Volume 17 • Issue 2 • 2023

Editorial


Editorial 17 2

Ciorstan Smark and Monir Mir

2023-04-27 Volume 17 • Issue 2 • 2023 • 1-3

Consumption Patterns and Returns in the US DVD market

Lee Yoong Hon and Ruth Lim Sheau Yen

2023-04-26 Volume 17 • Issue 2 • 2023 • 168-182

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