Vol. 23 No. 2 (2023)

Articles

• Ethical Contracting for Clinical Trials

  Justin Binik-Thomas

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• Enhancing the MSME Islamic Financial Inclusion in Indonesia: An Institutional Theory Perspective

  Adi Saifurrahman, Salina Kassim

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• Audit Effort on Tone Ambiguity in 10-K Filings

  Martin M. Kim, Hambisa Belina

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• Rating Bonds Before Moody’s: 1886-1893

  Clifford F. Thies

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• Does the Level of Economic Development Affect IFRS Information Comparability?

  Lei Chen, Chengjie Dong, Yuansha Li, Zhemin Wang

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• Universal Basic Buybacks

  Gene J. Kovacs

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• Cryptocurrency Digital Assets: Evidence of the Emergence of Cryptocurrency Securities Markets as an Investment Asset Class, 2018-2023

  Mitchell Miller, Dale Prondzinski

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• Essential Qualifications: Accounting Faculty Selection Trends

  Marie G. Kulesza, Nadeem Shahid, Jen J. Chang

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• Who Is Interested in Forensic Accounting?

  Laura Hatch

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• Did Bank Stockholders Get Superior Returns Due to the Implementation of the Paycheck Protection Program? An Analysis of Bank Indices Based on Size

  Srinivas Nippani

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• Predicting S&P 500 Index ETF (SPY) During COVID-19 via K-Nearest Neighbors (KNN) Algorithm

  Wenguang Lin, Shengxiong Wu

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• Bootstrap DEA Analysis of Comparative Efficiencies of Islamic Banks: Across Nine South and Southeast Asian Countries

  Abdus Samad

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