Asian Journal of Accounting Research

2020 - 2024

Current editor(s): Dr. Iman Harymawan

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 9, issue 4, 2024

Financial reporting quality, industrial revolution 4.0 and social well-being among Malaysian public companies pp. 294-308

Wan Adibah Wan Ismail, Marziana Madah Marzuki and Nor Asma Lode

Unpacking the financial attributes of blue-chip non-fungible tokens (NFTs) against traditional and digital assets pp. 309-324

Shinta Amalina Hazrati Havidz, Maria Divina Santoso, Theodore Alexander and Caroline Caroline

How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model pp. 325-339

Mushtaq Yousif Alhasnawi, Ridzwana Mohd Said, Sajead Mowafaq Alshdaifat, Khaled Ahmed Elorabi, Maytham Hameed Al-Hasnawi and Ali Hussein Khudhair

Anti-corruption policy and earnings management: do women in monitoring roles matter? pp. 340-357

Dewi Mustika Ratu and Dian Kartika Rahajeng

Enhancing the accuracy of stock return movement prediction in Indonesia through recent fundamental value incorporation in multilayer perceptron pp. 358-377

Stiven Agusta, Fuad Rakhman, Jogiyanto Hartono Mustakini and Singgih Wijayana

Is chair-CEO generational difference a substitute governance mechanism to debt financing? pp. 378-398

Yee Peng Chow

Good corporate governance, firm performance and COVID-19 pp. 399-421

Ferdy Putra

A panel data analysis of the effect of audit quality on financial statement fraud pp. 422-445

Maryam Yousefi Nejad, Ahmed Sarwar Khan and Jaizah Othman

Volume 9, issue 3, 2024

Cognitive board diversity and profitability – evidence from Islamic banks in Southeast Asia pp. 182-200

Hasan Mukhibad, Doddy Setiawan, Y. Anni Aryani and Falikhatun Falikhatun

Dividend policy and residual dividend theory: evidence from Indonesia pp. 201-216

Dewa Gede Wirama, Komang Ayu Krisnadewi, Luh Gede Sri Artini and Putu Agus Ardiana

Effect of external corporate factors on takaful performance pp. 217-228

Nourhen Sallemi and Ghazi Zouari

Impact of accounting conservatism and corporate governance on stock price breakdown in firms listed on the Palestine Stock Exchange pp. 229-256

Mohammed Talawa and Nemer Badwan

The impact of climate transition risk on firms’ value – evidence from select Indian-listed companies pp. 257-274

Amitava Mondal and Somnath Bauri

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy pp. 275-292

Md Shamim Hossain, Md. Sobhan Ali, Chui Ching Ling and Chorng Yuan Fung

Volume 9, issue 2, 2024

The moderating role of board diversity on the relationship between ownership structure and real earnings management pp. 98-115

Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid

Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia pp. 116-126

Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab and Zuraidah Mohd Sanusi

Assessing the asymmetric cost behavior in China pp. 127-138

Yuxin Shan, Vernon J. Richardson and Peng Cheng

The effect of MD&A disclosures on corporate performance: a panel quantile regression analysis pp. 139-152

Vijay Singh and Himani Singla

Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis pp. 153-168

Osama Atayah, Hazem Marashdeh and Allam Hamdan

Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports: the case of UAE pp. 169-180

Lilian Gheyathaldin Salih

Volume 9, issue 1, 2023

Board characteristics and integrated reporting in an emerging market: evidence from India pp. 2-12

Manimore Makri, Leo Themjung Makan and Kailash Chandra Kabra

Working capital policy of newly incorporated firms pp. 13-24

Rajesh Desai and Bhoomi Mehta

Do audit attributes impact earnings quality? Evidence from India pp. 25-34

Deepak Verma, Varun Dawar and Pankaj Chaudhary

The puzzling association between accounting conservatism and corporate social responsibility pp. 35-46

Abbas Ali Daryaei, Yasin Fattahi and Ali Aldbs

Does CEO power moderate the link between labor productivity and financial performance: agency theory or stewardship theory pp. 47-56

Saeid Aliahmadi

A study of accounting mechanism from an ethnic lens; a case ofBelismarriage in East Sumba, Indonesia pp. 57-66

Marko S. Hermawan and Andriani Grace Irene Nomleni

Are board attributes and ownership structure value relevant in developing economies: new institutionalist perspective pp. 67-77

Md. Atiqur Rahman

Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies pp. 78-93

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry

Volume 8, issue 4, 2023

The association between audit firm attributes and key audit matters readability pp. 322-333

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

Gender heterogeneity in the boardroom and corporate sustainability performance of quoted manufacturing firms in Nigeria pp. 334-347

Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Chinyere Patricia Oranefo and Agbonrha-Oghoye Imas Iyoha

The investment behavior of politically connected firms in Indonesia pp. 348-355

Joni Joni, Maria Natalia and Leliana Leliana

The sustainability awareness of banking institutions in Indonesia, its implication on profitability by the mediating role of operational efficiency pp. 356-372

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

Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study pp. 373-386

Sulochana Dissanayake, Roshan Ajward and Dilini Dissanayake

Valuation of financial reporting quality: is it an issue in the firm’s valuation? pp. 387-399

Nur Fadjrih Asyik, Dian Agustia and Muchlis Muchlis

Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic pp. 400-410

Astrid Rudyanto, Julisar Julisar and Debora Debora

Market value and related party's transactions: a panel data approach pp. 411-424

Najib H. S. Farhan and Faozi A. Almaqtari

Internal control implementation and quality of higher education institutions: a moderation effect testing pp. 425-435

Hafiez Sofyani, Zakiah Saleh and Haslida Abu Hasan

Volume 8, issue 3, 2023

Asian perspective of capital market performance amid the COVID 19 pandemic pp. 210-235

A.T.M. Adnan

The impact of Covid-19 on the capital structure in emerging economies: evidence from India pp. 236-249

Nisha Prakash, Aditya Maheshwari and Aparna Hawaldar

Professionalshariahaudit training via the e-learning approach during COVID-19: challenges and prospects pp. 250-268

Muhammad Iqmal Hisha Kamaruddin and Mustafa Mohd Hanefah

The impact of audit data analytics on audit quality and audit review continuity in Thailand pp. 269-278

Kanthana Ditkaew and Muttanachai Suttipun

Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic pp. 279-292

Akmalia Ariff, Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Mohd Taufik Mohd Suffian

The effect of hashrate, transaction volume, social media and macroeconomics on Bitcoin before and during the COVID-19 pandemic pp. 293-306

Yen Sun, Citra Amanda and Berty Caroline Centana

COVID-19 outbreak and earnings management practice: case of Tunisia pp. 307-318

Riadh Garfatta, Mouna Hamza and Imen Zorgati

Volume 8, issue 2, 2023

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure pp. 110-121

Mariem Ben Abdallah and Slah Bahloul

The interaction of corporate social responsibility (CSR) materiality and explicit assessment on willingness to invest: perception of financial analysts pp. 122-132

Thanyawee Pratoomsuwan and Yingyot Chiaravutthi

Impact of income diversification on bank stability: a cross-country analysis pp. 133-144

Mohammed Adem

Islamic crowdfunding practices in Malaysia: a case study on Nusa Kapital pp. 145-156

Habibah Solehah Ramli, Md. Faruk Abdullah and Md. Kausar Alam

CEO masculinity and CSR disclosure: evidence from Indonesia pp. 157-169

Mohammad Nasih, Nadia Anridho, Nadia Klarita Rahayu and John Nowland

Earnings management contagion: evidence from institutional equivalence pp. 170-183

Manish Bansal

Capturing the impact of accounting and regulatory variables on stock prices of banks – an empirical study of Indian banks in panel data modeling pp. 184-193

Sudhi Sharma, Indira Bhardwaj and Kamal Kishore

Analysis of the rate of growth of intellectual capital ability in predicting present and future profitability of Sharia commercial banks in Indonesia pp. 194-206

Sri Wahyuni, Pujiharto Pujiharto, Bima Cinintya Pratama and Siti Nur Azizah

Volume 8, issue 1, 2022

An examination of the association between interim audits and final audits pp. 2-14

Hsiao-Lun Lin and Ai-Ru Yen

Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh pp. 15-26

Md. Kausar Alam, Mosab I. Tabash, Oli Ahad Thakur, Md. Mizanur Rahman, M. Naim Siddiquii and Safiqul Hasan

Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy pp. 27-40

Afsaneh Soroushyar

Does intellectual capital matter to MFIs’ financial sustainability? pp. 41-52

Peter Nderitu Githaiga, Neddy Soi and Kibet Koskei Buigut

Whether the audit expectation-performance gap is expanding amid changes in audit landscape? New evidence from an emerging economy pp. 53-65

J.S. Kumari and Roshan Ajward

Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria pp. 66-79

Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor and Lucy Cecilia Mmadubuobi

Roles at crossroads: complexities and conflicts surrounding management accountants' roles based on evidence from the Sri Lankan context pp. 80-93

Thenuja Sivabalachandran and Tharusha Gooneratne

Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies pp. 94-107

Esraa Esam Alharasis, Manal Alidarous and Fouad Jamaani