Original Research Accounting
Assessing the Relationship Between Auditor Well-Being and Audit Quality: Insights from the North American Auditing Context

Jonathan Muterera; Julia Ann Brettle; Alireza Khorakian

Volume 11, Issue 4 , April 2024, Pages 332-349


  This research examines the relationship between auditors' psychological well-being and the quality of audits they conduct, a subject that has received limited attention in scholarly discourse. Traditional studies in the field have primarily centred on auditors' professional skills, ethical standards, ...  Read More

Original Research Economics
Exploring the Sense of Overconfidence Bias on Investment Decisions: Insight from The Retail Investors of Bangladesh

Md. Yousuf Ahammed; Shayla Tazminur

Volume 11, Issue 4 , April 2024, Pages 350-369


  Investment decisions are influenced by several rational and irrational factors. The most common irrational phenomena are behavioral biases, such as overconfidence or herding bias. This paper intends to examine the impact of overconfidence bias on investment decisions from the perspective of Bangladeshi ...  Read More

Original Research Accounting
Do Personality Traits Matter in Auditors’ Compliance with Professional Ethics?

Fereshteh Rahimi; Khadijeh Ebrahimi Kahrizsangi; Arezoo Aghaei Chadegani

Volume 11, Issue 4 , April 2024, Pages 370-388


  The purpose of this research is to investigate the factors that influence auditors' compliance with professional ethics. This study is a quantitative and post-event and descriptive-correlational research. The statistical population of this research is all certified accountants working in the audit institutions ...  Read More

Original Research Accounting
The Impact of Financial Knowledge on Household Wealth Accumulation in Dodoma City Council

Ahmed Seja; Dickson Pastory; Dionice Lwanga

Volume 11, Issue 4 , April 2024, Pages 389-401


  This study aimed to assess the impact of financial knowledge on household wealth accumulation in Dodoma City. The research design employed for this study was cross-sectional, and a sample of 304 household heads participants was selected using simple random sampling. Data collection was conducted through ...  Read More

Original Research Accounting
Consequences of Carbon Disclosure in Indonesian Company: Requires Adequate Regulations

Mega Silvia; Fei Guo

Volume 11, Issue 4 , April 2024, Pages 402-427


  Previous research found that companies that fail to mitigate carbon emissions will make higher carbon disclosures than companies that successfully mitigate carbon emissions, and companies will also make decisions that are relevant to applicable regulations and policies. This research will explore the ...  Read More

Original Research Accounting
Investigating Various Levels of Financial Literacy with Behavioral Trends of Investors

Alireza Azarberahman; Ali Lalbar; Malihe Tohidinia; Zahra Ghorbanpoor

Volume 11, Issue 4 , April 2024, Pages 428-453


  Understanding the factors that contribute to decreased financial literacy and increased behavioral biases can suggest solutions for risk management and improving decision-making processes. On the other hand, investors make financial decisions based on their levels of financial literacy and behavioral ...  Read More

Original Research Accounting
The Nexus Between National Culture and Cryptocurrency Adoption: the Moderating Role of Financial Literacy

Dickson Pastory; Dionice Lwanga

Volume 11, Issue 4 , April 2024, Pages 454-480


  Cryptocurrencies are increasingly becoming more popular as cheaper, faster and more secure means of transferring money across the globe while offering diversification benefits to investors. This current study explores the effects of national culture on cryptocurrency adoption across 118 countries. We ...  Read More

Original Research Accounting
Mining Stock Price Reactions Before and After the Russia - Ukraine Conflict Events

Rizki Ainur Ridho; Baiq Anggun Hilendri Lestari; Paradisa Sukma

Volume 11, Issue 4 , April 2024, Pages 481-490


  This research aims to observe how the Indonesian capital market reacts, especially in the mining sector, to the export ban resulting from the Russian invasion of Ukraine, particularly on coal exports. This study uses the event study method by collecting closing stock price data 5 days before and 5 days ...  Read More