Asian Journal of Economics, Business and Accounting

The Mechanisms Underlying the Effect of Self-efficacy on the Work-life Balance of Female Academician

Shadia Sharmin — 2026-03-25

Work-life balance has become a critical concern for female academics in higher education, particularly in emerging countries where professional demands and socio-cultural expectations create significant challenges. Drawing on Social Cognitive Theory and the Job Demands–Resources theory, this study explores how self-efficacy influences work-life balance through the mechanisms of confidence and decision-making ability. A qualitative research design was employed, using semi-structured interviews with female academics working in higher education institutions in Bangladesh's emerging economy. The study involved 17 female academics who shared their experiences of the interplay among self-efficacy, confidence, decision-making, and work-life balance. Data were analyzed using thematic analysis to identify key themes and psychological mechanisms underlying work–life balance. The findings reveal that self-efficacy functions as a foundational psychological resource that enhances confidence and decision-making ability, which in turn enables female academics to manage academic responsibilities and personal roles effectively. Confidence improves emotional stability and resilience, while decision-making ability enhances task prioritization and time management, ultimately contributing to improved work–life balance and psychological well-being. The study provides a novel qualitative framework explaining the psychological processes linking self-efficacy and work-life balance. It extends existing theoretical understanding by identifying confidence and decision-making as key mechanisms. The findings offer important implications for higher education institutions to develop interventions, mentoring programs, and supportive policies to strengthen female academics’ psychological resources and promote sustainable academic careers and well-being in emerging country contexts.

Socio-economic and Demographic Factors Influencing Financial Literacy among Online Banking Customers

M. M. S. A. Karunarathna — 2026-03-27

Online banking has transformed financial transactions, making financial literacy essential for managing digital finances and risks. Socio-economic and demographic factors significantly influence financial literacy and online banking adoption, though prior research shows mixed results, highlighting the need for further study. This study examines the socio-economic and demographic factors influencing financial literacy among online banking customers in Sri Lanka, focusing on the Balangoda Divisional Secretariat Division. Using a quantitative research approach, data from 382 respondents was analyzed through multiple linear regression. The findings indicate that education level, profession, monthly income, and living area significantly impact financial literacy, while age has a negative effect. However, gender, civil status, and length of service were found to be insignificant. These results emphasize the need for targeted financial education programs to enhance digital financial inclusion. Policymakers and financial institutions should address regional disparities and integrate financial literacy into education and professional training. Strengthening financial literacy will improve financial decision-making, reduce digital transaction risks, and promote economic stability. This study provides valuable insights into developing effective strategies to enhance financial literacy in Sri Lanka’s digital banking sector.

Cyber Fraud and Financial Statement Integrity in Nigerian Deposit Money Banks: The Moderating Role of Internal Audit Effectiveness

Nkwonta Ifeoma Nnenna — 2026-03-28

The rapid digitisation of banking services has increased exposure to cyber fraud, including phishing, identity theft, system intrusion, and unauthorised electronic transactions. The effectiveness of internal audits can significantly influence the extent to which cyber fraud affects financial statement integrity, acting as a critical moderating factor. This study examined the effect of cyber fraud on the integrity of financial statements in Nigerian deposit money banks, with internal audit effectiveness as a moderating variable. Specifically, the study focused on vishing and card skimming as key forms of cyber fraud affecting financial reporting. A survey research design was adopted, utilising structured questionnaires to collect primary data from employees, including banking professionals, internal auditors, finance managers, and IT personnel from selected banks. Data were analysed using frequency tables, percentages, and multiple regression analysis. The findings revealed that both vishing (coefficient = -0.478, p = 0.000) and card skimming (coefficient = -0.352, p = 0.000) have significant negative effects on the integrity of financial statements, indicating that these cyber fraud activities compromise the accuracy, completeness, and reliability of financial reporting. Additionally, internal audit effectiveness was found to significantly moderate the relationship between cyber fraud and financial statement integrity, with interaction terms VISHIAE (coefficient = 0.145, p = 0.005) and CSIAE (coefficient = 0.127, p = 0.009), demonstrating that robust audit practices can mitigate the adverse impacts of fraudulent activities. Based on these findings, the study recommends strengthening cyber fraud prevention strategies, enhancing technological safeguards against card skimming, and reinforcing internal audit functions to protect financial statement integrity. The study contributes to understanding cyber fraud risks and the importance of internal audit oversight in maintaining reliable financial reporting within the Nigerian banking sector. The findings imply that policymakers and regulatory authorities, such as the Central Bank of Nigeria, should develop guidelines that promote the adoption of best practices in cyber risk management and audit governance.

An Empirical Study on the Impact of US Tariff Rates 2025 on the Indian Stock Market

S. Gautami — 2026-03-30

Background: The 2025 tariffs provide a timely opportunity to observe how modern financial markets respond to abrupt policy shifts. Prior research shows that uncertainty surrounding tariff announcements can swiftly affect asset prices. By tracing drivers such as uncertainty spikes and earnings revisions, the study clarifies the dynamics at play. Institutional and retail responses are contrasted, and practical recommendations for investors, asset managers, and policymakers are proposed to mitigate turbulence linked to trade policy.

Aim: The present study examines the short- and medium-term impacts of U.S. tariff rate changes in 2025 on the Indian stock market, with particular emphasis on abnormal returns, volatility dynamics, and sectoral heterogeneity.

Study Design: The study adopts an empirical research design using event study methodology combined with GARCH-based volatility analysis.

Place and Duration of the Study: The study focuses on the Indian stock market, analysing major indices and sectoral indices during the 2025 U.S. tariff announcement period.

Methodology: Daily stock index data from [DATE RANGE] were analysed using event study methodology with multiple event windows (±1, ±3, ±5 days) and GARCH (1,1) models to assess cumulative abnormal returns (CARs) and conditional volatility effects around tariff announcement dates. Daily closing prices for the Sensex, Nifty 50, and major sectoral indices were analysed over event windows centred on the tariff announcements (7-, 15-, and 30-day windows). Volatility measures and abnormal returns were calculated relative to pre-event benchmarks. A comparative analysis across sectors allowed the isolation of differential tariff sensitivities.

Results: The findings reveal statistically significant negative cumulative abnormal returns (ranging from −1.42% to −1.85% in the (−1, +1) window) and heightened conditional volatility during tariff announcement periods, particularly in export-oriented sectors (textiles, automobiles, metals). In contrast, pharmaceuticals and IT services exhibited statistically insignificant abnormal returns, reflecting tariff exemptions and service-oriented revenue models. Sector-wise results further highlight the asymmetric effects of tariffs. Export-oriented industries like textiles, automobiles, and metals were more affected, reflecting their greater reliance on the US market. Conversely, pharmaceuticals and IT services showed resilience owing to partial tariff exemptions, strong domestic demand, and service-focused revenue models. This evidence supports previous findings that a sector's exposure influences its sensitivity to trade policy shocks.

Conclusion: The study underscores the asymmetric nature of trade policy impacts on emerging market equities, where sectoral exposure plays a decisive role in shaping return and volatility responses. While the Indian stock market displayed a degree of resilience due to its domestically driven economic base, export-dependent industries remained particularly vulnerable to unilateral trade actions by major trading partners.

Determinants of Factors that Influence Taxpayers to Avoid Tax Evasion

Nur Handayani — 2026-03-30

Background: Tax law enforcement plays a crucial role in ensuring effective tax collection and building a fair, transparent tax system. Factors such as tax fairness, understanding, sanctions, and system quality significantly influence taxpayers’ perceptions and behavior toward tax evasion, with stronger fairness, knowledge, and enforcement reducing the likelihood of fraud.

Aims: This study aims to test and obtain empirical evidence related to the influence of tax justice, taxation system, level of understanding, tax sanctions, tax discrimination and developments in tax technology and information on the occurrence of tax avoidance by taxpayers in East Java

Study Design: This type of research is quantitative

Place and Duration of Study: The research population uses all MSMEs that are Corporate Taxpayers and registered at the East Java Pratama Tax Service Office (KPP), namely KPP Malang, South Malang, North Malang, Kediri, Pasuruan, Probolinggo, Jember, Banyuwangi, Batu, Tulungagung, Blitar, and Surabaya City in 2023 with sample criteria, namely Corporate Taxpayers and registered at the East Java Pratama Tax Service Office for at least 5 years since 2019, in the form of a PT have a minimum of 50 permanent employees, have a business in the manufacturing sector and Corporate Taxpayers who are not hereditary family businesses

Methodology: The data collection technique for this research uses literature studies and field research. The analysis technique used in this study uses Structural Equation Modeling (SEM) analysis.

Results: The conclusion of this study is that tax justice, taxation system, and tax discrimination have a significant influence on the occurrence of tax evasion or fraud. The level of tax understanding, tax sanctions, and the development of tax technology and information do not have a significant effect on tax avoidance or fraud.

Global Trends in Chartered Accountancy Research: A Bibliometric and Thematic Analysis (2020–2025)

Jyoti Madan — 2026-03-31

Background: The chartered accountancy profession is vital to global financial stability, but research on it remains fragmented. There is no comprehensive bibliometric mapping or systematic analysis, especially regarding its intersection with artificial intelligence.

Aim: The aim of this study is to map the growing body of research on the chartered accountancy profession and to identify its major thematic directions, publication trends, and emerging links with technology and artificial intelligence

Study Design: This study uses a bibliometric and thematic review design to examine peer-reviewed journal articles on the chartered accountancy profession. Although the broader database search covered the period from 2000 to 2025, the final screened sample retained for analysis falls within 2020 to 2025.

Place & Duration of Study: The study is based on a refined scholarly database export consisting of 121 journal articles on the chartered accountancy profession published between 2020 and 2025. A focused subset of 62 studies was also identified to examine the link between chartered accountancy, artificial intelligence, automation, and digital skills.

Methodology: The study applies bibliometric techniques to examine publication trends, country distribution, leading journals, and citation patterns, and complements this with thematic analysis of titles, abstracts, keywords, and study domains. This combined approach makes it possible to capture both the publication profile of the field and the main issues shaping current research.

Results: The findings show a clear rise in publication activity after 2020, with all retained articles belonging to the 2020–2025 period. The literature is dominated by publications from the United Kingdom and the United States, while Accounting and Business Research and Corporate Ownership and Control emerge as the leading outlets. Five major themes are identified: corporate governance and disclosure, audit practice and quality, professional identity and education, public sector and regulatory reforms, and technology and AI in accounting. Within the AI-related subset, recent studies increasingly focus on automation, ethical frameworks, and changing professional competencies.

Conclusion: The findings suggest that the chartered accountancy profession is being reshaped by regulatory change, digital transformation, and broader social expectations. These developments have important implications for market transparency, audit reliability, fiscal accountability, and the efficiency of accounting services. The study offers useful insights for professional bodies, regulators, and educators, and it also points to the need for further research on Global South contexts, AI adoption over time, and the expanding role of chartered accountants in sustainability assurance.

Group Farming for Sustainable Agriculture: A Study of the Joint Liability Groups in Kerala, India

K. P. Sandhya — 2026-03-31

This study looks at how group farming can support sustainable agriculture, with a focus on Joint Liability Groups (JLGs) in Kerala, India. It mainly tries to understand how much fallow land has been brought under cultivation through JLGs, how these groups have affected the economic condition of women farmers, and whether their farming practices are sustainable. The study uses both primary and secondary data. Primary data were collected from 340 members belonging to 170 JLGs in Palakkad district through a structured sampling method, while secondary data were taken from official reports and government sources. The findings show that JLG farming has played an important role in bringing fallow land into productive use. It has also improved the economic well-being of women farmers, as seen in the increase in their average monthly income and a reduction in income inequality after joining the groups. In addition, JLGs have encouraged the use of sustainable farming practices, especially organic and eco-friendly methods, although the level of adoption differs across regions. Overall, the study suggests that group farming through JLGs is an effective way to improve agricultural productivity, empower women, and promote sustainability, though regional differences indicate the need for better-targeted policy support.

Shrinkflation: A Consumer Perpective

Leonardus Ricky Rengkung — 2026-03-31

Shrinkflation is the process of reducing a product's size, quantity, or quality while maintaining its price, which can result in customers' trust. It has become a phenomenon in modern markets, particularly during periods of inflation and rising production costs. This practice creates contrasting dynamics between producers and consumers. From the producer's perspective, shrinkflation is a strategic response to cost pressures, competitive market conditions, and the need to protect profit margins without affecting consumer purchasing through price increases. Conversely, consumers may perceive shrinkflation as a form of hidden price increases that diminish product value and raise concerns about fairness and transparency. This study explores the phenomenon of shrinkflation from a consumer perspective. The methods used include analysis, synthesis, and generalization of related literature. The results show that consumer perception of shrinkflation is shaped by issues of transparency, fairness, awareness, and trust, and they perceive shrinkflation as a deceptive practice that erodes trust and leads to loss or deception, affecting brand loyalty and purchasing behavior.