DOI: 
Journal highlightsISSN 2709-0809
DOI Prefix 10.32996/jefas
Started 2019
Frequency Monthly
Language Multiple
APC $150
Latest Issue
Vol. 8 No. 8: Journal of Economics, Finance and Accounting Studies
Published:
2026-06-28
Research Article
Coretax in Practice: How Tax Consultants Perceive Digital Tax Reporting Effectiveness
M. Naufal Shidqii Dhiya Ulhaq, Nataherwin 
14-22Retirement Trends Among PERKESO Contributors: Economic and Social Implications for Malaysia and Policy Insights from Long-term Ageing Governance Experience
NABILAH BINTI AHMAD, NUR FATHIHA BINTI AYOB KHAN, GAYATHRI VADIVEL, NU... 23-36Financial Statement Analysis and its Impact on Investment Decisions in Ghana
Issah Iddrisu, Mahamudu Issahaku, Sumani Salmanu, Suale Hamdia Norgah 37-45Governance Mechanisms on Earnings Management: Does Audit Quality Moderate? Evidence from Indonesia
Ni Wayan Ariestiani, I Ketut Sujana, Henny Triyana Hasibuan 46-55Future of Banking Risk: How Intelligent Stress Testing Is Transforming Financial Resilience
Nishitha Kambalapally 56-61The Impact of Financial Literacy on Investment Decisions: The Mediating Roles of Investment Strategy and Risk Management
Amirul Islam, Nibir Saha Rudra, Prodip Chandra Bishwas 62-72Slow to Adjust: International Diversification and the Speed of Adjustment to Cash and Leverage Targets
Faezeh Alirezvani 73-81Dissecting Corporate Defense: A Critique of the Three Lines of Defense (3LOD) and the expanded Five Lines of Defense (5LOD) / Five Lines of Assurance (5LOA) Models
Mustafa M. Bodrick, Mohammed I. Alassaf, Mohammed I. Alsuhaim, Saleh A... 82-87Digitalisation and Its Impact on Corporate ESG Performance in Middle East Countries
Abdulrhman Atllah Alharbi 88-103rightbar
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