Asian Review of Accounting: Volume 32 Issue 4

Discussion of busy CEO and financial statement footnotes readability: evidence from Indonesia

Li Yao

This paper aims to discuss Harymawan et al. (2023) and suggest a few areas for improvement.

Renovation in environmental, social and governance (ESG) research: the application of machine learning

Abby Yaqing Zhang, Joseph H. Zhang

Environmental, social and governance (ESG) factors have become increasingly important in investment decisions, leading to a surge in ESG investing and the rise of sustainable…

Busy CEO and financial statement footnotes readability: evidence from Indonesia

Iman Harymawan, Melinda Cahyaning Ratri, Eka Sari Ayuningtyas

This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia.

Navigating the capital investment through national governance in BRICS economies: the role of cash holdings

Umar Farooq, Ahmad A. Al-Naimi, Muhammad Irfanullah Arfeen, Mohammad Ahmad Alnaimat

The current analysis aims to explore the role of cash holdings in the nexus of national governance and capital investment (CIN).

Justice, power and voluntary tax compliance: a moderation analysis among taxpayers in Addis Ababa, Ethiopia

Lemessa Bayissa Gobena

The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the…

The external organizational environment and its impact on strategic management accounting practices: an empirical investigation

Md. Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful Alam

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity

Shilin Liu, Noor Adwa Sulaiman, Suhaily Shahimi

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures…