Asian Journal of Accounting Research , Open Access
Issue(s) available: 24 – From Volume: 1 Issue: 1, to Volume: 9 Issue: 4
The effect of internal control on earnings response coefficient
Zhiqiang Liu, Saidatunur Fauzi Saidin, Mohammad Noor Hisham OsmanThe purpose of this paper is to investigate the effect of internal control (IC) on earnings quality from the perspective of the capital market. Specifically, it examines the…
ESG rating disagreements and stock price crash risk: can distraction, regional digital economy and corporate intelligence maturity play important roles?
Yiyuan LiESG issues are gaining increasing attention from investors, but the environmental, social and governance (ESG) rating disagreement caused by different standards of rating agencies…
How social pressure anomie influences shadow accounting functions: the role of voluntary disclosure development in Iran
Leila Zamanianfar, Mohammadreza AbdoliThis article aims to contribute to the accounting knowledge literature by presenting the framework of shadow accounting functions (SAF) and investigating the effect of…
Exploring the interplay of earnings management, business strategy and market competition: the case of Indonesia and South Korea
Adela Cornelia Fedora, Felizia Arni Rudiawarni, Dedhy Sulistiawan, Abdurrahman GümrahThe purpose of this study is to investigate the connection between earnings management, business strategy, and market competition.
Does audit committee composition influence firm performance? Evidence from the top NSE-listed non-financial companies of India
Abhisheck Kumar Singhania, Nagari Mohan PandaThis study aims to examine the influence of Audit Committee (AC) composition on Firm Performance (FP) by measuring AC composition (ACC) with a composite score based on the varying…
Foreign exchange market herd behaviour: empirical study in ASEAN-5 countries
Nevi Danila, Priyanka AggarwalThe study examines the herd behaviour in Association of Southeast Asian Nations (ASEAN)-5 foreign exchange markets: Indonesia, Malaysia, Philippines, Singapore and Thailand.
The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry
Esraa Esam AlharasisThe objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing – 701…
ISSN:
2459-9700e-ISSN:
2443-4175Online date, start – end:
2016Journal’s owner:
Universitas Airlangga(opens new window)Open Access:
open accessEditor:
- Dr. Iman Harymawan