Empirical tests of the efficient market hypothesis (EMH) have been repeated by many researchers with varying results, with several supporting it and others finding no clear evidence for it. One of the results that weakens the EMH is the study of such anomalies as the Ramadan effect. Anomaly...

Empirical tests of the efficient market hypothesis (EMH) have been repeated by many researchers with varying results, with several supporting it and others finding no clear evidence for it. One of the results that weakens the EMH is the study of such anomalies as the Ramadan effect. Anomaly...

This paper discusses the methodology dominantly used in accounting research, namely, mainstream accounting research methodology. This methodology, which relies on the methodology of natural sciences and is called hypothetico-deductive approach assumes that human beings are passive objects and...

The problems of corruption, collusion and nepotism, known by its abbreviation as KKN that have been widely institutionalized within the Indonesian society as acceptable practices, make formal systems - organization, organizational control systems and accounting included - decouple from their...

Accounting research that currently is dominated by the adoption of the natural sciences methodology has increasingly been criticized for alienating accounting from its social environment. The increasing use of alternative methodology in accounting research such as critical theory and...