
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 Download PDF  |
Tax Justice and Tax Compliance: Intergeneration Perception on Amnesty Policies
by Santi Novita, Mienati Somya Lasmana Download PDF 
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From Stress to Exit: Why Millennial and Gen Z Auditors Leave?
by Estoril Cania Gizella Amartya, Dina Heriyati Download PDF 
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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 Download PDF 
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Predicting Zombie Firms Among Global Companies After COVID-19 Using Explainable Artificial Intelligence
by Dongwook Seo Download PDF 
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Restructuring Capital Increases by Japanese Companies: Focusing on Differences in Capital Raising Methods
by Makoto Tsukahara, Koreyoshi Seki, Kouji Terashima Download PDF 
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Data Analytics Maturity of Customer Accounting in Thailand
by Yaowanuch Raksong, Siriluck Sutthachai, Suparak Janjarasjit Download PDF 
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Educating AI for Finance and Accounting Majors in Vietnam
by Anh Thu Nghiem, Thu Giang Nguyen, Gia Linh Pham Download PDF 
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The Impact of Revealed Scandal of J-POP Agency on the Market Value of Sponsoring
by Fumiko Takeda Download PDF 
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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 Download PDF 
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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 Download PDF 
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