JAFMS
Journal of Accounting, Finance & Management Strategy


 

 

 

 

 

 

 

 

 

 

 

 


Volume 21, Number 1, June 2026


Continuous Use Behavior after Acceptance of Information Systems: Exploring Continuous Use Intentions on Mobile Payment

Silvia Wan-Ju Liang, Rachel Wang, Ya Lun Tseng

1-34

 

   
 
Do Political Connections Affect the Relationship between Climate Risk and Dividend Policy? Evidence from China

Tsui-Jung Lin

35-64
 
Towards A More Effective Audit: A Theoretical Analysis of the Risk-Based Approach as A Strategic Alternative to the Traditional Approach

65-88

 

 

Foka Tagne Alain Gilles, Tsafack Zeugue Chanel Carole, Zoanzewe Jean Calvin, Tedongap Sob Sorelle


Capital Market Reactions to Overseas Fab Investment by Taiwan Semiconductor Manufacturing Company Limited (TSMC) Facing Geopolitical Risk

Kuang-Hsun Shih, Fu-Ming Lai, Yi-Hsien Wang


 

89-122

  

 

 

Local Taxation, Digital Financial Inclusion and SME Performance: The Case of CEMAC Countries

TCHOMGOUO NZALLI Jean Gédéon, BITOMO BEKOLO Thomas, TCHATCHOUA NYA Magloire

 

123-160

 

 

 

ESG Strategies for Corporate Sustainability: A Hybrid Balanced Scorecard DANP Approach

Ming-Fang Lee, Chih-Wen Teng, Wan-Rung Lin

 

 
161-188