This study investigates the impact of the quality of the working environment on a company's financial distress, focusing on non-financial public companies listed on the Indonesia Stock Exchange from 2019 to 2021. The observation utilizes 1,103 samples derived from annual reports and employs...

The purpose of this paper is to review COVID-19 and Accounting research published during the pandemic up to February 2021. This study is a literature review that focuses on articles related to COVID-19 and accounting. This study uses articles sourced from the Scopus database. This study...

We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use observations from 758 companies listed in Indonesia for 2014–2018, and moderated regression analysis is used for statistical analysis. The results show that the readability of...

We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use observations from 758 companies listed in Indonesia for 2014-2018, and moderated regression analysis is used for statistical analysis. The results show that the readability of...

The present paper provides new empirical evidence on the relationship between CEO facial masculinity and tax avoidance. We use data from non-financial companies listed on the Indonesia Stock Exchange during the period 2010-2019. The findings suggest that the CEO facial masculinity is positively...

The purpose of this paper is to review COVID-19 and Accounting research published during the pandemic up to February 2021. This study is a literature review that focuses on articles related to COVID-19 and accounting. This study uses articles sourced from the Scopus database. This study...