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Proceedings of the 22nd Asian Academic Accounting Association Annual Conference 2025

ISSN: 9-772460-509010
10-11 November 2025
Taipei, Taiwan.

Editor:
Aidi Ahmi
Shahifol Arbi Ismail
Mohd Herry Mohd Nasir

Publication Date: 31/12/2025

Table of Contents

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Message from Editor

by Aidi Ahmi, Shahifol Arbi Ismail, Mohd Herry Mohd Nasir
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Tax Justice and Tax Compliance: Intergeneration Perception on Amnesty Policies

by Santi Novita, Mienati Somya Lasmana
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From Stress to Exit: Why Millennial and Gen Z Auditors Leave?

by Estoril Cania Gizella Amartya, Dina Heriyati
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Three Forms of Accounting Conservatism as Informational Bias: Theory, System Design, and Behavioral Analysis

by Hikaru Mitsuhashi, Kenichi Motohara, Jumpei Nishitani
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Predicting Zombie Firms Among Global Companies After COVID-19 Using Explainable Artificial Intelligence

by Dongwook Seo
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Restructuring Capital Increases by Japanese Companies: Focusing on Differences in Capital Raising Methods

by Makoto Tsukahara, Koreyoshi Seki, Kouji Terashima
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Data Analytics Maturity of Customer Accounting in Thailand

by Yaowanuch Raksong, Siriluck Sutthachai, Suparak Janjarasjit
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Educating AI for Finance and Accounting Majors in Vietnam

by Anh Thu Nghiem, Thu Giang Nguyen, Gia Linh Pham
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The Impact of Revealed Scandal of J-POP Agency on the Market Value of Sponsoring

by Fumiko Takeda
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Determinants of Internal Audit Maturity: Evidence from Malaysian Public-Listed Companies through the Lens of Resource-Based and Duality Theory

by Norlaily Jazam, Mohd Herry Mohd Nasir, Ayoib Che Ahmad
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Perceptions, Readiness, and Resistance: Explaining E-Invoicing Adoption among SMEs through the Technology Acceptance Model and Diffusion of Innovation Theory in Malaysia

by Mohd Herry Mohd Nasir, Noor Dasrubeena Shukria
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