This issue of AABFJ brings together a range of accounting, finance and other articles. Several emails to the editors this year have enquired about which specific areas AABFJ publishes journal articles. One of the best ways to know if AABFJ is interested in publishing articles in a particular area is to look at the subject area of prior publications. Using this issue of AABFJ as an example, each of the published articles follows on from previous articles published in AABFJ but also makes an original contribution to academic knowledge.
From accounting, Rahman, Bintoro, Dewi and Kholilah (2024) investigate the value relevance of ESG (environmental, social and governance) and earnings quality of companies listed on the Indonesia Stock Exchange. Previous AABFJ articles approaching this research area are Tohang, Hutagaol-Martowidjojo, and Pirzada (2024), with their study on the link between ESG performance and earnings quality in Indonesia. Similarly, in the context of India, Kumar and Firoz (2022) explored the connection between ESG disclosures and Corporate Financial Performance (CFP). In accounting education, Al-Shurafat, Sands, Jones and Beattie (2024) explore challenges to Australian universities seeking to incorporate forensic accounting studies in accounting curricula.
From auditing, Saputra and Paranoan (2024) analyse the influence of cyber security, digitalisation, and data visualisation on the quality of internal environmental audits. Previously, AABFJ published Rashid, Al-Mamun, Roudaki, and Yasser (2022), which also discussed the importance of internal control systems (including IT techniques) in maximising fraud detection. Zamzam, Mahdi, and Sardju (2024) analyse the influence of competence and professional behaviour on internal auditor performance. Previous audit work published by AABFJ includes Sujana and Dharmawan (2023) and Lonto, Sukoharsono, Baridwan and Prihatiningtias (2023). Finally, Kumalawati, Sudarma, Rahman and Iqbal (2024) explore the effect of workload, audit fees and risk on audit quality in a Javanese audit firm.
From finance, Setiawan, Chandra and Maarif (2024) explore how macroeconomic factors like GDP growth, country risk premium, and initial capital increases affect startup valuations in private markets in ASEAN member countries using econometrics software and secondary data for their analysis. Previous work involving risk includes Dasgupta and Singh (2021).
In other articles, Badawi, Utami, Marsoem, and Kurniasih (2024) examine the relationship between IT capabilities, Leadership competitive advantage and sustainable value creation in Islamic banks in Indonesia. Also, in Islamic finance, Khan (2024) investigates the Islamic banking sector's struggle to institutionalise its practices. Also related to banking., Biswas, Bhattacharya and Kumar (2024). These articles further build upon AABFJ's previously published articles in banking, such as Africa and Agustia (2023).
Mulyono (2024) examines the effect of the pandemic on the performance of business sustainability implementation related to the ESG (Environmental, Social, and Government) score of companies listed on ESG-based stock indices on the Indonesia Stock Exchange. This follows other recent ESG-based Indonesian work recently published in AABFJ, such as Hutagaol-Martowidjojo, Tohang and Payung (2023) and Nurrizkiana, Adhariani, Setiawan and Harymawan (2024). Nishii Konda and De Zoysa (2024) Similarly, in their 2022 article, Rizani, Syam and Lisandri (2022) discussed the importance of good corporate governance in reducing earnings manipulation.
Fitri, Syukur and Faradiba, (2024) investigates the role of management control systems and leadership styles to see of they have an influence on company performance. This adds to AABFJ's previous publications in the area of Management Control Systems such Alabdullah (2019).
References
Africa, Laely Aghc and Agustia, Dian, The Moderating Role of Risk Monitoring Committee on the Effect of Risk Disclosure on Financial Performance in Islamic Banks, Australasian Accounting, Business and Finance Journal. 17(4), 2023, 173-191. doi:10.14453/aabfj.v17i4.11
Al-Shurafat, Hashem; Sands, John; Jones, Gregory; and Beattie, Claire, Obstacles Facing the Development of Forensic Accounting Curricula within Australian Universities: Exploring Perspectives of Practitioners and Educators, Australasian Accounting, Business and Finance Journal. 18(2), 2024, 188-195. doi:10.14453/aabfj.v18i2.12
Alabdullah, Tariq Tawfccq Yousif, Management Accounting and Service Companies' Performance: Research in Emerging Economics, Australasian Accounting, Business and Finance Journal. 13(4), 2019, 100-118. doi:10.14453/aabfj.v13i4.8
Badawi, Ahmad ·; Utami, Wiwik; Marsoem, Bambang; and Kurniasih, Augustina, The Mediating Role of Sustainable Value Creation in the Relationship Between Information Technology and Competitive Advantage, Australasian Accounting, Business and Finance Journal. 18(2), 2024, 80-97. doi:10.14453/aabfj.v18i2.06
Biswas, Sarit; Bhattacharya, Mousumi; and Kumar, Deepak, Antecedents and Consequences of Earnings Management: A Systematic Review of the Banking Sector in Developed and Developing Countries, Australasian Accounting, Business and Finance Journal. 18(2), 2024, 196-236. doi: 10.14453/aabfj.v18i2.14
Dasgupta, Ranjan and Singh, Rashmi, Antecedents of Firm's Risk-play - A Structural Equation Modeling Approach in an Emerging Market Context, Australasian Accounting, Business and Finance Journal. 15(3), 2021, 67-94. doi:10.14453/aabfj.v15i3.5
Fitri, Fauziah Aida; Syukur, Muhammad; and Faradiba, Dian, The Effects of Management Control Systems and Leadership Style on Company Performance, Australasian Accounting, Business and Finance Journal. 18(2), 2024, 175-187. doi:10.14453/aabfj.v18i2.11
Hutagaol-Martowidjojo, Yanthi; Tohang, Valentina; and Payung, Emmanuella P.T., The Moderating Role of Policy Intervention on the Relationship of Environment, Social, and Governance (ESG) and Cost of Equity Capital: A Study in Basic Materials Companies in Asia, Australasian Accounting, Business and Finance Journal. 17(5), 2023, 4-14. doi:10.14453/aabfj.v17i5.02
Khan, Ashfaq, Islamic Banking's Decades-Long Institutionalisation Struggle: The Case of Pakistan, Australasian Accounting, Business and Finance Journal. 18(2), 2024, 45-69. doi: 10.14453/aabfj.v18i2.04
Kumalawati, Lely; Sudarma, Made; Rahman, Aulia Fuad; and Iqbal, Syaiful, The Effect of Workload, Level of Audit Fees and Audit Risk on Audit Quality: An Empirical Study of a Public Accounting Office in East JavaIndonesia, Australasian Accounting, Business and Finance Journal. 18(2), 2024, 237-248. doi:10.14453/aabfj.v18i2.14
Kumar, Praveen and Firoz, Mohammad, Does Accounting-based Financial Performance Value Environmental, Social and Governance (ESG) Disclosures? A detailed note on a corporate sustainability perspective, Australasian Accounting, Business and Finance Journal. 16(1), 2022, 41-72. doi:10.14453/aabfj.v16i1.4
Lonto, Miryam Pingkan; Sukoharsono, Eko Ganis; Baridwan, Zaki; and Prihatiningtias, Yeney Widya, The Effectiveness of Internal Audit for Fraud Prevention, Australasian Accounting, Business and Finance Journal, 17(3), 2023, 171-190. doi:10.14453/aabfj.v17i3.11
Mulyono, M., Post Pandemic Business Sustainability Performance on Indonesian Stock Exchange Listed Companies, Australasian Accounting, Business and Finance Journal, 18(2), 2024, 70-79. doi:10.14453/aabfj.v18i2.05
Nishii, Takeshi; Kondo, Takahito; and De Zoysa, Anura, The Determinants and Effect of the Incentive Intensity: Empirical Evidence from Japan, Australasian Accounting, Business and Finance Journal, 18(2), 2024, 4-32. doi:10.14453/aabfj.v18i2.02
Nurrizkiana, Rika; Adhariani, Desi; Setiawan, Doddy; and Harymawan, Iman, Board Effectiveness and Firm Risk: The Moderating Role of ESG Performance, Australasian Accounting, Business and Finance Journal, 18(1), 2024, 108-129. doi:10.14453/aabfj.v18i1.07
Rahman, Aulia Fuad; Bintoro, Nugroho Suryo; Dewi, Ayu Aryista; and Kholilah, Kholilah, The Effect of ESG and Earnings Quality on the Value Relevance of Earnings and Book Value, Australasian Accounting, Business and Finance Journal, 18(2), 2024, 133-157. doi: 10.14453/aabfj.v18i2.09
Rashid, Md. Abdur; Al-Mamun, Abdullah; Roudaki, Hajar; and Yasser, Qaiser Rafique, An Overview of Corporate Fraud and its Prevention Approach, Australasian Accounting, Business and Finance Journal, 16(1), 2022, Will 8. doi:10.14453/aabfj.v16il.7
Rizani, Fahmi; Syam, Akhmad Yafiz; and Lisandri, L., Mediating Effect of Earnings Management on Financial Performance: The Importance of Good Corporate Governance, Australasian Accounting, Business and Finance Journal, 16(4), 2022, 14-28. doi:10.14453/aabfj.v16i4.3
Saputra, Komang Adi Kurniawan and Paranoan, Selmita, Do Cyber security, Digitalisation and Data Visualisation Affect the Quality of Internal Environmental Audits?, Australasian Accounting, Business and Finance Journal, 18(2), 2024, 158-174. doi:10.14453/aabfj.v18i2.10
Setiawan, Chandra and Maarif, Rizki Ramdha, Macro and Micro Factor Influencing Tech Startup Valuation of Private Markets in ASEAN Countries, Australasian Accounting, Business and Finance Journal, 18(2), 2024, 3344. doi:10.14453/aabfj.v18i2.03
Sujana, Edy and Dharmawan, Nyomán Ari Surya, Audit Quality Improvement and the Role of Risk: Audit as a Moderator, Australasian Accounting, Business and Finance Journal, 17(4), 2023, 223-238. doi:10.14453/aabfj.v17i4.14
Tohang, Valentina; Hutagaol-Martowidjojo, Yanthi; and Pirzada, Kashan, The Link Between ESG Performance and Earnings Quality, Australasian Accounting, Business and Finance Journal, 18(1), 2024, 187-204. doi:10.14453/aabfj.v18i1.12
Zamzam, Irfan; Mahdi, Suriana AR; and Sardju, Fitriani, The Influence of Competency and Professional Behavior on Internal Auditor Performance in the Digital Era with Time Budget Pressure as a Moderator, Australasian Accounting, Business and Finance Journal, 18(2), 2024, 120-132. doi: 10.14453/aabfj.v18i2.08
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Abstract
This abstract summarizes the content of the editorial volume 18 issue 2 of the AABFJ journal. The issue includes articles from various areas such as accounting, finance, and other related topics. The articles in this issue build upon previous research and make original contributions to academic knowledge. In the field of accounting, one article investigates the value relevance of ESG and earnings quality of companies listed on the Indonesia Stock Exchange. Another article explores challenges in incorporating forensic accounting studies in accounting curricula in Australian universities. In the field of auditing, one article analyzes the influence of cyber security, digitalization, and data visualization on the quality of internal environmental audits. In finance, an article examines how macroeconomic factors affect startup valuations in ASEAN member countries. Other articles discuss topics related to Islamic banking, management control systems, and the impact of the pandemic on business sustainability. These articles contribute to the existing body of knowledge in their respective fields.
You have requested "on-the-fly" machine translation of selected content from our databases. This functionality is provided solely for your convenience and is in no way intended to replace human translation. Show full disclaimer
Neither ProQuest nor its licensors make any representations or warranties with respect to the translations. The translations are automatically generated "AS IS" and "AS AVAILABLE" and are not retained in our systems. PROQUEST AND ITS LICENSORS SPECIFICALLY DISCLAIM ANY AND ALL EXPRESS OR IMPLIED WARRANTIES, INCLUDING WITHOUT LIMITATION, ANY WARRANTIES FOR AVAILABILITY, ACCURACY, TIMELINESS, COMPLETENESS, NON-INFRINGMENT, MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. Your use of the translations is subject to all use restrictions contained in your Electronic Products License Agreement and by using the translation functionality you agree to forgo any and all claims against ProQuest or its licensors for your use of the translation functionality and any output derived there from. Hide full disclaimer
Details
1 University of Wollongong, Australia
2 University of Canberra, Australia