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Perceptions of practitioners, auditors, and academics on IFRS convergence in Indonesia

Siregar, Sylvia Veronica; Djakman, Chaerul Djusman; … - In: Advanced issues in the economics of emerging markets, (pp. 127-146). 2020

Persistent link: https://www.econbiz.de/10012630860

The relevance of fair value after the adoption of IFRS 13 : fair value measurement and the role of audit committee

Rizki, Atika; Mita, Aria Farah - In: International journal of monetary economics and finance … 14 (2021) 4, pp. 297-305

Persistent link: https://www.econbiz.de/10012613316

IFRS convergence and audit fees : an ASEAN cross-country study

Makarim, Elfira; Mita, Aria Farah - In: Emerging issues in economics of development, business …, (pp. 263-276). 2020

Persistent link: https://www.econbiz.de/10012419500

Analysis of the effect of applying principle of accountability and transparency on the level of public trust in BPJS Ketenagakerjaan

Himawan, Yordi Rizki; Mita, Aria Farah - In: Contemporary research in accounting : an Indonesian context, (pp. 35-50). 2020

Persistent link: https://www.econbiz.de/10012168881

The diffusion and adoption of integrated reporting : a cross-country analysis on the determinants

Oktorina, Megawati; Siregar, Sylvia Veronica; … - In: Meditari accountancy research 30 (2022) 1, pp. 39-73

Persistent link: https://www.econbiz.de/10012884474

ESG disclosure and the role of CEO narcissism on firm value : the case of ASEAN-5

Falah, Laila Jahidatul; Mita, Aria Farah - In: Global business & economics review 27 (2022) 2, pp. 133-148

Persistent link: https://www.econbiz.de/10013453788

Does environmental, social and governance (ESG) performance increase earnings informativeness? : evidence from ASEAN countries

Nurrahman, Khalid Ardhi; Mita, Aria Farah - In: International journal of trade and global markets 15 (2022) 3, pp. 363-376

Persistent link: https://www.econbiz.de/10013359030

The adoption of IFRS, comparability of financial statements and foreign investors’ ownership

Mita, Aria Farah; Utama, Sidharta; Fitriany, Fitriany; … - In: Asian Review of Accounting 26 (2018) 3, pp. 391-411

Purpose: The purpose of this paper is to examine the indirect effect of the International Financial Reporting Standard (IFRS) adoption in increasing the foreign investors’ ownership through the improvement of comparability of financial statements. Design/methodology/approach: This study...

Persistent link: https://www.econbiz.de/10012065961

Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non Big 4

Martani, Dwi; Rahmah, Nur Aulia; Amarullah, Fitriany; … - In: Cogent Economics & Finance 9 (2021) 1, pp. 1-19

This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm. This research was conducted in Indonesia, which is one of the few countries that not only...

Persistent link: https://www.econbiz.de/10014001394

Impact of audit tenure and audit rotation on the audit quality : Big 4 vs non Big 4

Martani, Dwi; Rahmah, Nur Aulia; Amarullah, Fitriany; … - In: Cogent economics & finance 9 (2021) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10013183846