Editorial Volume 17 Issue 4

Ciorstan Smark, Monir Mir

Research output: Contribution to journalEditorialpeer-review


This issue of AABFJ brings articles from accounting, finance and economics. From Accounting, Hapsari and Khairunnisa (2023) examine the effects on integrated reporting in the health industry and find positive effects on gender diversity, institutional ownership and managerial ownership. Orbán and Tamimi (2023) clarify the risks that banks are exposed to following the Covid-19 pandemic and examine the impact of these risks on the quality of financial reports in banks. From auditing, Mahdi, Nurkolis, Prihatiningtias and Baridwan (2023) examines audit quality in the public sector in Indonesia. Sujana & Dharmawan (2023) investigate how audit quality affects the moderating factors of audit skepticism, planning, and risk. Da Costa Oliveira & Basuki (2023 provide an overview of corruption in Timor-Leste and examine the extent of corruption in the government and public service. The broad area of financial disclosure is represented by Hapsari, and Khairunnisa (2023) discussing the health sector in Indonesia, and Africa and Agustia (2023) discussing risk disclosure in Islamic banks.
Original languageEnglish
Pages (from-to)1-2
Number of pages2
JournalAustralasian Accounting, Business and Finance Journal
Issue number4
Publication statusPublished - 2023


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