Journal of Finance and Accounting

Volume 8, Issue 2, March 2020

  • Investigating the Relationship Between Board of Directors and Corporate Financial in Jordan

    Mohammad Tayseer Alshaboul, Mohammad Ahmad Abu Zraiq

    Issue: Volume 8, Issue 2, March 2020
    Pages: 59-63
    Received: 24 February 2020
    Accepted: 9 March 2020
    Published: 1 April 2020
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    Abstract: This study provides clear evidences indication on the association of the board of directors and the corporate financial performance. This study investigates the relationship between board of directors’ mechanism namely (board size, board independence, board meeting frequency, and CEO duality) and corporate financial performance among industrial Jor... Show More
  • Assessment of Internal Control Systems of Technical Universities in Ghana

    Dorcas Otengkoramah Badoo, Hilda Hammond, Felix Oppong

    Issue: Volume 8, Issue 2, March 2020
    Pages: 64-72
    Received: 18 March 2020
    Accepted: 1 April 2020
    Published: 13 April 2020
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    Abstract: The relevance of internal control systems in organizations have been duly recognized as a process for assuring the achievement of set objectives in operational efficiency, reliable financial reporting and compliance with regulatory and international standards. For Technical Universities (formerly, the Polytechnics), as public institutions with the ... Show More
  • Towards Expanding the Frontiers of Accounting Knowledge: Imperative for Practitioners Accommodation

    Stanley Ogoun

    Issue: Volume 8, Issue 2, March 2020
    Pages: 73-82
    Received: 9 March 2020
    Accepted: 25 March 2020
    Published: 17 April 2020
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    Abstract: This study explored the role of accounting professional practice in shaping the expansion of the frontiers of accounting knowledge. This was based on the reality and imminence of the threat posed by developments in artificial intelligence, premised on tech-developmental disruptions, the gap between accounting theoreticians and practitioners, and ac... Show More
  • The Significance of Policy and Guidelines on Risk Management Implementation and Development in Malaysian and United Kingdom Public Sector

    Ahmad Shukri Abdul Gani, Basariah Salim, Noraza Mat Udin

    Issue: Volume 8, Issue 2, March 2020
    Pages: 83-89
    Received: 11 March 2020
    Accepted: 3 April 2020
    Published: 17 April 2020
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    Abstract: The purpose of this paper was to identify the significance of the policy and guidelines on risk management implementation and development in the public sector. Specifically, this paper compared the risk management implementation in the Malaysian and United Kingdom public sector by emphasizing the significance of policy and guidelines. Archival docu... Show More
  • Financial Management Practices and Performance of Small and Medium Scale Poultry Industry in Ogun State, Nigeria

    Adegbie Festus Folajinmi, Alawode Olufemi Peter

    Issue: Volume 8, Issue 2, March 2020
    Pages: 90-106
    Received: 13 March 2020
    Accepted: 30 March 2020
    Published: 14 May 2020
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    Abstract: Small and Medium-Sized Enterprises (SMEs) and the Agricultural sector is a combination that constitute a recognisable driving force for the development of an economy and the contribution of this sector cannot in any way be over-looked by any developing country particularly one that is struggling to diversify from petrol-carbon revenue and generate ... Show More