Asian Journal of Accounting Research , Open Access
Issue(s) available: 25 – From Volume: 1 Issue: 1, to Volume: 10 Issue: 1
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Volume 10
- Issue 1 2025
The relationship between financial statement comparability and accounting conditional and unconditional conservatism
Mahdi Salehi, Toktam Ghasemi Sarnish, Abedalqader RababahThe primary objective of this study is to examine the correlation between financial statement comparability and conditional and unconditional conservatism within companies listed…
Timeliness in financial reporting in emerging markets: investigating the effect of joint audits
Mohammad Nasser Almarzouq, Souod Alazemi, Abdulrahman Alrefai, Abdullah AlawadhiThis study examines joint audits’ impact on financial statement timeliness in emerging markets in Kuwait.
Nexus between ESG scores and financial performance: evidence from the Indian banking sector
Ramesh Prasad, Amitava MondalThis research analyzes the impact of “Environmental, Social, and Governance” (ESG) practices on Indian banks’ performances with respect to market and operational performance.
The role of integrated reporting and earnings management on the combined assurance and capital market liquidity relationship
Augustine Donkor, Terri Trireksani, Hadrian Geri DjajadikertaThis study examines the role of integrated reporting (IR) and earnings management (EM) practices on the combined assurance model (CA) and the firms’ capital market liquidity…
Voluntary cybersecurity risk disclosures and firms’ characteristics: the moderating role of the knowledge-intensive industry
Harmandeep SinghThis study examines voluntary cybersecurity risk disclosures (VCRD) by listed Indian companies. It also investigates how it relates to firm-specific characteristics such as size…
Mediating role of earnings management upon nexus among bank financial leverage and economic financial stability
Bisan Khalil Almasri, David Sunoco, Mohammad Al-saidThis research aims to investigate the relationship between banks’ financial leverage and economic financial stability, and as a result, the research will discuss the role of…
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…
ISSN:
2459-9700e-ISSN:
2443-4175Online date, start – end:
2016Journal’s owner:
Universitas Airlangga(opens new window)Open Access:
open accessEditor:
- Dr. Iman Harymawan