Asian Journal of Accounting Research: Volume 8 Issue 3 , Open Access

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) cases in…

The impact of Covid-19 on the capital structure in emerging economies: evidence from India

Nisha Prakash, Aditya Maheshwari, Aparna Hawaldar

Capital structure is an important corporate financing decision, particularly for companies in emerging economies. This paper attempts to understand whether the pandemic had any…

Professional shariah audit training via the e-learning approach during COVID-19: challenges and prospects

Muhammad Iqmal Hisham Kamaruddin, Mustafa Mohd Hanefah

This study aims to explore and identify potential challenges and prospects for conducting the professional shariah audit training programme via an e-learning approach during…

The impact of audit data analytics on audit quality and audit review continuity in Thailand

Kanthana Ditkaew, Muttanachai Suttipun

The main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC).

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 Suffian

This paper examines whether financial distress is associated with tax avoidance and whether the COVID-19 pandemic moderates such association.

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 Centana

This research aims to determine the factors that affected Bitcoin price return in the period before and during the COVID-19 pandemic.

COVID-19 outbreak and earnings management practice: case of Tunisia

Riadh Garfatta, Mouna Hamza, Imen Zorgati

This article attempts to investigate the impact of COVID-19 outbreak on the earnings management (EM) for listed Tunisian companies.