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Journal Articles

Artificial intelligence in accounting and sustainability performance: moderated-mediating model with IT capability and circular economy

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Thuy Hong Thi Tran, Malik Abu Afifa, Tho Hoang Nguyen, Long Duc Huynh, Nha Minh Nguyen
Journal: Asian Review of Accounting
Asian Review of Accounting 1–25.
https://doi.org/10.1108/ARA-08-2025-0290
Published: 01 January 2026
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Journal Articles

Risk-based audit approach and audit quality in the public sector: empirical evidence from an emerging country

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Thong Quoc Vu, Malik Abu Afifa, Ngan Kim Tran
Journal: Asian Review of Accounting
Asian Review of Accounting (2026) 34 (2): 454–482.
https://doi.org/10.1108/ARA-12-2024-0364
Published: 11 September 2025
View article titled, Risk-based audit approach and audit quality in the public sector: empirical evidence from an emerging country
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Journal Articles

Internal audit functions and environmental, social and governance (ESG): a systematic literature review

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Hien Vo Van, Malik Abu Afifa, Duong Bui Van
Journal: Asian Review of Accounting
Asian Review of Accounting (2026) 34 (1): 75–107.
https://doi.org/10.1108/ARA-07-2024-0241
Published: 09 May 2025
View article titled, Internal audit functions and environmental, social and governance (ESG): a systematic literature review
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Journal Articles

A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms

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Malik Abu Afifa, Isam Saleh, Rahaf Abu Al-Nadi
Journal: Asian Review of Accounting
Asian Review of Accounting (2025) 33 (2): 223–249.
https://doi.org/10.1108/ARA-12-2023-0336
Published: 03 September 2024
View article titled, A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms
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