Asian Journal of Accounting Research: Volume 2 Issue 2 , Open Access

Do Reputable Companies Produce a High Quality of Financial Statements?

Iman Harymawan, Dewi Nurillah

The purpose of this study is to examine the relationship between corporate reputation and earnings quality. This study uses a sample of 1,092 firm year observations from 273 firm…

CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange)

Isnalita, I Made Narsa

This study aimed to examine the association of Corporate Social Responsibility (CSR) disclosure and the firm valueson customer loyalty as a mediating variable. The samples of this…

A Study on Managers' Creation of Budgetary Slack in Emerging Economies: The Case of Vietnam

Quang-Huy Ngo, Thi-Nam-Ninh Doan, Thanh-Nha Huynh

Although the budgeting literature well documents managers' creation of budgetary slack in developed economies, lack of attention has been paid to this behaviour in emerging…

Determining The Effectiveness of Going Concern Audit Opinion by ISA 570

Ni Nyoman Alit Triani, Made Dudy Satyawan, Merlyana Dwinda Yanthi

The research aims to address the Going Concern Audit Opinion published by the auditor with an ISA 570 basis. The application of ISA 570 will help to facilitate the auditor in…

An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based on Their Role and Professional Features

Fatah Behzadian, Naser Izadi Nia

In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users…