Volume 17 • Issue 2 • 2023
academic_article
Has Digitalisation Mitigated the Impact of Covid-19 on the Manufacturing Sector’s Performance?
Tien-Ming Yip, Wee-Yeap Lau and Shankaran Nambiar
2023-04-26 Volume 17 • Issue 2 • 2023 • 4-25
Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements?
Elly Suryani, Srihadi Winarningsi, Ilya Avianti, Poppy Sofia and Nanny Dewi
2023-04-26 Volume 17 • Issue 2 • 2023 • 26-37
The Relationship Between the Quality of Sustainability Reporting and Corporate Financial Performance: A Cross-Sectional and Longitudinal Study
Sze Wing Amy Lee, Marcus Rodrigs, Thurai Murugan Nathan, Md. Abdur Rashid and Abdullah Al-Mamun
2023-04-26 Volume 17 • Issue 2 • 2023 • 38-60
Corporate Governance Quality and Company Performance
Weli Weli and Rilo Pambudi
2023-04-26 Volume 17 • Issue 2 • 2023 • 61-74
The Mediating Impact of Value Chain in The Link Between Corporate Governance and SOE’s Performance
Dini Wahjoe Hapsari, Winwin Yadiati, Harry Suharman and Dini Rosdini
2023-04-26 Volume 17 • Issue 2 • 2023 • 75-85
IPO Pricing Regulation and Audit Fees: From the Perspective of Institutional Changes in China
Gang Zhao, Ying Deng, Yujia Jiang and Graham Bowrey
2023-04-26 Volume 17 • Issue 2 • 2023 • 86-112
The Role of Accounting in Managing Micro, Small and Medium Enterprises (MSMEs): The Case of Indonesia
Parulian Silaen and Steve Tulig
2023-04-26 Volume 17 • Issue 2 • 2023 • 113-121
Hedging the Oil Price Risk Factor on Airline Stock Returns in the Asia-Pacific: A Test of Effective Hedging Instruments
Scott Bernabas Felix, Jasman Tuyon, Hylmee Matahir and Mohd Fahmi Ghazali
2023-04-26 Volume 17 • Issue 2 • 2023 • 122-146
Determinants of Client Acceptance Decisions and the Impact on the Reputation of Public Accounting Firms in Indonesia
Afly Yessie, Ilya Avianti and Poppy Sofia
2023-04-27 Volume 17 • Issue 2 • 2023 • 147-167