The past 25 years have seen an exponential growth in the number of China studies in the
leading accounting journals. The rise in China-related research mirrors the country's …

In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …

Globalisasi dunia bisnis telah menembus batas-batas wilayah negara. Seiring dengan
perkembangan bisnis, masalah dan praktik kejahatan yang berkaitan dengan dunia bisnis …

Purpose It is argued that the going concern opinion is issued if auditors have a doubt about
financial condition of a company. Provision of the going concern audit opinion may worsen …

The aim of this study was to gain a better understanding on dual water supply system
consisting of rainwater and groundwater. The pilot study of the designed system was carried …

The last decade has witnessed a boom in archival studies examining auditing at the partner
level. This research is timely because audit partners' names in the United States have been …

The purpose of this study was to analyze the prediction of fraudulent financial reporting with
the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories …

In light of the growing importance of internal audit functions (IAF) and the limited archival
evidence on internal audit quality, we examine an interactive model of IAF quality …

Governance is increasingly recognized by the business community, regulators and capital
market authorities as a fundamental driver of corporate performance. The accelerated …