Vol 7, No 2 (2018)

Accounting and Finance Research, Vol. 7, No. 2, May 2018

Table of Contents

Articles

Impact of a Practical Flowcharts Approach on Educating the Control Risk Assessment
Mohamed A. Wahdan
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p1
Exploring Factors Influencing the Success of Crowdfunding Campaigns of Startups in Vietnam
Tran Thi Thanh Tu, Dinh Phuong Anh, Tang Thi Ha Thu
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p19
The Financial Accounting Standards Board’s Fair Value Mandate: Are Level 3 Assets and Liabilities Being Measured Accurately?
Robert J. Cochran
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p33
The Impact of Tax Amnesty Announcement towards Share Performance and Market Reaction in Indonesia
Lidya Agustina, Yuliana Gunawan, Windawaty Chandra
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p39
Audit Committee Effectiveness and Company Performance: Evidence from Jordan
Rateb Mohammad Alqatamin
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p48
Activity Based Management (ABM) and Control System design
Leslie Kren
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p61
The Nexus between Corporate Social Responsibility Disclosure and Financial Performance: Evidence from the Listed Banks, Finance and Insurance Companies in Sri Lanka
J. Aloy Niresh, W. H. E. Silva
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p65
Generalization of the Annuity Factor
Joerg Wilde
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p83
Firm Risk and Proxy Fights: Evidence from SOX
Fang Chen, Jian Huang, Han Yu
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p96
Auditing Quality, Investor Sentiment and Earnings Response---Evidence from the Chinese A-Share Market
Ling Zhang, Chao Ge, Wun-Hong Su
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p110
Enterprise Value and Intellectual Capital: Study of BSE 500 Firms
Priti Sharma
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p123
Control-Oriented Inventory Production and Sales Activities in Chinese Manufacturing Firms
Haihong He
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p134
Statistical Modelling of the Capital Asset Pricing Model (CAPM)
Silvi Qemo, Eahab Elsaid
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p146
The Determinants of Working Capital Management in the Egyptian SMEs
Ahmed Elbadry
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p155
The Impact of Internally Generated Revenue on Economic Development in Nigeria
Cordelia Onyinyechi Omodero, Michael Chidiebere Ekwe, John Uzoma Ihendinihu
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p166
The Effect of ADR & GDR Listing on Shareholder’s Wealth: Evidence from India
Chakrapani Chaturvedula
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p174
Theorising Fuzzy Set Analysis a Complementary Approach to Net-effect Models
Ernest F. Mabonesho
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p183
The Effect of Accounting Reservation in the Fairness of the Financial Statements in the Private Hospitals in Jordan
Ayman Saleh Mustafa Harb
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p194
Factors Associated with Audit Committee Meeting Frequency: Evidence from Kuwait
Meshari O. Al-Hajri
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p207
Influencing Factors of Corporate Performance of Life Insurance Companies – Evidence from China
Maoguo Wu, Yanyuan Wang
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p219
Examining the Relationship between Efficiency and Capital Adequacy Ratio: Islamic versus Conventional Banks --- An Empirical Evidence on Egyptian Banks
Hassan Mohamed Mohamed Hafez
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p232
An Empirical Examination of the Compensation-Dividend Relation to Compare Conflict Resolution Strategies at Public versus Private Firms
Amy J. N. Yurko
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p248