Items where Division is "Accounting Research Institute (ARI)" and Year is 2023

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The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]. (2023) Management & Accounting Review (MAR), 22 (2): 16. pp. 401-419. ISSN 2550-1895

Exploring the nexus of disclosure of Sharia compliance and governance in Islamic banking: a comprehensive analysis of the sharia supervisory board / Arifah and Ataina Hudayati. (2023) Management & Accounting Review (MAR), 22 (3): 16. pp. 408-428. ISSN 2550-1895

Unlocking government effectiveness: the interplay of bureaucratic quality, information technology, voice and accountability / Darusalam, Zuraidah Mohd Sanusi and Marijn Janssen. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 1. pp. 1-27. ISSN 2550-1631

The effect of student dimension factors on online distance learning satisfaction: evidence from Indonesia / Ida Rosnidah ... [et al.]. (2023) Management & Accounting Review (MAR), 22 (2): 15. pp. 381-400. ISSN 2550-1895

Good corporate governance and firm value: the mediating role of internet financial reporting / Indri Kartika ... [et al.]. (2023) Management & Accounting Review (MAR), 22 (2): 5. pp. 123-147. ISSN 2550-1895

Factors affecting the implementation of zakat accounting in Indonesia / Khusnul Hidayah, Dalila Daud and Rintan Nuzul Ainy. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 15. pp. 401-425. ISSN 2550-1631

Islamic work ethics, good corporate governance practices and fraudulent financial statements / Reskino … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 4. pp. 79-112. ISSN 2550-1631

The role of love of money on employees’ organizational commitment: do ethics and pay satisfaction matter? / Su’un Su’un ... [et al.]. (2023) Management & Accounting Review (MAR), 22 (2): 8. pp. 205-228. ISSN 2550-1895

A

Council’s online disclosure of accountability practices: isomorphism inquiries / Dayang Hafiza Abang Ahmad, Corina Joseph and Roshima Said. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 5. pp. 113-141. ISSN 2550-1631

The effect of financial innovation on bank profitability: assessing the role of country-level corporate governance in Asian countries / Hussain Abbas ... [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 1. pp. 1-37. ISSN 2550-1631

Does political connection and family business create or destroy firm performance: lesson learnt from Malaysia / Fazrul Hanim Abd Sata … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (1): 6. pp. 131-153. ISSN 2550-1631

Audit committee and external auditors in government-linked companies: do they play their roles to mitigate earning management? / Memiyanty Abdul Rahim, Anis Syafiqah Khir Shuhaimi and Azizan Zainuddin. (2023) Management & Accounting Review (MAR), 22 (2): 12. pp. 307-330. ISSN 2550-1895

Green financing and environmental protection / Siti Sarah Abdul Razak and Norli Ali. (2023) Management and Accounting Review (MAR), 22 (2): 3. pp. 63-82. ISSN 2550-1895

The impact of financial globalization on economic growth in the Kurdistan region of Iraq: an empirical investigation / Ahmed Abdulrahman Khder Aga and Jwan Saeed Hussein. (2023) Management & Accounting Review (MAR), 22 (3): 13. pp. 332-358. ISSN 2550-1895

Financing concentration and credit risks: empirical study on the Islamic banks in Malaysia / Abdulazeez Adewuyi Abdurraheem, Md. Mahmudul Alam and Farah Aida Ahmad Nadzri. (2023) Management & Accounting Review (MAR), 22 (3): 18. pp. 466-489. ISSN 2550-1895

Towards sustainable small and medium enterprises (SMEs): awareness and overcoming challenges / Mohamad Hanif Abu Hassan ... [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 6. pp. 165-197. ISSN 2550-1631

Blockchain attributes in Malaysia: a qualitative approach / Arfah Aisyah Ahmad Sabri, Sharina Tajul Urus and Noraizah Abu Bakar. (2023) Management & Accounting Review (MAR), 22 (2): 2. pp. 31-61. ISSN 2550-1895

Does government size cause corruption? A comparative study in countries with different levels of democracy / Mahdi Saleh Sulaiman Al-Rikani and Mufeed Almula-Dhanoon. (2023) Management & Accounting Review (MAR), 22 (3): 14. pp. 362-380. ISSN 2550-1895

The impact of CEO characteristics and political connections on investment efficiency: evidence from an emerging market / Marwan Altarawneh … [et al.]. (2023) Management & Accounting Review (MAR), 22 (3): 4. pp. 82-116. ISSN 2550-1895

Synergizing human resources and management accounting in managing flexible work arrangement: a balanced scorecard model / Sharifah Rahama Amirul ... [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 9. pp. 255-274. ISSN 2550-1631

Impact of Islamic financial markets on economic growth: evidence from the Middle East and Asia / Nur Hazimah Amran, Wahida Ahmad and Catherine S F Ho. (2023) Management & Accounting Review (MAR), 22 (3): 11. pp. 272-295. ISSN 2550-1895

B

Does trade integration reorient income inequality? Evidence from the post-soviet countries / M. Mesut Badur and Kazi Sohag. (2023) Management & Accounting Review (MAR), 22 (2): 13. pp. 331-353. ISSN 2550-1895

The impact of market risk exposure on banks’ financial performance: evidence from the MENA region / Amer N. Bani Yousef ... [et al.]. (2023) Management & Accounting Review (MAR), 22 (2): 9. pp. 229-251. ISSN 2550-1895

E

Boardroom matter unveiled: navigating expertise, education, gender, and corporate reputation in Malaysia / Elinda Esa ... [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 3. pp. 69-100. ISSN 2550-1631

F

Investor sentiment under the Maqasid Al-Shari’ah compliance asset pricing model: a behavioral finance approach to Islamic finance / Igo Febrianto, Norhayati Mohamed and Imbarine Bujang. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 7. pp. 165-190. ISSN 2550-1631

Maintaining the sustainability of the regional credit guarantee institution in Indonesia / Ericke Fridatien, Grahita Chandrarin and Diana Zuhroh. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 13. pp. 339-358. ISSN 2550-1631

G

Tax evasion tendencies in Malaysia. Do demographic profiles matter? / Olivia @ Biah Galus Owing ... [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 12. pp. 319-338. ISSN 2550-1631

Governance for sustainable social enterprise performance: moving beyond control mechanisms / Aziatul Waznah Ghazali … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (1): 7. pp. 155-177. ISSN 2550-1631

H

The contribution of sustainability practices and microfinance on micro-enterprise business performance in Malaysia: the moderating role of business location / Noorul Hafizah Hashim, Hisham Mohammad and Md. Mahmudul Alam. (2023) Management & Accounting Review (MAR), 22 (2): 11. pp. 275-305. ISSN 2550-1895

Bibliometric analysis using R on corporate governance mechanisms / Hamizah Hassan. (2023) Management & Accounting Review (MAR), 22 (2): 4. pp. 83-121. ISSN 2550-1895

Impact of perceived organizational support on organizational citizenship behavior: the mediating roles of job insecurity and organizational trust / Hong Liang, Daisy Kee Mui Hung and Siti Rohaida Mohamad Zainal. (2023) Management & Accounting Review (MAR), 22 (3): 2. pp. 30-55. ISSN 2550-1895

The impact of management control systems on performance: evidence from Vietnamese enterprises / Huy Manh Dao, Son Van Dinh and Oanh Thi Tu Le. (2023) Management & Accounting Review (MAR), 22 (3): 10. pp. 246-269. ISSN 2550-1895

I

Employees’ perceived risk management in public procurement and finance: evidence in Malaysia / Azleen Ilias, Nasrudin Baidi and Erlane K. Ghani. (2023) Management & Accounting Review (MAR), 22 (3): 7. pp. 174-199. ISSN 2550-1895

The intention of empowering excellence on the path to professional qualification in sustainable development and governance / Azleen Ilias … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 10. pp. 251-280. ISSN 2550-1631

Impact of workforce diversity management on job performance of employees in Saudi Arabia: testing the mediating effect of employee engagement and job match / Qamrul Islam and Mnahel Babgi. (2023) Management & Accounting Review (MAR), 22 (3): 1. pp. 2-27. ISSN 2550-1895

J

Disclosure of strategic management accounting information: evidence from award-winning organizations in Malaysia / Bernadette Josephine James, Corina Joseph and Roshima Said. (2023) Management & Accounting Review (MAR), 22 (3): 5. pp. 118-144. ISSN 2550-1895

The influence of governance quality factors on stock market performance in ASEAN / Liyana Syafini Jumaah … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (1): 3. pp. 45-64. ISSN 2550-1631

K

The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]. (2023) Management & Accounting Review (MAR), 22 (3): 9. pp. 224-243. ISSN 2550-1895

Corporate reporting, corporate governance mechanisms and tax aggressiveness: evidence from Indonesia / Ninuk Dewi Kesumaningrum … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 2. pp. 29-56. ISSN 2550-1631

M

Applying the resource dependence theory to enhance supply chain management of small and medium scale enterprises (SMEs) in the context of COVID-19 / Praveen M Kulkarni, Gurudutt Nayak and Arun Kumar P. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (1): 8. pp. 179-214. ISSN 2550-1631

Factors influencing tax compliance among TikTok users engaged in e-commerce activities in Malaysia / Munawarah Mahran … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 9. pp. 217-249. ISSN 2550-1631

Accountable behavior towards sustainable development: the role of knowledge and attitude of university graduates / Norlaila Md Zin … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (1): 2. pp. 25-43. ISSN 2550-1631

Determinants of customer satisfaction in e-commerce: a case study in higher learning institutions in Johor / Abd Halim Mohamad and Sabrinah Adam. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (1): 1. pp. 1-23. ISSN 2550-1631

ERP post-implementation phase: deployment of the unified theory of acceptance and use of technology (UTAUT) model on user acceptance / Muhammad Rijaluddin Mohamad Zain … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (1): 5. pp. 85-129. ISSN 2550-1631

Customer protection and money laundering in the era of digital currencies: are Malaysian regulations enough to combat? / Norazida Mohamed … [et al.]. (2023) Management & Accounting Review (MAR), 22 (3): 3. pp. 58-79. ISSN 2550-1895

Board gender diversity effect to various earnings management estimation models / Iylia Dayana Mohamed Izwan ... [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 2. pp. 39-68. ISSN 2550-1631

Exploring the diffusion of big data analytics within accounting education / Nur Insyirah Mohamed Sufian ... [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 7. pp. 199-229. ISSN 2550-1631

The difference between non-profit organization financial reporting practices and financial performance in relation to IFRS for SMEs and government requirements / Jean Damascene Mvunabandi. (2023) Management & Accounting Review (MAR), 22 (2): 6. pp. 149-182. ISSN 2550-1895

N

Examining performance of Islamic banks in Bangladesh using Stochastic Frontier analysis and Maqasid model / Md. Golzare Nabi … [et al.]. (2023) Management & Accounting Review (MAR), 22 (3): 19. pp. 492-527. ISSN 2550-1895

Sustainable finance: exploring the frontiers of current research / Hairul Suhaimi Nahar, Maslinawati Mohamad and Noor Raida Abd Rahman. (2023) Management and Accounting Review (MAR), 22 (2): 1. pp. 1-29. ISSN 2550-1895

Influence of managerial ethical values on perceived earnings quality: evidence from Japan / Masumi Nakashima. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 5. pp. 139-163. ISSN 2550-1631

O

Impact of COVID-19 on mutual fund returns by style / Jacob Ongaki. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 4. pp. 101-137. ISSN 2550-1631

Earnings quality: an analysis of Indonesia manufacturing companies with dividend policy as a moderating variable / Maria Stefani Osesoga. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (1): 9. pp. 215-235. ISSN 2550-1631

P

Valuation techniques and financial statement disclosures for non-bearer plant sustainability performance in Indonesia / Widya Perwitasari … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 3. pp. 57-78. ISSN 2550-1631

Forensic accounting and corporate productivity in Thailand: roles of fraud detection, risk reduction and digital capability / Laphatrada Pitchayatheeranart and Kornchai Phornlaphatrachakorn. (2023) Management & Accounting Review (MAR), 22 (2): 14. pp. 355-379. ISSN 2550-1895

R

Auditors’ experience in financial statement fraud detection: the role of professional scepticism and idealism / Syamsuri Rahim … [et al.]. (2023) Management & Accounting Review (MAR), 22 (3): 8. pp. 202-222. ISSN 2550-1895

Is environmental, social and governance (ESG) disclosure value enhancing? Evidence from top 100 companies / Raja Adzrin Raja Ahmad … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 6. pp. 143-163. ISSN 2550-1631

Strengthening the accountability mechanisms as a strategy to counter the risk of corruption in the public sector of the Maldives / Fathimath Rasheed ... [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 8. pp. 231-254. ISSN 2550-1631

Management incentives and foreign ownership effect on tax avoidance with the presence of credit risk / Vidiyanna Rizal Putri … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 12. pp. 311-337. ISSN 2550-1631

The social construction of risk: evidence from UK banks / Dominic Roberts and Ekililu Salifu. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 11. pp. 281-309. ISSN 2550-1631

Construction waste management in the green accounting perspective: a study on construction companies in Indonesia / Hedy Desiree Rumambi … [et al.]. (2023) Management & Accounting Review (MAR), 22 (3): 6. pp. 146-172. ISSN 2550-1895

S

The role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in Indonesian local governments / Otniel Safkaur … [et al.]. (2023) Management & Accounting Review (MAR), 22 (3): 12. pp. 298-329. ISSN 2550-1895

Factors impacting professional accounting students' satisfaction with distance learning: evidence from a Malaysian public university / Nazreen Sahol Hamid … [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (2): 8. pp. 191-215. ISSN 2550-1631

COVID-19 economic impact and Saudi stimulus package effectiveness / Nahla Samargandi. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (1): 4. pp. 65-84. ISSN 2550-1631

Application of the pentagon fraud theory in research misconduct / Dhyah Setyorini … [et al.]. (2023) Management & Accounting Review (MAR), 22 (3): 20. pp. 530-555. ISSN 2550-1895

Political costs, monitoring mechanisms, and tax avoidance: case of the hospitality industry / Alwan Sri Kustono, Rochman Effendi and Anindya Dianing Pratiwi. (2023) Management & Accounting Review (MAR), 22 (2): 7. pp. 183-203. ISSN 2550-1895

The financial impacts of lease capitalisation on an airline’s financial reporting: a case study of AirAsia Group Berhad / Sue Chern Ooi, Chee Chee Lim and Hooi-Laing Boo. (2023) Management & Accounting Review (MAR), 22 (2): 10. pp. 253-274. ISSN 2550-1895

Russian invasion of Ukraine: impact on stock trade volume and price of Indonesian coal companies / Batsyeba Sundari, Rahmawati and Budiasih. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 11. pp. 301-318. ISSN 2550-1631

The importance of professional skepticism in detecting money laundering: investigating officers’ perspective / Sharifah Nazatul Faiza Syed Mustapha Nazri ... [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 10. pp. 275-300. ISSN 2550-1631

T

Tourism village financial management model: the interpretive structural model (ISM) approach / Naelati Tubastuvi, Dwi Winarni and Rhis Ogie Dewandaru. (2023) Management & Accounting Review (MAR), 22 (3): 15. pp. 382-404. ISSN 2550-1895

Z

A pest analysis of dynamic leadership during a crisis in the ASEAN region / Afzal Izzaz Zahari ... [et al.]. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 13. pp. 339-368. ISSN 2550-1631

Financial sustainability of cross-border e-commerce of small medium enterprises in Chongqing, China / Zhao Mingying, Wen Shunmin and Amrizah Kamaluddin. (2023) Asia-Pacific Management Accounting Journal (APMAJ), 18 (3): 14. pp. 369-399. ISSN 2550-1631