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All published articles 2306

Impact of COVID-19 Lockdown on Income of Apple Growers in Kashmir: An Empirical Analysis

Syed Owais Khursheed, Sheikh Basharul Islam & Mushtaq Ahmad Darzi · Asian Journal of Economics, Business and Accounting · 2023

The COVID-19 pandemic caused serious disruptions to all economic activities across the globe. Besides other sectors that were significantly affected, production and marketing of agricultural products particularly horticulture remained among the seriously hit. The purpose of this...

Open access Research Article 10.9734/ajeba/2023/v23i181052

Internal Audit Values and Fraud Detection: An Empirical Analysis

Adesanya Augustine Adekoya, Samuel Adebayo Olaoye & Babatunde Akeem Lawal · Asian Journal of Economics, Business and Accounting · 2023

Globally, organizations have various challenges of fraudulent activities and exposure to fraud risk irrespective of size, location or sector. Fraud is not a new phenomenon, it occurred from centuries with numerous high profile cases, and these are perceived to have adversely affe...

Open access Research Article 10.9734/ajeba/2023/v23i171051

Detecting Fraud in BOS Fund Management (Evidence from Lampung- Indonesia)

Fajar Purwatmiasih, Sudrajat & Reni Oktavia · Asian Journal of Economics, Business and Accounting · 2023

This study aims to detect fraud tendencies in BOS fund management with a diamond fraud approach that is influenced by organizational competence and culture by using the quality of accounting information systems as mediation variables. This study used quantitative descriptive meth...

Open access Research Article 10.9734/ajeba/2023/v23i171050

Stock Valuation and Business Performance of Property Industry Post COVID-19 Era (Case Study of PT B)

William Theodorus Wijaya, Erman Arif Sumirat & Raden Aswin Rahadi · Asian Journal of Economics, Business and Accounting · 2023

In 2019 the pandemic Covid-19 caused sharp decline on Indonesian economy, yet in 2021 the economic condition started to recover, indicated by 7% increase in Gross Domestic Product and Consumer Confidence Index. One sector influenced by strong economic recovery is property industr...

Open access Research Article 10.9734/ajeba/2023/v23i171046

Audit Committee Characteristics and Corporate Performance: Evidence from Listed Conglomerates in Nigeria

Lucky Otsoge Onmonya & Kolawole Ebire · Asian Journal of Economics, Business and Accounting · 2023

The corporate governance code mandates all publicly quoted firms in Nigeria to establish an audit committee to ensure transparency in financial reporting and protect shareholders' interests. This study examined the effect of audit characteristics on the corporate performance of l...

Open access Research Article 10.9734/ajeba/2023/v23i171047

Effect of Manufacturing Sub-Sector Performance on Productivity in Nigeria

Chidiogo Jane Okpala & Uchenna Nnanna Anyanwu · Asian Journal of Economics, Business and Accounting · 2023

Kaldor’s theory of growth is one theory that advocates for the manufacturing sector as a channel of increasing productivity and increasing employment. However, many developing countries like Nigeria seem to be bypassing the dynamism of the manufacturing sector. This study looked...

Open access Research Article 10.9734/ajeba/2023/v23i171048

Duality between E-commerce and Cybersecurity: Case of Central Africa

Patrick Aurélien Ampiri Kwa, Aristide Mankiti Fati & Conrad Onesime Oboulhas Tsahat · Asian Journal of Economics, Business and Accounting · 2023

In this article, the duality between e-commerce and cybersecurity in Central Africa’s case has been presented. To achieve this, a field study was conducted by submitting a question in order to make sure that the impact of cybersecurity on e-commerce in Africa in general and Centr...

Open access Research Article 10.9734/ajeba/2023/v23i171043

Factors Influencing Consumers Intention towards Online Food Purchasing in Phnom Penh

Bunteng Long · Asian Journal of Economics, Business and Accounting · 2023

The purspose of this study is to indentify factors influencing the consumer intention towards the online food purchasing in Phnom Penh. The conceptual frameworkis developed from previous study which includes perceived convenience, customer control, advertsing, technolgy eagerness...

Open access Research Article 10.9734/ajeba/2023/v23i171044

Analysis of Product Mix Variables Associated with Prescribing Behaviour of Doctors in Hyderabad, Telangana

Balasri Prasad Kamarapu & B. Saritha · Asian Journal of Economics, Business and Accounting · 2023

The industry with the highest growth rate is India's pharmaceutical sector. This study aims to investigate the various determinants associated with the prescribing behaviour of doctors. It is based on a comprehensive review of existing literature and survey data collected from a...

Open access Research Article 10.9734/ajeba/2023/v23i171045

Influence of Business Processes Redesigning on Performance of Milk Processors in Meru County, Kenya

Susan Gakii & Christine Jeptoo · Asian Journal of Economics, Business and Accounting · 2023

Milk processing firms in Meru County are undertaking a couple of strategic measures directed to improving performance in milk value chain as they collect, process and market milk. However, milk firms still experience challenges in performance due to COVID-19 impact, market challe...

Open access Research Article 10.9734/ajeba/2023/v23i171042

The Effect of Corporate Governance on Audit Quality: Evidence from Jordanian Listed Firms

Abbas , Shrouq Ahmad Al, Qutaiba Khaled Abdu Alkhazaleh, Shrouq Ahmad Al Abbas, Abdullah Mohammed Sadaa & Sadaa , Abdullah Mohammed · Asian Journal of Economics, Business and Accounting · 2023

Aims: The current study's goal is to investigate how corporate governance impacts audit quality. Study design: utilizing 624 observations from a panel of 78 firms that were listed on the Amman Stock Exchange (ASE) over 8 years, from 2012 to 2019.  Methodology: Regression with pan...

Open access Research Article 10.9734/ajeba/2023/v23i171040

The Contribution of Celebrity Endorsement on Customer Decision

Eko Sudjawoto, Agussalim Andriansyah, Didik Priyo Sugiharto & Zainul Arifin · Asian Journal of Economics, Business and Accounting · 2023

The purpose of this study is to examine the influence of the determinants of celebrity endorser toward the purchase decision of a product of the students of Malangkucecwara College of Economic, Malang, East Jawa, Indonesia. The determinants in this study are trustworthiness, expe...

Open access Research Article 10.9734/ajeba/2023/v23i171041

The Impact of Corporate Governance on Financial Performance in Aggressive Strategies - A Case Study of 3C Industry of Chinese Listed Companies

Chih-Yi Hsiao, Bi-Han Zhang & Zhang , Bi-Han · Asian Journal of Economics, Business and Accounting · 2023

This paper selects the computer, communication, and other electronic equipment industry for the study from 2019 to 2021 to explore the impact of corporate governance performance on financial performance in the current period versus the next period under aggressive strategies. The...

Open access Research Article 10.9734/ajeba/2023/v23i171039

Effect of Market Development Strategy on Performance of Animal Feeds Manufacturing Firms in Meru County

Joshua Murithi Mwenda & Robert Obuba · Asian Journal of Economics, Business and Accounting · 2023

Due to its major role in the Kenyan economy, the success of the animal feed manufacturing business has broad implications for the whole agricultural sector. This study sought to assess the effect of market development strategy on performance of animal feeds manufacturing firms in...

Open access Research Article 10.9734/ajeba/2023/v23i161036