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Home > Archives > Vol 9, No 1 (2026)

DOI: https://doi.org/10.24198/jaab.v1i1

Table of Contents

The influence of family ownership, family involvement, and founder generation on dividend policy: evidence from non-cyclical consumer family firms in Indonesia (2019–2023) Matteo Firdaus, Dini Rosdini, Runita Arum Kanti

PDF 1-13

Determinants of forward-looking information disclosures among nonfinancial firms in an emerging economy Ikponmwosa Michael Igbinovia, Oluwaseun Joy Rapheal

PDF 14-30

Audit expectation gap factors and stakeholders’ confidence in Nigerian quoted firms Abdul-Azeez Adeniyi Alao, Okikijesu Olaide Olaniyan, Olumayowa Ayorinde Jacob

PDF 31-45

The determinants of internal fraud using the fraud hexagon framework: a study of the banking sector listed on the Indonesia Stock Exchange Annisa Zikria, Srihadi Winarningsih, Faoziah Ulfah Fatmawati

PDF 46-60

Analysis of the determinants of cash holdings and the implications for local government spending effectiveness in West Java Ismail Marzuki Randos, Nia Suciyati

PDF 61-73

Financial ratios and stock volatility: empirical evidence from the banking sector Rahma Tri Benita

PDF 74-83