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

This edition of our journal presents various articles that explore interesting topics in the fields of accounting, auditing, and finance. The articles cover various aspects such as auditing in the metaverse, the potential for tax non-compliance in Indonesia, the influence of company size and management ownership on audit costs, and the impact of company reputation on corporate social responsibility disclosures. There is a culture in Manggarai that is highlighted as an interesting topic. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called "Sida".

Articles

Mohamed Kais Adel Al Gnbri
125-134
Internal auditing in metaverse world: between the prospects of virtual reality and the possibilities of augmented reality
DOI: 10.14414/tiar.v12i2.2848
PDF
Diyah Probowulan, Achmad Syahfrudin Zulkarnnaeni
135-153
Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis
DOI: 10.14414/tiar.v12i2.2821
PDF
Bayu Hartarto Syafii, Nurul Hasanah Uswati Dewi
155-168
Are firm size, firm complexity, and managerial ownership able to affect audit fee?: The evidence in Philippines and Indonesia as emerging countries
DOI: 10.14414/tiar.v12i2.2560
PDF
Andika Pramukti, Hamzah Ahmad, Nurina Saffanah
169-178
The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector
DOI: 10.14414/tiar.v12i2.2901
PDF
Purwanto Wahyudi, Suhartono Suhartono, Andi Muhammad Agung, Andi Wawo
179-187
Time pressure review in maintaining audit quality, in Covid-19 pandemic: Psychological perspective
DOI: 10.14414/tiar.v12i2.2772
PDF
Michelle Soegiharto, Dyna Rachmawati
189-202
Sticky cost determinants: Which one has the stronger impact?
DOI: 10.14414/tiar.v12i2.2825
PDF
Leopold Melkiano Triangga Dawu, Susana Purnamasari Baso, Maria Odriana Veronica Moi
203-211
Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective
DOI: 10.14414/tiar.v12i2.2836
PDF
Anggraeni Anggraeni, Basuki Basuki, Rahmat Setiawan
213-221
The effect of covid-19 on bank proftability: Evidence of m-banking and e-banking in Indonesia
DOI: 10.14414/tiar.v12i2.2889
PDF
Andrie Yuwono, Elia Mustikasari
223-230
The effect of tax avoidance and tax risk on firm risk
DOI: 10.14414/tiar.v12i2.2875
PDF
Novita Novita, Firdatul Jannah
231-246
How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic?
DOI: 10.14414/tiar.v12i2.2922
PDF