Asian journal of accounting research

Adnan, ATM [VerfasserIn]
8(2023), 3, Seite 210-235: Asian perspective of capital market performance amid the COVID 19 pandemic A.T.M. Adnan
2023

Ariff, Akmalia M. [VerfasserIn]; Wan Adibah Wan Ismail [VerfasserIn]; Khairul Anuar Kamarudin [VerfasserIn]; Mohd Taufik Mohd Suffian [VerfasserIn]
8(2023), 3, Seite 279-292: Financial distress and tax avoidance the moderating effect of the COVID-19 pandemic Akmalia Ariff, Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Mohd Taufik Mohd Suffian
2023

Sun, Yen [VerfasserIn]; Amanda, Citra [VerfasserIn]; Centana, Berty Caroline [VerfasserIn]
8(2023), 3, Seite 293-306: The effect of hashrate, transaction volume, social media and macroeconomics on Bitcoin before and during the COVID-19 pandemic Yen Sun, Citra Amanda and Berty Caroline Centana
2023

Prakash, Nisha [VerfasserIn]; Maheshwari, Aditya [VerfasserIn]; Hawaldar, Aparna [VerfasserIn]
8(2023), 3, Seite 236-249: The impact of COVID-19 on the capital structure in emerging economies evidence from India Nisha Prakash and Aditya Maheshwari and Aparna Hawaldar
2023

Kanthana Ditkaew [VerfasserIn]; Muttanachai Suttipun [VerfasserIn]
8(2023), 3, Seite 269-278: The impact of audit data analytics on audit quality and audit review continuity in Thailand Kanthana Ditkaew, Muttanachai Suttipun
2023

Garfatta, Riadh [VerfasserIn]; Hamza, Mouna [VerfasserIn]; Zorgati, Imen [VerfasserIn]
8(2023), 3, Seite 307-318: COVID-19 outbreak and earnings management practice case of Tunisia Riadh Garfatta, Mouna Hamza, Imen Zorgati
2023

Thanyawee Pratoomsuwan [VerfasserIn]; Yingyot Chiaravutthi [VerfasserIn]
8(2023), 2, Seite 122-132: The interaction of corporate social responsibility (CSR) materiality and explicit assessment on willingness to invest perception of financial analysts Thanyawee Pratoomsuwan and Yingyot Chiaravutthi
2023

Habibah Solehah Ramli [VerfasserIn]; Md. Faruk Abdullah [VerfasserIn]; Alam, Md. Kausar [VerfasserIn]
8(2023), 2, Seite 145-156: Islamic crowdfunding practices in Malaysia a case study on Nusa Kapital Habibah Solehah Ramli and Md. Faruk Abdullah, Md. Kausar Alam
2023

Sharma, Sudhi [VerfasserIn]; Bhardwaj, Indira [VerfasserIn]; Kishore, Kamal [VerfasserIn]
8(2023), 2, Seite 184-193: Capturing the impact of accounting and regulatory variables on stock prices of banks an empirical study of Indian banks in panel data modeling Sudhi Sharma, Indira Bhardwaj, and Kamal Kishore
2023

Abdallah, Mariem Ben [VerfasserIn]; Bahloul, Slah [VerfasserIn]
8(2023), 2, Seite 110-121: Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure Mariem Ben Abdallah, Slah Bahloul
2023

Adem, Mohammed [VerfasserIn]
8(2023), 2, Seite 133-144: Impact of income diversification on bank stability a cross-country analysis Mohammed Adem
2023

Nasih, Mohammad [VerfasserIn]; Anridho, Nadia [VerfasserIn]; Rahayu, Nadia Klarita [VerfasserIn]; Nowland, John [VerfasserIn]
8(2023), 2, Seite 157-169: CEO masculinity and CSR disclosure evidence from Indonesia Mohammad Nasih, Nadia Anridho and Nadia Klarita Rahayu and John Nowland
2023

Bansal, Manish [VerfasserIn]
8(2023), 2, Seite 170-183: Earnings management contagion evidence from institutional equivalence Manish Bansal
2023

Sri Wahyuni [VerfasserIn]; Pujiharto, Pujiharto [VerfasserIn]; Pratama, Bima Cinintya [VerfasserIn]; Azizah, Nur [VerfasserIn]
8(2023), 2, Seite 194-206: Analysis of the rate of growth of intellectual capital ability in predicting present and future profitability of Sharia commercial banks in Indonesia Sri Wahyuni, Pujiharto Pujiharto, and Bima Cinintya Pratama and Siti Nur Azizah
2023

Lin, Hsiao-Lun [VerfasserIn]; Yen, Ai-Ru [VerfasserIn]
8(2023), 1, Seite 2-14: An examination of the association between interim audits and final audits Hsiao-Lun Lin and Ai-Ru Yen
2023

Kumari, J. S. [VerfasserIn]; Ajward, Roshan [VerfasserIn]
8(2023), 1, Seite 53-65: Whether the audit expectation-performance gap is expanding amid changes in audit landscape? new evidence from an emerging economy J.S. Kumari and Roshan Ajward
2023

Soroushyar, Afsaneh [VerfasserIn]
8(2023), 1, Seite 27-40: Auditor characteristics and the financial reporting quality the moderating role of the client business strategy Afsaneh Soroushyar
2023

Alam, Md. Kausar [VerfasserIn]; Tabash, Mosab I. [VerfasserIn]; Thakur, Oli Ahad [VerfasserIn]; Rahman, Mohammad Mizanur [VerfasserIn]; Siddiquii, M. Naim [VerfasserIn]; Hasan, Safiqul [VerfasserIn]
8(2023), 1, Seite 15-26: Independence and effectiveness of Shariah department officers to ensure Shariah compliance evidence from Islamic banks in Bangladesh Md. Kausar Alam, Mosab I. Tabash, Oli Ahad Thakur, Md. Mizanur Rahman and M. Naim Siddiquii and Safiqul Hasan
2023

Githaiga, Peter Nderitu [VerfasserIn]; Soi, Neddy [VerfasserIn]; Buigut, Kibet Koskei [VerfasserIn]
8(2023), 1, Seite 41-52: Does intellectual capital matter to MFIs' financial sustainability? Peter Nderitu Githaiga and Neddy Soi and Kibet Koskei Buigut
2023

Egbunike, Chinedu Francis [VerfasserIn]; Igbinovia, Ikponmwosa Michael [VerfasserIn]; Okafor, Kenebechukwu Jane [VerfasserIn]; Mmadubuobi, Lucy Cecilia [VerfasserIn]
8(2023), 1, Seite 66-79: Residual audit fee and real income smoothing evidence from quoted non-financial firms in Nigeria Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia and Kenebechukwu Jane Okafor and Lucy Cecilia Mmadubuobi
2023

Sivabalachandran, Thenuja [VerfasserIn]; Gooneratne, Tharusha [VerfasserIn]
8(2023), 1, Seite 80-93: Roles at crossroads complexities and conflicts surrounding management accountants' roles based on evidence from the Sri Lankan context Thenuja Sivabalachandran and Tharusha Gooneratne
2023

Alharasis, Esraa Esam [VerfasserIn]; Alidarous, Manal [VerfasserIn]; Jamaani, Fouad [VerfasserIn]
8(2023), 1, Seite 94-107: Auditor industry expertise and external audit prices empirical evidence from Amman Stock Exchange-listed companies Esraa Esam Alharasis, Manal Alidarous and Fouad Jamaani
2023

Valdiansyah, Riyan Harbi [VerfasserIn]; Murwaningsari, Etty [VerfasserIn]
7(2022), 3, Seite 279-294: Earnings quality determinants in pre-corona crisis another insight from bank core capital categories Riyan Harbi Valdiansyah, Etty Murwaningsari
2022

Pandey, Dharen Kumar [VerfasserIn]; Kumari, Vineeta [VerfasserIn]; Tiwari, Brajesh Kumar [VerfasserIn]
7(2022), 2, Seite 208-226: Impacts of corporate announcements on stock returns during the global pandemic evidence from the Indian stock market Dharen Kumar Pandey, Vineeta Kumari, Brajesh Kumar Tiwari
2022

Farooq, Umar [VerfasserIn]; Tabash, Mosab I. [VerfasserIn]; Abousamak, Ahmed [VerfasserIn]; Habib, Samar [VerfasserIn]
7(2022), 3, Seite 295-307: Behavioral biases in trade credit policy does it matter for financial performance? Umar Farooq, Mosab I. Tabash, Ahmed Abousamak, Samar Habib
2022

Haddad, Achraf [VerfasserIn]; El Ammari, Anis [VerfasserIn]; Bouri, Abdelfattah [VerfasserIn]
7(2022), 3, Seite 230-251: The effect of audit committee quality on the conventional and Islamic banks' financial performance between subprime and Corona crises Achraf Haddad, Anis El Ammari, Abdelfattah Bouri
2022

Herusetya, Antonius [VerfasserIn]; Suryadinata, Mariska [VerfasserIn]
7(2022), 3, Seite 266-278: Business strategy typologies do the board of commissioners and audit committee concern about prospector-type strategies? Antonius Herusetya, Mariska Suryadinata
2022

Alam, Md. Kausar [VerfasserIn]; Islam, Mohammad Shofiqul [VerfasserIn]; Islam, Fakir Tajul [VerfasserIn]; Tabash, Mosab I. [VerfasserIn]; Sahabuddin, Mohammad [VerfasserIn]; Alauddin, Muhammad [VerfasserIn]
7(2022), 3, Seite 332-343: One regulator diversified Shariah governance practices, why? Md. Kausar Alam, Mohammad Shofiqul Islam, Fakir Tajul Islam, Mosab I. Tabash, Mohammad Sahabuddin, Muhammad Alauddin
2022

Muhammad Iqmal Hisham Kamaruddin [VerfasserIn]; Mustafa Mohd Hanefah [VerfasserIn]
8(2022), 3, Seite 250-268: Professional shariah audit training via the e-learning approach during COVID-19 challenges and prospects Muhammad Iqmal Hisham Kamaruddin and Mustafa Mohd Hanefah
2022

Agustia, Dian [VerfasserIn]; Haryanto, Sendy Dwi [VerfasserIn]; Permatasari, Yani [VerfasserIn]; Midiantari, Putu Nidia [VerfasserIn]
7(2022), 3, Seite 252-265: Product innovation, firm performance and moderating role of technology capabilities Dian Agustia, Sendy Dwi Haryanto, Yani Permatasari, Putu Nidia Midiantari
2022

Deepal, Aluthgama Guruge [VerfasserIn]; Jayamaha, Ariyarathna [VerfasserIn]
7(2022), 3, Seite 308-319: Audit expectation gap a comprehensive literature review Aluthgama Guruge Deepal, Ariyarathna Jayamaha
2022

Aikins, Anthony Egyir [VerfasserIn]; Mensah, John Victor [VerfasserIn]; Kumi-Kyereme, Akwasi [VerfasserIn]
7(2022), 3, Seite 320-331: Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana Anthony Egyir Aikins, John Victor Mensah, Akwasi Kumi-Kyereme
2022

Githaiga, Peter Nderitu [VerfasserIn]
7(2022), 1, Seite 31-43: Revenue diversification and financial sustainability of microfinance institutions Peter Nderitu Githaiga
2021

Chaudhary, Pankaj [VerfasserIn]
7(2022), 1, Seite 44-58: Agency costs, board structure and institutional investors case of India Pankaj Chaudhary
2021

Rai, Varun Kumar [VerfasserIn]; Pandey, Dharen Kumar [VerfasserIn]
7(2022), 1, Seite 71-83: Does privatization of public sector banks affect stock prices? an event study approach on the Indian banking sector stocks Varun Kumar Rai, Dharen Kumar Pandey
2021

Fariha, Rifat [VerfasserIn]; Hossain, Mukarrom [VerfasserIn]; Ghosh, Ratan [VerfasserIn]
7(2022), 1, Seite 84-96: Board characteristics, audit committee attributes and firm performance empirical evidence from emerging economy Rifat Fariha, Md. Mukarrom Hossain, Ratan Ghosh
2021

Siddique, Asima [VerfasserIn]; Khan, Muhammad Asif [VerfasserIn]; Khan, Zeeshan [VerfasserIn]
7(2022), 2, Seite 182-194: The effect of credit risk management and bank-specific factors on the financial performance of the South Asian commercial banks Asima Siddique, Muhammad Asif Khan, Zeeshan Khan
2021

Wan Zurina Nik Abdul Majid [VerfasserIn]; Effiezal Aswadi bn Abdul Wahab [VerfasserIn]; Hasnah Haron [VerfasserIn]; Agustia, Dian [VerfasserIn]; Nasih, Mohammad [VerfasserIn]
7(2022), 2, Seite 146-162: Nonaudit services, audit committee characteristics and accruals quality in Malaysia Wan Zurina Nik Abdul Majid, Effiezal Aswadi Abdul Wahab, Hasnah Haron, Dian Agustia, Mohammad Nasih
2021

Adil, Mohd [VerfasserIn]; Singh, Yogita [VerfasserIn]; Ansari, Mohd Shamim [VerfasserIn]
7(2022), 1, Seite 17-30: How financial literacy moderate the association between behaviour biases and investment decision? Mohd Adil, Yogita Singh, Mohd. Shamim Ansari
2021

Alam, Md. Kausar [VerfasserIn]; Rahman, Mohammad Mizanur [VerfasserIn]; Runy, Mahfuza Kamal [VerfasserIn]; Samuel, Adedeji Babatunji [VerfasserIn]; Hassan, Md. Farjin [VerfasserIn]
7(2022), 1, Seite 2-16: The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality Md. Kausar Alam, Mohammad Mizanur Rahman, Mahfuza Kamal Runy, Babatunji Samuel Adedeji, Md. Farjin Hassan
2021

Kaur, Nripinder [VerfasserIn]; Singh, Vikramjit [VerfasserIn]
6(2021), 2, Seite 134-151: Empirically examining the impact of corporate social responsibility on financial performance evidence from Indian steel industry Nripinder Kaur and Vikramjit Singh
2021

Ghosh, Ratan [VerfasserIn]
6(2021), 3, Seite 281-295: Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic an application of MCDM-based approaches Ratan Ghosh
2021

Seneviratne, Chaturika Priyadarshani [VerfasserIn]; Martino, Ashan Lester [VerfasserIn]
6(2021), 3, Seite 309-323: Budgeting as practice and knowing in action: experimenting with Bourdieu’s theory of practice an empirical evidence from a public university Chaturika Priyadarshani Seneviratne, Ashan Lester Martino
2021

Nanda, Sudipta Kumar [VerfasserIn]; Barai, Parama [VerfasserIn]
6(2021), 2, Seite 210-227: Effect of insider trading on stock characteristics Sudipta Kumar Nanda and Parama Barai
2021

Islam, Shafiqul [VerfasserIn]
6(2021), 2, Seite 228-245: Investigating the relationship between integrated reporting and firm performance in a voluntary disclosure regime insights from Bangladesh Md. Shafiqul Islam
2021

Abogun, Segun [VerfasserIn]; Adigbole, Ezekiel Aiyenijo [VerfasserIn]; Olorede, Titilope Esther [VerfasserIn]
6(2021), 3, Seite 296-308: Income smoothing and firm value in a regulated market the moderating effect of market risk Segun Abogun and Ezekiel Aiyenijo Adigbole, Titilope Esther Olorede
2021

Yudhanti, Ceicilia Bintang Hari [VerfasserIn]; Tjahjadi, Bambang [VerfasserIn]
6(2021), 3, Seite 335-347: Drivers of social responsibility disclosure the moderation of the president director's busyness and political connections Ceicilia Bintang Hari Yudhanti, Bambang Tjahjadi
2021

Weqar, Faizi [VerfasserIn]; Sofi, Zubair Ahmad [VerfasserIn]; Haque, S. M. Imamul [VerfasserIn]
6(2021), 2, Seite 180-195: Nexus between intellectual capital and business performance evidence from India Faizi Weqar, Zubair Ahmad Sofi and S.M. Imamul Haque
2021

Goh, Clarence [VerfasserIn]
6(2021), 1, Seite 69-79: Examining the phenomenon of rounding in analysts' EPS forecasts evidence from Singapore Clarence Goh
2021

Rashid, Md. Mamunur [VerfasserIn]; Ali, Md. Mohobbot [VerfasserIn]; Hossain, Dewan Mahbood [VerfasserIn]
6(2021), 1, Seite 109-132: Strategic management accounting practices a literature review and opportunity for future research Md. Mamunur Rashid, Md. Mohobbot Ali, Dewan Mahboob Hossain
2021

Salina, Aigul P. [VerfasserIn]; Zhang, Xin [VerfasserIn]; Hassan, Omaima A. G. [VerfasserIn]
6(2021), 1, Seite 23-37: An assessment of the financial soundness of the Kazakh banks Aigul P. Salina, Xin Zhang and Omaima A.G. Hassan
2021

Bhatia, Parul [VerfasserIn]
6(2021), 1, Seite 38-54: Spillover effects in the financial year cycle for Indian markets Parul Bhatia
2021

Asare, Nicholas [VerfasserIn]; Laryea, Margaret Momo [VerfasserIn]; Onumah, Joseph Mensah [VerfasserIn]; Asamoah, Michael Effah [VerfasserIn]
6(2021), 1, Seite 55-68: Intellectual capital and asset quality in an emerging banking market Nicholas Asare, Margaret Momo Laryea, Joseph Mensah Onumah, Michael Effah Asamoah
2021

Azzari, Vitor [VerfasserIn]; Mainardes, Emerson Wagner [VerfasserIn]; Costa, Fábio Moraes da [VerfasserIn]
6(2021), 1, Seite 80-94: Accounting services quality a systematic literature review and bibliometric analysis Vitor Azzari, Emerson Wagner Mainardes and Fábio Moraes da Costa
2021

Githaiga, Peter Nderitu [VerfasserIn]
6(2021), 1, Seite 95-108: Human capital, income diversification and bank performance - an empirical study of East African banks Peter Nderitu Githaiga
2021

Mnif, Emna [VerfasserIn]; Jarboui, Anis [VerfasserIn]
7(2022), 1, Seite 59-70: Resilience of Islamic cryptocurrency markets to Covid-19 shocks and the Federal Reserve policy Emna Mnif, Anis Jarboui
2021

Molla, Md. Ibrahim [VerfasserIn]; Rahaman, Md. Kayes Bin [VerfasserIn]
7(2022), 1, Seite 97-110: Effect of advertising spending on operating and market performance of banks empirical evidence from Bangladesh Md. Ibrahim Molla, Md. Kayes Bin Rahaman
2021

Chaity, Naznin Sultana [VerfasserIn]; Islam, K.M. Zahidul [VerfasserIn]
7(2022), 2, Seite 114-128: Bank efficiency and practice of earnings management a study on listed commercial banks of Bangladesh Naznin Sultana Chaity, K.M. Zahidul Islam
2021

Rashid, Kashif [VerfasserIn]; Tariq, Yasir Bin [VerfasserIn]; Rehman, Mamoon Ur [VerfasserIn]
7(2022), 2, Seite 129-145: Behavioural errors and stock market investment decisions recent evidence from Pakistan Kashif Rashid, Yasir Bin Tariq, Mamoon Ur Rehman
2021

Tumwebaze, Zainabu [VerfasserIn]; Bananuka, Juma [VerfasserIn]; Kaawaase, Twaha Kigongo [VerfasserIn]; Bonareri, Caroline Tirisa [VerfasserIn]; Mutesasira, Fred [VerfasserIn]
7(2022), 2, Seite 163-181: Audit committee effectiveness, internal audit function and sustainability reporting practices Zainabu Tumwebaze, Juma Bananuka, Twaha Kigongo Kaawaase, Caroline Tirisa Bonareri, Fred Mutesasira
2021

Abdo, Manale [VerfasserIn]; Feghali, Khalil [VerfasserIn]; Zgheib, Mona Akram [VerfasserIn]
7(2022), 2, Seite 195-207: The role of emotional intelligence and personality on the overall internal control effectiveness applied on internal audit team member's behavior in Lebanese companies Manale Abdo, Khalil Feghali, Mona Akram Zgheib
2021

Averio, Thomas [VerfasserIn]
6(2021), 2, Seite 152-164: The analysis of influencing factors on the going concern audit opinion a study in manufacturing firms in Indonesia Thomas Averio
2021

Mondal, Amitava [VerfasserIn]; Ghosh, Chiranjit [VerfasserIn]
6(2021), 2, Seite 165-179: Effect of intellectual capital disclosure on cost of equity capital a study on Indian companies Amitava Mondal, Chiranjit Ghosh
2021

Nor Hafizah Zainal Abidin [VerfasserIn]; Yasin, Fatimah Mat [VerfasserIn]; Pendeta Zaba [VerfasserIn]
6(2021), 2, Seite 196-209: Independence from the perspective of the Shari'ah committee Nor Hafizah Zainal Abidin and Fatimah Mat Yasin, Ahmad Zainal Abidin
2021

Alawag, Glenny [VerfasserIn]
6(2021), 2, Seite 246-261: Business group opportunism the difference in real earnings management between parent firms and nonparent firms Glenny Alawag
2021

Bansal, Manish [VerfasserIn]; Ali, Asgar [VerfasserIn]; Choudhary, Bhawna [VerfasserIn]
6(2021), 3, Seite 266-280: Real earnings management and stock returns moderating role of cross-sectional effects Manish Bansal and Asgar Ali, Bhawna Choudhary
2021

Nazir, Aamir [VerfasserIn]; Azam, Muhammad [VerfasserIn]; Khalid, Muhammed Usman [VerfasserIn]
6(2021), 3, Seite 324-334: Debt financing and firm performance empirical evidence from the Pakistan Stock Exchange Aamir Nazir, Muhammad Azam and Muhammed Usman Khalid
2021

Kaawaase, Twaha Kigongo [VerfasserIn]; Nairuba, Catherine [VerfasserIn]; Akankunda, Brendah [VerfasserIn]; Bananuka, Juma [VerfasserIn]
6(2021), 3, Seite 348-366: Corporate governance, internal audit quality and financial reporting quality of financial institutions Twaha Kigongo Kaawaase, Catherine Nairuba, Brendah Akankunda and Juma Bananuka
2021

Liu, Anthony A. [VerfasserIn]
5(2020), 1, Seite 63-79: Trainee auditors' perception of ethical climate and workplace bullying in Chinese audit firms Anthony A. Liu
2020

Azam Abdelhakeem Khalid [VerfasserIn]
5(2020), 1, Seite 81-89: Role of audit and governance committee for internal Shariah audit effectiveness in Islamic banks Azam Abdelhakeem Khalid
2020

Narayanasamy, Sivasankaran [VerfasserIn]
5(2020), 1, Seite 103-118: What makes accounting interesting for learners? viewpoint of a teacher from India Sivasankaran Narayanasamy
2020

Prasad, Krishna [VerfasserIn]; Prabhu, Nandan [VerfasserIn]
5(2020), 1, Seite 119-134: Does earnings surprise determine the timing of the earnings announcement? evidence from earnings announcements of Indian companies Krishna Prasad, Nandan Prabhu
2020

Rajeevan, Shanmugavel [VerfasserIn]
5(2020), 1, Seite 15-31: Building a bulletproof whistleblowing environment: an accountant's perspective Shanmugavel Rajeevan
2020

Dang, Dagwom Yohanna [VerfasserIn]; Akwe, James Ayuba [VerfasserIn]; Garba, Salisu Balago [VerfasserIn]
5(2020), 1, Seite 47-61: Credit relevance after mandatory IFRS adoption in deposit money banks of Nigeria: a difference-in-differences (D-in-D) approach Dagwom Yohanna Dang, James Ayuba Akwe, Salisu Balago Garba
2020

Fatma, Nurani [VerfasserIn]; Hidayat, Widi [VerfasserIn]
5(2020), 1, Seite 3-13: Earnings persistence, earnings power, and equity valuation in consumer goods firms Nurani Fatma and Widi Hidayat
2020

Swarnapali, Chandani [VerfasserIn]
5(2020), 1, Seite 33-46: Sustainability disclosure and earnings informativeness: evidence from Sri Lanka RM Nayana Chandani Swarnapali
2020

Kalifa, Abdarahman M. [VerfasserIn]; Triyuwono, Iwan [VerfasserIn]; Irianto, Gugus [VerfasserIn]; Prihatiningtias, Yeney Widya [VerfasserIn]
5(2020), 1, Seite 91-102: The use and benefit of management accounting practices in Libyan oil companies Abdarahman M. Kalifa, Iwan Triyuwono, Gugus Irianto, Yeney Widya Prihatiningtias
2020

Khan, Muhammad Asif [VerfasserIn]; Siddique, Asima [VerfasserIn]; Sarwar, Zahid [VerfasserIn]
5(2020), 1, Seite 135-145: Determinants of non-performing loans in the banking sector in developing state Muhammad Asif Khan, Asima Siddique, Zahid Sarwar
2020

Farhangdoust, Shayan [VerfasserIn]; Sayadi, Lida [VerfasserIn]
5(2020), 1, Seite 147-173: Capturing differences in conservatism following earnings restatements: further evidence from Tehran Stock Exchange Shayan Farhangdoust, Lida Sayadi
2020

Ghosh, Ratan [VerfasserIn]; Sen, Kanon Kumar [VerfasserIn]; Riva, Farzana [VerfasserIn]
5(2020), 2, Seite 327-340: Behavioral determinants of nonperforming loans in Bangladesh Ratan Ghosh and Kanon Kumar Sen, Farzana Riva
2020

Hejranijamil, Marziyeh [VerfasserIn]; Hejranijamil, Afsane [VerfasserIn]; Shekarkhah, Javad [VerfasserIn]
5(2020), 2, Seite 179-194: Accounting conservatism and uncertainty in business environments using financial data of listed companies in the Tehran stock exchange Marziyeh Hejranijamil, Afsane Hejranijamil and Javad Shekarkhah
2020

Bidari, Gopi [VerfasserIn]; Djajadikerta, Hadrian Geri [VerfasserIn]
5(2020), 2, Seite 209-224: Factors influencing corporate social responsibility disclosures in Nepalese banks Gopi Bidari and Hadrian Geri Djajadikerta
2020

Siladjaja, Muljanto [VerfasserIn]; Anwar, Yuli [VerfasserIn]
5(2020), 2, Seite 269-283: The impact of innate accruals quality on the future market value moderated by dividend policy Muljanto Siladjaja, Yuli Anwar
2020

Al-Hadrami, Abdullah [VerfasserIn]; Rafiki, Ahmad [VerfasserIn]; Sarea, Adel M. [VerfasserIn]
5(2020), 2, Seite 299-313: The impact of an audit committee's independence and competence on investment decision a study in Bahrain Abdullah Al-Hadrami, Ahmad Rafiki, Adel Sarea
2020

Morshed, Amer [VerfasserIn]
5(2020), 2, Seite 257-267: Role of working capital management in profitability considering the connection between accounting and finance Amer Morshed
2020

Nazli Anum Mohd Ghazali [VerfasserIn]
5(2020), 2, Seite 285-298: Governance and ownership in Malaysia their impacts on corporate performance Nazli Anum Mohd Ghazali
2020

Aslam, Ejaz [VerfasserIn]; Bin Haron, Razali [VerfasserIn]
5(2020), 2, Seite 195-208: The influence of corporate governance on intellectual capital efficiency evidence from Islamic banks of OIC countries Ejaz Aslam and Razali Haron
2020

Rifai, Mohammad Husen [VerfasserIn]; Mardijuwono, Agus Widodo [VerfasserIn]
5(2020), 2, Seite 315-325: Relationship between auditor integrity and organizational commitment to fraud prevention Mohammad Husen Rifai, Agus Widodo Mardijuwono
2020

Dey, Pappu Kumar [VerfasserIn]; Roy, Manas [VerfasserIn]; Akter, Mohsina [VerfasserIn]
5(2020), 2, Seite 225-239: What determines forward-looking information disclosure in Bangladesh? Pappu Kumar Dey, Manas Roy, Mohsina Akter
2020

Ghosh, Protap Kumar [VerfasserIn]; Bairagi, Ranajit Kumar [VerfasserIn]; Mondal, Abinash [VerfasserIn]
5(2020), 2, Seite 341-352: Adoption of principle-based IFRS and intercompany comparability of operating performance Protap Kumar Ghosh, Ranajit Kumar Bairagi and Abinash Mondal
2020

Naimah, Zahroh [VerfasserIn]; Mukti, Nico Acintyo [VerfasserIn]
4(2019), 2, Seite 170-180: The influence of audit committee's and company's characteristic on intellectual capital disclosure Zahroh Naimah and Nico Acintyo Mukti
2019

Rajeevan, Shanmugavel [VerfasserIn]
4(2019), 2, Seite 202-232: Management accountant's role and society's expectations Sri Lankan study Shanmugavel Rajeevan
2019

Mbona, Reginald Masimba [VerfasserIn]; Kong, Yusheng [VerfasserIn]
4(2019), 2, Seite 233-245: Financial statement analysis principal component analysis (PCA) approach case study on China telecoms industry Reginald Masimba Mbona and Kong Yusheng
2019

Ali, Syed Tauseef [VerfasserIn]; Yang, Zhen [VerfasserIn]; Sarwar, Zahid [VerfasserIn]; Ali, Farman [VerfasserIn]
4(2019), 2, Seite 293-314: The impact of corporate governance on the cost of equity evidence from cement sector of Pakistan Syed Tauseef Ali, Zhen Yang and Zahid Sarwar, Farman Ali
2019

Aliyu, Usman Shehu [VerfasserIn]
4(2019), 1, Seite 2-17: Board characteristic and corporate environmental reporting in Nigeria Usman Shehu Aliyu
2019

Nor, Wahyudin [VerfasserIn]; Hudaya, Muhammad [VerfasserIn]; Novriyandana, Rifqi [VerfasserIn]
4(2019), 1, Seite 112-128: Financial statements disclosure on Indonesian local government websites a quest of its determinant(s) Wahyudin Nor, Muhammad Hudaya and Rifqi Novriyandana
2019

Abdillah, Muhammad Rifqi [VerfasserIn]; Mardijuwono, Agus Widodo [VerfasserIn]; Habiburrochman, Habiburrochman [VerfasserIn]
4(2019), 1, Seite 129-144: The effect of company characteristics and auditor characteristics to audit report lag Muhammad Rifqi Abdillah, Agus Widodo Mardijuwono and Habiburrochman Habiburrochman
2019

Oktavia, Oktavia [VerfasserIn]; Siregar, Sylvia Veronica [VerfasserIn]; Wardhani, Ratna [VerfasserIn]; Rahayu, Ning [VerfasserIn]
4(2019), 1, Seite 70-94: The role of country taxen vironment on the relationship between financial derivatives and tax avoidance Oktavia Oktavia, Sylvia Veronica Siregar, Ratna Wardhani and Ning Rahayu
2019

Bin Khidmat, Waqas [VerfasserIn]; Wang, Man [VerfasserIn]; Awan, Sadi [VerfasserIn]
4(2019), 1, Seite 95-111: The value relevance of R&D and free cash flow in an efficient investment setup evidence from Chinese A-listed firms Waqas Bin Khidmat, Man Wang and Sadia Awan
2019

Simamora, Rahmat Akbar [VerfasserIn]; Hendarjatno, Hendarjatno [VerfasserIn]
4(2019), 1, Seite 145-156: The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion Rahmat Akbar Simamora and Hendarjatno Hendarjatno
2019

Nawangsari, Filmiar Yunida [VerfasserIn]; Iswajuni, Iswajuni [VerfasserIn]
4(2019), 1, Seite 157-168: The effects of auditor switching towards abnormal return in manufacturing company Filmiar Yunida Nawangsari and Iswajuni Iswajuni
2019

Suhadak [VerfasserIn]; Kurniaty [VerfasserIn]; Handayani, Siti Ragil [VerfasserIn]; Sri Mangesti, Rahayu [VerfasserIn]
4(2019), 1, Seite 18-34: Stock return and financialperformance as moderationvariable in influence of good corporate governance towards corporate value Suhadak, Kurniaty, Siti Ragil Handayani and Sri Mangesti Rahayu
2019

Saheli, Mahdi [VerfasserIn]; Sehat, Mohsen [VerfasserIn]
4(2019), 1, Seite 36-51: Debt maturity structure,institutional ownership andaccounting conservatism evidence from Iranian listed companies Mahdi Salehi and Mohsen Sehat
2019

Kapoor, Nimisha [VerfasserIn]; Goel, Sandeep [VerfasserIn]
4(2019), 1, Seite 52-69: Do diligent independent directors restrain earnings management practices? Indian lessons for the global world Nimisha Kapoor and Sandeep Goel
2019

Lokanan, Mark [VerfasserIn]; Tran, Vincent [VerfasserIn]; Nam Hoai Vuong [VerfasserIn]
4(2019), 2, Seite 181-201: Detecting anomalies in financial statements using machine learning algorithm the case of Vietnamese listed firms Mark Lokanan and Vincent Tran, Nam Hoai Vuong
2019

Tamanni, Luqyan [VerfasserIn]; Besar, Mohd Hairul Azrin Haji [VerfasserIn]
4(2019), 2, Seite 260-279: Profitability vs poverty alleviation has banking logic influences Islamic microfinance institutions? Luqyan Tamanni, Mohd Hairul Azrin Haji Besar
2019

Duho, King Carl Tornam [VerfasserIn]; Onumah, Joseph Mensah [VerfasserIn]
4(2019), 2, Seite 246-259: Bank diversification strategy and intellectual capital in Ghana an empirical analysis King Carl Tornam Duho and Joseph Mensah Onumah
2019

Kholilah [VerfasserIn]; Wafaretta, Vega [VerfasserIn]; Syariati, Dian [VerfasserIn]
4(2019), 2, Seite 280-292: Enhancing cognitive and entrepreneurship competencies through EBL preparation for disruption era Kholilah, Vega Wafaretta and Dian Syariati
2019

Abbas, Ahmad [VerfasserIn]; Arizah, Ainun [VerfasserIn]
4(2019), 2, Seite 315-326: Marketability, profitability, and profit-loss sharing evidence from sharia banking in Indonesia Ahmad Abbas, Ainun Arizah
2019

Sudaryati, Erina [VerfasserIn]; Tri Angga, Kusuma [VerfasserIn]
3(2018), 2, Seite 181-189: The impact of framing and groupthink to the career selection decision of accounting major students Erina Sudaryati, Tri Angga Kusuma
2018

Basuki, Basuki [VerfasserIn]; Irwanda, Riasty Dewi [VerfasserIn]
3(2018), 2, Seite 169-180: Environmental cost analysis and reporting to measure environmental performance in realizing eco-efficiency at PT Industri Kereta Api (Persero) Basuki Basuki and Riasty Dewi Irwanda
2018

Bansal, Rohit [VerfasserIn]; Arun Singh [VerfasserIn]; Kumar, Sushil [VerfasserIn]; Gupta, Rajni [VerfasserIn]
3(2018), 2, Seite 236-254: Evaluating factors of profitability for Indian banking sector a panel regression Rohit Bansal, Arun Singh, Sushil Kumar, Rajni Gupta
2018

Lasmana, Mienati Somya [VerfasserIn]; Rodhiyah, Reni Eka Isyatir [VerfasserIn]
3(2018), 2, Seite 190-201: Changes of PTKP, PPh, PPN and PPnBM its linkages on DJP East Java II Mienati Somya Lasmana, Reni Eka Isyatir Rodhiyah
2018

Shahzadi, Sidra [VerfasserIn]; Khan, Rizwan [VerfasserIn]; Toor, Maryam [VerfasserIn]; Ul Haq, Ayaz [VerfasserIn]
3(2018), 2, Seite 211-223: Impact of external and internal factors on management accounting practices a study of Pakistan Sidra Shahzadi, Rizwan Khan, Maryam Toor, Ayaz ul Haq
2018

Iswajuni, Iswajuni [VerfasserIn]; Manasikana, Arina [VerfasserIn]; Soetedjo, Soegeng [VerfasserIn]
3(2018), 2, Seite 224-235: The effect of enterprise risk management (ERM) on firm value in manufacturing companies listed on Indonesian Stock Exchange year 2010-2013 Iswajuni Iswajuni, Arina Manasikana, Soegeng Soetedjo
2018

Olaoye, Clement Olatunji [VerfasserIn]; Ogunleye, Stephen Ayodeji [VerfasserIn]; Solanke, Festus Taiwo [VerfasserIn]
3(2018), 2, Seite 202-210: Tax audit and tax productivity in Lagos state, Nigeria Clement Olatunji Olaoye, Stephen Ayodeji Ogunleye, Festus Taiwo Solanke
2018

Egbunike, Chinedu Francis [VerfasserIn]; Okerekeoti, Chinedu Uchenna [VerfasserIn]
3(2018), 2, Seite 142-168: Macroeconomic factors, firm characteristics and financial performance a study of selected quoted manufacturing firms in Nigeria Chinedu Francis Egbunike, Chinedu Uchenna Okerekeoti
2018

Tjenggoro, Felix Novendra [VerfasserIn]; Prasetyo, Khusnul [VerfasserIn]
3(2018), 1, Seite 72-81: The usage of green building concept to reduce operating costs (study case of PT. Prodia Widyahusada) Felix Novendra Tjenggoro, Khusnul Prasetyo
2018

Mahrani, Mayang [VerfasserIn]; Soewarno, Noorlailie [VerfasserIn]
3(2018), 1, Seite 41-60: The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable Mayang Mahrani, Noorlailie Soewarno
2018

Egbunike, Chinedu Francis [VerfasserIn]; Odum, Augustine N. [VerfasserIn]
3(2018), 1, Seite 82-111: Board leadership structure and earnings quality evidence from quoted manufacturing firms in Nigeria Chinedu Francis Egbunike, Augustine N. Odum
2018

Paramaduhita, Aqmarina Vaharani [VerfasserIn]; Mustikasari, Elia [VerfasserIn]
3(2018), 1, Seite 112-122: Non-employee individual taxpayer compliance relationship with income and perception of taxpayer Aqmarina Vaharani Paramaduhita, Elia Mustikasari
2018

Hairul Azlan Annuar [VerfasserIn]
3(2018), 1, Seite 2-14: Malaysian evidence supporting theoretical integration of roles of non-executive directors Hairul Azlan Annuar
2018

Mohammadi, Mohammad [VerfasserIn]; Kardan, Behzad [VerfasserIn]; Salehi, Mahdi [VerfasserIn]
3(2018), 1, Seite 15-27: The relationship between cash holdings, investment opportunities and financial constraint with audit fees Mohammad Mohammadi, Behzad Kardan, Mahdi Salehi
2018

Nirwana [VerfasserIn]; Haliah [VerfasserIn]
3(2018), 1, Seite 28-40: Determinant factor of the quality of financial statements and performance of the government by adding contextual factors personal factor, system/administrative factor Nirwana, Haliah
2018

Mardijuwono, Agus Widodo [VerfasserIn]; Subianto, Charis [VerfasserIn]
3(2018), 1, Seite 61-71: Independence, professionalism, professional skepticism the relation toward the resulted audit quality Agus Widodo Mardijuwono, Charis Subianto
2018

Adiputra, I Made Pradana [VerfasserIn]; Utama, Sidharta [VerfasserIn]; Rossieta, Hilda [VerfasserIn]
3(2018), 1, Seite 123-138: Transparency of local government in Indonesia I Made Pradana Adiputra, Sidharta Utama, Hilda Rossieta
2018

Christiawan, Yulius Jogi [VerfasserIn]; Rahmiati, Alfa [VerfasserIn]
2(2017), 1, Seite 11-17: Detecting earnings management a foreign exchange losses (FEL) model Yulius Jogi Christiawan, Alfa Rahmiati
2017

Suhardianto, Novrys [VerfasserIn]; Subroto, Bambang [VerfasserIn]; Chandrarin, Grahita [VerfasserIn]
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2017

Kumar, Tapos [VerfasserIn]
2(2017), 1, Seite 45-61: Achieving sustainable development through environment accounting from the global perspective evidence from Bangladesh Tapos Kumar
2017

Harymawan, Iman [VerfasserIn]; Nurillah, Dewi [VerfasserIn]
2(2017), 2, Seite 1-7: Do reputable companies produce a high quality of financial statements? Iman Harymawan, Dewi Nurillah
2017

Isnalita [VerfasserIn]; Narsa, I Made [VerfasserIn]
2(2017), 2, Seite 8-14: CSR disclosure, customer loyalty, and firm values (study at mining company listed in Indonesia Stock Exchange) Isnalita, I Made Narsa
2017

Ngo, Quang-Huy [VerfasserIn]; Doan, Thi-Nam-Ninh [VerfasserIn]; Huynh, Thanh-Nha [VerfasserIn]
2(2017), 2, Seite 15-28: A study on managers' creation of budgetary slack in emerging economies the case of Vietnam Quang-Huy Ngo, Thi-Nam-Ninh Doan, Thanh-Nha Huynh
2017

Triani, Ni Nyoman Alit [VerfasserIn]; Satyawan, Made Dudy [VerfasserIn]; Yanthi, Merlyana Dwinda [VerfasserIn]
2(2017), 2, Seite 29-35: Determining the effectiveness of going concern audit opinion by ISA 570 Ni Nyoman Alit Triani, Made Dudy Satyawan, Merlyana Dwinda Yanthi
2017

Behzadian, Fatah [VerfasserIn]; Nia, Naser Izadi [VerfasserIn]
2(2017), 2, Seite 36-47: An investigation of expectation gap between independent auditors and users from auditing services related to the quality of auditing services based on their role and professional features Fatah Behzadian, Naser Izadi Nia
2017

Yuliarini, Sarah [VerfasserIn]; Ku Nor Izah Ku Ismail [VerfasserIn]; Tantri Bararoh [VerfasserIn]
2(2017), 1, Seite 1-6: Concept of remuneration and management behavior evaluation in Indonesia Sarah Yuliarini, Ku Nor Izah Bt Ku Ismail, Tantri Bararoh
2017

Wiyarni [VerfasserIn]
2(2017), 1, Seite 7-10: Traditional market accounting: management or financial accounting? Wiyarni
2017

Rahmiati, Alfa [VerfasserIn]; Sandi, Resti [VerfasserIn]
1(2016), 1, Seite 8-15: Exploring the arm's length transfer pricing strategy for taxation purpose an ethnographic study in a manufacturing enterprise Alfa Rahmiati, Resti Sandi
2016

Tandean, Vivi Adeyani [VerfasserIn]; Winnie [VerfasserIn]
1(2016), 1, Seite 28-38: The effect of good corporate governance on tax avoidance an empirical study on manufacturing companies listed in idx period 2010-2013 Vivi Adeyani Tandean, Winnie
2016

Nowland, John [VerfasserIn]
1(2016), 2, Seite 39-43: Measuring board of director performance an overview and future research opportunities John Nowland
2016

Lisa, Oyong [VerfasserIn]
1(2016), 2, Seite 44-51: Determinants distribution of financing and the implications to profitability empirical study on cooperative Sharia Baitul Maal wa Tamwil (BMT) in Indonesia Oyong Lisa
2016

Ningsih, Sri [VerfasserIn]
1(2016), 1, Seite 16-27: The antecedents of non-unqualified opinions of local governments financial statements a study on counties and cities in East Java Province Sri Ningsih
2016

Setiawan, Amelia [VerfasserIn]
1(2016), 2, Seite 62-70: Integrated reporting: are Indonesian companies ready to do It? Amelia Setiawan
2016

Rahman, Mara Ridhuan Che Abdul [VerfasserIn]
1(2016), 2, Seite 71-82: Practical challenge of content analysis an illustrative example from recoding ic information in the UK's companies annual reports Mara Ridhuan Che Abdul Rahman
2016

Rahman, Md Jahidur [VerfasserIn]; Phllis, Mo Lai Lan [VerfasserIn]; Mo, Lam [VerfasserIn]
1(2016), 1, Seite 1-7: The impact of the prohibition of non-audit services on the profitability of Big-4-affiliated audit firms in Bangladesh Md Jahidur Rahman, Mo Lai Lan Phllis, Lam Mo
2016

Irafahmi, Diana Tien [VerfasserIn]; Sulastri [VerfasserIn]
1(2016), 2, Seite 52-61: Developing an accounting textbook using collaborative learning and ifrs for senior high school students in Indonesia Diana Tien Irafahmi, Sulastri
2016

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