Asian Journal of Accounting Research: Volume 4 Issue 1 , Open Access

Board characteristic and corporate environmental reporting in Nigeria

Usman Shehu Aliyu

The issue that revolves around corporate governance and corporate environmental reporting (CER) has always been an essential element deliberated upon globally. A good corporate…

Stock return and financial performance as moderation variable in influence of good corporate governance towards corporate value

Suhadak Suhadak, Kurniaty Kurniaty, Siti Ragil Handayani, Sri Mangesti Rahayu

The purpose of this paper is to evaluate how much influence good corporate governance (GCG) has on corporate value, as well as moderating effect of stock return and financial…

Debt maturity structure, institutional ownership and accounting conservatism: Evidence from Iranian listed companies

Mahdi Salehi, Mohsen Sehat

The purpose of this paper is to examine the impact of debt maturity structure and types of institutional ownership on accounting conservatism by using different financial…

Do diligent independent directors restrain earnings management practices? Indian lessons for the global world

Nimisha Kapoor, Sandeep Goel

The purpose of this paper is to explore the role of independent directors’ diligence in restraining earnings management practices in the Indian context.

The role of country tax environment on the relationship between financial derivatives and tax avoidance

Oktavia Oktavia, Sylvia Veronica Siregar, Ratna Wardhani, Ning Rahayu

The purpose of this paper is to examine the effect of financial derivatives usage and country’s tax environment characteristics on the relationship between financial derivatives…

The value relevance of R&D and free cash flow in an efficient investment setup: Evidence from Chinese A-listed firms

Waqas Bin Khidmat, Man Wang, Sadia Awan

The purpose of this paper is to investigate the value relevance of Research and development (R&D) and free cash flow (FCF) in an efficient investment setup. Most importantly, this…

Financial statements disclosure on Indonesian local government websites: A quest of its determinant(s)

Wahyudin Nor, Muhammad Hudaya, Rifqi Novriyandana

The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local…

The effect of company characteristics and auditor characteristics to audit report lag

Muhammad Rifqi Abdillah, Agus Widodo Mardijuwono, Habiburrochman Habiburrochman

The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used…

The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion

Rahmat Akbar Simamora, Hendarjatno Hendarjatno

The going concern audit opinion is an audit opinion issued by an auditor to evaluate the company’s ability in maintaining the business continuity. The purpose of this paper is to…

The effects of auditor switching towards abnormal return in manufacturing company

Filmiar Yunida Nawangsari, Iswajuni Iswajuni

The purpose of this paper is to examine the effects of simultaneous and partial auditor switching toward the abnormal return of manufacturing companies listed in Indonesia Stock…