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Asian Journal of Economics, Business and Accounting

Published by SCIENCEDOMAIN international · ISSN (electronic) 2456-639X

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2,323

Articles indexed

295

2026 articles

2,322

Open access

10,741

Citations (indexed)

Publications by year

Articles (2323)

Investment and Economic Growth: Panel Evidence from Selected West African Countries

A. A. Igwemma, Eronini Nnamdi U, Mbadugha Onyebuchi A & Ike Chigozie C. · Asian Journal of Economics, Business and Accounting · 2026

This study investigated the effect of investment on economic growth: panel evidence from selected West African countries. The period of study covered 1990 – 2024. The dependent variable was gross domestic product while domestic investment, inward foreign direct investment, outwar...

Open access Research Article 10.9734/ajeba/2026/v26i22167

Emotional Consumer Engagement in the Loneliness Economy: The Role of AI Companions, Virtual Influencers and Nostalgia

Jakia Sultana Keya, Sazzad Hossain, Masuma Akter & Fahmid Mohatasim Iqra · Asian Journal of Economics, Business and Accounting · 2026

The study explores the role of AI companions, virtual influencers, and nostalgia in shaping Emotional Consumer Engagement (ECE) within the loneliness economy, with Nostalgic Sentiment (NS) as a mediating factor. The growing issue of loneliness has led to the rise of digital techn...

Open access Research Article 10.9734/ajeba/2026/v26i22165

The Role of Tax Revenues in Stimulating Economic Growth in Emerging Economies and their Impact on the Development of the Financial Sector

Arshed Makki Rashed · Asian Journal of Economics, Business and Accounting · 2026

The research explores the complicated and dynamic link between tax revenues, financial development (FD), and economic growth (EG) in rising countries like the BRICS. The research uses second-generation panel econometric techniques using a sample from 2010 to 2024. The BRICS natio...

Open access Research Article 10.9734/ajeba/2026/v26i22166

Audit 5.0 and the Digital Transformation of Auditing: The Role of Big Data Analytics and Artificial Intelligence in Enhancing Audit Quality and Decision-Making

Isaiah Osemudiamen Okogun, Victor Apatu, Natasha Mwanandimayi, Rutendo Talent Sithole & Claudious Mufandaidza · Asian Journal of Economics, Business and Accounting · 2026

Background: The rapid adoption of digital business models has led to an exponential increase in the volume, velocity, and complexity of data exchanged across interconnected organizational ecosystems. This transformation presents both opportunities and challenges for the auditing...

Open access Research Article 10.9734/ajeba/2026/v26i22162

Determinants of Environmental, Social and Governance (ESG) Disclosure and Its Effects on Financial Performance: Evidence from Agroindustry and Environmentally Sensitive Firms in Indonesia

Ririn Irmadariyani, Yosefa Sayekti, Indah Purnamawati & Aisa Tri Agustini · Asian Journal of Economics, Business and Accounting · 2026

Background: Companies with higher levels of Environmental, Social, and Governance (ESG) disclosure tend to exhibit better financial performance due to their ability to manage environmental and social risks effectively while enhancing their reputation among investors and consumers...

Open access Research Article 10.9734/ajeba/2026/v26i22159

Strategic Management Practices and Entrepreneurial Orientation among Medium Scale Enterprises in Akure, Ondo State, Nigeria

Faloye, D.O., Solola, L.S. & Akeredolu, A. G. · Asian Journal of Economics, Business and Accounting · 2026

Strategic management is a top-level activity focused on decision-making regarding an organisation’s mission, vision, philosophy, objectives, strategies, and policies. This study scrutinized the relationship between strategic management and entrepreneurial orientation among medium...

Open access Research Article 10.9734/ajeba/2026/v26i22160

Digital Payment Trends and Institutional Financial Implications: Global Evidence and a Case Study of a Philippine Higher Education Institution

Leo Santiago III Arrabaca · Asian Journal of Economics, Business and Accounting · 2026

This study looks at global and national trends in digital payment adoption and explores what these mean for institutions, using a case study from a higher education institution in Northern Mindanao, Philippines. Most research so far has focused on consumer behavior, fintech innov...

Open access Research Article 10.9734/ajeba/2026/v26i22161

An Assessment of Financial Performance among Integrated Reporting Adopters Versus Non-Adopters on the Nairobi Securities Exchange

Dominic Abuga Omare · Asian Journal of Economics, Business and Accounting · 2026

This study assesses whether financial performance differs between Nairobi Securities Exchange listed firms that adopt integrated reporting and those that do not, and whether any differences emerge over time. Using a panel dataset of NSE-listed firms observed across multiple years...

Open access Research Article 10.9734/ajeba/2026/v26i22158