Abstract: ... Download PDF: 
|
Abstract: The purpose of this research has been to examine the relationship between competitive strategy, strategic alliance, use of management accounting system (MAS) information and human capital-related performance. The study also investigates the effect of human capital-related performance on internal pro... Download PDF:
-
|
Abstract: 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... Download PDF:
-
|
Abstract: In the context of tax system in developing countries, this study examines the effect of internal control quality on tax aggressiveness. Taking China as a unique developing country, we find that better internal control quality is associated with lower corporate tax aggressiveness and smaller tax risk... Download PDF:
-
|
Abstract: Using a sample of newly-listed Chinese firms, we find that almost 30 percent of chief financial officers (CFOs) resign shortly within one year after initial public offerings (IPO). The companies from which the CFOs resign within IPO years tend to experience a decline in operating performances in IPO... Download PDF:
-
|
Abstract: 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... Download PDF:
-
|
Abstract: The purpose of this research is to analyse Indonesian capital market’s reaction to cabinet formation and cabinet reshuffles, which is indicated by a change in abnormal return and trading volume activity. Event Study method was used to analyse the market reaction and paired sample t-test to analyse... Download PDF:
-
|
Abstract: This study is an effort to reveal the effect of mergers and acquisitions (M&A) size on the post-acquisition innovation performance in the emerging Chinese market. Using the mergers and acquisitions data set of 277 high-tech firms over the period 2008-2015,we show that the M&A size have an in... Download PDF:
-
|
Abstract: This research aims to determine the factors influencing local government’s expenditure as well as to confirm the occurrence of flypaper effect at the local government’s expenditure at the districts/ city of Yogyakarta Special Region Province. The study surveyed all districts and city in the prov... Download PDF:
-
|
Abstract: 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... Download PDF:
-
|
Abstract: 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... Download PDF:
-
|
Abstract: 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 ... Download PDF:
-
|
Abstract: Faculty of Economics, Atma Jaya Yogyakarta University (FEUAJY) since 2015 has decided that new undergraduate students have to purchase iPad Mini and eBooks as part of new students’ entrance package. This study is looking at the acceptance of iPad Mini for supporting academic activities when the st... Download PDF:
-
|
Abstract: The purpose of this study is to develop disclosure items as research instruments, which may be used for future research to measure disclosure level among zakat institutions. The process involved four prevalent stages, from determining disclosure items from various literature, to panels of experts’... Download PDF:
-
|
Abstract: This paper investigates the association between information technology (hereafter IT) investment and internal control effectiveness based on the questionnaire survey of internal control among listed firms, which is conducted by China Securities Regulatory Commission in year 2014. The empirical resul... Download PDF:
-
|
Abstract: This research examines the effect of investors’ reaction towards the issuance of modified audit opinion. When a company received modified audit opinion on the financial statement it would give signal to the investors, there is something wrong with how the management runs the company. The signal th... Download PDF:
-
|
Abstract: The independence of non-executive directors has long been a concern. The independent directors are not only required to be independent from management but also free from any other relationships which can interfere with their objectivity. Recently, the concern has been focused on long tenure. Regulat... Download PDF:
-
|
Abstract: The wisdom of progressive taxation is to ensure equity and fairness among tax-payers by increasing tax rates as income increases. Despite its criticism for tax evasion, the progressive tax system has been widely used in several nations including countries in ASEAN. However, the marginal tax rate bet... Download PDF:
-
|
Abstract: Information system (IS) security incidents occur, in part, because employees undermine security policy. While existing studies suggest organisational culture influences employee behaviour in ways that can comprise IS security, examining organisational culture as a single component, or investigating ... Download PDF:
-
|
Abstract: This study aims to examine whether ethic content in accounting education affects students’ ethical behavior. This study also explore the possibility of students’ individual aspects such as ethical culture, spiritual intelligence, gender, and intellectual intelligence as moderating variables towa... Download PDF:
-
|
Abstract: Following the growth of Islamic Economy, the demand for Islamic Accounting is higher than any other time. This study reviews and scrutinizes accounting postulates and principles from an Islamic perspective. In this respect, Islamic accounting has been one of the most important aspects in today’s b... Download PDF:
-
|
Abstract: The purpose of this research was to test empirically and analyze the relation of management control systems (MSS), corporate social responsibility (CSR) and corporate financial performance as well as analyzing the role of intervening from reputable companies and learning two loops in the relationshi... Download PDF:
-
|
Proceedings of the 18th Asian Academic Accounting Association Annual Conference 2017