The purpose of this research is to investigate the disclosure level in the Association of South East Asian Nations (ASEAN) governmental financial statement for year ended 2012-2013.The research method employed is exploratory quantitative. Data collected using disclosure checklist provided by International Public Sector Accounting Standard (IPSAS). Two countries in ASEAN, Indonesia and Malaysia was selected as a sample. Data analysed using descriptive statistics.The research indicated that although Indonesia's government financial statements provide more disclosure rather than Malaysia's, but generally, disclosure level in both countries is low, indicate that both countries still has to increase their disclosure level in the future

The purpose of this research is to describe and compare accountant competencies based on Academicians and Practicioners views, and analyze gaps between two parties. Thirty accounting academicians and practitioners, resides in Jakarta and West Java Province was selected as a sample. Data collected by conducting online survey and analyzed using descriptive statistics. Research showed there are gaps between academician and practicioners in viewing accountant knowledge, skills, and attitude. It was caused by differences in the way academicians and practicioners viewing compentencies. Academicians view based on theory, while practitioners view based on practical experience and requirements of business

This paper describes how the accounting research agenda is affected by the issuance and implementation of the International Financial Reporting Sustainability Disclosure Standards (IFRS S1 and IFRS S2). The new IFRS S1 and S2 were launched on June 26, 2023, and are effective from January 1, 2024. The implementation of IFRS S1 and S2 will be particularly interesting as this is the first time that financial and sustainability reporting will be integrated into a company's corporate reporting. Given the relatively short timeframe since its introduction, there may be limitations in assessing the full impact or implications of these standards. Hence, this study analyzes various research opportunities related to the implementation of IFRS S1 and S2. Due to the limited literature that discusses the implementation of IFRS S1 and S2, this study applies the review method, i.e., it conducts a review based on existing research on IFRS S1 and S2, as well as research examining existing sustainability accounting and reporting aspects. This study analyzes research opportunities in the areas of (1) financial accounting, (2) management accounting, (3) auditing, and (4) accounting information systems. This study contributes to the research area of the sustainability reporting ecosystem to facilitate the smooth implementation of IFRS S1 and S2 in practice.

This research aims to understand how a company’s characteristics influence its disclosure of sustainability-related financial information and how such disclosure affects the company’s value. The study uses three company characteristics as variables: size, profitability, and leverage. The two dependent variables are the quality of sustainability reporting and company value. The research uses a quantitative explanatory method. The study uses sustainability disclosure data, based on the IFRS S1 framework, from 162 companies listed on the sustainability-based stock indexes in Indonesia, Malaysia, Singapore, and Thailand in 2021. The data obtained were analyzed using descriptive statistical analysis and path analysis. The study results show that only company size influences the quality of sustainability item disclosure, while profitability and leverage have no effect. The quality of sustainability item disclosure has a positive effect on company value. This study shows that sustainability disclosure in financial reports can increase a company’s value in the eyes of investors, but significant efforts are still needed to improve the quality of such disclosure. The findings indicate that the size of a firm has a significant impact on the expenses associated with publishing sustainability information. However, the company's performance does not have a similar relationship.

This study investigates the relationship between emission performance, environmental disclosure, and firm value in Southeast Asia, where climate-related risks are increasingly shaping corporate strategies and investor decisions. Using a sample of 206 listed firms from Indonesia, Malaysia, Singapore, and Thailand over 2022–2023, the analysis applies a 12-item environmental disclosure index and emission scores from Refinitiv LSEG, with firm value measured by the price-to-book ratio. Structural Equation Modeling (SEM) is employed to test causal pathways, complemented by ANOVA to explore cross-country and cross-industry differences. The results show that emission performance significantly enhances environmental disclosure, consistent with signaling theory and the resource-based view, where superior performance motivates firms to communicate credibility and differentiate themselves. However, environmental disclosure does not exert a significant direct effect on firm value, highlighting a disclosure–value gap in emerging markets where reporting remains heterogeneous and less valued by investors. Country-level differences suggest stronger performance in Indonesia, Singapore, and Thailand compared to Malaysia, while industry-level analysis shows that health care, energy, and financial firms lead in both emission management and disclosure. The findings provide implications for regulators, firms, and investors by underscoring the need for stronger ESG reporting frameworks and more credible disclosure practices to strengthen value relevance.

The purpose of this research is to find out whether how much the effect of corporate social responsibility disclosure to company financial performance that was measured by sales growth and return on asset. High and low–profile were added to test whether it can moderate the results. The method that were used in this research is a verification analysis. The sample company consisted of 21 companies where 12 of those companies were belong to high–profile Category and 9 of those were belong to Low–profile Category and also listed in Indonesia Stock Exchange within period of 2013–2015. The statistical testing that is used in this research was multiple linear regression with a significance value of 5%. The result from this research found that the corporate social responsibility disclosure does not have positive and significant effect on sales growth. On the other hand, corporate social responsibility disclosure has a positive and significant effect on return on asset. After industry classification as a moderating variable were taken into account, corporate social responsibility disclosure become non-significant to both sales growth and return on asset. It can be said that high and low–profile industry in Indonesia did not differ significantly in terms of their CSR actions.