Purpose This study aims to identify the publication phase, performance and scientific
contributions of research papers related to enterprise risk management (ERM) and to …

To forestall future financial crises, risk governance has been embraced as a line of defense.
Therefore, this paper seeks to synthesize the risk governance literature, identifying gaps …

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas,
solvabilitas terhadap audit delay pada perusahaan property dan real estate yang terdaftar di …

The objectives of this study are to explore the associations and interactions of spirituality, the
adversity quotient (AQ), and the ethical decision making (EDM) of accounting managers in …

Purpose: This study tries to comprehend how corporate governance (CG) affects disclosures
on economic, social, and environmental sustainability. Theoretical framework: Recent …

The purpose of this study was to examine the effect of Managerial ownership, Debt
Covenant and Litigation Risk on Accounting Conservatism. The population in this study …

The aim of this research was to examine how profitability, liquidity, tangibility, and non-debt
tax shield impact the capital structure of manufacturing companies listed on the IDX during …

Purpose: This research aims to review the relationship of the board of commissioners, the
ownership concentration, the audit committee meetings, and the risk management …

The study aims to assess and analyze the effect of loopholes, the tax administration, the tax
policies, the tax regulation comprehension and the taxpayer moral on tax planning. The …

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Likuiditas,
Pertumbuhan Laba, Investment Opportunity Set dan Profitabilitas terhadap Kualitas Laba …