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Volume 17, Issue 4 (2023)
Editorial
Editorial Volume 17, Issue 4
Ciorstan Smark and Monir Mir
Academic articles
Could the Theory of Planned Behaviour Explain Market Discipline in Sharia Mutual Funds?
Umi Widyastuti, Erie Febrian, Sutisna Sutisna, and Tettet Fitrijanti
The Impact of IFRS 9 on Financial Reporting during Covid-19 from the Point of View of Experts in Europe
Ildikó Orbán and Oday Tamimi
Do Shadow Banking Depositors Discipline the Market?
Vera Intanie Dewi, Nury Effendi, Mokhamad Anwar, Sulaeman Rahman Nidar, Tettet Fitrijanti, and Benny Tjandrasa
Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions
Suriana AR Mahdi, N. Nurkholis, Yeney Widya Prihatiningtias, and Zaki Baridwan
The Development of Small and Medium-sized Businesses and its Impact on the Trend of Unemployment in Kazakhstan
Toty Bekzhanova, Murat Aliyev, Gulmira Tussibayeva, Miyatbek Altynbekov, and Aigul Akhmetova
Determinants of Pension Fund’s Required Return: A Scenario-based simulation of Civil Service Pension Fund
Muhammad Irfan and Wee-Yeap Lau
Wealth Impact of Unit Rights Offerings to Debt Holders: Evidence from Australia
Siti Nurhidayah Mohd Roslen, Cheng Fan Fah, and Norhuda Abdul Rahim
Integrated Reporting Implementation in the Health Sector Industry
Dini Wahjoe Hapsari and Khalisha Azzahra Khairunnisa
The Moderating Role of Risk Monitoring Committee on the Effect of Risk Disclosure on Financial Performance in Islamic Banks
Laely Aghe Africa and Dian Agustia
Does Internal Control Promote Employee Engagement Drivers? A Systematic Literature Review
Haryanto Haryanto, Harry Suharman, Poppy S. Koeswayo, and Haryono Umar
Transparency in International Anti-Corruption Helpdesk Answers: A Case Study in Timor-Leste
Pascoal da Costa Oliveira, B. Basuki, and H. Hamidah
Audit Quality Improvement and the Role of Risk: Audit as a Moderator
Edy Sujana and Nyoman Ari Surya Dharmawan
