Asian Journal of Accounting Research

2020 - 2026

Current editor(s): Dr. Iman Harymawan

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Volume 11, issue 4, 2026

From black box to bottom line: the role of AI disclosure in bank performance in Malaysia pp. 342-352

Tze Kiat Lui

The hidden costs of politically connected firms under two different regimes in Indonesia pp. 353-366

Anastasya Regina Candra and Joni Joni

The impact of ESG performance on firm performance: the moderating role of audit quality – evidence from China pp. 367-380

Yuanyuan Wang, Chaiyot Sumritsakun, Arunee Yodbutr and Thatphong Awirothananon

The bright and dark sides of CEO narcissism for ESG performance: evidence from Indonesia pp. 381-395

Tessa Soetanto, Shienly Angela and Elaine Stacey Halim

Does the effect of good corporate governance on sustainability reporting strengthen by the presence of women on corporate boards? pp. 396-410

Arumega Zarefar, Andreas, Atika Zarefar, Dian Agustia and Azwir Nasir

Does firm productivity influence default risk? Evidence from NSE-listed firms in high-default industries pp. 411-428

Meena Sharma and Sakshi Khurana

Digital transformation and sustainability performance: an empirical study from Indonesia pp. 429-448

Meiliana Suparman, Iwan Suhardjo, Crystina Crystina, Isnaini Nuzula Agustin and Yefta Christian

Volume 11, issue 3, 2025

Does CSR committee moderate the relation between audit committee and carbon emission practices? Empirical evidence from OECD countries pp. 234-252

Najib H. S. Farhan, Siti Nurain Muhmad, Waleed M. Alahdal and Ahmad Firdhauz Zainul Abidin

Earning management practices and the disclosure of sustainability reporting in Jordanian family business: how COVID-19 plays a part? pp. 253-269

Esraa Esam Alharasis

Corporate sustainability disclosure and investment efficiency: an empirical analysis of East Africa Community listed firms pp. 270-286

Peter Nderitu Githaiga

How capital structure affects Islamic and conventional bank profitability: the role of diversification pp. 287-303

Ameni Ghenimi, Hasna Chaibi and Mohamed Ali Omri

An analysis of corporate governance factors influencing sustainability reporting disclosure in the Malaysian agro-industry pp. 304-321

Nurfara Hasyikin Hanapi, Waleed M. Alahdal, Hafiza Aishah Hashim, Zalailah Salleh and Muskan Sahu

Board efficiency index, government ownership and financial performance of Shanghai stock exchange companies pp. 322-338

Shizong Wu, Saidatunur Fauzi Saidin, Mohammad Noor Hisham Osman and Neilson Teruki

Volume 11, issue 2, 2025

P2P lending: how does it affect Indonesian bank’s profitability? pp. 114-131

Apriani Dorkas Rambu Atahau, Irinues Sukma Anggara and Andrian Dolfriandra Huruta

Meta-analysis of factors shaping behavioral intention toward digital accounting technology pp. 132-149

Mona Permatasari Mokodompit, T. Sutrisno, Imam Subekti and Roekhudin Roekhudin

Leverage and corporate performance – the moderating role of corporate governance pp. 150-165

Aparna Bhatia and Pooja Kumari

Government responses to COVID-19 and market reactions to dividend announcements in ASEAN-5 countries pp. 166-182

Rizky Yudaruddin, Dadang Lesmana and Rozaimah Zainudin

How sustainability reporting shapes dividend policy: evidence from Vietnam's listed companies pp. 183-200

Hien Khanh Duong and Huu Cuong Nguyen

Audit committee characteristics and quality of audit: an interconnection from the perspective of an emerging economy pp. 201-217

Raihan Sobhan, Asia Khatun and Ishrat Jahan Ikra

Environmental disclosure in Indonesia: a study of manufacturing and mining companies pp. 218-232

Indah Fajarini Sri Wahyuningrum, Hadrian Geri Djajadikerta, Terri Trireksani, Mochamad Arief Budihardjo and Sriningsih Sriningsih

Volume 11, issue 1, 2025

Empirical examination of ESG and fintech factors on financial sustainability: a comparative study of Islamic vs conventional banks in Islamic finance-oriented countries pp. 2-21

Alimshan Faizulayev

Shifting the balance: how ESG transformed corporate debt in emerging and developed markets post-COP21 pp. 22-42

Patricia Pain, Geovane Camilo dos Santos and Vagner Antonio Marques

Exploring CO 2 emission factors in Vietnam towards sustainable consumption pp. 43-60

Huu Nguyen Xuan Nguyen and The Phu Nguyen

Dual dynamics of ownership: family vs external shareholders’ impact on real earnings management pp. 61-77

Srikanth Potharla

Liquidity management of Islamic banks and conventional banks: evidence from IFRS 9 pp. 78-94

Chowdhury Saima Ferdous and Muhammad Shahin Miah

Islamic ethics disclosure as determinant on Islamic banking performance: evidence from MENA countries pp. 95-110

Diyah Ariyani, Mochlasin Mochlasin, Rifda Nabila and Khoirun Nissa Afina

Volume 10, issue 4, 2025

The effect of internal control on earnings response coefficient pp. 334-352

Zhiqiang Liu, Saidatunur Fauzi Saidin and Mohammad Noor Hisham Osman

Value relevance of negative earnings disaggregation: evidence from Indonesia pp. 353-370

Jems Arison Zacharias, Yefta Andi Kus Noegroho, Ronny Prabowo and Apriani Dorkas Rambu Atahau

Investment in digital technology and entrepreneurial trajectory: Is there any competitive edge? pp. 371-383

Md. Tamim Mahamud Foisal, Md. Thasinul Abedin and Ehtisham Ali

Audit fees during the COVID-19 pandemic: empirical evidence from financial sector firms in Indonesia pp. 384-398

Gatot Soepriyanto, Yesika Kristi and Jovanie Setiawan

Does institutional blockholders’ investment promote CSR spending? Evidence from Indian firms pp. 399-414

Srikanth Potharla, Balachandram Amirishetty and Hiranya Dissanayake

Corporate social responsibility and cash holdings: insights from China’s A-listed corporate sector pp. 415-429

Mohammad Al-Gharaibeh, Umar Farooq, Mosab I. Tabash, Zilola Shamansurova and Lara Alhaddad

Addressing fiscal gap between budget availability and financing needs for Indonesian defense strategies pp. 430-455

Aris Marsudiyanto

Volume 10, issue 3, 2025

The relationship between financial statement comparability and accounting conditional and unconditional conservatism pp. 222-241

Mahdi Salehi, Toktam Ghasemi Sarnish and Abedalqader Rababah

Nexus between ESG scores and financial performance: evidence from the Indian banking sector pp. 242-257

Ramesh Prasad and Amitava Mondal

The impact of earnings management on perceived quality of earnings: the moderating role of ESG pp. 258-276

Rahayu Lestari and Dewi Refianingrum Muthmainnah

Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan pp. 277-293

Sajead Alshdaifat, Mohamad Ali Abdul-Hamid, Mohammad Alhadab, Saidatunur Fauzi Saidin and Noor Hidayah Ab Aziz

Environmental, social and governance (ESG) performance and earnings management: the role of gender diversity pp. 294-314

Vincentia Anindha Primacintya and Indra Wijaya Kusuma

CEO career horizon, corporate governance and corporate financial asset allocation: evidence from Malaysia pp. 315-332

Moncef Guizani

Volume 10, issue 2, 2024

ESG rating disagreements and stock price crash risk: can distraction, regional digital economy and corporate intelligence maturity play important roles? pp. 126-149

Yiyuan Li

Mediating role of earnings management upon nexus among bank financial leverage and economic financial stability pp. 150-167

Bisan Khalil Almasri, David Sunoco and Mohammad Al-said

Voluntary cybersecurity risk disclosures and firms’ characteristics: the moderating role of the knowledge-intensive industry pp. 168-185

Harmandeep Singh

Timeliness in financial reporting in emerging markets: investigating the effect of joint audits pp. 186-199

Mohammad Nasser Almarzouq, Souod Alazemi, Abdulrahman Alrefai and Abdullah Alawadhi

The role of integrated reporting and earnings management on the combined assurance and capital market liquidity relationship pp. 200-218

Augustine Donkor, Terri Trireksani and Hadrian Geri Djajadikerta

Volume 10, issue 1, 2024

Does audit committee composition influence firm performance? Evidence from the top NSE-listed non-financial companies of India pp. 2-18

Abhisheck Kumar Singhania and Nagari Mohan Panda

The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry pp. 19-44

Esraa Esam Alharasis

Exploring the interplay of earnings management, business strategy and market competition: the case of Indonesia and South Korea pp. 45-62

Adela Cornelia Fedora, Felizia Arni Rudiawarni, Dedhy Sulistiawan and Abdurrahman Gümrah

Foreign exchange market herd behaviour: empirical study in ASEAN-5 countries pp. 63-75

Nevi Danila and Priyanka Aggarwal

How social pressure anomie influences shadow accounting functions: the role of voluntary disclosure development in Iran pp. 76-102

Leila Zamanianfar and Mohammadreza Abdoli

Working capital efficiency and capital structure decisions in Egypt: the effect of foreign currency exchange risk exposure under IAS 21 pp. 103-124

Karim Mansour