Volume 17 • Issue 3 • 2023

Editorial

Editorial

Ciorstan Smark and Monir Mir

2023-06-08 Volume 17 • Issue 3 • 2023 • 1-2

Academic Article

Accountants' Behaviour, Performance Evaluation and Educational System

Rabih Nehme, Alcheikh Edmond Kozah, Sami Sadaka and Amir Michael

2023-06-08 Volume 17 • Issue 3 • 2023 • 3-22

Business Ethics: Moral or Amoral? An analysis from the perspective of Kantian ethics

Stefania Vignini and Gianfranco Rusconi

2023-06-08 Volume 17 • Issue 3 • 2023 • 23-39

Nexus Between Official Development Aid, Institutional Quality and Economic Growth: Evidence from CLMV countries

Wee-Yeap Lau and Tien-Ming Yip

2023-06-08 Volume 17 • Issue 3 • 2023 • 40-61

Is Liquidity Risk Priced in Artificial Intelligence ETFs?

Geeta Duppati, Energy Sonono, Wedzerai Musvoto, Frank Scrimgeour and Aviral Kumar Tiwari

2023-06-08 Volume 17 • Issue 3 • 2023 • 62-80

The Effect of the Carbon Tax and the Emission Reduction Fund on Government Salience

Kirsty M. Dunbar, Monte Wynder and Peter Baxter

2023-06-08 Volume 17 • Issue 3 • 2023 • 81-105

A Vector Error Correction Model of Australian Coking Coal Exports

Md. Liakat Ali

2023-06-08 Volume 17 • Issue 3 • 2023 • 106-123

Sustainable Development Goals: How do Companies React?

Stefania Vignini

2023-06-08 Volume 17 • Issue 3 • 2023 • 124-139

Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics

I Dewa Ayu Kristiantari, Made Sudarma, Lilik Purwanti and Ali Djamhuri

2023-06-08 Volume 17 • Issue 3 • 2023 • 140-154

Factors Influencing the Lao PDR Import Value of Processed Agricultural Products from Thailand during the Covid-19 Pandemic

Thanet Wattanakul, Malliga Sompholkrang and Tanawat Watchalaanun

2023-06-08 Volume 17 • Issue 3 • 2023 • 155-170

The Effectiveness of Internal Audit for Fraud Prevention

Miryam Pingkan Lonto, Eko Ganis Sukoharsono, Zaki Baridwan and Yeney Widya Prihatiningtias

2023-06-10 Volume 17 • Issue 3 • 2023 • 171-190