Accounting and Finance Research

Accounting and Finance Research (AFR) is a double-blind peer-reviewed journal, published by Sciedu Press. The journal seeks to publish research articles that are original hypothetical and theoretical in its nature and that provides exploratory insights in the fields of accounting, corporate finance, investment, insurance, monetary banking, stock exchange, capital markets and relevant subjects. The journal is published in both online and printed versions. All publications are open access in full text and free to download.

This journal accepts article submissions online or by e-mail ( ).


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2016 Q1: Articles Received: 35; Accepted: 23; Rejected: 13; Published: 15; Retracted: 0

2015: Articles Received: 105; Accepted: 70; Rejected: 34; Published: 54; Retracted: 0

2014: Articles Received: 114; Accepted: 87; Rejected: 24; Published: 67; Retracted: 0

2013: Articles Received: 81; Accepted: 59; Rejected: 24; Published: 56; Retracted: 0



  • e-Version FirstTM (Vol. 5, No. 3)


What is e-Version FirstTM

e-Version First is a feature offered through our journal platform. It allows PDF version of manuscripts that have been peer reviewed and accepted, to be hosted online prior to their inclusion in a final printed journal. Readers can freely access or cite the article. We aim to publish accepted manuscripts in e-Version First in two week's time after the final draft completed.


Paper Selection and Publishing Process

a) Submission Acknowledgement

When you submit a manuscript online, you will receive a submission acknowledgement letter sent by the online system automatically. For email submission, the editor or editorial assistant sends an e-mail confirmation to the submission’s author within one to three working days. If you fail to receive this confirmation, please check your bulk email box or contact the editorial assistant by email: .

b) Basic Review

The editor or editorial assistant determines whether the manuscript fits the journal’s focus and scope. Next a check for the similarity rate is done using CrossCheck, powered by iThenticate. Any manuscripts out of the journal’s scope or containing plagiarism, including self-plagiarism, are rejected.

c) Peer Review

We use a double-blind system for peer review; both reviewers’ and authors’ identities remain anonymous. The submitted manuscript will be reviewed by at least two experts: one editorial staff member as well as one to three external reviewers. The review process may take two to four weeks.

d) Decision Is Made

The decision to accept or reject an article is based on the suggestions of reviewers. If differences of opinion occur between reviewers, the editor-in-chief will weigh all comments and arrive at a balanced decision based on all comments, or a second round of peer review may be initiated.

e) Notification of the Result of Review

The result of review will be sent to the corresponding author and forwarded to other authors.

f) Publication Fee Is Paid

If the submission is accepted, the authors revise paper and pay the publication fee (300USD).

g) Print Journals Are Mailed

After publication, two hard copies of the journal will be sent to the corresponding author. If you want more copies, please order at

h) Publication Notice

The authors and readers will be notified and invited to visit our website for the newly published articles.



AFR Indexed in EconLit

Accounting and Finance Research (AFR) has been evaluated and accepted for listing in EconLit. An annotation of the journal will appear in the New Journals section of the Annotated Listing of New Books department of the December 2013 issue of the Journal of Economic Literature (JEL).  
Posted: 2013-11-13 More...

Call for Papers-Accounting and Finance Research


We are seeking submissions for forthcoming issue published in August 2016. The paper should be written in professional English. The length of 3000-8000 words is preferred. All manuscripts should be prepared in MS-Word format, and submitted online: or sent

For any further information about the journal, please log on its website:

Deadline for Submission: July 25, 2016

Posted: 2013-03-20 More...
More Announcements...

Vol 5, No 2 (2016)

Accounting and Finance Research, Vol. 5, No. 2, May 2016

Table of Contents


Intellectual Structure of Accounting Research: A Historical Review on the Journal of Accounting Organization Society PDF
Alper Erserim p1
Mergers and Acquisitions: The Trend in Business Environment in Nigeria PDF
Omoye, A. S., Aniefor, S .J. p10
Jordanian Universities and Their Role in the Trend towards the Development of Technical Competence for Accounting Learning Outcomes in Line with IES #2 PDF
Yaser S. AL Frijat, Mohammad K Shbeilat p20
NPL and Corporate Governance: A Case of Banking Sector of Pakistan PDF
Muhammad Ishfaq Ahmad, Wang Guohui, Mudassar Hassan, Muhammad Akram Naseem, Ramiz ur Rehman p32
Auditing of Subsequent Events: A Survey of Auditors in the City of Istanbul in Turkey PDF
Zehra Ozdemir, Basak Ataman Gokcen p42
Exchange Rate Variations and Agricultural Exports in Vietnam PDF
Cuong Xuan Dinh, Toan Nguyen p54
The Stock Price Crash Risk Prediction by Neural Network PDF
Qunfeng Liao p61
Factors Influencing the Acceptance of International Public Sector Accounting Standards in Cameroon PDF
Mukah Samuel Tanjeh p71
SWOT Analysis on the E-commerce System of Mt.Jiuhua Tourism in the Big Data Age PDF
Yun Li p84
A Linguistic Examination of the CapitalCube™ Market Effect Variables PDF
Edward J. Lusk, Michael Halperin p89
Analysis of the Correlation Structure between Stock and Exchange Rate Markets: An Example of China on Asian emerging Markets PDF
Ming-Chieh Wang, Sook-Hui Lee p104
Macroeconomic Developments and Exchange-Rate Policy in Turkey, 1980-2001 PDF
Ozlem Aytac p115
Asymmetric Volatility and Dynamic Asset Allocation PDF
Meng-Sung Hsieh p126
Bank Opacity and Crash Risk PDF
Yuan Wen p138
Influence of Profitability to the Firm Value of Diversified Companies in the Philippines PDF
William Sucuahi, Jay Mark Cambarihan p149
The Impact of Intangible Assets Internally Developed on the Market Value of Companies "A Field Study in the Pharmaceutical Companies in Jordan." PDF
Osama Omar Jaara, Khalid Abdul Rahman Elkotayni p154

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This work is licensed under a Creative Commons Attribution 3.0 License.

Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online)

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