This research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in reaffirming the auditor-client relationship, increasing...

Purpose: This study aims to investigate both the direct and indirect associations of environmental disclosures with financial performance, environmental performance and firm value. Design/methodology/approach: The samples are companies listed on the Indonesia Stock Exchange in the agriculture...

Purpose: This study aims to examine the effect of the audit committee characteristics on forward-looking disclosure. Design/methodology/approach: The characteristics of audit committee that examined are audit committee expertise, audit committee meeting frequency and audit committee size. To...

Purpose: The purpose of this study is to examine the effect of business uncertainty on the information technology (IT) governance of listed firms in Indonesia. Design/methodology/approach: The samples are listed firms in Indonesia Stock Exchange for the years 2015–2018. Total observations are...