Asian Journal of Accounting Research: Volume 8 Issue 4 , Open Access

The association between audit firm attributes and key audit matters readability

Norazian Hussin, Mohd Fairuz Md Salleh, Azlina Ahmad, Mohd Mohid Rahmat

This 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 impact of…

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 Iyoha

Prior 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 paper is…

The investment behavior of politically connected firms in Indonesia

Joni Joni, Maria Natalia, Leliana Leliana

The authors examine the effect of the politically connected supervisory board (PV_SVP) on corporate investment behavior in Indonesia in the period of 2015–2019.

The sustainability awareness of banking institutions in Indonesia, its implication on profitability by the mediating role of operational efficiency

Idrianita Anis, Lindawati Gani, Hasan Fauzi, Ancella Anitawati Hermawan, Desi Adhariani

This study aims to propose a solution to accelerate financing support low carbon (circular economy) transition. The authors developed a sustainability governance (SGOV) model and…

Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study

Sulochana Dissanayake, Roshan Ajward, Dilini Dissanayake

This study examines whether managers adopt corporate social responsibility (CSR) disclosures to suppress earnings management practices and whether corporate governance mechanisms…

Valuation of financial reporting quality: is it an issue in the firm’s valuation?

Nur Fadjrih Asyik, Dian Agustia, Muchlis Muchlis

The purpose of this study is to test the determinant of financial report quality and its consequences to the company values.

Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic

Astrid Rudyanto, Julisar Julisar, Debora Debora

This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association…

Market value and related party's transactions: a panel data approach

Najib H. S. Farhan, Faozi A. Almaqtari

This research aims to examine the impact of RPTs and board of directors' characteristics on the market value of Indian listed banks. Further, this study evaluates the moderation…

Internal control implementation and quality of higher education institutions: a moderation effect testing

Hafiez Sofyani, Zakiah Saleh, Haslida Abu Hasan

This study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI…