Vol. 11 No. 1 (2026): VOLUME 11 ISSUE 01

Articles

• An Assessment of the Impact of Tax Reforms on Nigeria’s Revenue Performance

  DOI : 10.47191/afmj/v11i1.01

  Godwin Emmanuel OYEDOKUN , Matthew Modey AGBOJE , Ayoola Abimbola ESO

  3962-3974

  Abstract : 874

  PDF : 550

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  DOI : 10.47191/afmj/v11i1.01

• Enhancing Sustainable Financial Reporting Quality in Emerging Markets: The Role of Professional Accounting Qualifications

  DOI : 10.47191/afmj/v11i1.02

  Dr. Odutola, Oluyemi , Adekunle, Dada Surajudeen , Adeleke Oluwabukola , Jolaosho Adetoro Hannah

  3975-3986

  Abstract : 570

  PDF : 338

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  DOI : 10.47191/afmj/v11i1.02

• A Computational Textual Assurance Framework for Enhancing Extended Audit Reporting Quality: Evidence from Emerging and Advanced Capital Markets

  DOI : 10.47191/afmj/v11i1.03

  Amin ElSayed Ahmed Lotfy

  3987-4018

  Abstract : 556

  PDF : 174

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  DOI : 10.47191/afmj/v11i1.03

• A Comparative Analysis Study That Determines to What Degree Government and Employer-Sponsored Health Insurance Programs in The United States Provide Financial Benefit for those Accessing Healthcare

  DOI : 10.47191/afmj/v11i1.04

  S. Eric Anderson , Jim Pinder , Elizabeth M. Dameff , Lucas Minder

  4019-4023

  Abstract : 1370

  PDF : 217

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  DOI : 10.47191/afmj/v11i1.04

• Coastal Erosion in Togo: Land Losses, Income Decline, and The Urgency of Climate Justice

  DOI : 10.47191/afmj/v11i1.05

  GBEGNON Komlan Olakossan

  4024-4031

  Abstract : 299

  PDF : 173

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  DOI : 10.47191/afmj/v11i1.05

• A Study on the Impact of AI and Blockchain on Transparency and Security in Financial Services

  DOI : 10.47191/afmj/v11i1.06

  Ms. Aditi Vishnoi , Dr. Himani Grewal , Mr. Avinash Saxena , Dr. Rahul Singh

  4032-4037

  Abstract : 344

  PDF : 187

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  DOI : 10.47191/afmj/v11i1.06

• A Review of Sustainability-Driven Corporate Reporting: Best Practices and Challenges in Palm Oil Sector Financial Reporting Disclosures

  DOI : 10.47191/afmj/v11i1.07

  Loso Judijanto

  4038-4052

  Abstract : 362

  PDF : 184

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  DOI : 10.47191/afmj/v11i1.07

• The Prospects and Challenges of Palm Oil Commodity Exchange Development in Indonesia

  DOI : 10.47191/afmj/v11i1.08

  Loso Judijanto

  4053-4067

  Abstract : 314

  PDF : 180

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  DOI : 10.47191/afmj/v11i1.08

• Ethical Issues in Cross-Border Financial Reporting: An Analysis of Transfer Pricing, Tax Avoidance, and Creative Accounting Practices

  DOI : 10.47191/afmj/v11i1.09

  Jyoti Kumari , Dr. Lal Baboo Jaiswal

  4068-4079

  Abstract : 466

  PDF : 394

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  DOI : 10.47191/afmj/v11i1.09

• Entrepreneurship Education and Women’s Economic Empowerment in Ogun State, Nigeria

  DOI : 10.47191/afmj/v11i1.10

  Dr Adeniran, Ademola Joshua Ph.D. , Dipeolu Oyinlola Folashade , Ogunmodede Kehinde Olalekan , Ajetunmobi Lookmon Olaseni

  4080-4093

  Abstract : 319

  PDF : 191

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  DOI : 10.47191/afmj/v11i1.10

• Blue Economy Policy Model in Increasing the Resilience of Coastal Msmes in Tanjung Jabung Barat Regency

  DOI : 10.47191/afmj/v11i1.11

  Ahmad Nur Budi Utama , Wirmie Eka Putra , Idham Khalik , Ade Irma Suryani , Liona Efrina

  4094-4097

  Abstract : 327

  PDF : 114

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  DOI : 10.47191/afmj/v11i1.11

• A Descriptive Study of Stock Market Awareness and Investment Behaviour among Retail Investors

  DOI : 10.47191/afmj/v11i1.12

  Apurwa Shree , Dr. Vaibhav

  4098-4108

  Abstract : 323

  PDF : 244

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  DOI : 10.47191/afmj/v11i1.12

• Financial Institutions’ Measures, Policies, and Credit Schemes for Sustainable Tourism Growth in Kashmir Valley

  DOI : 10.47191/afmj/v11i1.13

  Ashiq Hussain Regu , Pradyuman Singh

  4109-4114

  Abstract : 318

  PDF : 144

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  DOI : 10.47191/afmj/v11i1.13

• Comparison of the Application of Zakat and Taxes in the Perspective of Social Finance: A Case Study of the Kingdom of Saudi Arabia and Japan

  DOI : 10.47191/afmj/v11i1.14

  Sofyan Halim , Noviendri Djalil , Dede Rukanda , Aan Kurnia

  4115-4127

  Abstract : 447

  PDF : 336

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  DOI : 10.47191/afmj/v11i1.14

• The Comprehensive Examination of Zakat Governance Standards of Amil Zakat Institutions in Indonesia

  DOI : 10.47191/afmj/v11i1.15

  Syuhelmaidi Syukur , Muji Astuti Rejosumarto , Nur Syamsudin Buchori

  4128-4136

  Abstract : 306

  PDF : 188

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  DOI : 10.47191/afmj/v11i1.15

• Decoding India’s Lean–Green Financing Architecture for MSMEs: A Scheme-Wise Descriptive Analysis of Credit Flows, Sustainability Incentives, and Policy Alignment

  DOI : 10.47191/afmj/v11i1.16

  Ashwani Kumar , Pranjal Yadav , Dr. Vaibhav

  4137-4147

  Abstract : 591

  PDF : 268

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  DOI : 10.47191/afmj/v11i1.16

• Return Performance and Cost Efficiency of Equity Mutual Funds in India: A Descriptive Study of Active and Passive Funds

  DOI : 10.47191/afmj/v11i1.17

  Vishnupriya Maurya , Dr. Lal Baboo Jaiswal

  4148-4158

  Abstract : 457

  PDF : 1299

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  DOI : 10.47191/afmj/v11i1.17