The Asian Journal of Business and Accounting (AJBA) is an international refereed journal, published twice a year by the Faculty of Business and Accountancy, University of Malaya, Malaysia. Journal description. Read preview. Two specific enacted provisions... ABSTRACTThis study provides empirical evidence regarding the effect of the Sarbanes-Oxley Act (SOX) on the stock price of firms emerging from Chapter 11. Its aim is to publish scholarly business research on issues which are relevant to Malaysia and the Asian region, especially those providing practical implications to promote better business decision making and public policy formulation. 11.999 Q1. Description. JBFA sponsors an annual Capital Markets Conference, with conference papers being published in a Special Issue each year. Bulletins and newsletters from the International Federation of Accountants providing coverage of news and developments relevant to practitioners, academics and professionals in business. It presents some factual data about the absolute volume of student borrowing and its rate of increase, loan default rates, and actual and expected costs of education. where records of income from temples in lower Mesopotamia have been discovered (ICAEW, 2015). Earlier attempts to create an income tax based system were not very successful. Using survey data collected from school districts located in Long Island, we also explore... INTRODUCTIONIn the United States, employers and employees both pay employment taxes, sometimes called FICA taxes. 360. Types of Journal in Accounting. AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and … Extant literature indicates that the stock price of firms emerging from Chapter 11 tends to be significantly... ABSTRACT : Enterprise Risk Management (ERM) systems are designed to allow an organization to successfully understand, plan for, and deal with risks that may be present in their organization or environment. One of the major components of this law was the creation of the public company accounting oversight board... ABSTRACTSino-Forest, a Chinese forestry company that trades on the Toronto Stock Exchange, came under fire in the summer of 2011 under allegations that it had improperly inflated its reported revenue and the extent of its timber holdings. Enron, the nation's seventh largest corporation according to its reported revenues, was proven to be a house of cards resulting... INTRODUCTIONAn important entry-level position for a large number of accounting students is that of auditor. It is a signal that something out of the ordinary needs to be investigated further. JABE is published by Universitas Negeri Malang (UM), Indonesia, particularly managed by Departement of Accounting, Faculty of Economics, UM. Journal description. Article excerpt. At the same time, income levels in the aggregate and therein tax revenues available to collect decline. While many of the cases deal with the necessity for government to be neutral... INTRODUCTIONEthics research in the accounting domain is an expanding field of study. The sustainability reports of four universities are considered with the University of North Carolina's sustainability... ABSTRACTAccounting educators and licensing authorities believe ethics should be incorporated into accounting curriculums. The successful... INTRODUCTIONIn an effort to determine the ethical thought processes and moral decisionmaking abilities of our students, we administered the Defining Issues Test II (DIT2), which is widely used as a measure of cognitive moral decision-making, moral reasoning,... INTRODUCTIONIn 2013, US states reported a total unfunded pension costs for state employees of $968 billion or 6.9% of aggregate state income (Pew 2017). Journal of Business (closed Nov 2006) Journal of Financial Markets (Market Microstructure) Journal of Financial Intermediation Review of Finance. Going Concern: Decision Usefulness or Harbinger of Doom? E-ISSN: 2180-3137Print ISSN: 1985-4064Publisher: University of MalayaPublication type: Print & ElectronicPublication frequency: 2 time(s) per year (June and December)Journal Website: http://ajba.um.edu.my. Inconsistencies in Calculating Self-Employment Taxes: Are the Self-Employed Undercharged? Login or Register to make a submission. Submission To 1 st Editorial Decision-days. Issue 6 2020. First, information must be relevant... INTRODUCTION AND OVERVIEWEquity mutual funds are often classified by their investment "style," as defined and assigned by Morningstar. The simulation requires that students,... ABSTRACTThis study examines the relationship between incidents of plagiarism and ethics pedagogy in a 2x2 full factorial, between subjects, quasiexperimental design using the General Linear Model. The journal aims to cover topics and issues in various sub-areas of finance and accounting in context of emerging and developing economies. Previously, the... ABSTRACTMandatory audit firm rotation has been discussed by accounting academics, regulators and practitioners for decades. Previous papers have explained the limitations of and qualifications for the credit, both as originally legislated and... ABSTRACTThis study obtains the opinions of two important constituent groups for higher education accounting programs: (1) public accountants and (2) non-public accountants, regarding the importance of accounting-related skills and topics to be covered... ABSTRACTThis study is based on surveys of student satisfaction of a management accounting simulation, used in a sophomore/junior-level managerial accounting course, required for all non-accounting business students. 240. The journal encourages articles on topics of current interest to accounting scholars with a high practical relevance for organisations or the larger society. The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. Have Financial Institutions Benefited from Tarp? The Supreme Court Sets Forth the Standard a Taxpayer Must Satisfy to Obtain an Evidentiary Hearing concerning the Good Faith of the IRS in a Summons Enforcement Proceeding, A CPA Perspective of a Contemporary Auditing Curriculum: Helping to Keep It Relevant, The Effect of Recent Internal Revenue Service Missteps on Taxpayer Perceptions, A Need for a Challenge Culture in Enterprise Risk Management, The Desirability of an Integrated Learning Methodology for Enriching Cvp Analysis, Does Requiring Registration, Testing, and Continuing Professional Education for Paid Tax Preparers Improve the Compliance and Accuracy of Tax Returns? Category: Accounting and Finance. Fewer Fortune 500 chief executives are women than are named John (Miller, Quealy, and Sanger-Katz, 2018). Journal of Business and Accounting 5 A recounting of the changes in accounting for oil shows the political nature of standard setting. 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