Financial Accounting and Reporting

Disclosure of the Going Concern Assumption and The Japanese Main Bank System

The purpose of this study is to consider whether the disclosure of note regarding the going concern assumption (hereafter, “GC note”) can trigger state-contingent governance by a main bank, and examine how state-contingent governance by a main bank influences borrowers’ accounting behavior. Th...

Green Strategy and Its Benefits: An Empirical Study of the Hotel Industry in Thailand

The tourism industry is one of the main industries that drives Thailand’s economy. However, the poor performance in environmental sustainability endangers the tourism competitiveness of the nation. This study aims to identify the specific benefits from the adoption of proactive environmental strat...

An Evaluation of Indonesian Environmental Non-profit Organisations' Financial Performance (An Empirical Study on World Wildlife Fund Indonesia)

The contribution of environmental Non-profit Organisations (NPOs) in solving Indonesia’s environmental problems has become increasingly important, and stakeholders should monitor NPOs performance in order to keep providing benefits to the society. This research provides a description of Indonesian...

The Challenge for Accounting Competency Development of Students in Indonesia

This research is one of challenges to boost the higher quality of accounting education in Indonesia. Through the educational experiment in six universities, we tried to measure the level of accounting competency for undergraduate students in Indonesia and find the characteristic toward developing st...

Do Related Party Transactions Matter to Auditors? Evidence from Audit Opinion

The purpose of this study is to examine the effect of related party transactions (RPTs) on modified audit opinion (MAO). The nature of RPTs, in some circumstances, potentially lead to higher risk of material misstatement of the financial statements rather than transactions with third parties. Since ...

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Asian Academic Accounting Association
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia 06010 UUM Sintok, Kedah, Malaysia
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Dr. Aidi Ahmi
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