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Volume 17, Issue 2 (2023)
Editorial
Editorial 17 2
Ciorstan Smark and Monir Mir
Academic articles
Has Digitalisation Mitigated the Impact of Covid-19 on the Manufacturing Sector’s Performance?
Tien-Ming Yip, Wee-Yeap Lau, and Shankaran Nambiar
Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements?
Elly Suryani, Srihadi Winarningsi, Ilya Avianti, Poppy Sofia, and Nanny Dewi
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
Corporate Governance Quality and Company Performance
Weli Weli and Rilo Pambudi
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
IPO Pricing Regulation and Audit Fees: From the Perspective of Institutional Changes in China
Gang Zhao, Ying Deng, Yujia Jiang, and Graham Bowrey
The Role of Accounting in Managing Micro, Small and Medium Enterprises (MSMEs): The Case of Indonesia
Parulian Silaen and Steve Tulig
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
Determinants of Client Acceptance Decisions and the Impact on the Reputation of Public Accounting Firms in Indonesia
Afly Yessie, Ilya Avianti, and Poppy Sofia
Case study
Consumption Patterns and Returns in the US DVD market
Lee Yoong Hon and Ruth Lim Sheau Yen
