Allied Academy出版，遵循双盲同行评审制度，以确保出版物的原创性和质量。

Academy of Accounting and Financial Studies Journal

The study aimed to demonstrate the possibility of applying the tax accounting system and its effectiveness on e-commerce in Jordan. To achieve the objectives of the study, a questionnaire was developed and distributed to the authorized income and sales tax assessors within the capital Amman, whose number is (293) estimates. The study was based on the simple random sample, where (250) questionnaires were distributed and (205) were retrieved from them, i.e. 82% of the distributed questionnaires, and (3) questionnaires were excluded for their lack of suitability, and thus the number of valid questionnaires for the purposes of statistical analysis was (202) That is, a rate of (80.8 %.( A set of statistical methods suitable for the study were used through the Statistical Package of Social Sciences (SPSS) software. The results of the study are the possibility of applying the tax accounting system in its dimensions to e-commerce in Jordan, and the existence of a positive relationship between the study variables. The study recommendations are to develop current tax laws in line with the technological developments of global e-commerce laws, to raise the efficiency of income and sales tax assessors through scientific and practical courses, to increase international cooperation in the field of e-commerce and to benefit from the experiences of developed countries in this field.

Rafat Salameh Salameh

Omar Khader Al Fatafta

Taha Barakat Al Shawawreh

Academy of Accounting and Financial Studies journal

The Possibility of Applying the Tax Accounting System and Its Effectiveness on Electronic Commerce in Jordan

约旦电子商务中应用税务会计制度的可能性及其有效性

This article empirically investigates the role of SME in economic growth and poverty alleviation in north-western Nigeria from 1987-2017 using time series data of Kano state, Nigeria and employing the ARDL approach. This study found that the variables of interest all together played important roles in influencing economic growth (GDP) in Kano state. Turnover of SME return and the turnover on SME employment are negative and significant while the turnover of SME loan depicted it is significant and positive. In general, the study’s findings are in harmony with the views of past studies; hence, we resolved that the results of the estimates of our ARDL are reliable and valid. Results of the empirical test found link between SME, economic growth, and poverty alleviation, from our results, the turnover of SME loan is significant and positive which contributes to GDP and alleviate poverty. The recommendations from this study are - a). The government should emphasize on the promotion of SME because they assist in alleviation of poverty. b) SME should pursue and maintain enough funds at the lowest rate of interest for its business smooth operations. c) Government should protect the SMEs by banning or placing tariff increase for the goods and services produced by SMEs in other to protect them as they are still infants. d) There is the need to maintain reasonable family size by SME operators because large family can have negative effect on income.

Sunday Elijah

Muhammad Usaini

An Empirical Investigation of the Role of Small Businesses in Economic Growth and Poverty Alleviation in North-Western Nigeria

尼日利亚西北部小微企业对经济增长和减贫作用的实证研究

This Examination centers around the components impacting purchasers' intentions enjoyed S-commerce in KSA. We experimentally investigated factors impacting purchaser's intentions on social media centering Facebook in non-industrial nations like KSA. Utilizing the essential parts of the TPB (Theory of Planned Behavior), we coordinated No. of Likes and Comments and Suggested Posts of Facebook in essential forerunners of social standards for example friends and families as the principle factors in impacting buying intentions of Facebook purchasers. We likewise incorporated Smartphones utilization as a significant impacting factor. With the assistance of econometric program IBM SPSS, we measurably dissected the information gathered through overviews. The consequences of this examination show that two variables leave an incredible effect on buying intentions for example Family and Utilization of Smartphones. Different discoveries of this examination underline that Facebook is liked for the shopping reason when contrasted with sites. The greater part of Purchasers like to make buys at any rate once per month. Females are effectively associated with S-commerce in KSA, when contrasted with Guys. Seeing factual outcomes, we presume that utilizing social media particularly Facebook is a gainful path for SMEs to create as the purchasers are effectively included. Uncovering the responses to the center inquiries a SME ordinarily experience prior to entering the market accessible on social media, this investigation is similarly significant for the business networks of KSA just as China.

Ahmad M.A. Zamil

Ahmad Al Adwan

Ahmad Yousef Areiqat

Buying Intentions Factors and Growing S-Commerce in Kingdom of Saudi Arabia (KSA)

购买意向因素与沙特阿拉伯王国（KSA）社交商务的增长

The issue of financing structure has been a growing concern among the policymakers, investors and other stakeholders of the firm. However, the link between corporate board structure and capital structure has attracted less attention especially in emerging countries. Thus, this current study examines the impact of corporate board characteristics on the capital structure of companieslisted on the Nigerian Stock Exchange from 2015 - 2019. The study used the fixed effects regression method to analyses the panel data from 93 randomly selected quoted firms in Nigeria. The result of the empirical analysis shows evidence that board composition and CEO duality have a positive connection with the capital structure of quoted firms in Nigeria. The findings from the study clearly indicate that while board size exerts a negative but insignificant influence on capital structure, board skill and board gender diversity have a positive connection with capital structure. As expected, the study reveals that profitable listed firms in Nigeria use less debt, while large firms use more debt to finance assets and this is in tandem with capital structure theories. This study also confirms the applicability of agency theory in Nigerian quoted firms. Thus, it is imperative for policymakers and other stakeholders of the firm to ensure an effective board structure and optimal capital structure for improved value of the firm.

Benjamin Ighodalo Ehikioya

Alex

er Ehimare Omankhanlen

Cordelia Onyinyechi Omodero

Areghan A. Isibor

Corporate Board and Capital Structure Dynamics in Nigerian Listed Firms

尼日利亚上市公司董事会与资本结构动态

It is recognized that Covid-19 has affected the performance of all business organizations around the world. Likewise, the impact extended to the accounting functions in all its forms, in addition to those in charge of the audit process, as Covid-19 created many challenges that affect the audit evidence. This study aimed to evaluate the effectiveness of reducing these challenges in organizations that use Computer Assisted Audit Techniques (CAATs) technology in account processing. On the other hand, this study reveals the mediating role of eXtensible Business Reporting Language (XBRL) between reducing those challenges and audit evidence. A questionnaire was distributed to the study population of legal and practicing auditors. The results of the study concluded that there was a positive impact of the effectiveness of reducing the challenges represented by (system's processing of information, retention of audit evidence, the internal control system, and the availability of hard copies) in the audit evidence. On the other hand, it has been proven that there was a positive effect of (XBRL) in the audit evidence in the presence of the mentioned procedures in reducing challenges.

Mohammad Hamdan

Dea'a Al-Deen Omar AL-Sraheen

Nofan Hamed Al-olimat

Reducing The Challenges Of (Caats) In Light Of Covid-19 And Its Impact On Audit Evidence: (Xbrl) As A Mediating Variable

在新冠疫情背景下减轻(Caats)的挑战及其对审计证据的影响：(Xbrl)作为中介变量

I examine whether CFO management affects stock price crash risk. CFO management, which is known as a tool used to inflate reported CFO, can cause stock price crash risk by promoting the accumulation of bad news. I find that CFO management has no effect on stock price crash risk. But there are some firm characteristics that associated with incentive to inflate reported CFO. I find that the effect of CFO management on stock price crash risk is greater for under the specific firm characteristics. The results highlight the bad side of CFO management by providing evidence that under specific firm characteristics, CFO management can cause stock price crash risk.

Giman Nam

The Effect of CFO Management on Stock Price Crash Risk

首席财务官管理对股价崩盘风险的影响

The study examines the extent to which strategic decision and succession planning could extend the influence of corporate governance to performance within the context of family-owned businesses. The study relied on survey method for the data gathering and covariance based structural equation modelling for statistical analysis. The study finds that strategic decision and succession planning play a critical role in the relationship between corporate governance and the financial performance of family-owned businesses. The research design of this study relied on the stewardship theory to further our understanding of the relationship among corporate governance, strategic decision, succession planning and financial performance of family-owned businesses. This relationship includes how strategic decision and succession planning play critical role in the unfaltering relationship between corporate governance and the performance of family-owned firms. The study highlights the need for corporate executives to appreciate the essential role of strategic decision-making and succession planning in ensuring the sustainability and viability of family-owned businesses.

Lexis Alex

er Tetteh

Alphones Mawusi Kwasi Aklamanu

Laurus Lamptey

Michael Gift Soku

Prince Sunu

Paul Muda

Thompson Kubaje Aneyire

Corporate Governance and Family-Owned Business Performance: The Role of Strategic Decision and Succession Planning

公司治理与家族企业绩效：战略决策与继任规划的作用

The study aims to investigate the factors influencing internal audit effectiveness (IAE) in the companies listed in Muscat Securities Market (MSM). The selected accounting information system (AIS) factors were reliability, relevance, flexibility and integration. A quantitative approach using structural equation modelling (SEM) was utilised as the main research design. The data was collected from a group of respondents comprising financial\accounts manager, accountant, internal auditor, audit committee member through simple random sampling. The actual survey questionnaire was distributed to 397 respondents, and the data were analysed using SEM to determine the factors influencing IAE in the companies listed in MSM. The study results indicated that AIS factors have a significant influence on IAE. The positive significant relations were reliability (β =0.255, p<0.05), followed by relevance (β= 0.200, p< 0.05), flexibility (β=0.197, p<0.05) and integration (β = 0.107, p<0.05). In conclusion, reliability is the most dominant AIS factor that influence on IAE. The main practical implication of the study is that companies listed in MSM should focus on the improvement of AIS factors to enhance IAE. To the researcher’s knowledge, this study is the first of its kind in Oman that investigate the factors influencing IAE in the companies listed in MSM.

Haider Alaaldin Alsabti

Azam Abdelhakeem Khalid

Factors Influencing Internal Accounting and Financial Audit Effectiveness: Evidence from Oman

影响内部会计和财务审计有效性的因素：来自阿曼的证据

The transformation of the world financial market under the influence of global imbalances necessitates strengthening measures to strengthen the economic growth of countries. The article substantiates that the main component of financial development is the system of taxes and fees with the help of which the strategic functions of any state are provided. Scientific approaches and theoretical aspects to the formation of the taxation system are structured. Scientific and methodological aspects of the formation of the taxation system in modern conditions have been developed, which, in contrast to the existing ones, are based on the basic principles, types and forms of taxes and fees, taking into account the peculiarities of the national economy and the specifics of its functioning. The periodization of the main stages of the convergence of tax systems in the world has been developed, which is substantiated and based on the historical approach of the development of taxes as an economic category and religious views. On the basis of the proposed periodization of the main stages of convergence of tax systems in the world, the diversity of the functioning of the taxation systems of the countries of the world is highlighted, which necessitated their clustering into homogeneous groups according to the levels of tax burden. To classify the countries of the world by the level of tax burden, a multidimensional cluster analysis of the level of tax burden was carried out, which made it possible to determine that the most attractive for investors are taxes in Arab countries, which form an acceptable climate for ensuring economic growth. To assess the impact of the tax burden on the economic growth of the United Arab Emirates, a correlation-regression analysis was carried out. The obtained results of the study, in contrast to the existing ones, made it possible to determine the significant role of taxes in the formation of strategic indicators of economic development and the volume of GDP. The practical significance of the research results lies in the fact that the developed scientific and methodological approaches to the formation of the taxation system in modern conditions can be applied in practice in the formation of the financial strategy of the state, and the developed aspects of multidimensional cluster analysis will determine the key factors of the tax burden in each country. Interpretation of the correlation-regression analysis of the impact of the tax burden on economic growth will make it possible to determine the main measures to resolve the dependence of taxes and the volume of the country's GDP.

Hassan Ali Al-Ababneh

Eyad. M. Malkawi

Arwa Hussein Amoush

Olha Popova

Maryna Zelinska

Mykhailo Kantor

Methodical Approaches to Assessing the Impact of the Tax Burden on the Economic Growth of Arab Countries

评估税收负担对阿拉伯国家经济增长影响的系统方法

High-quality audits lower information asymmetry between managers and investors by improving the quality of financial reporting. Hence, we expect audit quality to be positively associated with investors' accurate understanding of companies’ financial information, which can reduce stock price delays. Within the emerging markets, we focus on 3,298 firm-year observations of South Korean listed companies. The results reveal that organizations audited by Big 4 accounting firms show fewer stock price delays. Additionally, after dividing the sample into conglomerate and non-conglomerate groups, the latter group shows fewer stock price delays compared to the former when audited by Big 4 firms.

Haeyoung Ryu

Soo-Joon Chae

Do High-Quality Audits Reduce Stock Price Delays? Evidence from South Korea

高质量审计能减少股价延迟吗？来自韩国的证据

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+5d/bs	e+/GRg: Allied Academies，uzYam8: ，dxwaWB: journal，8x2mMQ: TY4X7V
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Academy of Accounting and Financial Studies Journal

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The Possibility of Applying the Tax Accounting System and Its Effectiveness on Electronic Commerce in Jordan

An Empirical Investigation of the Role of Small Businesses in Economic Growth and Poverty Alleviation in North-Western Nigeria

Buying Intentions Factors and Growing S-Commerce in Kingdom of Saudi Arabia (KSA)

Corporate Board and Capital Structure Dynamics in Nigerian Listed Firms

Reducing The Challenges Of (Caats) In Light Of Covid-19 And Its Impact On Audit Evidence: (Xbrl) As A Mediating Variable

The Effect of CFO Management on Stock Price Crash Risk

Corporate Governance and Family-Owned Business Performance: The Role of Strategic Decision and Succession Planning

Factors Influencing Internal Accounting and Financial Audit Effectiveness: Evidence from Oman

Methodical Approaches to Assessing the Impact of the Tax Burden on the Economic Growth of Arab Countries

Do High-Quality Audits Reduce Stock Price Delays? Evidence from South Korea