Asian Journal of Accounting Research , Open Access

One regulator: diversified Shariah governance practices, why?

Md. Kausar Alam, Mohammad Shofiqul Islam, Fakir Tajul Islam, Mosab I. Tabash, Mohammad Sahabuddin, Muhammad Alauddin

The study aims to investigate the reasons behind the growing diverse practices of Shariah governance (SG) among Islamic banks in Bangladesh.

Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh

Md. Kausar Alam, Mosab I. Tabash, Oli Ahad Thakur, Md. Mizanur Rahman, M. Naim Siddiquii, Safiqul Hasan

The study aims to examine the independence and effectiveness of the Shariah department officers of the Islamic banks in Bangladesh as the Shariah supervisory board (SSB…

An examination of the association between interim audits and final audits

Hsiao-Lun Lin, Ai-Ru Yen

This study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of…

Asian perspective of capital market performance amid the COVID 19 pandemic

A.T.M. Adnan

The purpose of this research is to investigate the short-term capital markets' reactions to the public announcement first local detection of novel corona virus (COVID 19…

Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana

Anthony Egyir Aikins, John Victor Mensah, Akwasi Kumi-Kyereme

Internal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist…

Audit expectation gap: a comprehensive literature review

Aluthgama Guruge Deepal, Ariyarathna Jayamaha

This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge…

Business strategy typologies: do the board of commissioners and audit committee concern about prospector-type strategies?

Antonius Herusetya, Mariska Suryadinata

The study aims to provide new evidence on the relationship between the board of commissioners (BOCs) and audit committee (AC) as a primary corporate governance structure…

Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories

Riyan Harbi Valdiansyah, Etty Murwaningsari

Discretionary accruals are earnings quality proxies that illustrate that the greater the value of discretionary accruals, the greater the practice of earnings management…

Behavioral biases in trade credit policy: does it matter for financial performance?

Umar Farooq, Mosab I. Tabash, Ahmed Abousamak, Samar Habib

Corporate firms often follow their peer firms to articulate multiple financial decisions. Among the others, trade credit policy is a vital financial decision that can…

Product innovation, firm performance and moderating role of technology capabilities

Dian Agustia, Sendy Dwi Haryanto, Yani Permatasari, Putu Nidia Midiantari

This research aims to provide evidence that firms that create product innovations (PROINVs) can improve the performance of firms in Indonesia. And then this research also…

The effect of audit committee quality on the conventional and Islamic banks' financial performance between subprime and Corona crises

Achraf Haddad, Anis El Ammari, Abdelfattah Bouri

This study aims to test empirically the differences between Islamic and conventional banks in terms of impacts of the audit committees' quality on financial performance…