| CSR Reporting |
1 |
| Determinants of CSR Reporting |
1 |
| Motivation |
2 |
| Theoretical Frameworks |
1 |
| CSR in Bangladesh |
1 |
| Audit Committee |
3 |
| Financial Ratio |
1 |
| Audit Report Lag |
1 |
| Firm Value |
1 |
| Company Growth |
1 |
| Profitability |
6 |
| Capital structure |
1 |
| Zero leverage puzzle |
1 |
| Tax benefits |
1 |
| Debt capacity |
1 |
| CEO overconfidence |
1 |
| Tax Avoidance |
1 |
| Audit Firm Size |
1 |
| Big 4 |
1 |
| Islamic Leadership Style |
1 |
| Organizational Commitment |
1 |
| Rewards System |
1 |
| Financial Distress |
3 |
| Audit Quality |
5 |
| Firm Size |
3 |
| Return on Assets |
1 |
| CEO compensation |
1 |
| Financial performance |
3 |
| Banking industry |
1 |
| Comparison |
1 |
| Leadership Style |
1 |
| Intellectual Capital |
1 |
| Pressure |
1 |
| Opportunities |
1 |
| Fraudulent Financial Reporting |
1 |
| Corporate Social Responsibility |
1 |
| Regulation |
1 |
| Moderation |
1 |
| Earnings Management |
5 |
| Non-Financial Distress |
1 |
| Sustainability Reporting |
1 |
| Family Ownership |
1 |
| Corporate Governance |
4 |
| Firm Performance |
1 |
| Tax Planning |
1 |
| Effective Tax Rate |
1 |
| Islamic Social Reporting |
1 |
| Corporate Performance |
1 |
| Corporate Characteristics |
1 |
| Income Smoothing |
1 |
| Dividend Policy |
1 |
| Income Tax |
1 |
| Leverage |
1 |
| Board Independence |
1 |
| Board Size |
1 |
| Dividends |
1 |
| Audit Committee Effectiveness |
1 |
| Agency Theory |
1 |
| Ownership Structure |
1 |
| Controlling Ownership |
1 |
| Company Characteristics |
1 |
| Abnormal Cash Flow |
1 |
| Abnormal Discretionary Expenses |
1 |
| Financial Services Authority |
1 |
| Financial |
1 |
| Distress |
1 |
| Performance |
1 |
| Village Financial System |
1 |
| TAM |
1 |
| Implementation |
1 |
| Voluntary Disclosure |
1 |
| Corporate Social Responsibility |
1 |
| Earning Responses Coefficient |
1 |
| Accounting Professional Education |
1 |
| Interest |
1 |
| Accounting Information Systems |
1 |
| Organizational Commitment |
1 |
| Media Exposure |
1 |
| Taxes Aggressiveness |
1 |
| Firm Age |
1 |
| Liquidity |
1 |
| Fraud Pentagon |
1 |
| Opportunity |
1 |
| Fraudulent Financial Report |
1 |
| Board Size |
1 |
| Growth |
1 |
| Cost of Debt |
1 |
| Tangibility |
1 |
| Good University Governance |
1 |
| Human Capital |
1 |
| Quality |
1 |
| Financial Distress Model |
1 |
| Financial Ratios |
1 |
| SMEs |
1 |
| Debt |
1 |
| Complexity |
1 |
| State Owned Enterprises |
1 |
| Good Corporate Governance |
1 |
| Indonesia |
4 |
| Book Tax Gap |
1 |
| Accrual Total |
1 |
| Opportunistic Behavior |
1 |
| External Monitoring Mechanisms |
1 |
| Agricultural Products |
1 |
| Biological Assets |
1 |
| Accountability |
5 |
| Acculturate |
1 |
| Reconstruction |
1 |
| Sharia Non-compliance |
1 |
| Islamic Bank |
1 |
| Islamic GCG |
1 |
| Accrual |
1 |
| Accounting |
1 |
| Public Sector |
1 |
| Budget |
1 |
| Budget Control |
1 |
| Budgetary Slack |
1 |
| Conservatism |
1 |
| Earning Quality |
1 |
| Bid-ask Spread |
1 |
| Cost of Capital |
1 |
| Cash Holding |
1 |
| Gender Diversity |
1 |
| Growth Opportunity |
1 |
| Working Capital Policy |
1 |
| Agro and Food Industry |
1 |
| Detecting Financial Fraud |
1 |
| Beneish M-Score |
1 |
| Transcendental |
1 |
| Trade Credit |
1 |
| Late Payment |
1 |
| Predictive Model |
1 |
| Islamic Microfinance Institution |
1 |
| Business Model |
1 |
| Social Function |
1 |
| Transparency |
1 |
| Local Government |
1 |
| Working Capital Management |
1 |
| Professional Accounting Qualifications |
1 |
| Success |
1 |
| Examinations |
1 |
| Police Sector |
1 |
| Perceived Behaviour Control |
1 |
| Family Ownership |
1 |
| Board Effectivenes |
1 |
| Ethics |
1 |
| Locus of control |
1 |
| Incentive |
1 |
| Startup Business |
1 |
| Sharing Economy |
1 |
| Hotel |
1 |
| Value Based Management |
1 |
| Company Value |
1 |
| Discretionary Accrual |
1 |
| Sales Manipulation |
1 |
| Discretionary Expenditure |
1 |
| Market Overreaction |
1 |
| Price Reversal |
1 |
| Working Capital to Total Assets |
1 |
| Retained Earnings to Total Assets |
1 |
| Moral Ethics |
1 |
| Tax Amnesty |
1 |
| Transcendental Phenomenology |
1 |
| Ownership |
1 |
| Price to Book Ratio |
1 |
| Free Cash Flow. |
1 |
| Segment Reconciliation |
1 |
| Value Relevance |
1 |
| Agency Cost |
1 |
| AIS |
1 |
| User Knowledge |
1 |
| Accounting Information |
1 |
| THK Culture |
1 |
| Perception of Use |
1 |
| Budgeting |
1 |
| Planning |
1 |
| Leadership |
1 |
| Information System |
1 |
| Agency Relationship |
1 |
| Village |
1 |
| Corporate Distress |
1 |
| Manufacturing Sector |
1 |
| Management Accounting |
1 |
| Strategy |
1 |
| Audit Firm Reputation |
1 |
| Auditor Capability |
1 |
| IFRS |
1 |
| Abnormal Cash Flow Operation |
1 |
| Abnormal Production |
1 |
| Corruption |
1 |
| E-Government |
1 |
| E-Procurement |
1 |
| Accrual accounting |
1 |
| Public servants |
1 |
| Love of Money |
1 |
| Greed |
1 |
| Ihsan Concept |
1 |
| Shari'ah Corporate Social Responsibility |
1 |
| Board of Commissioner |
1 |
| Company Age |
1 |
| Greenhouse Gases Emissions |
1 |
| Environmental Accountability |
1 |
| Capital Adequacy Ratio |
1 |
| Loan to Deposit Ratio |
1 |
| Non-performing Loan |
1 |
| Bankruptcy Prediction |
1 |
| Company's Financial Condition |
1 |
| Audit Tenure |
1 |
| Receivables |
1 |
| Accounting History |
1 |
| Internalization |
1 |
| Life Equilibrium |
1 |
| Work Environment |
1 |
| Work Satisfaction |
1 |
| Work Motivation |
1 |
| Cash ETR |
1 |
| GAAP ETR |
1 |
| Permanent BDT |
1 |
| Mobile Banking |
1 |
| COVID-19 |
1 |
| Hypothesis |
1 |
| Employee Income Tax |
1 |
| Tax Incentive |
1 |
| Tax Policy |
1 |
| Relational Capital |
1 |
| Structural Capital |
1 |
| Green Intellectual Capital |
1 |
| Student Self Interest |
1 |
| Accounting E-Learning |
1 |
| OBE Curriculum Base |
1 |
| Big4 Auditors |
1 |
| Auditor Experience |
1 |
| Auditor Gender |
1 |
| Real Earnings Management |
1 |
| SST 2.0 |
1 |
| GST |
1 |
| Tax Burden |
1 |
| Palm oil production |
1 |
| Sustainability |
1 |
| Forecasting |
1 |
| Investment Risk |
1 |
| Macroeconomics |
1 |
| Stock Prices |
1 |
| Economic stability |
1 |
| Board size |
1 |
| CEO duality |
1 |
| corporate governance |
1 |
| financial distress |
1 |
| Financial literacy |
1 |
| financial socialization |
1 |
| financial education |
1 |
| drivers of financial literacy |
1 |
| social agents |
1 |
| Environmental Management Accounting |
1 |
| Advanced Technology Industrial Revolution 4.0 |
1 |
| Environmental Performance |
1 |
| Contingency Theory |
1 |
| Electrical Electronic Industry |
1 |
| Tax Incentive |
1 |
| Fiscal Policy |
1 |
| Covid-19 |
1 |
| Payout Policy |
1 |
| Value of Firms |
1 |
| Financing Policy |
1 |
| Profitability |
1 |
| Tax dispute |
1 |
| appeal decision |
1 |
| influencing factors |
1 |
| Tax Authorities defeat |
1 |
| Tax Court |
1 |
| Al kharaj bi al dhaman |
1 |
| Islamic corporate reports |
1 |
| maslaha |
1 |
| nafaqa |
1 |
| value-added statement |
1 |
| Agency conflicts |
1 |
| Shariah and non-shariah public listed companies |
1 |
| dividend and asset utilisation ratio |
1 |
| concentrated ownerships |
1 |
| Corporate Governance |
1 |
| Intellectual Capital Disclosure |
1 |
| Nomination Committee |
1 |
| Firm Performance |
1 |
| Capital Expenditure |
1 |
| Bankruptcy Risk |
1 |
| Market Response |
1 |
| Capital Investment |
1 |
| Green Accounting |
1 |
| Corporate Social Responsibility |
1 |
| Company Performance |
1 |
| Dividend behaviour |
1 |
| market microstructure |
1 |
| Generalized Method of Moments |
1 |
| Green Accounting |
1 |
| Firm Value |
1 |
| Green Investment |
1 |
| Proper |
1 |
| ESG |
1 |
| Environment score |
1 |
| Social score |
1 |
| Governance score |
1 |
| Basic Financial Literacy |
1 |
| Millennial Generation |
1 |
| Financial Behavior |
1 |
| Investment Decisions |
1 |
| Earnings Quality |
1 |
| Family Business (FB) |
1 |
| Non-family Business (NFB) |
1 |
| Socioemotional Wealth Theory |
1 |
| Professionalism |
1 |
| Availability |
1 |
| Professional Experience |
1 |
| Audit Fees |
1 |
| five reporting bottom lines |
1 |
| implementation communication |
1 |
| integrated reporting |
1 |
| sustainable development management accountability |
1 |
| Big Four |
1 |
| auditors |
1 |
| analytical procedures |
1 |
| audit work |
1 |
| Differentials |
1 |
| Gender |
1 |
| Income |
1 |
| Labour |
1 |
| Malaysia |
1 |
| Female directors |
1 |
| female directors' banking expertise |
1 |
| corporate reputation |
1 |
| Balanced Scorecard |
1 |
| Path Analysis |
1 |
| Public Sector |
1 |
| Taxation |
1 |
| Performance Indicators |
1 |
| Cryptocurrency |
1 |
| Investment |
1 |
| Return |
1 |
| Risk |
1 |
| Bappepti |
1 |
| Fair Value Gain |
1 |
| Investment Property |
1 |
| Value Relevance |
1 |
| Disclosure |
1 |
| Corporate corruption |
1 |
| Private sector |
1 |
| Bibliometrics |
1 |
| Scopus database |
1 |
| Sustainable Investment |
1 |
| Sustainable Finance |
1 |
| ESG Portfolio Performance |
1 |
| ESG Risk Management |
1 |
| ESG Portfolio Optimization |
1 |
| Audit Tenure |
1 |
| Time Budget Pressure |
1 |
| Independence |
1 |
| Ethics |
1 |
| Auditor Switching |
1 |
| Climate change |
1 |
| Granary areas |
1 |
| Markov Chain Monte Carlo |
1 |
| Paddy Productivity |
1 |
| Practicality |
1 |
| Lifestyle |
1 |
| Digital Financial Literacy |
1 |
| Price Orientation |
1 |
| Cashless Payment |
1 |
| Professional zakat |
1 |
| tax deduction |
1 |
| SDGs |
1 |
| modern tax system |
1 |
| SLR |
1 |
| PRISMA |
1 |
| bibliometric |
1 |
| Corporate Carbon Disclosure |
1 |
| Disclosure Indicator |
1 |
| GHG emission |
1 |
| Comparability |
1 |
| Comprehensibility |
1 |
| Money laundering |
1 |
| financial intelligence |
1 |
| economic crime prevention |
1 |
| international cooperation |
1 |
| financial regulation |
1 |
