British Journal of Accounting, Auditing and Finance Research is an international peer-reviewed journal published by the British Research Institute, United Kingdom. British Journal of Accounting Auditing and Finance Research welcomes outstanding research papers in, Finance: Financial Economics, Research Method and Method in Banking and Finance, Financial Analysis, Banks and Financial Institution Management, Corporate Finance and Corporate Risk Management. Auditing: Control Risks, Detection Risks, Financial Statement Assertions, Fraud Deterrence Accounting Theory, Management Accounting, Financial Accounting, Accounting Ethics, Accounting Information Systems, Accounting Methods, Risk Assessment and other related topics. BJAAFR is published in both online and printed versions