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 International Journal of Economics and Finance Studies (IJEFS)ISSN:  1309-8055 (Online)Subject:  Humanities, Social Sciences

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Vol 17 ,  No 4 , 2025
Contents

AUDIT COMMITTEE DECISION AUTHORITY, FINANCIAL RISK GOVERNANCE, AND FINANCIAL REPORTING QUALITY: A BEHAVIORAL GOVERNANCE PERSPECTIVE
Mohammed Abdullah Ammer & Jamshid Pardaev

ISLAMIC ECONOMIC PRINCIPLES AND THE SUSTAINABILITY OF MICRO, SMALL, AND MEDIUM ENTERPRISES: A STRUCTURAL EQUATION MODEL APPROACH
Reza Nurul Ichsan & Dewi Suma & Budi Alamsyah Siregar & Saiful Anwar Matondang

SHAREHOLDING STRUCTURE, CORPORATE COMPLIANCE, AND THE ECONOMIC IMPACT OF CRISIS EVENTS: EVIDENCE FROM THE YANGTZE RIVER DELTA
Liu Renhong & Mohd Shukri Ab Yajid & Jacquline Tham

CHALLENGES TO AUDIT QUALITY: HOW AUDIT FIRM TENURE MODERATES AUDIT MARKET CONCENTRATION, BRANCH OFFICES, PARTNER ROTATION, AND ASSIGNMENT LOADS
Tjiendradjaja Yamin & Etty Murwaningsari & Muhammad Nuryatno Amin

FINTECH AND BANKS PERFORMANCE: ROLE OF CORPORATE GOVERNANCE AND TECHNOLOGY INFRASTRUCTURE
Muhammad Awais Bhatti & Jamshid Pardaev

GLOBAL GREEN FINANCE AS A CATALYST FOR ECONOMIC AND ENVIRONMENTAL SUSTAINABILITY WITH REFERENCE TO IRAQ'S AGRICULTURAL SMES
Mohammed Ammeen Fadhil, Omar Hameed Majeed, Omar Adnan Mahmood Shukri, Yousif Aftan‏ ‏Abdullah

THE MEDIATING ROLE OF DIGITAL CUSTOMER EXPERIENCE ACCENTUATE IN ENHANCING FINANCIAL PERFORMANCE OF B2B MSMES IN INDONESIA AND MALAYSIA
Amena Sibghatullah & Nur Choirul Afif & Shahsuzan Zakaria & Weni Novandari & Larisa Pradisti & Jamshid Pardaev

THE ROLE OF PLANNING BUDGET INFORMATION IN ANALYZING AND EVALUATING THE FINANCIAL PERFORMANCE OF BANKING INSTITUTIONS
Nabeel Farhan Hamdan & Akram Abbas Rhaif Al-Hamzawi & Husham Dawood Salman

NONLINEAR RELATIONSHIP BETWEEN ECONOMIC DEVELOPMENT AND FDI IN IRAQ: EVIDENCE FROM NARDL (2000–2024)
Huda Zwair Miklif & Zainab Hadi Neamah & Rana Abdulkareem Abed

ASSESSMENT OF THE DIGITALIZATION LEVEL OF EDUCATION IN THE REPUBLIC OF KAZAKHSTAN
Alem Ibrayeva & Saule Yegemberdiyeva & Zhanar Zhanabayeva & Leila Rzayeva & Alisher Batkuldin

DIGITAL ACCOUNTING TRANSFORMATION AND FIRM PERFORMANCE: CLOUD COMPUTING AS A MODERATING ROLE IN COMMERCIAL BANKS
Basel J. A. Ali & Ali M. Alrabei & Leqaa Naife Al-Othman & Ruaa Binsaddig & Emad Al Dein Al Fahmawee

LOCAL PUBLIC POLICY EFFECTIVENESS: POLICY IMPLEMENTATION, INTERGOVERNMENTAL COOPERATION, AND REGULATORY CAPACITY TO IMPROVE LOCAL ECONOMIC PERFORMANCE
Jopinus Saragih & Reza Nurul Ichsan & Saiful Anwar Matondang & Bahdin Nur Tanjung

THE IMPACT OF ESG REPORTING ON CORPORATE FINANCIAL PERFORMANCE: A QUANTITATIVE ANALYSIS OF SAUDI LISTED COMPANIES
Dr. Muhammad Nauman Khan

THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ACCOUNTING PROFESSION AND FUTURE AUDITING
Haneen Mahmoud Ibrahim Saleh & Mousa Mohammad Abdullah Saleh & Enas Fakhri Mohammad Abu-Eker & Mahmoud Ali Ibrahim Rababah & Abdelsalam Fahad Al-Awamrah & Christian Wiradendi Wolor & Omar Jawabreh

IDENTIFYING UNDERLYING FACTORS OF OECD BETTER LIFE INDEX DOMAIN COUNTRY PRIORITIES’ SIMILARITIES THROUGH WARD DATA CLUSTERING
Said Mokhamed Idrisov & Aleksei Mironenkov

FOREIGN DIRECT INVESTMENT AND INTER-FIRM WAGE DISPARITIES IN VIETNAM: AN ANALYSIS OF HORIZONTAL AND VERTICAL SPILLOVERS EFFECTS
Yang Ningjia & Li Ran & Rajah Rasiah & Yang Jiyu

THE EFFECT OF ONLINE REVIEWS ON TRAVEL INTENTION AND TOURIST EXPENDITURE ON WEIZHOU ISLAND: A DEMAND-SIDE EMPIRICAL ANALYSIS
Zhihuan Zhang & Yingzhi Guo

AN EXAMINATION OF CLIENT BOARD MEMBERS’ PERCEPTIONS REGARDING AUDIT FEE PRICING METHODS: A FIELD STUDY IN IRAQ
Ghazwan Ali Alwan Albadrawi & Amin Hajian Nejad & Hasan Fattahi Nafchi

THE IMPACT OF CORPORATE GOVERNANCE ON CYBERSECURITY RISKS: INTERNAL AUDITING AS A MEDIATING VARIABLE
Bushra Fadhil Khudhair Al-Taie & Sallama Ibrahim Ali & Hakeem Hammood Flayyih Al-Fandawi

FINANCIAL PERFORMANCE OF INDONESIAN MSMES: THE ECONOMIC ROLE OF SUSTAINABILITY STRATEGY, INTELLECTUAL CAPITAL, AND DIGITAL LITERACY
Rita Meutia & Fifi Yusmita & Naz'aina & Sri Dewi Wahyundaru & Swarmilah Hariani