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All published articles 2306

Board Independence and Profitability of Listed Service Firms in Nigeria

Obumneme Obiora Okafor, Nestor Ndubuisi Amahalu & Patricia Chinyere Oranefo · Asian Journal of Economics, Business and Accounting · 2026

This study examined the effect of board independence on the profitability of listed service firms in Nigeria, with the specific aim of determining how the proportion of independent directors to total board members influenced net profit after tax. An ex post facto research design...

Open access Research Article 10.9734/ajeba/2026/v26i22174

Millennials’ Willingness to Adopt Robo-Advisory Services: Role of Financial Knowledge, Usefulness and Trust

Rutu Padhiyar & Navjyot Raval · Asian Journal of Economics, Business and Accounting · 2026

Robo-advisors have emerged as a modern approach to personal financial management and investing, but their acceptance among millennials—a tech-savvy generation—is uneven. Robo-advisors are recognized as a disruptive trend in wealth and asset management worldwide. Globally, their u...

Open access Research Article 10.9734/ajeba/2026/v26i22175

Forecasting Wheat Prices in the United States Using an ARIMA Model

Bonny Amin & Hurunnahar Khushi · Asian Journal of Economics, Business and Accounting · 2026

Backgrounds and Aims: Wheat is the third most produced field crops in the United States after corn and soybeans with an estimated 1.9 billion bushels produced in 2024/2025. As a leading global exporter, the U.S. exports approximately 50% of its total wheat production to internati...

Open access Research Article 10.9734/ajeba/2026/v26i22176

Compensation Equity and Promotion Practices on Faculty Motivation: A Moderated Mediation Model Testing Organizational Justice and Leadership Communication Effects

Nicholas Andoh, John Lampogo, Opare Darko Irene Lawrencia, Lipsey Samuel Appiah Kwapong & Danso Dennis Osei · Asian Journal of Economics, Business and Accounting · 2026

Background and Aims: Faculty motivation is an important factor in influencing teaching quality, research productivity, and overall institutional effectiveness in higher education. This study examines the effects of compensation equity and promotion practices on faculty motivation...

Open access Research Article 10.9734/ajeba/2026/v26i22172

Digital Drivers for Financial Efficiency and Sustainability in the Circular Economy: A Systematic Review

Alsufyani S Manal · Asian Journal of Economics, Business and Accounting · 2026

The circular economy paradigm promises simultaneous financial efficiency and environmental sustainability benefits, yet organisations struggle to achieve quantifiable synergistic outcomes due to optimisation challenges and implementation barriers. While digital technologies are i...

Open access Research Article 10.9734/ajeba/2026/v26i22171

Exploring Marketing System and Margins of Rose in Jessore and Dhaka, Bangladesh

Tahmina Mostafa Konica, M. Moniruzzaman & S.K. Raha · Asian Journal of Economics, Business and Accounting · 2026

Flowers are universally appreciated and are considered one of the most beloved natural objects worldwide. The flowers become economically and culturally an important horticultural crop in Bangladesh. The study was undertaken to examine the marketing system and margins of rose. Th...

Open access Research Article 10.9734/ajeba/2026/v26i22170

A Secure Framework for Strengthening Fraud and Error Detection in IT Audit Systems in U.S. Banks

Natasha Mwanandimayi, Isaiah Osemudiamen Okogun, Rutendo Talent Sithole & Claudious Mufandaidza · Asian Journal of Economics, Business and Accounting · 2026

Background: The US banking sector is continually becoming more dependent on complex IT infrastructure, which exposes it to greater risks of sophisticated fraud and transactional errors. The heavy reliance on technology has rendered traditional audit mechanisms obsolete and unable...

Open access Research Article 10.9734/ajeba/2026/v26i22168

Assessing Predictors of Entrepreneurial Intentions among STEM Students of Punjab, India

Naresh Sachdev · Asian Journal of Economics, Business and Accounting · 2026

Research on college students’ entrepreneurial intentions remains fragmented, with limited integrated analysis of influencing mechanisms. This study examines social, psychological, entrepreneurial, and financial factors shaping entrepreneurial intention among STEM students, drawin...

Open access Research Article 10.9734/ajeba/2026/v26i22169

Investment and Economic Growth: Panel Evidence from Selected West African Countries

A. A. Igwemma, Eronini Nnamdi U, Mbadugha Onyebuchi A & Ike Chigozie C. · Asian Journal of Economics, Business and Accounting · 2026

This study investigated the effect of investment on economic growth: panel evidence from selected West African countries. The period of study covered 1990 – 2024. The dependent variable was gross domestic product while domestic investment, inward foreign direct investment, outwar...

Open access Research Article 10.9734/ajeba/2026/v26i22167

Emotional Consumer Engagement in the Loneliness Economy: The Role of AI Companions, Virtual Influencers and Nostalgia

Jakia Sultana Keya, Sazzad Hossain, Masuma Akter & Fahmid Mohatasim Iqra · Asian Journal of Economics, Business and Accounting · 2026

The study explores the role of AI companions, virtual influencers, and nostalgia in shaping Emotional Consumer Engagement (ECE) within the loneliness economy, with Nostalgic Sentiment (NS) as a mediating factor. The growing issue of loneliness has led to the rise of digital techn...

Open access Research Article 10.9734/ajeba/2026/v26i22165

The Role of Tax Revenues in Stimulating Economic Growth in Emerging Economies and their Impact on the Development of the Financial Sector

Arshed Makki Rashed · Asian Journal of Economics, Business and Accounting · 2026

The research explores the complicated and dynamic link between tax revenues, financial development (FD), and economic growth (EG) in rising countries like the BRICS. The research uses second-generation panel econometric techniques using a sample from 2010 to 2024. The BRICS natio...

Open access Research Article 10.9734/ajeba/2026/v26i22166

Audit 5.0 and the Digital Transformation of Auditing: The Role of Big Data Analytics and Artificial Intelligence in Enhancing Audit Quality and Decision-Making

Isaiah Osemudiamen Okogun, Victor Apatu, Natasha Mwanandimayi, Rutendo Talent Sithole & Claudious Mufandaidza · Asian Journal of Economics, Business and Accounting · 2026

Background: The rapid adoption of digital business models has led to an exponential increase in the volume, velocity, and complexity of data exchanged across interconnected organizational ecosystems. This transformation presents both opportunities and challenges for the auditing...

Open access Research Article 10.9734/ajeba/2026/v26i22162

Determinants of Environmental, Social and Governance (ESG) Disclosure and Its Effects on Financial Performance: Evidence from Agroindustry and Environmentally Sensitive Firms in Indonesia

Ririn Irmadariyani, Yosefa Sayekti, Indah Purnamawati & Aisa Tri Agustini · Asian Journal of Economics, Business and Accounting · 2026

Background: Companies with higher levels of Environmental, Social, and Governance (ESG) disclosure tend to exhibit better financial performance due to their ability to manage environmental and social risks effectively while enhancing their reputation among investors and consumers...

Open access Research Article 10.9734/ajeba/2026/v26i22159