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| http://ajba.um.edu.my/index.php/AJBA/article/view/72582 | How Auditor Professional Mood Affects ESG Reporting Quality in Vietnamese Firms: The Moderating Role of CEO Duality and Audit Committee Independence | Asian Journal of Business and Accounting | impact mechanism of auditor mood (via auditor professional burnout – AUPB) on ESG reporting quality. The study also investigates whether this relationship is influenced by the moderating mechanism of audit committee (AC) independence and chief executive officers (CEO) duality. Design/Methodology/Approach: The study uses data from Thomson Reuters Asset4 to collect a sample size of 164 Vietnamese firms during the period is taken. Research findings: First, AUPB has a positive impact on ESG reporting quality. Second, CEO duality weakens the positive influence of AUPB on the quality of ESG reporting. Third, AC independence strengthens the relationship between AUPB and ESG reporting quality. Theoretical contribution/Originality: The study contributes to agency theory by expanding the understanding of how the interaction between external monitoring | Highlighter.aspx?DocId=34&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=21&hits=b0+fc+14e+34e+35f+364+38e+394+39c+3da+3df+3e4+3fe+433+43a+440+44b+4d7+51d+685+6cb+ |
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| http://ajba.um.edu.my/index.php/AJBA/article/view/72588 | Technology-Driven Transformation in AIS: The Role of Mindset Transformation in Accounting Professions’ Perceptions and Adaptation | Asian Journal of Business and Accounting | View Scopus Citedness → View WOS Citedness → SPECIAL ISSUE Guideline SUPPORTING SOCIETIES CONFERENCE AWARDS Best Papers Highly Cited Papers Visitors About Journal Contact All copyright reserved Owner : SK https://ojs.unsiq.ac.id/ https://pafijaktimkota.org/login/ https://pafijaktimkota.org/regulasi/ https://ojs.unica.it/ https://jurnal.uts.ac.id/ https://journal.ummat.ac.id/ Slot88 Toto Macau situs toto https://journals.unizik.edu.ng/ https://revistas.unal.edu.co/ http://www.bmipbethlehem.com/ https://revistas.unisimon.edu.co | Highlighter.aspx?DocId=42&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=14&hits=2f7+308+30d+337+33d+345+383+388+38d+3a7+3dc+3e3+3e9+3f4+ |