Does accountant CFO matter to auditor?
Title: Does accountant CFO matter to auditor? Authors: Gabriella Handoyo Yani Permatasari Nadia Anridho Khairul Anuar Kamarudin Agnes Aurora Ngelo Department: Accounting Journal Name: Indonesian Journal of Accounting and Auditing Kinds of Journal: Sinta 2 Keywords: accountant CFO, auditor choice, audit fee, audit quality, audit report lag Abstract: Chief Financial Officer (CFO) is a chief executive […]
Is forensic expertise important for government internal auditors?
Title: Is forensic expertise important for government internal auditors Authors: Dr. Erina Sudaryati, Dra.,MS.,Ak. Department: Accounting Journal Name: Jurnal Akuntansi dan Bisnis (JAB) Kinds of Journal: Sinta 2 Keywords: government internal auditor, forensic expertise, fraud detection and prevention Abstract: The increasing number of fraud cases from year to year has caused Indonesia's corruption perceptions index (CPI) ranking to decline […]
CEO busyness and investment efficiency: evidence from Indonesia
Title: CEO busyness and investment efficiency: evidence from Indonesia Authors: Iman Harymawan Nadia Klarita Rahayu Khairul Anuar Kamarudin Wan Adibah Wan Ismail Melinda Cahyaning Ratri Department: Accounting Journal Name: Journal of Financial Reporting and Accounting Kinds of Journal: Q1 Keywords: Busy CEO, Risk management committee, Investment efficiency, Governance Abstract: Purpose – This study aims to […]
Busy CEOs and audit fees: evidence from Indonesia
Title: Busy CEOs and audit fees: evidence from Indonesia Authors: Iman Harymawan Fiona Vista Putri Melinda Cahyaning Ratri Mohammad Nasih Department: Accounting Journal Name: Accounting Research Journal Kinds of Journal: Q2 Keywords: Busy CEO, Audit fees, Governance, Multiple directorships Abstract: Purpose – A company needs to use auditing procedures to ensure the reliability of financial […]
Busy CEO and financial statement footnotes readability: evidence from Indonesia
Title: Busy CEO and financial statement footnotes readability: evidence from Indonesia Authors: Iman Harymawan Melinda Cahyaning Ratri and Eka Sari Ayuningtyas Department: Akuntansi Journal Name: Asian Review of Accounting Kinds of Journal: Q2 Keywords: Governance, Busyness, Readability, Financial Statement Footnotes Readability, Indonesia Abstract: Purpose – This study aims to investigate the correlation between a CEO's […]
The environmental accounting strategy and waste management to achieve MSME's sustainability performance
Title: The environmental accounting strategy and waste management to achieve MSME's sustainability performance Authors: Sri Wahjuni Latifah Noorlailie Soewarno Department: Akuntansi Journal Name: Cogent Business and Management Type of Journal: Q2 Keywords: environmental accounting strategy, waste management, sustainability performance, MSME's Abstract: This study aims to examine the effect of the environmental accounting strategy on sustainability […]
Do female directors influence firm value? The mediating role of green innovation
Title: Do female directors influence firm value? The mediating role of green innovation Authors: Kurnia Cahya Lestari Noorlailie Soewarno Department: Accounting Journal Name: Gender in Management Kinds of Journal: Q1 Keywords: Female directors, Green innovation, Firm value, ESG Abstract: Purpose – Building on the upper echelons and natural resource-based view (NRBV) theory, this study aims […]
Top Company Officers and Auditors School-ties on Audit Fee: Evidence From Indonesia
Title: Top Company Officers and Auditors School-ties on Audit Fee: Evidence From Indonesia Authors: Mohammad Nasih Raden Roro Widya Ningtyas Soeprajitno Iman Harymawan John Nowland Department: Accounting Journal Name: SAGE Open Kinds of Journal: Q1 Keywords: top company officers and auditors, school-ties, audit fees, accountability Abstract: The purpose of this study is to examine the […]
The Role of Foreign Board and Ownership on the Quality of Sustainability Disclosure: The Moderating Effect of Social Reputation
Title: The Role of Foreign Board and Ownership on the Quality of Sustainability Disclosure: The Moderating Effect of Social Reputation Authors: Arumega Zarefar Dian Agustia Noorlailie Soewarno Department: Accounting Journal Name: Corporate Governance (Bingley) Kinds of Journal: Q1 Keywords: Foreign board, Foreign investor, Social reputation, Sustainability disclosure quality Abstract: Purpose: This study aims to examine […]