Search Results - person:"Rusmin, Rusmin"

Do family ownership and supervisory board characteristics influence audit report lag? : a view from a two-tier board context

Astami, Emita; Pramono, Agus Joko; Rusmin, Rusmin; … - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015065949

An alignment effect of concentrated and family ownership on carbon emission performance : the case of Indonesia

Qosasi, Achsanul; Susanto, Hendra; Rusmin, Rusmin; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21

This study considers the effect of ownership characteristics on carbon emission disclosures using balanced panel data and a matched-pair design of 124 annual reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The main result from multivariate analysis...

Persistent link: https://www.econbiz.de/10014500329

An alignment effect of concentrated and family ownership on carbon emission performance: The case of Indonesia

Qosasi, Achsanul; Susanto, Hendra; Rusmin, Rusmin; … - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10015074163

Local government units in Indonesia : demographic attributes and differences in financial condition

Rusmin, Rusmin; Astami, Emita; Scully, Glennda - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 88-109

Persistent link: https://www.econbiz.de/10010520028

Diversity in risk communication

Agung Nur Probobudono; Tower, Greg; Rusmin, Rusmin - In: Australasian accounting business and finance journal : AABF 7 (2013) 1, pp. 43-58

Persistent link: https://www.econbiz.de/10010244763

Managerial ownership influencing tunnelling behaviour

Juliarto, Agang; Power, Greg; Van der Zahn, J-L. W. Mitchell - In: Australasian accounting business and finance journal : AABF 7 (2013) 2, pp. 25-32

Persistent link: https://www.econbiz.de/10010246988

Legitimising corporate sustainability reporting throughout the world

Faisal, Faisal; Tower, Greg; Rusmin, Rusmin - In: Australasian accounting business and finance journal : AABF 6 (2012) 2, pp. 19-34

Persistent link: https://www.econbiz.de/10010244283

Audit quality and audit report lag : case of Indonesian listed companies

Rusmin, Rusmin; Evans, John P. - In: Asian review of accounting 25 (2017) 2, pp. 191-210

Persistent link: https://www.econbiz.de/10011673156

The role of audit quality and culture influence on earnings management in companies with excessive free cash flow : evidence from the Asia-Pacific region

Astami, Emita; Rusmin, Rusmin; Hartadi, Bambang; Evans, … - In: International journal of accounting and information … 25 (2017) 1, pp. 21-42

Persistent link: https://www.econbiz.de/10011697061

Audit quality and audit report lag: case of Indonesian listed companies

Rusmin, Rusmin; Evans, John - In: Asian Review of Accounting 25 (2017) 2, pp. 191-210

Purpose The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the audit report lag. Design/methodology/approach The data collection focuses on companies listed on the...

Persistent link: https://www.econbiz.de/10014676021