Board Effectiveness and Firm Risk: The Moderating Role of ESG Performance
of less risky financial policies. ESG (environmental, social, and governance) performance can strengthen the impact of board effectiveness on firm risk as companies are motivated to act in...
View ArticleRole of Affective Neuroscience in Audit Judgement and Decisions Making: A...
This research aims to determine the connection of audit judgment and decision making with affective neuroscience. Systematic Literature Review explores the research of audit judgment and decision...
View ArticleDeterminants of Factors that Affect Accounting Fraud in Local Government...
This study aims to determine the effect of internal control systems, compliance with human resource regulations and competencies on accounting fraud in the regional financial management of the Gianyar...
View ArticleEmotional Intelligence's Influence on Accounting Understanding
This research aimed to test the effect of emotional intelligence on accounting understanding. This research was conducted at a vocational high school that the Indonesian Government owns. The...
View ArticlePromotion of the Principles of Corporate Social Responsibility and their...
The article discusses the features of promoting the principles of corporate social responsibility in the Republic of Kazakhstan. All components of promoting the principles of corporate social...
View ArticleThe Link Between ESG Performance and Earnings Quality
The field of study pertaining to environmental, social, and governance (ESG) concerns has gained significant interest in recent years, primarily driven by increasing worldwide concern about climate...
View ArticleThe Determinants and Effect of the Incentive Intensity: Empirical Evidence...
This study examines various determinants of incentive intensity and the moderating effect of risk aversion on the relationship between incentive intensity and organisational performance. Prior studies...
View ArticleMacro and Micro Factor Influencing Tech Startup Valuation of Private Markets...
Startups in ASEAN countries, including Indonesia, Malaysia, Singapore, Thailand, Vietnam, and the Philippines, have grown rapidly over the past five years. However, the current global economic...
View ArticleIslamic Banking's Decades-Long Institutionalisation Struggle: The Case of...
Islamic Banking (IB) still struggles to institutionalise its practices at the wider societal level. The literature, despite having covered the sector from several angles, has overlooked an objective...
View ArticlePost Pandemic Business Sustainability Performance on Indonesian Stock...
This study aims to examine the effect of the pandemic on the performance of business sustainability implementation related to ESG (Environmental, Social, and Government) in companies listed on...
View ArticleThe Mediating Role of Sustainable Value Creation in the Relationship Between...
This study aims to analyze and determine the magnitude of the influence of information technology capabilities, leadership commitment, competitive advantage and sustainable value creation. This study...
View ArticleContractors' Perception of Success Factors for Implementing Public Road...
The Construction industry faces challenges and is increasingly failing to meet organizational objectives. This is evidenced by unsuccessful project implementation. Project failure oscillates between...
View ArticleThe Influence of Competency and Professional Behavior on Internal Auditor...
This research examines and analyzes the influence of competence and professional behavior on internal auditor performance achievements in the digital era, as well as the moderating role of time budget...
View ArticleThe Effect of ESG and Earnings Quality on the Value Relevance of Earnings and...
This paper aims to investigate the value relevance of ESG (environmental, social and governance) and earnings quality of companies listed on the Indonesia Stock Exchange during the period from 2012 to...
View ArticleDo Cyber security, Digitalisation and Data Visualisation Affect the Quality...
Introduction/Main Objectives: This research was conducted to provide empirical evidence regarding the analysis of the influence of cyber security, digitalisation, and data visualisation on the quality...
View ArticleThe Effects of Management Control Systems and Leadership Style on Company...
A management control system (MCS) is one of the tools used to evaluate performance at different organisational levels. This study employs the Levers of Control (LoC) dimension introduced by Simons in...
View ArticleObstacles Facing the Development of Forensic Accounting Curricula within...
Forensic accounting education has become an increasingly significant issue in recent years. In Australia, universities have acknowledged the industry’s growing relevance, and there have been attempts...
View ArticleAntecedents and Consequences of Earnings Management: A Systematic Review of...
The accuracy and utility of financial information are critical, but the prevalent issue of earnings management (EM) casts a shade on this goal. With a growing corpus of EM literature, a comprehensive...
View ArticleThe Effect of Workload, Level of Audit Fees and Audit Risk on Audit Quality:...
This study explores the variables of workload, level of audit fees and audit risk on audit quality by testing the three research hypotheses using SPSS with multiple linear regression methods. The...
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