Vol. 14 No. 3 (2025)

DOI: https://doi.org/10.15294/aaj.v14i3
Published: 2025-11-05

Articles

  • Big Data, CAATs, and Auditor Religiosity in Fraud Detection: Task-Specific Knowledge as Moderator

    Betri, Ridho Hafidz, Maidiana Astuti Handayani, Ida Zuraidah, Lis Djuniar (Author)
    166-177
    Article ID 16718
    DOI: https://doi.org/10.15294/aaj.v14i3.16718

  • Perceived Determinants of Rental Income Tax Compliance in Eldoret Municipality

    Elijah Kiptoo Kandie, Peter Nderitu Githaiga, Marion Nekesa (Author)
    178-188
    Article ID 8729
    DOI: https://doi.org/10.15294/aaj.v14i3.8729

  • Can Tax Avoidance Be a Moderator in the Relationship Between Earnings Management and Firm Value?

    Amrie Firmansyah, Hafiz Putra Amanta, Nafis Dwi Kartiko (Author)
    189-201
    Article ID 34057
    DOI: https://doi.org/10.15294/aaj.v14i3.34057

  • Feminisms and Gendered Dynamics of Whistleblowing: How Organisational Culture Shapes Women’s Ethical Decisions

    Ach Maulidi (Author)
    202-213
    Article ID 21255
    DOI: https://doi.org/10.15294/aaj.v14i3.21255

  • Board of Directors Characteristics and Financial Restatements: An Empirical Study of Indonesian Listed Firm

    Ahyar Heru Wuryanto, Sri Yuni, Ricky Yunisar Setiawan, Oktobria Yusirat Asi, Muhammad Ichsan Diarsyad, Andreas Fajar Christmas, Iwan Christian (Author)
    214-223
    Article ID 31453
    DOI: https://doi.org/10.15294/aaj.v14i3.31453