Vol 24, No 3

September 2023

For this edition, the authors are coming from Indonesia, South Africa, United Kingdom, Malaysia and Cyprus.

Table of Contents

Articles

Political turnover and business decision: A study of Indonesian public companies
Dzakiyyah Saniyyah Rahmah, Yulianti Abbas
PDF
634-653
The effect of corporate governance on earnings management moderated by political connection
Rini Adriani Auliana, Bambang Subroto, Imam Subekti
PDF
654-675
Exploring illiquidity risk pre and during the COVID-19 pandemic era: Evidence from international financial markets
Samuel Tabot Enow
PDF
676-682
Predicting whistleblowing intention using the whistleblowing triangle
Putu Wenny Saitri, I Wayan Suartana, Eka Ardhani Sisdyani, I Ketut Sujana
PDF
683-696
The determinants of China’s outward foreign direct investment in ASEAN: A panel ARDL approach
Unggul Heriqbaldi, Naufira Deilya Mufiidah
PDF
697-714
Pranatamangsa agricultural accounting: Regulated fees as guarantees for farmers' income at cost-revenue exchange rates
Whedy Prasetyo, Yosefa Sayekti
PDF
715-736
Do conferences drive quality improvement in accounting research?
Muhammad Nur Abdullah Birton, Maryati Maryati, Muhammad Muttaqin
PDF
737-756
Kaizen internal quality assurance adoption and quality performance improvement in Indonesian higher education institutions: The moderating role of IT development
Hafiez Sofyani
PDF
757-778
The role of financial distress and fraudulent financial reporting: A mediation effect testing
Reskino Reskino, Aditia Darma
PDF
779-804
Credulous on accountability at LaaRiba community: A tasawuf critical reflection
Muhammad Irfan Tarmizi, Muhammad Nur Abdullah Birton, Muhammad Muttaqin
PDF
805-827
Can financial literacy and asset ownership affect retirement planning? Insights from the Indonesian family life survey
Novita Kusuma Maharani, Intan Mayang Sari
PDF
828-840
Leadership types and whistleblowing intention in public sector: the mediation role of justice
Ilham Maulana Saud, Ietje Nazaruddin, Arif Wahyu Nur Kholid
PDF
841-860
Semiotics of audit quality: a meta-analysis perspective
Saifudin Saifudin, Indira Januarti
PDF
861-876
Social and environmental disclosure in Indonesia: Does ownership matter?
Nurnika Asri Dewi, Setianingtyas Honggowati
PDF
877-895
The organizational climate in Indonesian Islamic banks: A conceptual determination for organizational growth
Muhammad Bahrul Ilmi
PDF
896-922
Earnings management in times of crisis: A political cost hypothesis
Harina Paramastri, Sari Atmini, Aulia Fuad Rahman
PDF
923-936
Analysis of SDGS research: The relationship between climate change, poverty, inequality, and food security: The Indonesian context
Wiharta Dewananda, Driana Leniwati, Agung Prasetyo Nugroho Wicaksono
PDF
937-958
Improving the performance of baitul maal wat tamwil (BMT) employees: Do the principles of good corporate governance (GCG) matter?
Peni Nugraheni, Candra Dewi Nasiroh
PDF
959-973
Research trend on accountability and government performance: A bibliometric analysis approach
Muhammad Ahyaruddin, Mohd Nor Hakimin bin Yusoff, Siti Afiqah binti Zainuddin, Agustiawan Agustiawan
PDF
974-992
ESG and firm performance: The role of digitalization
Rizky Eriandani, Wahyu Agus Winarno
PDF
993-1010