Asian Journal of Accounting Research: Volume 9 Issue 4 , Open Access

Financial reporting quality, industrial revolution 4.0 and social well-being among Malaysian public companies

Wan Adibah Wan Ismail, Marziana Madah Marzuki, Nor Asma Lode

This study examines the relationship between financial reporting quality, Industrial Revolution 4.0 and social well-being of stakeholders among public companies in Malaysia.

Unpacking the financial attributes of blue-chip non-fungible tokens (NFTs) against traditional and digital assets

Shinta Amalina Hazrati Havidz, Maria Divina Santoso, Theodore Alexander, Caroline Caroline

This study aims to identify the financial attributes of non-fungible tokens (NFTs) as safe havens, hedges or diversifiers against traditional (stock indices, foreign exchange…

How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model

Mushtaq Yousif Alhasnawi, Ridzwana Mohd Said, Sajead Mowafaq Alshdaifat, Khaled Ahmed Elorabi, Maytham Hameed Al-Hasnawi, Ali Hussein Khudhair

Employee participation in budgeting enhances motivation and commitment, leading to better performance by enhancing ownership. Within Iraqi higher education institutions (HEIs)…

Anti-corruption policy and earnings management: do women in monitoring roles matter?

Dewi Mustika Ratu, Dian Kartika Rahajeng

The inadequate enforcement of anti-corruption policies in the private sector in Association of Southeast Asian Nations (ASEAN) countries is the motivation for this study to…

Enhancing the accuracy of stock return movement prediction in Indonesia through recent fundamental value incorporation in multilayer perceptron

Stiven Agusta, Fuad Rakhman, Jogiyanto Hartono Mustakini, Singgih Wijayana

The study aims to explore how integrating recent fundamental values (RFVs) from conventional accounting studies enhances the accuracy of a machine learning (ML) model for…

Is chair-CEO generational difference a substitute governance mechanism to debt financing?

Yee Peng Chow

The purpose of this paper is to examine whether and how chair-chief executive officer (CEO) generational difference is related to debt financing.

Good corporate governance, firm performance and COVID-19

Ferdy Putra

This research is designed to analyze the effectiveness of the audit committee, nomination and remuneration committee, and ownership structure on company performance and how…

A panel data analysis of the effect of audit quality on financial statement fraud

Maryam Yousefi Nejad, Ahmed Sarwar Khan, Jaizah Othman

Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating…