Journal of Accounting and Finance in Emerging Economies

jafee.titlepage         Editor in Chief
Prof. Dr. Wan Nordin Wan Hussin
OYA Graduate School of Business,
Universiti Utara Malaysia.
Editor Email: editor.jafee@gmail.com
       Managing Editors
Prof. Dr. Rehana Kausar, 
Bahauddin Zakariya University, Multan Pakistan.

Dr. Zeshaan Mahmood, 
Bahauddin Zakariya University, Multan Pakistan.
      


Associate Editors
1.  Dr. Majid Makki,The Islamia University of Bahawalpur Pakistan.

2.  Dr. Mohammed Yusuf Alkali,Waziri Umaru Federal Polytechnic, Birnin, Nigeria.
3.  Dr. Abdulsalam Mas'ud,Hussaini Adamu Federal Polytechnic, Jigawa State, Nigeria.

 


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CSRC Publishing and JAFEE follow an Open Access Policy for copyright and licensing.If you are using or reproducing content from this platform, you need to appropriately cite the author(s) and journal name.


OUR ISSUES

Volume 1

Issue 1

Title:Relationship between Working Capital Management And Firm Profitability of  Listed Companies in the Karachi Stock Exchange (KSE)

Author Name:Wajiha Kanwal

Page no: 1-6




Issue 2

Title:  Analyzing the Determinants of Cash Holdings of Small and Medium-Sized Entities in Nigeria

Author Name:Muhammad Musa Tsagem, Norhani Aripin, Rokiah Ishak 

Page no: 7-14




Issue 3

Title:Information Asymmetry and Corporate Governance Mechanisms among United Arab Emirates (UAE) Listed Companies

Author Name:Saleh Salem Saeed Bajrei and Nor Asma Lode

Page no: 15 -25




Issue 4

Title:  Compliance Complexity and Tax Compliance for Individuals in Pre and Post M-filing Implementation in Malaysia

Author Name: Abdulsalam Mas’ud, Nor Aziah Abdul Manaf, and Natrah Saad

Page no: 26 -31




Issue 5

Title:  Women directors, CSR disclosure, and the moderating effect of culture: evidence from Malaysia.

Author Name: A. R. Intan-Maiza, Ku Nor Izah Ku Ismail

Page no: 32-40



Issue 6

Title:  Corporate Governance and CSR Disclosure: Evidence from a Developing Country

Author Name: Waris Ali, Moeed Ahmad Sandhu, Javed Iqbal and Muhmmad Sajid Tufail

Page no: 41-49

Untitled Document

Introduction

Journal of Accounting and Finance in Emerging Economies (ISSN-Online: 2518-8488) (ISSN-Print: 2519-0318) is a bi-annual research journal published by CSRC Pakistan. The journal aims to cover topics and issues in various sub-areas of finance and accounting in context of emerging and developing economies. Purpose is to highlight the practical inisghts on the challenges faced by theorists and practitioners in these economies. The journal specially welcomes submissions which cover the topical areas related to sustainable accounting and financial policy.

Aims and Scope

Finance and accounting are seen as basic mechanics for achieving markets efficiency and also considered as catalysts for design and successful implementation of market-based financial decision making related to economic policies in emerging and developing economies. With this background JAFEE aims to be a forum for discussion of high impact research in emerging economies covering general areas of accounting and finance. The journal is open to both academicians and practitioners in its subject areas.

The journal covers a wide range of areas in accounting and finance. It considers articles written in all areas of accounting in emerging economies including but not limited to accounting education, auditing, corporate social responsibility (including environmental accounting and disclosure) corporate governance, financial reporting, management accounting and performance measurement systems, not-for-profit organizations and public sector accounting, taxation, zakat and Islamic accounting. The journal also covers all areas of finance in emerging economies relating to banking, capital market, corporate finance, equity valuation and analysis, Islamic finance, microfinance, and venture capital.

Review Process

All papers submitted to JAFEE undergo various steps of rigorous double-blind peer review process by academically relevant referees in higher education institutions. In order to meet growing requirement by authors for an efficient review and publication process, the journal has undertaken appropriate measures to speed up the process yet without compromising on the quality of publication. First step is desk review whereby a paper is checked for similarity/plagiarism using Turnitin and is screened by the chief editor himself or by editorial members for compliance to the journal's scope. This normally takes 15-20 days after submission of the paper in order to check similarity score, appropriateness of the study with journal scope and objectives. Email is sent to the corresponding author regarding decision of this initial screening usually within a month. After a paper passes through initial screening successfully, the paper undergoes double blind review process, in second step, by which the paper is sent withough disclosing authors information to two anonymous reviewers who are experienced academics in the area of research the paper focuses on. These reviewers comment on originality, contribution, appropriateness of flow of discussion and references cited in the study. After this step, review reports are sent to all authors of the paper with a letter of acceptance or rejection conditioned to fulfillment of revisions in due time. This step usually takes another 30-45 days. The third step is about sending revised copy to copy editors who look at proofreading and editing of the paper and their report is sent to the authors as well. Authors are requested to submit the proofread and edited copy of the paper within 1-3 weeks after which paper is sent for production. Print copy is sent to corresponding author on request after publication. The journal has introduced early online production system by which the advance copy of paper is available on website before the publication date.

Editorial Team

Editor in Chief

Prof. Dr. Wan Nordin Wan Hussin
OYA Graduate School of Business,
Universiti Utara Malaysia.

Managing Editor

Prof. Dr. Rehana Kausar
Bahauddin Zakariya University, Multan Pakistan.

Dr. Zeeshan Mahmood
Bahauddin Zakariya University, Multan Pakistan.

Associate Editors

  • Dr. Majid Makki, The Islamia University of Bahawalpur Pakistan.
  • Dr. Mohammed Yusuf Alkali, Waziri Umaru Federal Polytechnic, Birnin, Nigeria.
  • Dr. Abdulsalam Mas'ud, Hussaini Adamu Federal Polytechnic, Jigawa State, Nigeria.

Editorial Board

  • Prof. Dr. Hayat M Awan, Air University (Multan Campus) Pakistan.
  • Pro.f Dr. Bashir Tijjani, Bayero University Kano, Nigeria.
  • Assoc. Prof. Dr. Nor Aziah Abdul Manaf, Universiti Utara Malaysia.
  • Asst. Prof. Dr. Irum Saba, Institute of Business Administration Karachi, Pakistan.
  • Dr. Ahmad Bello, Ahmadu Bello University, Zariya Nigeria.
  • Dr. Sohail Saeed, The Islamia University of Bahawalpur Pakistan.
  • Dr. Nor Asma Lode, Universiti Utara Malaysia.

Editorial Board

The editorial board typically consists of a group of prominent people in the journal’s field. Having an editorial board is very important: they act as ambassadors for journals. To some extent the quality of a journal is judged by the members and academic credentials of its editorial board.

Job Description of the Editorial Board

Aside from providing prestige, the role of the editorial board is to advise and support the editor. Functions may include:
  • Identifying new topics for commissions, special editions and advising on direction for the journal—giving feedback on past issues and making suggestions for both subject matter and potential authors
  • Provide content by writing articles and occasional editorials reviews
  • Approaching potential contributors
  • Help to identify and suggest reviewers with expertise in the relevant area of a research paper and/or provide second opinions on papers (i.e. where there is a conflict between reviewers)
  • To ensure the implementation of ethical guidelines envisaged by Committee on Publication Ethics (COPE).
  • To identify and resolve conflict of interest using journal’s policy thereof.
  • Identify appropriate conferences for editors to attend
  • Endorse the journal to authors, readers and subscribers and encourage colleagues to submit their best work.
  • To handle complaints/grievances by authors, reviewers or any other external and internal party.

Our Issues

The archival data of JAFEE is also submitted to LOCKSS for perpetual access.

Volume 1 Issue 1 June 2015

Volume 1 Issue 2 December 2015

Volume 2 Issue 1 June 2016

Volume 2 Issue 2 December 2016

GUIDELINES FOR AUTHORS

Language

All manuscripts should be in English language (US English). Research papers should be thoroughly checked by the author(s) to avoid grammatical, typographical and syntax errors.

Length of paper

5,000-7,000 words including tables and references.

Title page

It should include concise, specific, relevant and informative title (avoid abbreviations in the title). Please indicate the full name of author(s) clearly. Present the authors affiliation below the names. Provide the full address of each affiliation, including the country name, correct e-mail address, and telephone number of each author. Please clearly indicate who (corresponding author) is willing to handle correspondence at all stages of peer review and publication.

General rules for text

Please use the following rules for whole text, including abstract, keywords, heading and references.

  • Font: Times New Roman; Size: 12
  • Paragraph Spacing: Above paragraph – 0 pt; Below paragraph – 4 pt
  • Line Spacing: fixed – 12 pt
  • Heading 1: Times New Roman; Size-14; Bold;
  • Heading 2: Times New Roman; Size-12; Bold;

A concise and factual abstract is required (maximum length 200 words). The abstract should state briefly the purpose of the research, data set, methodology, results, major conclusions and usefulness of the study.

Keywords

Immediately after the abstract, provide 6-8 keywords specific to the research paper.

Introduction

This section may cover overall background and description of the study, narrow down to research objectives, motivation of the topic, importance/significance, proposed tasks and novelty. Abbreviations should be described in parentheses when first time they appear in the text.

Literature review

This sections may critically describe/evaluate literature relevant to research problem, establish context, compare and contrast the most recent developments in literature and trends. Search gaps after concentrating on thought leaders’ work and linking the research with relevant theories.

Methodology

This section may describe population structure, sample, instrumentation, data collection, hypotheses, equations, statistical tool and its justification.

Data analysis

This section may cover in depth interpretation through applying higher order thinking skill of analysis and develop novel arguments based on significance of statistical relations. Establish interconnections among and within variables. Testing hypotheses and comparing with literature.

Discussion and recommendations

It may be broken into meaningful sections, i.e. hypotheses supported/rejected, alternative explanations, conclusion, theoretical/methodological contribution, practical implications, recommendations, future study directions and limitations.

Subdivision of the article

Divide your article into clearly defined and numbered sections. Subsections should be numbered 1., 2., (then 1.1, 1.1.1, 1.1.2), 1.2, etc. Use this numbering also for internal cross-referencing: do not just refer to the text. Authors are urged to write as concisely as possible, but not at the cost of clarity.

Figure legends, figures, schemes

Present them in order (suitable heading and specific number; Arabic numerals) wherever appropriate in the text. High-resolution (black and white only) graphs must be provided in the main text of the paper.

Tables

Present tables with suitable heading and specific number (Arabic numerals) at the appropriate place of the article. Use the Table option of Microsoft Word to create tables. Ensure that the data presented in tables do not duplicate results described elsewhere in the article. Refer to table number wherever appropriate in the text of the paper.

References

Citations in the text should follow the referencing style used by the American Psychological Association (APA).

JEL Classification

Please provide up to 5 JEL classification codes after abstract of the paper that may be accessed at: https://www.aeaweb.org/econlit/jelCodes.php?view=jel

Appendix

Background information, list of respondents, list of companies or questionnaire may be described in this section.

Plagiarism Policy

In accordance with the guidelines of Higher Education Commission (HEC), Journal of Accounting and Finance in Emerging Economies(JAFEE) observes Zero Tolerance to plagiarism. We uses Turnitin for all research papers submitted to detect possible plagiarism. If similarity is more than 12%, the paper is returned to the author(s) immediately.
If plagiarism or other unethical practices are detected after publishing the paper, editorial board has the authority to correct or retract the paper as HECs plagiarism policy.

Call For Papers

The JAFEE is receptive to research across the broad range of Accounting & Finance topics. All articles must have well-articulated and strong theoretical foundations. All types of research either quantitative, qualitative or combinations are acceptable. We welcome articles in the following areas

  • Financial Accounting and Reporting
  • Cost Management Accounting
  • Sustainability Accounting and Reporting
  • Integrated Reporting
  • Corporate Governance
  • Corporate Sustainability
  • Corporate Social Responsibility
  • Islamic Accounting and Reporting
  • Auditing
  • Accounting Information System
  • Taxation
  • Corporate Finance
  • Financial Management
  • Investment and Risk Management
  • Islamic Finance
  • Commerce, Banking and Finance
  • International Business
  • International Finance
  • Financial Economics

Publishing Policy

CSRC Publishing is the publisher of JAFEE and assumes responsibility of all processes and activities necessary for print and online publishing of the content copy sent by the editorial board. CSRC Publishing or its management body bears no right to interfere in the nomination of editorial board and their role. Similarly, CSRC Publishing affirms to NO INTERVENTION policy in the editorial process and activities thererof.

Ethical Guidelines

The JAFEE follows ethical guidelines by Committee on Publication Ethics. Both publisher, CSRC Publishing, and the editorial board of JAFEE affirm to comply with and ensure ethical considerations in submission, review, conflict of interest, disclosure and publication process.

Editorial Policy

Job Description of the Editorial Board

Aside from providing prestige, the role of the editorial board is to advise and support the editor. Functions may include:
  • Identifying new topics for commissions, special editions and advising on direction for the journal—giving feedback on past issues and making suggestions for both subject matter and potential authors
  • Provide content by writing articles and occasional editorials reviews
  • Approaching potential contributors
  • Help to identify and suggest reviewers with expertise in the relevant area of a research paper and/or provide second opinions on papers (i.e. where there is a conflict between reviewers)
  • To ensure the implementation of ethical guidelines envisaged by Committee on Publication Ethics (COPE).
  • To identify and resolve conflict of interest using journal’s policy thereof.
  • Identify appropriate conferences for editors to attend
  • Endorse the journal to authors, readers and subscribers and encourage colleagues to submit their best work.
  • To handle complaints/grievances by authors, reviewers or any other external and internal party.

Publishing Fee

In order to maintain the academic independence of JAFEE, the editorial board has decided to charge NO FEE for submission and publication of articles (No Article Processing Charges). The journal is independently and voluntarily managed by the editorial board whose members are academic staff from renowned institutions
The business model is based on free publication facility by the publisher, Center for Sustainability Research and Consultancy | CSRC. The publisher may charge for language editing and proofreading service to cover part of the publication cost. The language editing and proofreading may be required by the journal editorial for the papers accepted for publication after independent review process. The authors, however, are not restricted to use CSRC Language Editing Service and rather may opt to use other professional services.

Open Access & Copyright Policy

The editorial board of JAFEE shares common vision with CSRC in providing unrestricted access to knowledge and education for all and thereby follows OPEN ACCESS POLICY to showcase its content.

The authors submitting and publishing in JAFEE agree to the creative common license 4.0 (Attribution-NonCommercial-ShareAlike 4.0 International). Under this license, the authors published in JBSEE let others remix, tweak, and build upon their work non-commercially, as long as they credit them and license their new creations under the identical terms.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Contact Us

Editor in Chief
Prof Dr Wan Nordin Wan Hussin
OYA Graduate School of Business,
Universiti Utara Malaysia.

Editor Email:editor.jafee@globalcsrc.org
                      wannordin@uum.edu.my

TECHNICAL ASSISTANT
Sobia Nasir
Research and IT Coordinator.
sobia@globalcsrc.org
research@globalcsrc.org

Office Address
First Floor Naseer Building No 581
Outside Pakgate, Multan 60000
Punjab, Pakistan

Phone: +92 (0) 61-6771432