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This study aims to investigate the effects of intellectual intelligence, emotional intelligence, internal locus of control, and auditors’ experience (intrinsic characteristics) and organizational culture (an extrinsic characteristic) on auditors’ professionalism.

Data are collected from auditors working in public accounting firms in the Central Java and Yogyakarta provinces of Indonesia between March 1 and June 30, 2017, using survey questionnaires with a Likert scale (one-five). The ordinary least squares (OLS) regression method is used to analyze the data.

Findings from OLS regression reveal that emotional intelligence, internal locus of control and auditors’ experience positively influence auditors’ professionalism. However, intellectual intelligence and organizational culture do not show any effect on their professionalism.

Even though there are some limitations, such as how to measure intellectual intelligence, and the relatively small size of the sample, this study makes a significant contribution because it is the first study to measure the joint effect of both intellectual and emotional intelligence and the first to examine the influence on auditors’ professionalism of both individual and organizational characteristics.

This study aims to investigate the influences of corporate governance mechanisms on earnings management practices and corporate social responsibility (CSR) disclosure, at the manufacturing companies listed on the Indonesian Stock Exchange. The authors consider the moderating effect of earnings management on the relationship between governance mechanisms and CSR.

Insights are drawn from five years company data generated between 2010 and 2014, thus covering a five-year period. Ordinary least squares (OLS) regression analysis is applied to test the hypotheses developed.

OLS regression results indicate that institutional ownership, managerial ownership and independent boards have a significant deterrent effect on earnings management, while institutional ownership and board of directors have significant positive impact on CSR. Moreover, OLS results reveal a strong moderation effect of earnings management and a positive link between governance and CSR.

These findings have significant policy implications for public policy, regulatory bodies, companies and other stakeholders including the investors in Indonesia. Insights from this study will help to shape and implement an optimal governance system that can address the problem of earnings management and CSR initiatives in Indonesian companies.