Asian Journal of Accounting Research: Volume 3 Issue 1 , Open Access

Table of contents

Malaysian evidence supporting theoretical integration of roles of non-executive directors

Hairul Azlan Annuar

The purpose of this paper is to investigate the role of independent non-executive directors (INEDs) in Malaysian public listed companies (PLCs), other than the control role…

Open Access.
1603

The relationship between cash holdings, investment opportunities and financial constraint with audit fees

Mohammad Mohammadi, Behzad Kardan, Mahdi Salehi

The purpose of this paper is to investigate the relationship between cash holdings, investment opportunities and financial constraint with audit fees in Iran.

Open Access.
6553

Determinant factor of the quality of financial statements and performance of the government by adding contextual factors: Personal factor, system/administrative factor

Nirwana Nirwana, Haliah Haliah

The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as…

Open Access.
21191

The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable

Mayang Mahrani, Noorlailie Soewarno

The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial…

Open Access.
58526

Independence, professionalism, professional skepticism: The relation toward the resulted audit quality

Agus Widodo Mardijuwono, Charis Subianto

The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced.

Open Access.
15665

The usage of green building concept to reduce operating costs (study case of PT. Prodia Widyahusada)

Felix Novendra Tjenggoro, Khusnul Prasetyo

The purpose of this paper is to emphasize green building concept usage and its effect on operating costs and uses Grha Prodia, a building with a green concept owned by PT. Prodia…

Open Access.
4434

Board leadership structure and earnings quality: Evidence from quoted manufacturing firms in Nigeria

Chinedu Francis Egbunike, Augustine N. Odum

One main concern and issue affecting earnings quality is the extent to which managers manipulate earnings to mislead stakeholders about the underlying economic performance of the…

Open Access.
6201

Non-employee individual taxpayer compliance: Relationship with income and perception of taxpayer

Aqmarina Vaharani Paramaduhita, Elia Mustikasari

The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance.

Open Access.
3935

Transparency of local government in Indonesia

I Made Pradana Adiputra, Sidharta Utama, Hilda Rossieta

The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of…

Open Access.
20893
Cover of Asian Journal of Accounting Research

ISSN:

2459-9700

e-ISSN:

2443-4175

Online date, start – end:

2016

Open Access:

open access

Editor:

  • Dr. Iman Harymawan