A Conceptual Framework for the Mediating Effect of Audit Quality on the Relationship Between Audit Committee Attributes and Financial Reporting Quality

by Editor DLSUBER | | Volume 29 No.1

Authors: Hussaini Bala, Noor Afza Amran and Hasnah Shaari Year: 2019, Volume 29 No. 1 Pages: 85-92 Abstract: Prior studies have documented that the complementary functions of audit committees (ACs) with respect to audit quality (AQ) is complex and goes beyond a direct...

Anthropomorphic Green Advertising: How to Enhance Consumers’ Environmental Concern

by Editor DLSUBER | | Volume 29 No.1

Authors: Dwinita Laksmidewi, and Yasintha Soelasih Year: 2019, Volume 29 No. 1 Pages: 72-84 Abstract: Anthropomorphism is the tendency to attribute human-like characteristics to non-human objects. We propose that anthropomorphizing nature object in green ad could...

Ethical Orientation versus Short-Term Ethics Training: Effects on Ethical Behavior in the Prisoner’s Dilemma Game and Dictator Game Experiments

by Editor DLSUBER | | Volume 29 No.1

Author: Yingyot Chiaravutthi Year: 2019, Volume 29 No. 1 Pages: 58-71 Abstract: This study tests the effects of an individual’s ethical orientations and the effectiveness of short-term ethics training on prosocial behavior in the prisoner’s dilemma and the dictator...

Cash Holdings of Business Group-Affiliated Firms in Indonesia

by Editor DLSUBER | | Volume 29 No.1

Authors: Kim Sung Suk, Melinda Haryanto, John Tampil Purba Year: 2019, Volume 29 No. 1 Pages: 40-57 Abstract: This research focuses on the behavior of cash holdings of business group-affiliated firms in Indonesia from 2004 to 2013. We find that business...

Relationship Between Behavioral Biases and Investment Decisions: The Mediating Role of Risk Tolerance

by Editor DLSUBER | | Volume 29 No.1

Authors: Saloni Raheja and Babli Dhiman Year: 2019, Volume 29 No. 1 Pages: 31–39 Abstract: In the present situation speculation is the most significant in everybody’s life. The financial specialists dependably lean toward the venture roads as indicated by their...