Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...

The study aims to examine the relationship between R&D spending and firm performance and to test for the mediator effect of competitive advantage on the relationship between R&D spending and firm performance of private firms in Thailand. By collecting data from the sample with a questionnaire...

This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...

This paper aimed to examine the influences of sustainability reporting and gender diversity on corporate outcomes of listed companies in ASEAN region. The listed companies in ASEAN region consisting of Thailand, Malaysia, Indonesia, and the Philippines during 2010 to 2019 were used as population...

This paper examines the impact of various corporate governance characteristics on the disclosure of corporate social responsibility (CSR) information in the context of developing markets during the COVID-19 pandemic. We used data from the annual reports of the top 100 companies listed on the Ho...

This study aims to investigate the pattern and level of environmental, social and governance (ESG) performance of listed companies in the alternative capital market of Thailand, and (2) to test for the relationship between ESG performance and corporate financial risk. The population and sample...

This study aims to ascertain the direct impact of Research and Development (R&D) spending on the value of a company, specifically in the palm oil industry. Additionally, the study examines how the company’s size influences its value concerning R&D expenditures. The inquiry examines the impact...

This paper examines the impact of cash holdings and board governance characteristics on companies' performance by Egyptian listed non-financial companies over the period 2013-2019. The researchers employed pooled ordinary least squares and two-step system GMM estimations to test their research...

The purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the variables. Multistage sampling methods were used to select the...

Non-tax revenue (NTR) is a source of national revenue that has significantly grown over the last two decades in Indonesia. Apart from the achievement of NTR in the national budget which shows a positive trend, there are still accountability issues that were disclosed by the Supreme Audit Agency...