Volume 18 • Issue 2 • 2024

Editorial


Editorial Volume 18 Issue 2

Ciorstan Smark and Monir Mir

2024-02-28 Volume 18 • Issue 2 • 2024 • 1-3

Academic Article


The Determinants and Effect of the Incentive Intensity: Empirical Evidence from Japan

Takeshi Nishii, Takahito Kondo and Anura De Zoysa

2024-02-28 Volume 18 • Issue 2 • 2024 • 4-32

Macro and Micro Factor Influencing Tech Startup Valuation of Private Markets in ASEAN Countries

Chandra Setiawan and Rizki Ramdha Maarif

2024-02-28 Volume 18 • Issue 2 • 2024 • 33-44

Islamic Banking's Decades-Long Institutionalisation Struggle: The Case of Pakistan

Ashfaq Khan

2024-02-28 Volume 18 • Issue 2 • 2024 • 45-69

Post Pandemic Business Sustainability Performance on Indonesian Stock Exchange Listed Companies

M. Mulyono

2024-02-28 Volume 18 • Issue 2 • 2024 • 70-79

The Mediating Role of Sustainable Value Creation in the Relationship Between Information Technology and Competitive Advantage

Ahmad Badawi, Wiwik Utami, Bambang Marsoem and Augustina Kurniasih

2024-02-28 Volume 18 • Issue 2 • 2024 • 80-97

Contractors' Perception of Success Factors for Implementing Public Road Construction Projects

Noah Mwelu, Susan Watundu and Musa Bukoma Moya

2024-02-28 Volume 18 • Issue 2 • 2024 • 98-119

The Influence of Competency and Professional Behavior on Internal Auditor Performance in the Digital Era with Time Budget Pressure as a Moderator

Irfan Zamzam, Suriana AR Mahdi and Fitriani Sardju

2024-02-28 Volume 18 • Issue 2 • 2024 • 120-132

The Effect of ESG and Earnings Quality on the Value Relevance of Earnings and Book Value

Aulia Fuad Rahman, Nugroho Suryo Bintoro, Ayu Aryista Dewi and Kholilah Kholilah

2024-02-28 Volume 18 • Issue 2 • 2024 • 133-157

Do Cyber security, Digitalisation and Data Visualisation Affect the Quality of Internal Environmental Audits?

Komang Adi Kurniawan Saputra and Selmita Paranoan

2024-02-28 Volume 18 • Issue 2 • 2024 • 158-174

The Effects of Management Control Systems and Leadership Style on Company Performance

Fauziah Aida Fitri, Muhammad Syukur and Dian Faradiba

2024-02-28 Volume 18 • Issue 2 • 2024 • 175-187

Obstacles Facing the Development of Forensic Accounting Curricula within Australian Universities: Exploring Perspectives of Practitioners and Educators

Hashem Al-Shurafat, John Sands, Gregory Jones and Claire Beattie

2024-02-28 Volume 18 • Issue 2 • 2024 • 188-195

Antecedents and Consequences of Earnings Management: A Systematic Review of the Banking Sector in Developed and Developing Countries

Sarit Biswas, Mousumi Bhattacharya and Deepak Kumar

2024-02-28 Volume 18 • Issue 2 • 2024 • 196-236

The Effect of Workload, Level of Audit Fees and Audit Risk on Audit Quality: An Empirical Study of a Public Accounting Office in East Java-Indonesia

Lely Kumalawati, Made Sudarma, Aulia Fuad Rahman and Syaiful Iqbal

2024-02-02 Volume 18 • Issue 2 • 2024 • 237-248