Vol. 11 No. 1 (2023)

Articles

• CORPORATE RESILIENCE IN INDONESIA: A CEO REPUTATION PERSPECTIVE ON INTERNAL CONTROL, FINANCIAL DISTRESS, AND EARNINGS MANAGEMENT DYNAMICS

  Isabella Soejono Pratama

  This research examines the effect of internal control and financial distress on earnings management and how CEO reputation moderates this relationship in Indonesian listed companies between 2019 and 2020. The sample was selected using purposive sampling, and panel regression analysis was

  33-45

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• ECHOES IN THE BALANCE SHEETS: AN ANALYSIS OF ACCOUNTING SKILLS IN SAUDI ARABIA

  Abdullah bin Faisal

  This study examines the skills gap of accounting graduates in Saudi Arabia and the required market skills from the perspective of accounting faculty and professionals in accounting firms. The research utilizes a combination of methods and data sources to explore the challenges accounting

  1-32

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