International Journal of Accounting, Finance and Risk Management

Volume 6, Issue 4, December 2021

  • Impact of Ozone Pollution on Human Health and Economic Loss Assessment

    Liu Qian

    Issue: Volume 6, Issue 4, December 2021
    Pages: 94-101
    Received: 9 March 2021
    Accepted: 2 April 2021
    Published: 15 October 2021
    Abstract: The problem of ozone (O3) pollution in the air has become increasingly prominent in recent years, and the health effects of O3 pollution on people have attracted more attention. O3 is the primary pollutant with the highest over-limit rate in the Guangdong-Hong Kong-Macao Pearl River Delta. Based on the data of O3 concentration, exposed pollution, b... Show More
  • Study of Risk Management in the Project of the Oil Industry in Yemen

    Mohammed Ahmed Yousef Al-qadhi, Guotie Chen

    Issue: Volume 6, Issue 4, December 2021
    Pages: 102-111
    Received: 18 September 2021
    Accepted: 8 October 2021
    Published: 19 October 2021
    Abstract: This paper aims to identify the significant risks affecting Yemen's oil sector projects and devise practical solutions to mitigate important risks. It demonstrates mismanagement of the oil sector, Corruption and bribery, wars and ongoing conflicts, exchange rate volatility, a lack of modern technology, and economic and financial crises which have p... Show More
  • Whistleblowing Policy and Fraud Prevention and Detection of Listed Deposit Money Banks: Experience from Ekiti State, Nigeria

    Niyi Solomon Awotomilusi, Akinyemi Wumi Ogunleye

    Issue: Volume 6, Issue 4, December 2021
    Pages: 112-120
    Received: 24 September 2021
    Accepted: 20 October 2021
    Published: 5 November 2021
    Abstract: Nigeria is a country engulfed in and defined by fraud and other forms of corruption. This has had a significant detrimental impact on the Deposit Money Banks in Nigeria and the country’s reputation around the world. To this end, the federal government launched whistleblowing policy in 2015 to fight corruption. The whistleblowing initiative aims to ... Show More
  • Value-added Internal Audit from the Perspective of Corporate Governance

    Yushen Ma

    Issue: Volume 6, Issue 4, December 2021
    Pages: 121-127
    Received: 19 November 2021
    Accepted: 6 December 2021
    Published: 11 December 2021
    Abstract: In an increasingly competitive market, internal audit, an integral part of corporate governance, has become increasingly important. Traditional internal auditing no longer fully responds to the current complex scope of internal auditing and the governance objectives of adding value to companies. With the continuous strengthening of corporate govern... Show More