International Journal of Accounting, Finance and Risk Management

Volume 9, Issue 4, December 2024

  • Research/Technical Note

    Estimating Risk of Debt Instruments Using the CreditMetricsTM Method: On the Example of JSCMB ‘Ipoteka-Bank’, Uzbekistan

    Mirzayeva Fotima Mirrakhimzhonovna*, Zokirzhonov Mukhammadsodiq Ravshanbek Ugli

    Issue: Volume 9, Issue 4, December 2024
    Pages: 124-130
    Received: 17 March 2024
    Accepted: 10 July 2024
    Published: 10 October 2024
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    Abstract: In the article, credit risk assessment metric of a debt financial instrument, in particular a corporate Eurobond, is studied within the framework of the relevance of risk assessment in the financial sector due to the dangers and complexities of time. Joint-Stock Commercial Mortgage Bank ‘Ipoteka-Bank’, operating in the banking sector of the Republi... Show More
  • Review Article

    Building the Foundation: Towards a Theoretical Framework for Forensic Accounting

    Aloysius Vutumu*

    Issue: Volume 9, Issue 4, December 2024
    Pages: 131-141
    Received: 16 September 2024
    Accepted: 4 October 2024
    Published: 29 October 2024
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    Abstract: This study proposed a forensic accounting theory after examining how the impact of certain variables and their interplay on forensic accounting practices can contribute to developing integrated and robust fraud prevention strategies, enhance organizational accountability, and strengthen the overall integrity of financial and internal control system... Show More