Latest Issue

Vol. 8 No. 8: Journal of Economics, Finance and Accounting Studies

Published: 2026-06-28

Research Article

The Evolving Role of Treasury Systems: How Banks Can Outpace Fintechs

Muhammad Qasim
01-13

DOI: https://doi.org/10.32996/jefas.2026.8.8.1

Coretax in Practice: How Tax Consultants Perceive Digital Tax Reporting Effectiveness

M. Naufal Shidqii Dhiya Ulhaq, Nataherwin
14-22

DOI: https://doi.org/10.32996/jefas.2026.8.8.2

Retirement 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...
23-36

DOI: https://doi.org/10.32996/jefas.2026.8.8.3

Financial Statement Analysis and its Impact on Investment Decisions in Ghana

Issah Iddrisu, Mahamudu Issahaku, Sumani Salmanu, Suale Hamdia Norgah
37-45

DOI: https://doi.org/10.32996/jefas.2026.8.8.4

Governance Mechanisms on Earnings Management: Does Audit Quality Moderate? Evidence from Indonesia

Ni Wayan Ariestiani, I Ketut Sujana, Henny Triyana Hasibuan
46-55

DOI: https://doi.org/10.32996/jefas.2026.8.8.5

Future of Banking Risk: How Intelligent Stress Testing Is Transforming Financial Resilience

Nishitha Kambalapally
56-61

DOI: https://doi.org/10.32996/jefas.2026.8.8.6

The Impact of Financial Literacy on Investment Decisions: The Mediating Roles of Investment Strategy and Risk Management

Amirul Islam, Nibir Saha Rudra, Prodip Chandra Bishwas
62-72

DOI: https://doi.org/10.32996/jefas.2026.8.8.7

Slow to Adjust: International Diversification and the Speed of Adjustment to Cash and Leverage Targets

Faezeh Alirezvani
73-81

DOI: https://doi.org/10.32996/jefas.2026.8.8.9

Dissecting 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...
82-87

DOI: https://doi.org/10.32996/jefas.2026.8.8.10

Digitalisation and Its Impact on Corporate ESG Performance in Middle East Countries

Abdulrhman Atllah Alharbi
88-103

DOI: https://doi.org/10.32996/jefas.2026.8.8.11

Private Equity Specialization’s Effects on Pricing and Structure in Technology Unicorn Acquisitions from 2010–2024

Arnav Maheshwari, Benjamin Tang
104-118

DOI: https://doi.org/10.32996/jefas.2026.8.8.12

Private Clinic Integration through Hybrid Models within Government Hospitals: A Systematic Review of Funding Efficiency and Quality-of-Care Outcomes with Policy Implications for Oman

Nasser AL Hashmi
119-173

DOI: https://doi.org/10.32996/jefas.2026.8.8.13

Accreditation, Assurance of Learning, and Accounting Education Outcomes: Evidence from the Accounting Program at Qassim University’s College of Business and Economics

Ibrahim Sweiti
174-186

DOI: https://doi.org/10.32996/jefas.2026.8.8.14

Predicting Profitability Deterioration in U.S. Commercial Banks Using Explainable Machine Learning

Aftab Hossain Sazu
187-200

DOI: https://doi.org/10.32996/jefas.2026.8.8.15