JOURNAL OF ACCOUNTING, FINANCE, ECONOMICS, AND SOCIAL SCIENCES

Print ISSN  :  2708-616X     |  Online ISSN  :   2708-6178   |  Title DOI: https://doi.org/10.62458/160224

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Volume 9, Issue 2, July - December 2024

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Financial Literacy Awareness and Practices Among Village Savings Groups in Cambodia
Juliet Cadungog-Uy, Ph.D. and Edman Padilla Flores, CamEd Business School
Vol. 9, No. 1, pp. 1 – 14   https://doi.org/10.62458/jafess921

The Determinants of Tax Revenue in Southeast Asia: The Role of Government Effectiveness and Human Development
Rido Thath, Ph.D, CamEd Business School
Vol. 9, No. 1, pp. 15 – 28  https://doi.org/10.62458/jafess922

The Effect of Corporate Social Responsibility Performance on Tax Avoidance in Cambodia: The Moderating Role of Board Independence
Zubir Azhar, PhD, Universiti Sains Malaysia, Malaysia
Monileak Siem, National University of Management, Cambodia

Vol. 9, No. 1, pp. 29 – 46  https://doi.org/10.62458/jafess923

 

 

Volume 9, Issue 1, January - June 2024

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Does Corporate Social Responsibility Engagement Reduce Earnings Management? Evidence from Cambodian-Listed Companies
Zubir Azhar, Ph.D, CamEd Business School
Vol. 9, No. 1, pp. 1 – 12   https://doi.org/10.62458/jafess9(1)

Factors Influencing Students’ Choice of Accounting Major in Cambodia
Rido Thath, Ph.D, and Mara Mong, Ph.D, CamEd Business School
Vol. 9, No. 1, pp. 13 – 22  https://doi.org/10.62458/jafess.160224.7(2)63-71

Digital Transformation in Cambodian Higher Education and Its Impact on Teaching and Learning Outcomes
Edman Flores, CPA, MBA, and Udam Mean, MSc, ACCA, CamEd Business School
Vol. 9, No. 1, pp. 23 – 34   https://doi.org/10.62458/jafess9(1)3

An Empirical Study of Interdependency among the Identified Innovation Factors
M. Vishwanath Pai, Sureshramana Mayya, M. G. M. College, Udupi-576102, India
and H. G. Joshi, Manipal Academy of Higher Education, Manipal – 57610,  India

Vol. 9, No. 1, pp. 35 – 42  https://doi.org/10.62458/jafess9(4)

Comparative Analysis of Egypt’s National Competitiveness: An Evaluation Using International Economic Indicators
Karim Hamza, American University in Cairo, Egypt
Vol. 9, No. 1, pp. 43 – 57  https://doi.org/10.62458/jafess915

Volume 8, Issue 2, July - December 2023

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Determinants of the Intellectual Capital Efficiency of Cambodian Commercial Banks
Zubir Azhar, Ph.D, CamEd Business School
Vol. 8, No. 2, pp. 1 – 10   https://doi.org/10.62458/jafess.160224.8(2)1-10

Sustainability Reporting in Cambodia: Challenges and Prospects
Edman Padilla Flores, MBA, CPA, CamEd Business School
Vol. 8, No. 2, pp. 11 – 22  https://doi.org/10.62458/jafess.160224.8(2)11-22

Navigating the Storm: How ASEAN Managed the Great Power Competition Through the ASEAN Outlook on the Indo-Pacific
Sovinda Po, PhD, Griffith University, Australia
Vol. 8, No. 2, pp. 23 – 37  https://doi.org/10.62458/jafess.160224.8(2)23-37

Gender-Based Differences in Leadership Style: An Empirical Analysis
Parmindar Singh, Ph.D, Crescendo International College, Malaysia
Vol. 8, No. 2, pp. 39 – 49  https://doi.org/10.62458/jafess.160224.8(2)39-49

The Empirical Study of Interest Rate Pass-Through in Cambodia: An Error Correction Model
Kosal Song, MA, BBA and Siphat Lim, PhD, CamEd Business School
Vol. 8, No. 2, pp. 51 – 60   https://doi.org/10.62458/jafess.160224.8(2)51-60

 

 

Volume 8, Issue 1, January - June 2023

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An Empirical Study of Pairs Trading in Cambodia Securities Exchange
Siphat Lim, Ph.D, CamEd Business School
Vol. 8, No. 1, pp. 1 – 12   https://doi.org/10.62458/jafess.160224.8(1)1-12

Sustainability Reporting in Cambodia: A Tale of Two Companies
Edman Padilla Flores, MBA, CPA, CamEd Business School
Vol. 8, No. 1, pp. 13 – 26  https://doi.org/10.62458/jafess.160224.8(1)13-26

International Financial Reporting Standards (IFRS), Corporate Social Responsibility, and Sustainable Development
Parmindar Singh, Ph.D, Crescendo International College, Malaysia
Vol. 8, No. 1, pp. 27 – 35  https://doi.org/10.62458/jafess.160224.8(1)27-35

The Influence of Intellectual Capital on Earnings Quality: Evidence from Firms Listed on the Cambodia Securities Exchange
Zubir Azhar, Ph.D, Universiti Sains Malaysia, Malaysia
Vol. 8, No. 1, pp. 37 – 51  https://doi.org/10.62458/jafess.160224.8(1)37-51

Coping with Mental Health When Teaching Online during the COVID-19 Pandemic
Adriaan Cornet, MSc, CamEd Business School
Vol. 8, No. 1, pp. 53 – 63  https://doi.org/10.62458/jafess.160224.8(1)53-63

 

 

Volume 7, Issue 2, July - December 2022

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The Identification of Factors Influencing Value-Added Tax Revenue Performance in Cambodia
Song Kosal, MA and Siphat Lim, Ph.D, CamEd Business School
Vol. 7, No. 2, pp. 1 – 12    https://doi.org/10.62458/jafess.160224.7(2)1-12

Does Applying IFRS 15 Affect the Quality of Earnings of Cambodian-Listed Companies?
Zubir Azhar, PhD, Universiti Sains Malaysia, Malaysia
Vol. 7, No. 2, pp. 13 – 28  https://doi.org/10.62458/jafess.160224.7(2)13-28

Cloud Adoption in Accounting Information Systems in Asia & SOC 2® Report – An Empirical Study on Industry’s Perspective
Anil K. Makhija, B.E., PGDIM, MBA, CamEd Business School
Vol. 7, No. 2, pp. 29 – 36  https://doi.org/10.62458/jafess.160224.7(2)29-36

The Past, Present, and Future of Management Consulting: Findings from A Global Survey
Huseyin Güngör, Ph.D, University of Amsterdam Business School, Netherlands
Vol. 7, No. 2, pp. 37 – 45  https://doi.org/10.62458/jafess.160224.7(2)37-45

Use of Game-Based Learning Tools in Management Classes: Students’ Perception and Effects on Their Academic Performance
Juliet Cadungog-Uy, PhD, CamEd Business School
Vol. 7, No. 2, pp. 47 – 61  https://doi.org/10.62458/jafess.160224.7(2)47-61

 

 

Volume 7, Issue 1, January - June 2022

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The Impact of IFRS 9 on Commercial Banks’ Performance: Evidence from Cambodia
Zubir Azhar, Ph.D, CamEd Business School
Vol. 7, No. 1, pp. 1 – 20   https://doi.org/10.62458/jafess.160224.7(1)1-20

The Past, Present and Future of Measuring Customer Satisfaction with Artificial Intelligence and Machine Learning
Huseyin Güngör, Ph.D, University of Amsterdam Business School, Netherlands
Vol. 7, No. 1, pp. 21 – 29  https://doi.org/10.62458/jafess.160224.7(1)21-29

The Effect of Fiscal Policy on Inflation Rate in Cambodia
Eng Ratana, Ph.D, Department of Large Taxpayers, General Department of Taxation
Ministry of Economy and Finance, Cambodia, and Siphat Lim, Ph.D, CamEd Business School

Vol. 7, No. 1, pp. 31 – 40  https://doi.org/10.62458/jafess.160224.7(1)31-40

The Role of Audit Committee in Enhancing External Audit during COVID-19 Pandemic to Meet Stakeholders’ Needs
Muhammad M. Ma’aji, Ph.D, CamEd Business School
Vol. 7, No. 1, pp. 41 – 48  https://doi.org/10.62458/jafess.160224.7(1)41-48

The Influence of Facebook Apps and Activities on Purchase Intention: The Evidence from Cambodian Consumers
Mong Mara, Ph.D, CamEd Business School
Vol. 7, No. 1, pp. 49 – 58  https://doi.org/10.62458/jafess.160224.7(1)49-58

 

 

Volume 6, Issue 2, July - December 2021

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Is CSX Index a Random Walk?
Lim Siphat, PhD and Casey Barnett, FCCA, MBA, CFA, CamEd Business School
Vol. 6, No. 2, pp. 1 – 8   https://doi.org/10.62458/jafess.160224.6(2)1-8

Triple Bottom Line Reporting in Cambodia
Edman Padilla Flores, MBA, CPA, CamEd Business School
Vol. 6, No. 2, pp. 9 – 18  https://doi.org/10.62458/jafess.160224.6(2)9-18

SOC for Cybersecurity & SOC 2® for Service Organizations – An Empirical Study on Industry’s Perspective
Anil K. Makhija, B.E., PGDIM, MBA, CamEd Business School
Vol. 6, No. 2, pp. 19 – 29  https://doi.org/10.62458/jafess.160224.6(2)19-29

General Trends Future of Work Post Pandemic in Cambodia
Ediri O. Anderson, MA, CamEd Business School
Vol. 6, No. 2, pp. 31 – 40  https://doi.org/10.62458/jafess.160224.6(2)31-40

Investors’ behavior to earnings announcement during the COVID-19 pandemic: Evidence from Cambodia
Muhammad M. Ma’aji, PhD and Lee Siang Hi, MSc, CamEd Business School
Vol. 6, No. 2, pp. 41 – 50  https://doi.org/10.62458/jafess.160224.6(2)41-50

 

 

Volume 6, Issue 1, January - June 2021

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Do Belt and Road Countries Promote Global Value Chains?
Siphat Lim, PhD, CamEd Business School
Vol. 6, No. 1, pp. 1 – 8   https://doi.org/10.62458/jafess.160224.6(1)1-8

Information Security Management Systems – Evolving Landscape & ISO 27001: An Empirical Study
Anil K. Makhija, MBA, CamEd Business School
Vol. 6, No. 1, pp. 9 – 17  https://doi.org/10.62458/jafess.160224.6(1)9-17

An Exploratory, Empirical Analysis on the Driving Forces that Motivate Students in CamEd to Pursue ACCA
Parmindar Singh, Ph.D, Crescendo International College, Malaysia
Vol. 6, No. 1, pp. 19 – 32  https://doi.org/10.62458/jafess.160224.6(1)19-32

Land Registration in Cambodia
Hap Phalthy, PhD, Royal University of Law and Economics
Vol. 6, No. 1, pp. 33 – 43  https://doi.org/10.62458/jafess.160224.6(1)33-43

Why ASEAN’s Post-Pandemic Economic Recovery will be Mainly China-Dependent?
Martin Sviatko, Ph.D, CamEd Business School
Vol. 6, No. 1, pp. 45 – 54  https://doi.org/10.62458/jafess.160224.6(1)45-54

 

 

Volume 5, Issue 2, July - December 2020

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Transparency and Corporate Reporting in Cambodia: A Compendium Approach
Muhammad M. Ma’aji, PhD, CamEd Business School
Vol. 5, No. 2, pp. 1 – 8   https://doi.org/10.62458/jafess.160224.5(2)1-8

Deep Learning Application – Identifying PII (Personally Identifiable Information) to Protect
Anil K. Makhija, B.E., PGDIM, MBA, CamEd Business School
Vol. 5, No. 2, pp. 10 – 16  https://doi.org/10.62458/jafess.160224.5(2)10-16

SMEs in Cambodia
Sereyvath Ky, PhD, CamEd Business School
Vol. 5, No. 2, pp. 17 – 24  https://doi.org/10.62458/jafess.160224.5(2)17-24

ASEAN’s Dilemma: China and Its South China Sea’s Stance
Martin Sviatko, PhD, CamEd Business School
Vol. 5, No. 2, pp. 25 – 33  https://doi.org/10.62458/jafess.160224.5(2)25-33

Factors Determining the Performance of Rural Microenterprises in Cambodia – A Micro Level Study
Tapas R. Dash, PhD, CamEd Business School
Vol. 5, No. 2, pp. 34 – 48  https://doi.org/10.62458/jafess.160224.5(2)34-48

 

 

Volume 5, Issue 1, January - June 2020

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Cambodia’s Pathway to Education 4.0
Martin Sviatko, PhD, CamEd Business School
Vol. 5, No. 1, pp. 1 – 8   https://doi.org/10.62458/jafess.160224.5(1)1-8

Determinant of Business Success or Failure Among SMEs in Cambodia
Muhammad M. Ma’aji, PhD and Casey Barnett, FCCA, CFA, MBA, CamEd Business School
Vol. 5, No. 1, pp. 9 – 18  https://doi.org/10.62458/jafess.160224.5(1)9-18

The Relationship of Internal Audit and Risk Management: The Impact of Turbull Factors
Parmindar Singh, Ph.D, Crescendo International College, Malaysia
Vol. 5, No. 1, pp. 19 – 29  https://doi.org/10.62458/jafess.160224.5(1)19-29

Understanding Cambodia’s Weak Decentralization: From A Textual Approach
Virak Prum, Ph.D, CamEd Business School
Vol. 5, No. 1, pp. 30 – 35  https://doi.org/10.62458/jafess.160224.5(1)30-35

Applying Value-at-Risk on A Portfolio Investment in The Cambodia Securities Exchange
Siphat Lim, PhD, CamEd Business School
Vol. 5, No. 1, pp. 36 – 48  https://doi.org/10.62458/jafess.160224.5(1)36-48

 

 

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