Content
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
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