Vol 10, No 2 (2020)

DOI: https://doi.org/10.5296/ijafr.v10i2

Vol. 10, No. 2, June, 2020

Table of Contents

Articles

Factors That Influence the Adoption of Computer Assisted Audit Techniques (CAATs) by External Auditors in Yemen
AL Barak Khalil, Olfa Nafti
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Pages 1-23
Leveraging Digital Technology to Transform Accounting Function: Case Study of a SME
Gary Pan, Benjamin Lee
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Pages 24-38
The Accounting Profession Amidst the COVID-19 Pandemic
Sofia Papadopoulou, Maria Papadopoulou
PDF
Pages 39-59
The Impact of Board and Audit Characteristics on the Financial Performance of UAE Listed Firms
Abdulfattah Mohamed G Khalifa H, Riccardo Natoli, Segu Zuhair
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Pages 60-80
Internal Control Quality and Dividend Policy in French Setting: Does Managerial Ownership Concentration Matter?
Héla Gontara
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Pages 81-93
The Effects of International Financial Reporting Standards on Reporting Quality of Financial Institutions in Ghana
Edmond Amissah, Paul Hammond, Reginald Djimatey
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Pages 94-118
Sustainability Accounting and Competitive Advantage of Quoted Companies in Nigeria
Ishola Rufus Akintoye, Oluwasikemi Janet Taiwo, Babatunde Ayodeji Owolabi
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Pages 119-134
Role of Electronic Accounting Information Systems in Reducing the Phenomenon of Tax Evasion in Facilities Subject to Income and Sales Tax in the Hashemite Kingdom of Jordan
Reem Oqab Hussein Al- Khasawneh
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Pages 135-155