Journal of Finance and Accounting

Volume 4, Issue 1, January 2016

  • Security of E-Banking in Bangladesh

    Mohammad Shamsus Sadekin, Md. Abdul Hannan Shaikh

    Issue: Volume 4, Issue 1, January 2016
    Pages: 1-8
    Received: 25 December 2015
    Accepted: 4 January 2016
    Published: 15 January 2016
    Abstract: E-banking implies provision of banking products and services through electronic delivery channels. It permits anytime, anywhere and any how banking. It offers easy, faster, convenient, low cost banking services around the clock. Security has been recognized as a capital component of electronic banking industry. The main factor of e-banking practice... Show More
  • The Relationship Between Forensic Accountants’ Skepticism and Audit Expectation Gap Among Nigerian Money Deposit Banks

    Odelabu Adedire Temitope, Tabitha Nasieku, Willy Muturi

    Issue: Volume 4, Issue 1, January 2016
    Pages: 9-17
    Received: 16 January 2016
    Accepted: 28 January 2016
    Published: 24 February 2016
    Abstract: This paper examines how forensic Accountant's skepticism can narrow audit expectation gap among Nigeria Money Deposit Banks. The specific objectives of the study were to determine the relationship between forensic Accountants' investigation tenure and lack of time budget pressure by forensic Accountant among Nigeria Money Deposit Bank. Two hypothes... Show More
  • Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making

    Fernando Silva Lima, Mariano Yoshitake

    Issue: Volume 4, Issue 1, January 2016
    Pages: 18-24
    Received: 2 February 2016
    Accepted: 15 February 2016
    Published: 4 March 2016
    Abstract: The aim of this study is to investigate whether bacabalenses companies value accounting reports for management purposes. To Achieve the objective, this research we opted for the open questionnaire method and closed the managers of 36 (thirty six) companies in the retail business, wholesale, industrial and services, headquartered in the city of Baca... Show More