A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image. Thus, the present study sets out to scrutinize the fraud pentagon theory on fraudulent financial statements. Each element is not able to be tested directly. However, there are proxies. The pressure element is proxied as a personal financial need. The opportunity is becoming the nature of industry. Each of the qualities of the external auditors as well as the change of directors propose rationalization and competence. The frequent number of CEO’s appearances in photos is a proxy of arrogance. The testing was carried out on the registered pharmaceutical companies of the Indonesian stock exchange in the span of the 2015-2019 period. The samples were selected by the means of sampling technique which is purposive. Data are scrutinized by the means of panel data regression. The analysis results show that the characteristics of the industry positively affects financial reports which are fraudulent. Changing top management positions such as directors can be an indication of financial reports which are fraudulent. The personal financial need variables, the caliber of external auditors and the quantity of CEO’s appearance in photos pose no effects on the fraudulent financial statements of the Indonesian's pharmaceutical companies.

Accounting education is the main factor that is influencing the improvement of the state of accounting services and the quality of accounting. The XXI century has influenced great changes in different fields, applying different tools of technology and for this reason, the field of accounting education has faced reforms and adaptation to new forms of application. The adaptation of accounting education to ISCE is a very important factor in the adaptation of accounting services worldwide. For this reason, research was presented, which measured the impact of accounting education reforms on accounting services in Kosovo, i.e. the adaptation of accounting education programs to ISCE and curricula. Professors from accounting universities and professors of accounting in high schools in Kosovo were surveyed for this. The sample was random, with one in three teachers selected. Data were analyzed through the SPSS program, while regression and correlation method was used to validate the hypothesis. Based on the results we see that the implementation of reforms in the framework of accounting education and adaptation to ISCE has an impact on the quality of accounting services at both university level (p-value ≤ 0.01) and secondary level (p-value ≤ 0.01). Correlation analysis shows that we have a significant relationship between the implementation of accounting education reforms and the quality of accounting services (rho = .628 **, p-value <0.01) at both university and secondary level (rho = .652 **, p-value <0.01). Finally, the implementation of accounting education reforms is well on the way to the development of accounting education in Kosovo, so we must have a proactive approach to the development of this field.

This study aims to analyze the variable confirmation between the dividend payout ratio variable with the profitability variable and the lagged dividend variable by looking at the role of the share ownership variable as a dummy mediate variable. The research subject was carried out at the Regional Development Bank (BPD) in Indonesia. This study uses data and samples taken from data issued by the OJK (Financial Services Authority). Regional development banks were chosen because they have a different role in determining their dividend policy compared to other types of banks, but although this bank is different in its dividend distribution process, it is still capable of surviving even in times of crisis (Covid-19). By using OLS regression analysis, this study divides the research sample into a dummy group consisting of share ownership variables, these subsections are things that must be considered because they can be the key to why this type of bank is able to survive when other banks start to rush. goofy in giving dividends.

The objective of this research was to determine the effect of corruption on economic growth in Peru for the period 1998-2018. It was determined how economic growth was affected both in the short and long term by corruption. The corruption control index was used to measure corruption and the variation in gross domestic product (GDP) at constant prices was used to measure economic growth. To determine this effect, the hypothetical deductive method was used as a general method since we sought to corroborate a hypothesis and as a specific method, we used the Autoregressive Model of Distributed Lag (ARDL) since this model adapts well to small samples, likewise we had a non-experimental research design – longitudinal explanatory. Data were collected from the World Bank and the Ministry of Education (MINEDU) from 1998 to 2018. As a result of the econometric ARDL model, it was obtained that corruption had a negative effect on economic growth since an improvement of one percentage point in the corruption index would mean an improvement of 0.55 percentage points in economic growth. Therefore, it is concluded that the effect of corruption has a negative effect on economic growth as expected according to the reviewed antecedents.

This paper examines the impact of the government and its agencies’ ownership on the effectiveness of one the main internal governance mechanisms, namely; board of directors, for a sample of 140 energy and petrochemical Saudi listed firms over 2012-2019. The Saudi Arabia provides an interesting context due to the domination of government-linked corporations’ ownership. This setting arranges for the impact of such ownership on the board of directors’ monitoring and advisory roles. The board of directors’ effectiveness is measured as an interaction term of the board size and meetings of the board of directors. The study finds that government-linked energy and petrochemical corporations’ ownerships are inversely related to the board of directors’ effectiveness. This result is sensitive to the measurement of the board of directors’ effectiveness as each variable consisting of the board of directors’ effectiveness was examined individually. The study also finds that government-linked corporations’ ownership had a strong negative impact on the board size. In contrast, the proposed model does not provide any evidence supporting the relationship of the government-linked corporations’ ownerships with board meetings. Overall, the evidence supports the substitution hypothesis on the relationship of government-linked corporations and board of directors’ effectiveness.

This study aims to analyze the impact of fundamental and technical factors on firm value with investment decisions as a mediating variable. The samples were 12 companies at agricultural sector in the Indonesia Stock Exchange. The results show that leverage had a negative and significant effect on investment decisions and firm value. Profitability and trading volume had a positive and significant effect on investment decisions and firm value. Previous stock prices did not have any significant effect on investment decisions but a positive and significant effect on firm value. Investment decisions had a positive and significant effect on firm value. Leverage had a negative and significant effect on firm value through investment decisions. Profitability and stock trading volume had a positive and significant effect on firm value through investment decisions. Previous stock prices did not have any significant effect on firm value through investment decisions.

This paper aims to examine the impact of short and long-term active Foreign Portfolio Investments (FPI) on Jordan Economic Growth (EG) thru (1996-2017) by employing some econometric methods like ARDL and Error Correction Models to reach the study results. Findings reveal that FPI have a long-term statistical positive impact on EG at level (5%) and also have a short-term negative impact on EG at level (5%), where EG needs about ten years to reach a full adjustment.

The largest state revenue comes from taxes. Even though the number of taxpayers is increasing from year to year, the tax revenue in Indonesia is still relatively low, since taxpayer compliance is still low. This study aims to determine the factors that influence individual taxpayer compliance in paying taxes at Jepara, Indonesia. The study uses a quantitative approach with a population of individual taxpayers who are registered at the tax office of Jepara, Indonesia. The number of samples is obtained by 100 respondents using the Slovin formula. The sampling technique was a convenience sampling technique. The data analysis method used is multiple regression analysis and Moderated Regression Analysis (MRA). Based on the test, it is found that the quality of tax authorities service, understanding and knowledge of taxation, tax sanctions, tax socialization, taxpayer awareness and perceptions of tax effectiveness have an influence on taxpayer compliance. In addition, the employment status of Civil Servants is more compliant in paying taxes since their income tax has been routinely deducted by the employer on the paid income.

The purpose of this study is to determine the role of the logistics industry in the sustainable economic development in the context of Southeast Asian countries. This study is quantitative in nature where the data are gathered from the secondary sources. The analysis is carried out with the help of correlation, feasible generalized least square model (FGLS). The outcome of this study confirms the significant impact of LPI on GDP growth, CO2 emission and current health expenditure. Similarly, the significant impact of FDI is found on all the dependent variables of this study. In contrast, the variable of TOP is found to have a significant impact on both CO2 emission and current health expenditure, whereas it makes an insignificant impact on GDP growth. The absence of qualitative data is one of the major limitations of this study. Apart from that, the limited scope of this research on Southeast Asian countries is another limitation.

Organizational culture has been documented as a driving force of the acceptance of accounting information systems in business and accounting information quality; whereas accounting information quality as a causation of the acceptance of accounting information systems in business. The acceptance of accounting information systems in business could mediate the causal connection from organizational culture to accounting information quality. Nonetheless, nearly none of the projects has assessed the mediating role of the acceptance of accounting information systems in business, especially in Vietnam as a developing country. The current research tries to investigate the mediation of the acceptance of accounting information systems in business in the research model. The findings indicate that the acceptance of accounting information systems in business transmits part of the influence of organizational culture on accounting information quality. The current research could make some contributions to how executives ought to decide on organizational culture as well as on the acceptance of accounting information systems in business so that their organizational performance could be improved.