Volume 17 • Issue 4 • 2023
academic_article
Could the Theory of Planned Behaviour Explain Market Discipline in Sharia Mutual Funds?
Umi Widyastuti, Erie Febrian, Sutisna Sutisna and Tettet Fitrijanti
2023-07-11 Volume 17 • Issue 4 • 2023 • 3-20
The Impact of IFRS 9 on Financial Reporting during Covid-19 from the Point of View of Experts in Europe
Ildikó Orbán and Oday Tamimi
2023-07-11 Volume 17 • Issue 4 • 2023 • 21-36
Do Shadow Banking Depositors Discipline the Market?
Vera Intanie Dewi, Nury Effendi, Mokhamad Anwar, Sulaeman Rahman Nidar, Tettet Fitrijanti and Benny Tjandrasa
2023-07-11 Volume 17 • Issue 4 • 2023 • 37-59
Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions
Suriana AR Mahdi, N. Nurkholis, Yeney Widya Prihatiningtias and Zaki Baridwan
2023-07-11 Volume 17 • Issue 4 • 2023 • 60-72
The Development of Small and Medium-sized Businesses and its Impact on the Trend of Unemployment in Kazakhstan
Toty Bekzhanova, Murat Aliyev, Gulmira Tussibayeva, Miyatbek Altynbekov and Aigul Akhmetova
2023-07-11 Volume 17 • Issue 4 • 2023 • 73-99
Determinants of Pension Fund’s Required Return: A Scenario-based simulation of Civil Service Pension Fund
Muhammad Irfan and Wee-Yeap Lau
2023-07-11 Volume 17 • Issue 4 • 2023 • 100-127
Wealth Impact of Unit Rights Offerings to Debt Holders: Evidence from Australia
Siti Nurhidayah Mohd Roslen, Cheng Fan Fah and Norhuda Abdul Rahim
2023-07-11 Volume 17 • Issue 4 • 2023 • 128-148
Integrated Reporting Implementation in the Health Sector Industry
Dini Wahjoe Hapsari and Khalisha Azzahra Khairunnisa
2023-07-11 Volume 17 • Issue 4 • 2023 • 149-162
Joining or Exiting the Defined Benefit Division Superannuation Scheme of UniSuper
John Christie
2023-07-11 Volume 17 • Issue 4 • 2023 • 163-172
The Moderating Role of Risk Monitoring Committee on the Effect of Risk Disclosure on Financial Performance in Islamic Banks
Laely Aghe Africa and Dian Agustia
2023-07-11 Volume 17 • Issue 4 • 2023 • 173-191
Does Internal Control Promote Employee Engagement Drivers? A Systematic Literature Review
Haryanto Haryanto, Harry Suharman, Poppy S. Koeswayo and Haryono Umar
2023-07-11 Volume 17 • Issue 4 • 2023 • 192-203
Transparency in International Anti-Corruption Helpdesk Answers: A Case Study in Timor-Leste
Pascoal da Costa Oliveira, B. Basuki and H. Hamidah
2023-07-13 Volume 17 • Issue 4 • 2023 • 204-222
Audit Quality Improvement and the Role of Risk: Audit as a Moderator
Edy Sujana and Nyoman Ari Surya Dharmawan
2023-07-13 Volume 17 • Issue 4 • 2023 • 223-238