Vol. 17 No. 4 (2025): International Jorunal of Economics and Finance Studies

Published: 2026-01-27

Original Article

AUDIT COMMITTEE DECISION AUTHORITY, FINANCIAL RISK GOVERNANCE, AND FINANCIAL REPORTING QUALITY: A BEHAVIORAL GOVERNANCE PERSPECTIVE

Mohammed Abdullah Ammer, Jamshid Pardaev

1-26
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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

27-55
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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

56-74
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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

75-98
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FINTECH AND BANKS PERFORMANCE: ROLE OF CORPORATE GOVERNANCE AND TECHNOLOGY INFRASTRUCTURE

Muhammad Awais Bhatti, Jamshid Pardaev

99-122
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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
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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

153-182
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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

183-198
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NONLINEAR RELATIONSHIP BETWEEN ECONOMIC DEVELOPMENT AND FDI IN IRAQ: EVIDENCE FROM NARDL (2000–2024)

Huda Zwair Miklif, Zainab Hadi Neamah, Rana Abdulkareem Abed

199-217
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ASSESSMENT OF THE DIGITALIZATION LEVEL OF EDUCATION IN THE REPUBLIC OF KAZAKHSTAN

Alem Ibrayeva, Saule Yegemberdiyeva, Zhanar Zhanabayeva, Leila Rzayeva, Alisher Batkuldin

218-241
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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

242-262
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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

263-286
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THE IMPACT OF ESG REPORTING ON CORPORATE FINANCIAL PERFORMANCE: A QUANTITATIVE ANALYSIS OF SAUDI LISTED COMPANIES

Dr. Muhammad Nauman Khan

287-301
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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

302-318
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IDENTIFYING UNDERLYING FACTORS OF OECD BETTER LIFE INDEX DOMAIN COUNTRY PRIORITIES’ SIMILARITIES THROUGH WARD DATA CLUSTERING

Said Mokhamed Idrisov, Aleksei Mironenkov

319-350
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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

351-371
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THE EFFECT OF ONLINE REVIEWS ON TRAVEL INTENTION AND TOURIST EXPENDITURE ON WEIZHOU ISLAND: A DEMAND-SIDE EMPIRICAL ANALYSIS

Zhihuan Zhang, Yingzhi Guo

372-396
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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

397-413
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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

414-430
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