Journal of Finance and Accounting

Archive

Volume 9, Issue 1, January 2021

  • Cost and Benefit of Tax Reduction: Evidence from China’s Pension Fee Collection

    Fei Han

    Issue: Volume 9, Issue 1, January 2021
    Pages: 1-7
    Received: 22 December 2020
    Accepted: 5 January 2021
    Published: 12 January 2021
    DOI: 10.11648/j.jfa.20210901.11
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    Abstract: Tax reduction policies often implies a trade-off of government between revenue loss and economic boost, which although relates to social governance and economic development. However, the existing literature rather focuses on the economic impacts than the direct pecuniary costs and benefits. To fill the gap in the literature, comparing the direct pe... Show More
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  • Fund Size and Performance of Unit Trust Funds in Kenya

    Anderson Namu Nthimba, Ambrose Jagongo, Lucy Wamugo

    Issue: Volume 9, Issue 1, January 2021
    Pages: 8-15
    Received: 18 October 2020
    Accepted: 7 November 2020
    Published: 10 February 2021
    DOI: 10.11648/j.jfa.20210901.12
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    Abstract: When investors take part in any investment, the main objective is to increase their wealth. This is achieved when share prices increase. The performance of unit trusts in Kenya has however been poor compared to the counterparts in the rest of the world. The poor performance is a discouragement to individual and corporate investors in addition to af... Show More
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  • Accounting Code of Ethics: Severity Analysis of Threats to Compliance of Auditors in Nigerian Business Environment

    Sani Alfred Ilemona, Sunday Nwite

    Issue: Volume 9, Issue 1, January 2021
    Pages: 16-22
    Received: 24 December 2020
    Accepted: 16 January 2021
    Published: 23 February 2021
    DOI: 10.11648/j.jfa.20210901.13
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    Abstract: The study examined the severity of the five (5) major threats to compliance with code of ethics by auditors in Nigerian business environment. These threats are Intimidation Threats, Self interest Threats, Advocacy Threats, Familiarity Threats and self review Threats. Using survey research design, data for the study were obtained primarily through q... Show More
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