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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 ().

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Volume 7, issue 3, 2022

The effect of audit committee quality on the conventional and Islamic banks' financial performance between subprime and Corona crises pp. 230-251 Downloads
Achraf Haddad, Anis El Ammari and Abdelfattah Bouri
Product innovation, firm performance and moderating role of technology capabilities pp. 252-265 Downloads
Dian Agustia, Sendy Dwi Haryanto, Yani Permatasari and Putu Nidia Midiantari
Business strategy typologies: do the board of commissioners and audit committee concern about prospector-type strategies? pp. 266-278 Downloads
Antonius Herusetya and Mariska Suryadinata
Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories pp. 279-294 Downloads
Riyan Harbi Valdiansyah and Etty Murwaningsari
Behavioral biases in trade credit policy: does it matter for financial performance? pp. 295-307 Downloads
Umar Farooq, Mosab I. Tabash, Ahmed Abousamak and Samar Habib
Audit expectation gap: a comprehensive literature review pp. 308-319 Downloads
Aluthgama Guruge Deepal and Ariyarathna Jayamaha
Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana pp. 320-331 Downloads
Anthony Egyir Aikins, John Victor Mensah and Akwasi Kumi-Kyereme
One regulator: diversified Shariah governance practices, why? pp. 332-343 Downloads
Md. Kausar Alam, Mohammad Shofiqul Islam, Fakir Tajul Islam, Mosab I. Tabash, Mohammad Sahabuddin and Muhammad Alauddin

Volume 7, issue 2, 2022

Bank efficiency and practice of earnings management: a study on listed commercial banks of Bangladesh pp. 114-128 Downloads
Naznin Sultana Chaity and K.M. Zahidul Islam
Behavioural errors and stock market investment decisions: recent evidence from Pakistan pp. 129-145 Downloads
Kashif Rashid, Yasir Bin Tariq and Mamoon Ur Rehman
Nonaudit services, audit committee characteristics and accruals quality in Malaysia pp. 146-162 Downloads
Wan Zurina Nik Abdul Majid, Effiezal Aswadi Abdul Wahab, Hasnah Haron, Dian Agustia and Mohammad Nasih
Audit committee effectiveness, internal audit function and sustainability reporting practices pp. 163-181 Downloads
Zainabu Tumwebaze, Juma Bananuka, Twaha Kigongo Kaawaase, Caroline Tirisa Bonareri and Fred Mutesasira
The effect of credit risk management and bank-specific factors on the financial performance of the South Asian commercial banks pp. 182-194 Downloads
Asima Siddique, Muhammad Asif Khan and Zeeshan Khan
The role of emotional intelligence and personality on the overall internal control effectiveness: applied on internal audit team member's behavior in Lebanese companies pp. 195-207 Downloads
Manale Abdo, Khalil Feghali and Mona Akram Zgheib
Impacts of corporate announcements on stock returns during the global pandemic: evidence from the Indian stock market pp. 208-226 Downloads
Dharen Pandey, Vineeta Kumari and Brajesh Kumar Tiwari

Volume 7, issue 1, 2021

The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality pp. 2-16 Downloads
Md. Kausar Alam, Mohammad Mizanur Rahman, Mahfuza Kamal Runy, Babatunji Adedeji and Md. Farjin Hassan
How financial literacy moderate the association between behaviour biases and investment decision? pp. 17-30 Downloads
Mohd Adil, Yogita Singh and Mohd. Shamim Ansari
Revenue diversification and financial sustainability of microfinance institutions pp. 31-43 Downloads
Peter Nderitu Githaiga
Agency costs, board structure and institutional investors: case of India pp. 44-58 Downloads
Pankaj Chaudhary
Resilience of Islamic cryptocurrency markets to Covid-19 shocks and the Federal Reserve policy pp. 59-70 Downloads
Emna Mnif and Anis Jarboui
Does privatization of public sector banks affect stock prices? An event study approach on the Indian banking sector stocks pp. 71-83 Downloads
Varun Kumar Rai and Dharen Pandey
Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy pp. 84-96 Downloads
Rifat Fariha, Md. Mukarrom Hossain and Ratan Ghosh
Effect of advertising spending on operating and market performance of banks: empirical evidence from Bangladesh pp. 97-110 Downloads
Md. Ibrahim Molla and Md. Kayes Bin Rahaman

Volume 6, issue 3, 2021

Real earnings management and stock returns: moderating role of cross-sectional effects pp. 266-280 Downloads
Manish Bansal, Asgar Ali and Bhawna Choudhary
Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches pp. 281-295 Downloads
Ratan Ghosh and Farjana Nur Saima
Income smoothing and firm value in a regulated market: the moderating effect of market risk pp. 296-308 Downloads
Segun Abogun, Ezekiel Aiyenijo Adigbole and Titilope Esther Olorede
Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university pp. 309-323 Downloads
Chaturika Priyadarshani Seneviratne and Ashan Lester Martino
Debt financing and firm performance: empirical evidence from the Pakistan Stock Exchange pp. 324-334 Downloads
Aamir Nazir, Muhammad Azam and Muhammed Usman Khalid
Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections pp. 335-347 Downloads
Ceicilia Bintang Hari Yudhanti and Bambang Tjahjadi
Corporate governance, internal audit quality and financial reporting quality of financial institutions pp. 348-366 Downloads
Twaha Kigongo Kaawaase, Catherine Nairuba, Brendah Akankunda and Juma Bananuka

Volume 6, issue 2, 2020

Empirically examining the impact of corporate social responsibility on financial performance: evidence from Indian steel industry pp. 134-151 Downloads
Nripinder Kaur and Vikramjit Singh
The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia pp. 152-164 Downloads
Thomas Averio
Effect of intellectual capital disclosure on cost of equity capital: a study on Indian companies pp. 165-179 Downloads
Amitava Mondal and Chiranjit Ghosh
Nexus between intellectual capital and business performance: evidence from India pp. 180-195 Downloads
Faizi Weqar, Zubair Ahmad Sofi and S.M. Imamul Haque
Independence from the perspective of theShari'ahcommittee pp. 196-209 Downloads
Nor Hafizah Zainal Abidin, Fatimah Mat Yasin and Ahmad Zainal Abidin
Effect of insider trading on stock characteristics pp. 210-227 Downloads
Sudipta Kumar Nanda and Parama Barai
Investigating the relationship between integrated reporting and firm performance in a voluntary disclosure regime: insights from Bangladesh pp. 228-245 Downloads
Md. Shafiqul Islam
Business group opportunism: the difference in real earnings management between parent firms and nonparent firms pp. 246-261 Downloads
Glenny Alawag

Volume 6, issue 1, 2020

Assessing the effectiveness of internalSharīʿahaudit structure and its practices in Islamic financial institutions: a case study of Islamic banks in Yemen pp. 2-22 Downloads
Latifah Algabry, Syed Musa Alhabshi, Younes Soualhi and Anwar Hasan Abdullah Othman
An assessment of the financial soundness of the Kazakh banks pp. 23-37 Downloads
Aigul P. Salina, Xin Zhang and Omaima A.G. Hassan
Spillover effects in the financial year cycle for Indian markets pp. 38-54 Downloads
Parul Bhatia
Intellectual capital and asset quality in an emerging banking market pp. 55-68 Downloads
Nicholas Asare, Margaret Momo Laryea, Joseph Mensah Onumah and Michael Effah Asamoah
Examining the phenomenon of rounding in analysts' EPS forecasts: evidence from Singapore pp. 69-79 Downloads
Clarence Goh
Accounting services quality: a systematic literature review and bibliometric analysis pp. 80-94 Downloads
Vitor Azzari, Emerson Wagner Mainardes and Fábio Moraes da Costa
Human capital, income diversification and bank performance–an empirical study of East African banks pp. 95-108 Downloads
Peter Nderitu Githaiga
Strategic management accounting practices: a literature review and opportunity for future research pp. 109-132 Downloads
Md. Mamunur Rashid, Md. Mohobbot Ali and Dewan Mahboob Hossain
Page updated 2024-11-02