Vol 2, No 3 (2013)

Accounting and Finance Research, Vol. 2, No. 3, August 2013

Table of Contents

Articles

Web-based Disclosures and Their Determinants: Evidence from Listed Commercial Banks in Nepal
Narendra Sharma
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p1
Modeling Private Investment Behavior in Nigeria: A Cointegration Approach
Victor E. Oriavwote, Dickson O. Oyovwi
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p14
Bank Risk Measurement: A Critical Evaluation at a European Bank
Gunnar Wahlström
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p24
Qualitative Analysis of Effects Managerial Ability and Environmental Industry to Performance of the Firm
Ibnu Hajar, Nitri Mirosea, Ambo Wonua Nusantara, Buyung Sarita
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p37
A Longitudinal and Cross-Industry Study on the Stability of Financial Ratios of Malaysian Companies
Ben Chin-Fook Yap, Zulkifflee Mohamad, K-Rine Chong
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p45
VIX Futures ETNs: Three Dimensional Losers
G.D. Hancock
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p53
A Conceptual Framework of Potential Conflicts with the Role of the Internal Auditor in Enterprise Risk Management
Rose M. Thompson
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p65
Does the SEC's Waiver of IFRS to U.S. GAAP Reconciliation Improve the Quality of Financial Reporting?
Chia-Ling Chao, Shwu-Min Horng
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p78
Measuring Nonvalue-Added Cost and the Cost of Excess Capacity in a Traditional Standard Cost System
Leslie Kren, Barbara Louise Fetzer
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p98
Maximising the Worth of the Young Accountant in Ghana, Treasury Bills or Shares?
Ernest Bruce-Twum
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p103
Performance Evaluation and Fund Selection Criteria for Mutual Funds over the Period 2000-2011
Abhay Kaushik, Douglas E. Brinckman, Clarence C. Rose
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p111
The Development Way of Forensic Accounting in China
Haiyan Sui
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p119
Information Security Risks and Countermeasures in CPA Practices
Ludwig Slusky, Rick Stephan Hayes, Richard Lau
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p123
The Composition and Compensation of the Board of Directors as Predictors of Corporate Fraud
Joung Yeon Kim, Dianne M. Roden, Steven R. Cox
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p142