Author

T. Arifin

3 papers indexed here

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Open access Sep 2026

Foreign Board Composition and Sustainability Committee’s Impact on Carbon Emission Disclosure in Indonesian Listed Firms

Purpose: The study examines how foreign board members and a sustainability committee affect carbon emission disclosure (CED) in Indonesian firms. The study posits that firms with governance structures comprising foreign directors and foreign commissioners, supported by a sustainability committee, are more likely to enh...

Budianto, Doddy Setiawan, Wahyu Widarjo et al. · Accounting Analysis Journal · 0 citations

Aug 2026

Narrative resilience: abnormal disclosure tone after cyberattacks

This study aims to examine the impact of data breach incidents on the tone of corporate disclosures among US publicly listed firms. As digital infrastructure becomes increasingly vital for businesses, cybersecurity breaches present significant risks not only financially but also in shaping corporate narratives....

Fadhila Hamza, T. Arifin, Afsheen Abrar et al. · International Journal of Acc... · 0 citations

Sep 2026

The Influence of Auditee and Auditor Factors on Audit report lag: The Moderating Role of Foreign Accounting Firm Reputation During the Covid-19 Pandemic

This study aims to test whether foreign capital reputation can moderate the influence of auditee and auditor factors on audit report lag during the Covid-19 Pandemic in the Industrial, Consumer Cyclicals, Financials, Properties & Real Estate, and Transportation & Logistics sectors. The population in this study was all...

Dedy Christiyanto, Rahmawati, Evi Gantyowati et al. · International Journal of Inn... · 0 citations