Vol. 1 No. 2 (2025): February

Article

• Intellectual Capital and Bank Performance in GCC: A Comparison of Islamic and Conventional Banks

  Alshammy Al Ahmed, Shidiqqu Aloutaibi (Author)

  119-136

  • PDF - Full Text |  Views: 409 times |  Download : 374 times

  DOI: https://doi.org/10.69725/aai.v1i2.197

• The Influence of Intellectual Capital on Corporate Financial Performance: Professional Empirical Evidence

  N. A. Hassany, Mohd Faizall Al Saud (Author)

  137-146

  • PDF - Full Text |  Views: 402 times |  Download : 227 times

  DOI: https://doi.org/10.69725/aai.v1i2.198

• Corporate Social Responsibility Market Reaction and Accounting Conservatism with Investor Protection and Stock Liquidity

  Van Hu Zhangze, Li Wang Yu Liao (Author)

  147-166

  • PDF - Full Text |  Views: 211 times |  Download : 101 times

  DOI: https://doi.org/10.69725/aai.v1i2.199

• Empirical analysis of hotel strategic management accounting practices

  Melinda Puspita Sari, Wahyu Adi Wibowo (Author)

  167-177

  • PDF - Full Text |  Views: 613 times |  Download : 369 times

  DOI: https://doi.org/10.69725/aai.v1i2.192

• Impact of Auditor Independence, Professionalism, and Skepticism on Audit Quality

  Devina Gunawan, Mey Ayu Lestari (Author)

  178-187

  • PDF - Full Text |  Views: 3299 times |  Download : 2117 times

  DOI: https://doi.org/10.69725/aai.v1i2.193

• Enhancing Perceived Employability through Digital, Analytical, and AI Oriented Skills in Accounting

  Adhevia Perdana Putri, Agus Dwianto (Author)

  188-198

  • PDF - Full Text |  Views: 529 times |  Download : 171 times

  DOI: https://doi.org/10.69725/aai.v1i2.195

• Accounting Based Governance and Intellectual Capital on CSR Disclosure: A Legitimacy Theory Approach

  Retno Ryani Kusumawati, Indra Sulistiana (Author)

  199-210

  • PDF - Full Text |  Views: 530 times |  Download : 145 times

  DOI: https://doi.org/10.69725/aai.v1i2.194

• Digital Drivers of Carbon Disclosure Quality in the Era of Mandatory Reporting

  Nani Rohaeni, Sumantri Bratakusuma (Author)

  211-221

  • PDF - Full Text |  Views: 502 times |  Download : 142 times

  DOI: https://doi.org/10.69725/aai.v1i2.226

• Bridging FSAS and FASB: A Theoretical and Practical Clash of Accounting Standards

  Sumantri Bratakusuma, Efi Tajuroh Afiah (Author)

  222-233

  • PDF - Full Text |  Views: 293 times |  Download : 86 times

  DOI: https://doi.org/10.69725/aai.v1i2.227

• Quantitative Evaluation of Cloud ERP Dialectics on Professional Collaboration and Organizational Performance

  Cahyo Adi Nugroho, Sumantri Bratakusuma (Author)

  234-244

  • PDF - Full Text |  Views: 193 times |  Download : 101 times

  DOI: https://doi.org/10.69725/aai.v1i2.228