Vol. 12 No. 2 (2022): July - December 2022

• Front Matter The Indonesian Accounting Review Vol 12 No 2

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  Abstract views: 39

Articles

• Internal auditing in metaverse world: between the prospects of virtual reality and the possibilities of augmented reality

  Mohamed Kais Adel Al Gnbri

  125-134

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  DOI : https://doi.org/10.14414/tiar.v12i2.2848
  Abstract views: 890

• Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis

  Diyah Probowulan, Achmad Syahfrudin Zulkarnnaeni

  135-153

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  DOI : https://doi.org/10.14414/tiar.v12i2.2821
  Abstract views: 493

• Are firm size, firm complexity, and managerial ownership able to affect audit fee?: The evidence in Philippines and Indonesia as emerging countries

  Bayu Hartarto Syafii, Nurul Hasanah Uswati Dewi

  155-168

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  DOI : https://doi.org/10.14414/tiar.v12i2.2560
  Abstract views: 298

• The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector

  Andika Pramukti, Hamzah Ahmad, Nurina Saffanah

  169-178

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  DOI : https://doi.org/10.14414/tiar.v12i2.2901
  Abstract views: 443

• Time pressure review in maintaining audit quality, in Covid-19 pandemic: Psychological perspective

  Purwanto Wahyudi, Suhartono Suhartono, Andi Muhammad Agung, Andi Wawo

  179-187

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  DOI : https://doi.org/10.14414/tiar.v12i2.2772
  Abstract views: 313

• Sticky cost determinants: Which one has the stronger impact?

  Michelle Soegiharto, Dyna Rachmawati

  189-202

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  DOI : https://doi.org/10.14414/tiar.v12i2.2825
  Abstract views: 408

• Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective

  Leopold Melkiano Triangga Dawu, Susana Purnamasari Baso, Maria Odriana Veronica Moi

  203-211

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  DOI : https://doi.org/10.14414/tiar.v12i2.2836
  Abstract views: 328

• The effect of covid-19 on bank proftability: Evidence of m-banking and e-banking in Indonesia

  Anggraeni Anggraeni, Basuki Basuki, Rahmat Setiawan

  213-221

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  DOI : https://doi.org/10.14414/tiar.v12i2.2889
  Abstract views: 448

• The effect of tax avoidance and tax risk on firm risk

  Andrie Yuwono, Elia Mustikasari

  223-230

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  DOI : https://doi.org/10.14414/tiar.v12i2.2875
  Abstract views: 620

• How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic?

  Novita Novita, Firdatul Jannah

  231-246

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  DOI : https://doi.org/10.14414/tiar.v12i2.2922
  Abstract views: 317

• Back Matter The Indonesian Accounting Review Vol 12 No 2

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  Abstract views: 41