The debate among researchers is still on-going regarding the impact of ESG on firm performance. Therefore, this study aims to investigate the effect of Environmental, Social, and Governance (ESG) Disclosure towards Firm Performance in ASEAN countries before and after Integrated Reporting (<IR>) introduction. Also, this study aims to explore the <IR> whether it moderates the relationship between ESGD and FP. This study focused on ASEAN countries with the selected sample criteria using purposive sampling technique. The 190 samples are obtained from Thomson Reuters from 2006 – 2020 (exclude 2013) obtained from Stock Exchange of each country. The researcher uses multiple linear regression analysis with the fixed effect model. Due to having heteroscedasticity, the regression needs to be standardized by using Robust Standard Error. The findings indicate that the ESG Disclosure has insignificant impact to the Firm Performance although the coefficient shows the positive sign. The second findings are <IR> does not moderate the ESGD and FP however their relationship shows positive relationship. Although the result is not significant, the positive relationship may indicate that companies who implement <IR> have better firm value and improved in firm performance.

This study, implemented a simplified model of the Theory of Reasoned Action (TRA) to assess students' beliefs of business faculty (non-accounting) in Indonesia that alter their subjective norms and attitudes, which then makes them not choose accounting profession as theirs. Through online questionnaires sent to business faculty students (but non-accounting), and, after filtering to some criteria, the sample size collected were totaled 138 data; The study resulted in a simplified reaffirmation of the TRA model as well as revealing that behavior, the normative beliefs of students, by personal attitudes and subjective norms, considered important in predicting decisions of the students to ignore any accounting profession. Thus, through this research, it is recommended to the accounting department and business faculty to recruit professional accountants and bring Indonesian professional accounting board to provide activities that engage and support students learn more about accounting profession. Likewise, accounting lecturer must be more practical rather only theoritical and include interesting lesson techniques for the students. In addition, by delivering internships and seminars as mandatory in the school curriculum, will increase student knowledge and experience. It is also recommended that the application of these programs should be communicated through social media.

This study examines whether fraud triangle and board of director's attributes analyses can detect financial statement fraud in Indonesian listed companies. Financial statement fraud is proxied by Dechow 's fraud score model. The fraud triangle analysis includes financial stability, effective monitoring, and rationalization whereas the board of director's attributes analysis covers number of independent board and board of director's gender diversity. The unit of analysis is companies listed in KOMPAS100, an index that comprises 100 companies listed in the Indonesian Stock Exchange that have sound liquidity and large market capitalization. The period of the study is 2016 to 2019. The results of the study show that neither of the three aspects fraud triangle nor the two aspects of the board of director's attributes analysis can detect the financial statement fraud. Such results evidence the extent to which large and liquid Indonesian listed companies have fairly reported their financial statements.