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Proceedings of the 20th Asian Academic Accounting Association Annual Conference 2023

ISSN: 9-772460-509010
26-28 November 2023
Khon Kaen, Thailand.

Editor:
Aidi Ahmi

Table of Contents

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Message from Editor

by Aidi Ahmi
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The Influence of Corporate Characteristics on Integrated Reporting Disclosure among Public Listed Companies in Malaysia

by Kee Hook Wong, Wee Cheng Lim
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Examining the Influence of CEOs’ Narcissism on Environmental, Social, and Governance Performance

by Yuriko Nakao, Aya Ishino, Kana Okada, Hitoshi Okada
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‘Hunting in a Zoo’: Taxpayers’ Perceptions towards the Indonesian Tax Administration

by February Leonardo Zulkarnain
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Auditor Independence: Insights from Thailand

by Nutcharin Wetchakama, Pinprapa Sangchan, Thanida Uthayapong
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Auditor Expertise, Complexity of Revenue Recognition, and Audit Quality

by Chopaka Injonglan, Pinprapa Sangchan, Thanida Uthayapong
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Property Tax in the Perspective of Karl Marx

by Siti Nuraini
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The Financial Impact of COVID-19 on South African Companies: An Industry Perspective

by K.E. Maponya, L.E. Derbyshire, D.P. Schutte
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The Effects of Performance-based Profit-sharing Schemes and Client Flexibility on Auditors' Judgements

by Abhijit Das 
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Discretionary Reclassification and Value Relevance: Evidence From Unrealized Gains and Losses on Available-for-sale Securities in Japan

by Yuya Koga, Akihiro Nedate
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Gender Diversity on Boards, Corporate Performance and Corporate Sustainability

by Juei-Chi Chang, Chi-Ping Liu
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Greenwashing and Earnings Quality of Family Firms in Indonesia and Singapore

by Ira Geraldina, Zumratul Meini, Dianwicaksih Arieftiara, Ali Muktiyanto, Zahariah Sahudin
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Effect of the Removal of the Headquarters of a Criminal Syndicate on Land Prices in Japan

by Tomotaka Yanagida
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Ownership Structure of Sustainable Companies in Indonesia: The Effect on Managers’ Behavior

by Dianwicaksih Arieftiara, Shinta Widyastuti, Masripah, Munasiron Miftah
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Monitoring Information System for Regional Potential Management Through Village Owned Enterprises (BUMDES) in Banyuwangi

by Izzato Millati, Siti Nur Hilmin
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