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Content
July 2024, Volume 9, Issue 4
- 294-308 Financial reporting quality, industrial revolution 4.0 and social well-being among Malaysian public companies
by Wan Adibah Wan Ismail & Marziana Madah Marzuki & Nor Asma Lode - 309-324 Unpacking the financial attributes of blue-chip non-fungible tokens (NFTs) against traditional and digital assets
by Shinta Amalina Hazrati Havidz & Maria Divina Santoso & Theodore Alexander & Caroline Caroline - 325-339 How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model
by Mushtaq Yousif Alhasnawi & Ridzwana Mohd Said & Sajead Mowafaq Alshdaifat & Khaled Ahmed Elorabi & Maytham Hameed Al-Hasnawi & Ali Hussein Khudhair - 340-357 Anti-corruption policy and earnings management: do women in monitoring roles matter?
by Dewi Mustika Ratu & Dian Kartika Rahajeng - 358-377 Enhancing the accuracy of stock return movement prediction in Indonesia through recent fundamental value incorporation in multilayer perceptron
by Stiven Agusta & Fuad Rakhman & Jogiyanto Hartono Mustakini & Singgih Wijayana - 378-398 Is chair-CEO generational difference a substitute governance mechanism to debt financing?
by Yee Peng Chow - 399-421 Good corporate governance, firm performance and COVID-19
by Ferdy Putra
August 2024, Volume 9, Issue 4
- 422-445 A panel data analysis of the effect of audit quality on financial statement fraud
by Maryam Yousefi Nejad & Ahmed Sarwar Khan & Jaizah Othman
May 2024, Volume 9, Issue 3
- 182-200 Cognitive board diversity and profitability – evidence from Islamic banks in Southeast Asia
by Hasan Mukhibad & Doddy Setiawan & Y. Anni Aryani & Falikhatun Falikhatun
June 2024, Volume 9, Issue 3
- 201-216 Dividend policy and residual dividend theory: evidence from Indonesia
by Dewa Gede Wirama & Komang Ayu Krisnadewi & Luh Gede Sri Artini & Putu Agus Ardiana - 217-228 Effect of external corporate factors on takaful performance
by Nourhen Sallemi & Ghazi Zouari - 229-256 Impact of accounting conservatism and corporate governance on stock price breakdown in firms listed on the Palestine Stock Exchange
by Mohammed Talawa & Nemer Badwan - 257-274 The impact of climate transition risk on firms’ value – evidence from select Indian-listed companies
by Amitava Mondal & Somnath Bauri
July 2024, Volume 9, Issue 3
- 275-292 Tax avoidance and tax evasion: current insights and future research directions from an emerging economy
by Md Shamim Hossain & Md. Sobhan Ali & Chui Ching Ling & Chorng Yuan Fung
February 2024, Volume 9, Issue 2
- 98-115 The moderating role of board diversity on the relationship between ownership structure and real earnings management
by Aklima Akter & Wan Fadzilah Wan Yusoff & Mohamad Ali Abdul-Hamid
April 2024, Volume 9, Issue 2
- 139-152 The effect of MD&A disclosures on corporate performance: a panel quantile regression analysis
by Vijay Singh & Himani Singla - 153-168 Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis
by Osama Atayah & Hazem Marashdeh & Allam Hamdan - 169-180 Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports: the case of UAE
by Lilian Gheyathaldin Salih
March 2024, Volume 9, Issue 2
- 116-126 Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia
by Marziana Madah Marzuki & Wan Zurina Nik Abdul Majid & Hatinah Abu Bakar & Effiezal Aswadi Abdul Wahab & Zuraidah Mohd Sanusi - 127-138 Assessing the asymmetric cost behavior in China
by Yuxin Shan & Vernon J. Richardson & Peng Cheng
January 2024, Volume 9, Issue 1
- 35-46 The puzzling association between accounting conservatism and corporate social responsibility
by Abbas Ali Daryaei & Yasin Fattahi & Ali Aldbs - 78-93 Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
by Hind Muhtaseb & Veronica Paz & Geoffrey Tickell & Mukesh Chaudhry
February 2024, Volume 9, Issue 1
- 57-66 A study of accounting mechanism from an ethnic lens; a case ofBelismarriage in East Sumba, Indonesia
by Marko S. Hermawan & Andriani Grace Irene Nomleni
October 2023, Volume 9, Issue 1
- 2-12 Board characteristics and integrated reporting in an emerging market: evidence from India
by Manimore Makri & Leo Themjung Makan & Kailash Chandra Kabra
December 2023, Volume 9, Issue 1
November 2023, Volume 9, Issue 1
- 13-24 Working capital policy of newly incorporated firms
by Rajesh Desai & Bhoomi Mehta - 25-34 Do audit attributes impact earnings quality? Evidence from India
by Deepak Verma & Varun Dawar & Pankaj Chaudhary
April 2023, Volume 8, Issue 4
- 322-333 The association between audit firm attributes and key audit matters readability
by Norazian Hussin & Mohd Fairuz Md Salleh & Azlina Ahmad & Mohd Mohid Rahmat - 334-347 Gender heterogeneity in the boardroom and corporate sustainability performance of quoted manufacturing firms in Nigeria
by Chinedu Francis Egbunike & Ikponmwosa Michael Igbinovia & Chinyere Patricia Oranefo & Agbonrha-Oghoye Imas Iyoha
June 2023, Volume 8, Issue 4
- 356-372 The sustainability awareness of banking institutions in Indonesia, its implication on profitability by the mediating role of operational efficiency
by Idrianita Anis & Lindawati Gani & Hasan Fauzi & Ancella Anitawati Hermawan & Desi Adhariani - 373-386 Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study
by Sulochana Dissanayake & Roshan Ajward & Dilini Dissanayake - 387-399 Valuation of financial reporting quality: is it an issue in the firm’s valuation?
by Nur Fadjrih Asyik & Dian Agustia & Muchlis Muchlis - 400-410 Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic
by Astrid Rudyanto & Julisar Julisar & Debora Debora
May 2023, Volume 8, Issue 4
- 348-355 The investment behavior of politically connected firms in Indonesia
by Joni Joni & Maria Natalia & Leliana Leliana
July 2023, Volume 8, Issue 4
- 411-424 Market value and related party's transactions: a panel data approach
by Najib H. S. Farhan & Faozi A. Almaqtari - 425-435 Internal control implementation and quality of higher education institutions: a moderation effect testing
by Hafiez Sofyani & Zakiah Saleh & Haslida Abu Hasan
February 2023, Volume 8, Issue 3
- 269-278 The impact of audit data analytics on audit quality and audit review continuity in Thailand
by Kanthana Ditkaew & Muttanachai Suttipun
April 2023, Volume 8, Issue 3
- 307-318 COVID-19 outbreak and earnings management practice: case of Tunisia
by Riadh Garfatta & Mouna Hamza & Imen Zorgati
March 2023, Volume 8, Issue 3
- 279-292 Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic
by Akmalia Ariff & Wan Adibah Wan Ismail & Khairul Anuar Kamarudin & Mohd Taufik Mohd Suffian - 293-306 The effect of hashrate, transaction volume, social media and macroeconomics on Bitcoin before and during the COVID-19 pandemic
by Yen Sun & Citra Amanda & Berty Caroline Centana
January 2023, Volume 8, Issue 2
- 194-206 Analysis of the rate of growth of intellectual capital ability in predicting present and future profitability of Sharia commercial banks in Indonesia
by Sri Wahyuni & Pujiharto Pujiharto & Bima Cinintya Pratama & Siti Nur Azizah
December 2022, Volume 8, Issue 3
- 236-249 The impact of Covid-19 on the capital structure in emerging economies: evidence from India
by Nisha Prakash & Aditya Maheshwari & Aparna Hawaldar - 250-268 Professionalshariahaudit training via the e-learning approach during COVID-19: challenges and prospects
by Muhammad Iqmal Hisham Kamaruddin & Mustafa Mohd Hanefah
June 2022, Volume 8, Issue 3
- 210-235 Asian perspective of capital market performance amid the COVID 19 pandemic
by A.T.M. Adnan
December 2022, Volume 8, Issue 2
- 157-169 CEO masculinity and CSR disclosure: evidence from Indonesia
by Mohammad Nasih & Nadia Anridho & Nadia Klarita Rahayu & John Nowland - 170-183 Earnings management contagion: evidence from institutional equivalence
by Manish Bansal - 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
by Sudhi Sharma & Indira Bhardwaj & Kamal Kishore
September 2022, Volume 8, Issue 2
- 110-121 Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure
by Mariem Ben Abdallah & Slah Bahloul - 122-132 The interaction of corporate social responsibility (CSR) materiality and explicit assessment on willingness to invest: perception of financial analysts
by Thanyawee Pratoomsuwan & Yingyot Chiaravutthi
October 2022, Volume 8, Issue 2
- 133-144 Impact of income diversification on bank stability: a cross-country analysis
by Mohammed Adem - 145-156 Islamic crowdfunding practices in Malaysia: a case study on Nusa Kapital
by Habibah Solehah Ramli & Md. Faruk Abdullah & Md. Kausar Alam
October 2022, Volume 8, Issue 1
- 94-107 Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies
by Esraa Esam Alharasis & Manal Alidarous & Fouad Jamaani
July 2022, Volume 8, Issue 1
June 2022, Volume 8, Issue 1
- 2-14 An examination of the association between interim audits and final audits
by Hsiao-Lun Lin & Ai-Ru Yen - 15-26 Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh
by Md. Kausar Alam & Mosab I. Tabash & Oli Ahad Thakur & Md. Mizanur Rahman & M. Naim Siddiquii & Safiqul Hasan
September 2022, Volume 8, Issue 1
- 53-65 Whether the audit expectation-performance gap is expanding amid changes in audit landscape? New evidence from an emerging economy
by J.S. Kumari & Roshan Ajward - 66-79 Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria
by Chinedu Francis Egbunike & Ikponmwosa Michael Igbinovia & Kenebechukwu Jane Okafor & Lucy Cecilia Mmadubuobi - 80-93 Roles at crossroads: complexities and conflicts surrounding management accountants' roles based on evidence from the Sri Lankan context
by Thenuja Sivabalachandran & Tharusha Gooneratne
August 2022, Volume 8, Issue 1
- 41-52 Does intellectual capital matter to MFIs’ financial sustainability?
by Peter Nderitu Githaiga & Neddy Soi & Kibet Koskei Buigut
June 2022, Volume 7, Issue 3
- 332-343 One regulator: diversified Shariah governance practices, why?
by Md. Kausar Alam & Mohammad Shofiqul Islam & Fakir Tajul Islam & Mosab I. Tabash & Mohammad Sahabuddin & Muhammad Alauddin
March 2022, Volume 7, Issue 3
- 252-265 Product innovation, firm performance and moderating role of technology capabilities
by Dian Agustia & Sendy Dwi Haryanto & Yani Permatasari & Putu Nidia Midiantari
May 2022, Volume 7, Issue 3
- 320-331 Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana
by Anthony Egyir Aikins & John Victor Mensah & Akwasi Kumi-Kyereme
April 2022, Volume 7, Issue 3
- 266-278 Business strategy typologies: do the board of commissioners and audit committee concern about prospector-type strategies?
by Antonius Herusetya & Mariska Suryadinata - 279-294 Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories
by Riyan Harbi Valdiansyah & Etty Murwaningsari - 295-307 Behavioral biases in trade credit policy: does it matter for financial performance?
by Umar Farooq & Mosab I. Tabash & Ahmed Abousamak & Samar Habib - 308-319 Audit expectation gap: a comprehensive literature review
by Aluthgama Guruge Deepal & Ariyarathna Jayamaha
February 2022, Volume 7, Issue 2
- 208-226 Impacts of corporate announcements on stock returns during the global pandemic: evidence from the Indian stock market
by Dharen Kumar Pandey & Vineeta Kumari & Brajesh Kumar Tiwari
June 2021, Volume 7, Issue 3
- 230-251 The effect of audit committee quality on the conventional and Islamic banks' financial performance between subprime and Corona crises
by Achraf Haddad & Anis El Ammari & Abdelfattah Bouri
October 2021, Volume 7, Issue 2
- 163-181 Audit committee effectiveness, internal audit function and sustainability reporting practices
by Zainabu Tumwebaze & Juma Bananuka & Twaha Kigongo Kaawaase & Caroline Tirisa Bonareri & Fred Mutesasira - 182-194 The effect of credit risk management and bank-specific factors on the financial performance of the South Asian commercial banks
by Asima Siddique & Muhammad Asif Khan & Zeeshan Khan
August 2021, Volume 7, Issue 2
- 129-145 Behavioural errors and stock market investment decisions: recent evidence from Pakistan
by Kashif Rashid & Yasir Bin Tariq & Mamoon Ur Rehman - 146-162 Nonaudit services, audit committee characteristics and accruals quality in Malaysia
by Wan Zurina Nik Abdul Majid & Effiezal Aswadi Abdul Wahab & Hasnah Haron & Dian Agustia & Mohammad Nasih
April 2021, Volume 7, Issue 2
- 114-128 Bank efficiency and practice of earnings management: a study on listed commercial banks of Bangladesh
by Naznin Sultana Chaity & K.M. Zahidul Islam
December 2021, Volume 7, Issue 2
- 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
by Manale Abdo & Khalil Feghali & Mona Akram Zgheib
March 2021, Volume 7, Issue 1
- 2-16 The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality
by Md. Kausar Alam & Mohammad Mizanur Rahman & Mahfuza Kamal Runy & Babatunji Samuel Adedeji & Md. Farjin Hassan - 17-30 How financial literacy moderate the association between behaviour biases and investment decision?
by Mohd Adil & Yogita Singh & Mohd. Shamim Ansari
October 2021, Volume 7, Issue 1
- 84-96 Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy
by Rifat Fariha & Md. Mukarrom Hossain & Ratan Ghosh - 97-110 Effect of advertising spending on operating and market performance of banks: empirical evidence from Bangladesh
by Md. Ibrahim Molla & Md. Kayes Bin Rahaman
August 2021, Volume 7, Issue 1
- 71-83 Does privatization of public sector banks affect stock prices? An event study approach on the Indian banking sector stocks
by Varun Kumar Rai & Dharen Kumar Pandey
May 2021, Volume 7, Issue 1
- 31-43 Revenue diversification and financial sustainability of microfinance institutions
by Peter Nderitu Githaiga - 44-58 Agency costs, board structure and institutional investors: case of India
by Pankaj Chaudhary
July 2021, Volume 7, Issue 1
- 59-70 Resilience of Islamic cryptocurrency markets to Covid-19 shocks and the Federal Reserve policy
by Emna Mnif & Anis Jarboui
February 2021, Volume 6, Issue 3
- 281-295 Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches
by Ratan Ghosh & Farjana Nur Saima - 296-308 Income smoothing and firm value in a regulated market: the moderating effect of market risk
by Segun Abogun & Ezekiel Aiyenijo Adigbole & Titilope Esther Olorede - 309-323 Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university
by Chaturika Priyadarshani Seneviratne & Ashan Lester Martino
March 2021, Volume 6, Issue 3
- 324-334 Debt financing and firm performance: empirical evidence from the Pakistan Stock Exchange
by Aamir Nazir & Muhammad Azam & Muhammed Usman Khalid - 335-347 Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections
by Ceicilia Bintang Hari Yudhanti & Bambang Tjahjadi - 348-366 Corporate governance, internal audit quality and financial reporting quality of financial institutions
by Twaha Kigongo Kaawaase & Catherine Nairuba & Brendah Akankunda & Juma Bananuka
January 2021, Volume 6, Issue 3
- 266-280 Real earnings management and stock returns: moderating role of cross-sectional effects
by Manish Bansal & Asgar Ali & Bhawna Choudhary
December 2020, Volume 6, Issue 2
- 134-151 Empirically examining the impact of corporate social responsibility on financial performance: evidence from Indian steel industry
by Nripinder Kaur & Vikramjit Singh - 152-164 The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia
by Thomas Averio - 165-179 Effect of intellectual capital disclosure on cost of equity capital: a study on Indian companies
by Amitava Mondal & Chiranjit Ghosh - 180-195 Nexus between intellectual capital and business performance: evidence from India
by Faizi Weqar & Zubair Ahmad Sofi & S.M. Imamul Haque - 196-209 Independence from the perspective of theShari'ahcommittee
by Nor Hafizah Zainal Abidin & Fatimah Mat Yasin & Ahmad Zainal Abidin - 210-227 Effect of insider trading on stock characteristics
by Sudipta Kumar Nanda & Parama Barai - 228-245 Investigating the relationship between integrated reporting and firm performance in a voluntary disclosure regime: insights from Bangladesh
by Md. Shafiqul Islam - 246-261 Business group opportunism: the difference in real earnings management between parent firms and nonparent firms
by Glenny Alawag
September 2020, Volume 6, Issue 1
- 23-37 An assessment of the financial soundness of the Kazakh banks
by Aigul P. Salina & Xin Zhang & Omaima A.G. Hassan - 38-54 Spillover effects in the financial year cycle for Indian markets
by Parul Bhatia - 55-68 Intellectual capital and asset quality in an emerging banking market
by Nicholas Asare & Margaret Momo Laryea & Joseph Mensah Onumah & Michael Effah Asamoah
December 2020, Volume 6, Issue 1
- 80-94 Accounting services quality: a systematic literature review and bibliometric analysis
by Vitor Azzari & Emerson Wagner Mainardes & Fábio Moraes da Costa
November 2020, Volume 6, Issue 1
- 69-79 Examining the phenomenon of rounding in analysts' EPS forecasts: evidence from Singapore
by Clarence Goh - 95-108 Human capital, income diversification and bank performance–an empirical study of East African banks
by Peter Nderitu Githaiga - 109-132 Strategic management accounting practices: a literature review and opportunity for future research
by Md. Mamunur Rashid & Md. Mohobbot Ali & Dewan Mahboob Hossain
July 2020, Volume 6, Issue 1
- 2-22 Assessing the effectiveness of internalSharīʿahaudit structure and its practices in Islamic financial institutions: a case study of Islamic banks in Yemen
by Latifah Algabry & Syed Musa Alhabshi & Younes Soualhi & Anwar Hasan Abdullah Othman