Issues

The association between audit firm attributes and key audit matters readability

Norazian Hussin; Mohd Fairuz Md Salleh; Azlina Ahmad; Mohd Mohid Rahmat
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Gender heterogeneity in the boardroom and corporate sustainability performance of quoted manufacturing firms in Nigeria

Chinedu Francis Egbunike; Ikponmwosa Michael Igbinovia; Chinyere Patricia Oranefo; Agbonrha-Oghoye Imas Iyoha
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The investment behavior of politically connected firms in Indonesia

Joni Joni; Maria Natalia; Leliana Leliana
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The sustainability awareness of banking institutions in Indonesia, its implication on profitability by the mediating role of operational efficiency

Idrianita Anis; Lindawati Gani; Hasan Fauzi; Ancella Anitawati Hermawan; Desi Adhariani
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Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study

Sulochana Dissanayake; Roshan Ajward; Dilini Dissanayake
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Valuation of financial reporting quality: is it an issue in the firm’s valuation?

Nur Fadjrih Asyik; Dian Agustia; Muchlis Muchlis
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Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic

Astrid Rudyanto; Julisar Julisar; Debora Debora
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Market value and related party's transactions: a panel data approach

Najib H. S. Farhan; Faozi A. Almaqtari
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Internal control implementation and quality of higher education institutions: a moderation effect testing

Hafiez Sofyani; Zakiah Saleh; Haslida Abu Hasan
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