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The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of … instrument adapted from Ferguson et al. (2000) is administered to the Universiti Utara Malaysia’s accounting students at the …
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Islamic commercial banks in Indonesia, totaling 14 banks with an observation period of 11 years (2010-2020). The content … moments (GMM) to overcome the endogeneity problem. We found that BOD and SSB education in finance/accounting can improve … increasing shariah disclosure regarding sub-disclosure. The implication of this study is the importance of financial/accounting …
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