Purpose The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the audit report lag. Design/methodology/approach The data collection focuses on companies listed on the...

Purpose – The purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb...

This study considers the effect of ownership characteristics on carbon emission disclosures using balanced panel data and a matched-pair design of 124 annual reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The main result from multivariate analysis...

Purpose – The purpose of this paper is to gather Indonesian stakeholders' viewpoints of issues arising from Indonesia's recent anti‐money laundering (AML) legislation. Design/methodology/approach – Semi‐structured interviews are conducted to elicit viewpoints about issues raised by Law...

Purpose – Based on semi‐structured interviews with current senior officers of the Indonesian Police Force, Indonesian Attorney General's Office and the Indonesian Financial Transaction Reports and Analysis Centre ( Pusat Pelaporan dan Analisis Transaksi Keuangan), the purpose of this paper...

Purpose – The purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb...