Vol 12, No 2 (2022)

July - December 2022

Table of Contents

Front Matter The Indonesian Accounting Review Vol 12 No 2
 

Articles

Internal auditing in metaverse world: between the prospects of virtual reality and the possibilities of augmented reality
Mohamed Kais Adel Al Gnbri
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125-134
Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis
Diyah Probowulan, Achmad Syahfrudin Zulkarnnaeni
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135-153
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
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155-168
The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector
Andika Pramukti, Hamzah Ahmad, Nurina Saffanah
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169-178
Time pressure review in maintaining audit quality, in Covid-19 pandemic: Psychological perspective
Purwanto Wahyudi, Suhartono Suhartono, Andi Muhammad Agung, Andi Wawo
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179-187
Sticky cost determinants: Which one has the stronger impact?
Michelle Soegiharto, Dyna Rachmawati
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189-202
Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective
Leopold Melkiano Triangga Dawu, Susana Purnamasari Baso, Maria Odriana Veronica Moi
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203-211
The effect of covid-19 on bank proftability: Evidence of m-banking and e-banking in Indonesia
Anggraeni Anggraeni, Basuki Basuki, Rahmat Setiawan
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213-221
The effect of tax avoidance and tax risk on firm risk
Andrie Yuwono, Elia Mustikasari
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223-230
How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic?
Novita Novita, Firdatul Jannah
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231-246
Back Matter The Indonesian Accounting Review Vol 12 No 2