Journal of Finance and Accounting

Volume 10, Issue 6, November 2022

  • Impact of Selected Corporate Governance Indicators on Capital Adequacy and Liquidity in Nigerian Deposit Money Banks

    Ayotunde Qudus Saka, Ifeoma Patricia Osamor

    Issue: Volume 10, Issue 6, November 2022
    Pages: 238-243
    Received: 10 October 2022
    Accepted: 4 November 2022
    Published: 11 November 2022
    DOI: 10.11648/j.jfa.20221006.11
    Abstract: Purpose: The recent corporate scandals and events across the world redirected the thinking of regulators around the world towards enacting more robust rules to ensure transparency, adequate disclosure, and accountability in the corporate regulation. The banking sector is critical to the economic development of any nation, therefore, apex regulatory... Show More
  • The Effect of Internal Control Systems on the Financial Performance of Commercial Banks in Rwanda

    Wilson Bashaija

    Issue: Volume 10, Issue 6, November 2022
    Pages: 244-252
    Received: 9 April 2022
    Accepted: 27 May 2022
    Published: 22 November 2022
    DOI: 10.11648/j.jfa.20221006.12
    Abstract: Internal control systems play an important role in any organization as they help achieve financial performance goals. Internal controls minimize risk, protect assets, ensure record accuracy, increase operational efficiency, and facilitate compliance with policies, rules, regulations, and laws. The main purpose of the study was to investigate the im... Show More