Asian Journal of Accounting Research , Open Access
Issue(s) available: 9 – From Volume: 1 Issue: 1, to Volume: 5 Issue: 1
Category:
Accounting and Finance
The impact of an audit committee's independence and competence on investment decision: a study in Bahrain
Abdullah Al-Hadrami, Ahmad Rafiki, Adel SareaThis study aims to investigate the impact of the audit committee's (AC) independence and competence on the company's investment decision-making in Bahraini-listed companies.
Adoption of principle-based IFRS and intercompany comparability of operating performance
Protap Kumar Ghosh, Ranajit Kumar Bairagi, Abinash MondalThe study aims to investigate whether the adoption of IFRS could ensure ultimate intercompany comparability of operating performance in terms of uniformity in the…
Relationship between auditor integrity and organizational commitment to fraud prevention
Mohammad Husen Rifai, Agus Widodo MardijuwonoThe purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.
Assessing the effectiveness of internal Sharīʿah audit structure and its practices in Islamic financial institutions: a case study of Islamic banks in Yemen
Latifah Algabry, Syed Musa Alhabshi, Younes Soualhi, Anwar Hasan Abdullah OthmanThis study aims to explore and assess the key Sharīʿah governance factors that may have an influence on the internal Sharīʿah audit structure and its practices in Islamic…
Behavioral determinants of nonperforming loans in Bangladesh
Ratan Ghosh, Kanon Kumar Sen, Farzana RivaOver the last ten years (2010–2019), the amount of nonperforming loans (NPLs) has been more than tripled in the banking industry of Bangladesh. Thus, this paper explores…
ISSN:
2443-4175Online date, start – end:
2016Copyright Holder:
Universitas Airlangga(opens new window)Open access:
open accessEditor:
- Dr. Iman Harymawan