Open research questions in Corporate Governance and Financial Management

What the literature leaves open

• The lack of studies on the impact of green accounting, environmental disclosure, and MFCA on corporate profitability.

  The Impact of Green Accounting, Environmental Disclosure, and Material Flow Cost Accounting on Corporate Profitability · 2026 · DOI

• The existing literature has not simultaneously examined the effects of Green Accounting, Corporate Social Responsibility, and Environmental Performance on firm value. There is a gap in the literature on the relationships among these variables in Indonesian basic materials companies.

  Profitability as a Mediator of the Effects of Green Accounting, CSR, and Environmental Performance on Firm Value in Indonesia’s Raw Materials Sector · 2026 · DOI

• The study identifies a need to improve the substantive quality of ESG disclosure.

  Peran ESG Disclosure Dalam Menekan Manajemen Laba Perusahaan Sawit · 2026 · DOI

• The study uses a limited sample size of 219 firm-year observations. The research only examines the relationship between CEO characteristics and ESG disclosure in Indonesian public companies.

  CEO Characteristics and ESG Disclosure: An Indonesian Evidence · 2026 · DOI

• The study suggests that future research should examine the relationship between CEO characteristics and ESG disclosure in other countries. The research recommends that future studies should investigate the impact of other CEO characteristics, such as gender and experience, on ESG disclosure.

  CEO Characteristics and ESG Disclosure: An Indonesian Evidence · 2026 · DOI

• There is a lack of studies on the effect of Intellectual Capital, Debt Policy, and Board of Commissioners on Financial Performance in the consumer non-cyclicals sector. Prior studies have focused on the impact of Intellectual Capital on financial performance, but have not considered the simultaneous effect of Debt Policy and Board of Commissioners.

  Pengaruh Intellectual Capital, Kebijakan Hutang, Dan Dewan Komisaris Terhadap Kinerja Keuangan · 2026 · DOI

• The sector has experienced significant fluctuations in profit. There is a lack of understanding of the relationship between financial factors and audit opinion.

  Pengaruh Likuiditas, Leverage, Ukuran Perusahaan terhadap Profitabilitas dan Opini Audit dengan Reputasi Kap Sebagai Moderasi pada Perusahaan Sektor Pertambangan dan Energi yang Terdaftar di Bursa Efek Indonesia · 2026 · DOI

• There is a lack of understanding of the relationship between financial factors and audit opinion in the mining and energy sector. Prior studies have not examined the impact of liquidity, Leverage, and company size on audit opinion.

  Pengaruh Likuiditas, Leverage, Ukuran Perusahaan terhadap Profitabilitas dan Opini Audit dengan Reputasi Kap Sebagai Moderasi pada Perusahaan Sektor Pertambangan dan Energi yang Terdaftar di Bursa Efek Indonesia · 2026 · DOI

• The sample size is limited to 13 companies. The study uses secondary data from annual financial reports.

  EFFECTIVE TAX RATE PADA BUMN: APAKAH FIRM GROWTH, EARNINGS MANAGEMENT, DAN GOVERNMENT OWNERSHIP RELEVAN? · 2026 · DOI

• Further studies can analyze the effect of other factors on ETR. The study can be replicated in other countries or industries. Future research can use different methodologies or datasets.

  EFFECTIVE TAX RATE PADA BUMN: APAKAH FIRM GROWTH, EARNINGS MANAGEMENT, DAN GOVERNMENT OWNERSHIP RELEVAN? · 2026 · DOI

• The literature lacks studies on the influence of sustainability disclosure on firm value in plantation companies. The study aims to fill this gap by analyzing the influence of sustainability disclosure on firm value.

  GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN KEBERLANJUTAN SEBAGAI PENENTU NILAI PERUSAHAAN: ANALISIS MODERASI KEPEMILIKAN INSTITUSIONAL · 2026 · DOI

• Audit delay can lead to negative market reactions and a decrease in investor confidence. The problem of audit delay is still prevalent in Indonesia. There is a need to identify the factors that affect audit delay and provide insights into the factors that can be used to improve the timeliness of financial statement submission.

  PENGARUH REPUTASI AUDITOR, AUDIT FEE DAN FIRM SIZE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) · 2026 · DOI

• There is a gap in the existing literature on the effect of auditor reputation, audit fee, and firm size on audit delay in the Consumer Non-Cyclicals sector. Prior studies have not investigated the effect of these factors on audit delay in this sector.

  PENGARUH REPUTASI AUDITOR, AUDIT FEE DAN FIRM SIZE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) · 2026 · DOI

• There is a lack of studies examining the influence of Capital Intensity, Chief Financial Officer Expert Power, and Corporate Social Responsibility on tax management. The study aims to fill this gap by providing insights into the relationship between these variables and tax management.

  PENGARUH CAPITAL INTENSITY, CHIEF FINANCIAL OFFICER EXPERT POWER, DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP MANAJEMEN PAJAK · 2026 · DOI

• There is a lack of understanding of the effect of Good Corporate Governance, financial performance, and Earning Per Share on firm value. The study aims to fill this gap by examining the relationship between these variables and firm value.

  Pengaruh Good Corporate Governance, Kinerja Keuangan, dan Earning Per Share terhadap Nilai Perusahaan Badan Usaha Milik Negara · 2026 · DOI

• Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation.

  Pengaruh Good Corporate Governance, Kinerja Keuangan, dan Earning Per Share terhadap Nilai Perusahaan Badan Usaha Milik Negara · 2026 · DOI

• The energy sector is a significant contributor to carbon dioxide emissions. There is a lack of transparency in business practices, including carbon emission disclosure. The relationship between carbon emission disclosure and financial performance is complex.

  Pengaruh Pengungkapan Karbon Dan Penerapan Green Accounting Terhadap Kinerja Keuangan Pada Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024 · 2026 · DOI

• The study only examines the energy sector. The study uses a quantitative approach only. The sample size is limited to 16 companies.

  Pengaruh Pengungkapan Karbon Dan Penerapan Green Accounting Terhadap Kinerja Keuangan Pada Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024 · 2026 · DOI

• Prior work has shown inconsistent results regarding the factors that influence fraudulent financial reporting. The study aims to provide a comprehensive analysis of the determinants of fraudulent financial reporting.

  Determinant Fraudulent Financial Reporting Pada Perusahaan Sektor Perbankan di Indonesia Perspektif Fraud Hexagon Theory · 2026 · DOI

• Penelitian lanjutan dapat dilakukan untuk menganalisis pengaruh faktor-faktor lain terhadap pertumbuhan DPK Syariah. Penelitian lanjutan juga dapat dilakukan untuk membandingkan hasil penelitian ini dengan hasil penelitian lain yang terkait.

  Pengaruh Tingkat Imbal Hasil Terhadap Peningkatan Dana Pihak Ketiga Syariah PT Bank Sulselbar Pusat · 2026 · DOI

• Penelitian sebelumnya belum membahas secara spesifik tentang pengaruh profitabilitas dan green accounting terhadap nilai perusahaan pada perusahaan pertambangan.

  PENGARUH PROFITABILITAS DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN · 2026 · DOI

• The study identifies a gap in the literature regarding the effect of Good Corporate Governance, Corporate Social Responsibility, and financial performance on firm value.

  PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN · 2026 · DOI

• The study identifies a gap in the understanding of the relationship between real earnings management and profit quality in the oil and gas sector. The study highlights the importance of considering real earnings management when evaluating financial reports.

  Pengaruh Manajemen Laba Riil Melalui Arus Kas Operasi terhadap Kualitas Laba pada Perusahaan yang Terdaftar di BEI Sub-sektor Migas Periode 2022-2024 · 2026 · DOI

• The study identifies a gap in the analysis of the influence of liquidity risk, credit risk, operational risk, market risk, and Good Corporate Governance on financial performance.

  The Effect of Liquidity Risk, Credit Risk, Operational Risk, Market Risk and Good Corporate Governance on Financial Performance in Conventional Commercial Banks Listed on The Indonesia Stock Exchange · 2026 · DOI

• Temuan empiris sebelumnya yang belum konsisten terkait pengaruh independensi, profesionalisme, dan pelatihan auditor terhadap kemampuan pendeteksian fraud.

  PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR DALAM PENDETEKSIAN FRAUD : PELATIHAN AUDITOR FORENSIK SEBAGAI MODERASI · 2026 · DOI

Most-cited papers in Corporate Governance and Financial Management

• The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies · Social Responsibility Journal · 2009 · 448 citations
• The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector · Journal of Business Ethics · 2016 · 432 citations
• An examination of corporate social responsibility and financial performance · Journal of Global Responsibility · 2011 · 99 citations
• Ownership Versus Environment: Disentangling the Sources of Public-Sector Inefficiency · The Review of Economics and Statistics · 2005 · 91 citations
• Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016) · Social Responsibility Journal · 2019 · 85 citations
• The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange · International Journal of Productivity and Performance Management · 2020 · 70 citations
• Corporate social responsibility, family ownership and earnings management: the case of Indonesia · Social Responsibility Journal · 2020 · 51 citations
• Relationship between corporate social responsibility performance and disclosures: commercial banks of Bangladesh · Social Responsibility Journal · 2018 · 39 citations
• The moderating effect of profitability and leverage on the relationship between eco-efficiency and firm value in publicly traded Malaysian firms · Social Responsibility Journal · 2016 · 31 citations
• The Effect of Corporate Governance on the Performance of a Company. Some Empirical Findings from Indonesia · Journal of Management and Business Administration Central Europe · 2017 · 28 citations

Most recent work

• Board process and moderating effects of company secretaries’ attributes on real earnings management in Malaysian listed companies · Humanities and Social Sciences Letters · 2026
• The Impact of Green Accounting, Environmental Disclosure, and Material Flow Cost Accounting on Corporate Profitability · Dinasti International Journal of Economics, Finance & Accounting · 2026
• Profitability as a Mediator of the Effects of Green Accounting, CSR, and Environmental Performance on Firm Value in Indonesia’s Raw Materials Sector · Advances: Jurnal Ekonomi & Bisnis · 2026
• Pengaruh Tingkat Imbal Hasil Terhadap Peningkatan Dana Pihak Ketiga Syariah PT Bank Sulselbar Pusat · Indonesian Journal of Innovation Multidisipliner Research · 2026
• PENGARUH PROFITABILITAS DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN · Jurnal Ilmiah Manajemen dan Akuntansi · 2026
• Peran ESG Disclosure Dalam Menekan Manajemen Laba Perusahaan Sawit · Jurnal Ekonomi Bisnis Antartika · 2026
• Corporate Social Responsibility, Koneksi Politik, dan Intensitas Modal: Peran Profitabilitas dalam Agresivitas Pajak · Jurnal Akuntansi dan Keuangan · 2026
• Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Transportasi yang Tedaftar di BEI Periode 2021-2024 · AKUNTANSI 45 · 2026
• Pengaruh Solvabilitas, Profitabilitas, Likuiditas, dan Biaya Operasional terhadap Book Tax Differences · Akuntansi dan Ekonomi Pajak · 2026
• CEO Characteristics and ESG Disclosure: An Indonesian Evidence · Advances in Social Sciences Research Journal · 2026

Related topics in Business, Management and Accounting