For this edition, the authors are coming from Indonesia, South Africa, Malawi, Philippines.

Published: 2024-09-04

Articles

Testing the audit quality of female audit partners: Empirical findings from Thailand

Andrea Chrysanti Hadisurja, Antonius Herusetya, Golrida Karyawati Purba

804-825

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Macroeconomic determinants of responsible investments’ performance under different market conditions: Evidence from South Africa

Fabian Moodley, Babatunde Lawrence, Damien Kunjal

826-839

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Intellectual capital on organizational performance through the mediation of intrinsic motivation in Indonesian universities

Siti Fadhillah Nurazizah, Dwi Irawan, Ahmad Juanda, Sukma Uli Nuha

840-856

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Investigating the influence of monetary policy on the balance sheet performance of commercial banks

Denis Kalua, Andrew Munthopa Lipunga, Fredrick Banda

857-873

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Corporate governance and cost of equity capital: the mediation role of accounting conservatism

Jacobus Widiatmoko, Maria Goretti Kentris Indarti

874-894

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Understanding the students’ learning style to enhance the effectivity of learning method: a study on accounting students

Nuzul Ibnu Hajar, Jamaluddin Dahlan, Khaerunnisa Ibnu Hajar

895-910

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Does corporate social responsibility moderate the effect of earnings performance and institutional ownership on corporate tax avoidance?

Suripto Suripto, Dani Rahman Hakim

911-934

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Reducing budgetary slack through government internal control system: insights from structural equation modelling and artificial neural network approach

Fara Fitriyani, Dwi Ratmono

935-953

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A literature review on work stress and audit quality reduction behavior: trend and future challenges

Febrina Nafasati Prihantini, Indira Januarti, Darsono Darsono

954-970

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Moderation testing of dysfunctional audit behavior: internal auditor factors on audit quality

Yulianti Yulianti, Saifudin Saifudin, Ratna Novita Sari

971-989

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Disruptive innovation disclosure practices: Do board characteristics, ownership structure, and investor matter?

Indrian Supheni, Suyanto Suyanto, Tiyas Puji Utami

990-1004

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Tourism seasonality and tax compliance of hotel and accommodation sector in Magelang Regency, Indonesia: Mediating role of intention to comply

Suci Nasehati Sunaningsih, Agustina Prativi Nugraheni, Alex Johanes Simamora, Budi Hartono, Mumpuni Wahyudiarti Sitoresmi

1005-1021

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The impact of audit committee effectiveness on the relationship between company performance and readability of disclosures: a laboratory experiment

Agus Munandar, Kadlina Kadlina

1022-1042

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Carbon emissions disclosure: an overview of research in Indonesia

Afifah Oki Nilasakti, Y Anni Aryani, Doddy Setiawan

1043-1060

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Bankruptcy prediction indicators approach: A tool for measuring steinhoff’s risk

Ronel Juliana' Cassim

1061-1087

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The puzzle of money laundering: a literature review of regulations and implications

Arina Anjani, Harjanti Widiastuti

1088-1108

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Mobile banking acceptance model for Generation Z: The role of trust, self-efficacy, and enjoyment

Azmi Fitriati, Naelati Tubastuvi, Rina Mudjiyanti, Sri Wahyuni, Venus C. Ibarra

1109-1132

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Crypto laundering prevention in Indonesia: The role of regulatory technology and financial intelligence unit

Kharisma Fatmalina Fajri, Dekar Urumsah

1133-1155

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Green investment and firm value: Does corporate governance matter?

Estu Widarwati, Nabila Nur Rohmah, E Wityasminingsih, Nunik Nurmalasari, Devy Widya Apriandi, Mutqi Sopiawadi

1156-1174

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Do obedience pressure and incentive affect whistleblowing?

Fuadhillah Kirana Putri, Dewi Kusuma Wardani, Adam Damara

1175-1195

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