Asian Journal of Accounting Research , Open Access
Issue(s) available: 18 – From Volume: 1 Issue: 1, to Volume: 8 Issue: 2
The investment behavior of politically connected firms in Indonesia
Joni Joni, Maria Natalia, Leliana LelianaThe authors examine the effect of the politically connected supervisory board (PV_SVP) on corporate investment behavior in Indonesia in the period of 2015–2019.
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 IyohaPrior studies have shown that heterogeneity plays a crucial role in addressing soft issues linked to a firm’s corporate social responsibility stance. The purpose of this…
Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic
Akmalia Ariff, Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Mohd Taufik Mohd SuffianThis paper examines whether financial distress is associated with tax avoidance and whether the COVID-19 pandemic moderates such association.
COVID-19 outbreak and earnings management practice: case of Tunisia
Riadh Garfatta, Mouna Hamza, Imen ZorgatiThis article attempts to investigate the impact of COVID-19 outbreak on the earnings management (EM) for listed Tunisian companies.
The association between audit firm attributes and key audit matters readability
Norazian Hussin, Mohd Fairuz Md Salleh, Azlina Ahmad, Mohd Mohid RahmatThis study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the…
The effect of hashrate, transaction volume, social media and macroeconomics on Bitcoin before and during the COVID-19 pandemic
Yen Sun, Citra Amanda, Berty Caroline CentanaThis research aims to determine the factors that affected Bitcoin price return in the period before and during the COVID-19 pandemic.
The impact of audit data analytics on audit quality and audit review continuity in Thailand
Kanthana Ditkaew, Muttanachai SuttipunThe main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC).
Professional shariah audit training via the e-learning approach during COVID-19: challenges and prospects
Muhammad Iqmal Hisham Kamaruddin, Mustafa Mohd HanefahThis study aims to explore and identify potential challenges and prospects for conducting the professional shariah audit training programme via an e-learning approach…
The impact of Covid-19 on the capital structure in emerging economies: evidence from India
Nisha Prakash, Aditya Maheshwari, Aparna HawaldarCapital structure is an important corporate financing decision, particularly for companies in emerging economies. This paper attempts to understand whether the pandemic…
Asian perspective of capital market performance amid the COVID 19 pandemic
A.T.M. AdnanThe 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…
ISSN:
2459-9700e-ISSN:
2443-4175Online date, start – end:
2016Journal’s owner:
Universitas Airlangga(opens new window)Open Access:
open accessEditor:
- Dr. Iman Harymawan