Vol. 24 No. 3: September 2023

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

Published: 2023-06-07

Articles

Political turnover and business decision: A study of Indonesian public companies

Dzakiyyah Saniyyah Rahmah, Yulianti Abbas

634-653
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The effect of corporate governance on earnings management moderated by political connection

Rini Adriani Auliana, Bambang Subroto, Imam Subekti

654-675
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Exploring illiquidity risk pre and during the COVID-19 pandemic era: Evidence from international financial markets

Samuel Tabot Enow

676-682
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Predicting whistleblowing intention using the whistleblowing triangle

Putu Wenny Saitri, I Wayan Suartana, Eka Ardhani Sisdyani, I Ketut Sujana

683-696
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The determinants of China’s outward foreign direct investment in ASEAN: A panel ARDL approach

Unggul Heriqbaldi, Naufira Deilya Mufiidah

697-714
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Pranatamangsa agricultural accounting: Regulated fees as guarantees for farmers' income at cost-revenue exchange rates

Whedy Prasetyo, Yosefa Sayekti

715-736
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Do conferences drive quality improvement in accounting research?

Muhammad Nur Abdullah Birton, Maryati Maryati, Muhammad Muttaqin

737-756
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Kaizen internal quality assurance adoption and quality performance improvement in Indonesian higher education institutions: The moderating role of IT development

Hafiez Sofyani

757-778
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The role of financial distress and fraudulent financial reporting: A mediation effect testing

Reskino Reskino, Aditia Darma

779-804
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Credulous on accountability at LaaRiba community: A tasawuf critical reflection

Muhammad Irfan Tarmizi, Muhammad Nur Abdullah Birton, Muhammad Muttaqin

805-827
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Can financial literacy and asset ownership affect retirement planning? Insights from the Indonesian family life survey

Novita Kusuma Maharani, Intan Mayang Sari

828-840
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Leadership types and whistleblowing intention in public sector: the mediation role of justice

Ilham Maulana Saud, Ietje Nazaruddin, Arif Wahyu Nur Kholid

841-860
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Semiotics of audit quality: a meta-analysis perspective

Saifudin Saifudin, Indira Januarti

861-876
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Social and environmental disclosure in Indonesia: Does ownership matter?

Nurnika Asri Dewi, Setianingtyas Honggowati

877-895
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The organizational climate in Indonesian Islamic banks: A conceptual determination for organizational growth

Muhammad Bahrul Ilmi

896-922
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Earnings management in times of crisis: A political cost hypothesis

Harina Paramastri, Sari Atmini, Aulia Fuad Rahman

923-936
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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

937-958
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Improving the performance of baitul maal wat tamwil (BMT) employees: Do the principles of good corporate governance (GCG) matter?

Peni Nugraheni, Candra Dewi Nasiroh

959-973
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Research trend on accountability and government performance: A bibliometric analysis approach

Muhammad Ahyaruddin, Mohd Nor Hakimin bin Yusoff, Siti Afiqah binti Zainuddin, Agustiawan Agustiawan

974-992
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ESG and firm performance: The role of digitalization

Rizky Eriandani, Wahyu Agus Winarno

993-1010
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