This paper examines the relationship between tenure diversity, corporate innovation, and carbon emission performance in developing countries, with a particular focus on the interaction model of corporate innovation in the nexus. The study is conducted in a unique setting of Indonesian firms with a high level of tenure diversity and carbon performance, excluding the financial industry from 2015 to 2021 and covering 1466 firm‐year observations. The study confirms that tenure diversity in the boardroom is a significant driver in reducing carbon emissions, as it has the potential to lower emissions during production cycles. However, the results suggest that there may be a poor decline in emissions when firms are too diverse. The authors' findings are robust and consistent over several robustness checks and endogeneity tests. This study is the first to focus on a quantitative measurement of carbon emission performance based on the Global Reporting Initiative in developing countries.

Purpose: This study reviews various literatures and obtains an overview of the relationship between a CEO's Tenure and Boards Diversity and the quality of Corporate Social Responsibility (CSR) disclosures.Method: The research method used in this study is a qualitative method, namely library research, by utilizing information sources derived from reputable online journals such as Scopus and Google Scholar as well as additional information obtained from articles, books, laws, and other documents relevant to the topic study.Results: The results of studies from various sources show that the quality of CSR disclosure is strongly influenced by the tenure of the CEO and also the diversity of the board of directors. Short CEO tenure tends to increase the quality of CSR disclosure. This is because the tenure is short, the CEO will try to optimize his tenure in order to increase the credibility and ability of the CEO to lead a company. On the other hand, a working tenure that is too long can reduce the quality of CSR report disclosure. The diversity of management also has strong implications for improving the quality of CSR report disclosure. The diversity of administrators can motivate the emergence of creative and innovative ideas to disclose better CSR reports.Implications: This research can be used as material for consideration for companies in making decisions in determining the tenure of the CEO and the diversity of the board.Novelty: This study is the first study attempt by doing research qualitative with considering many previous studies to make some conclusions and contribute to extant literature related to the corporate mechanism by doing library research.

Earnings manipulation is often associated with deceiving public information that is displayed in sustainability reports. Therefore, the current study aims to explore the nexus between earnings management and sustainability reporting practices in the context of Indonesia. This study employs 408 firm-year observations from listed companies in Indonesia during the 2010–2021 period to test the hypothesis using fixed effect regression analyses with standard error estimates. By examining their sustainability reports and financial statements over a specific period, the authors assess the extent to which earnings management influences sustainability reporting practices. This implies that companies engaging in earnings management practices are more likely to exhibit higher-quality sustainability reporting practices. The results contribute valuable and significant empirical insights into the interplay between earnings management and sustainability reporting specifically within the Indonesian context. Furthermore, this study goes beyond examining the relationship itself and delves into potential factors that may influence this relationship.

Purposes - This study aims to investigate the Lyotard paradigm that dominates the framework of research in accounting and finance, especially the concept of generalizing the results of studies that apply a quantitative approach. Research Method - This study is a literature study that uses secondary data from various articles, journals, library books and also Scopus journal articles to provide a lot of evidence related discussion topic. We obtained data for nearly 40 articles from a database of reputable national and international journals indexed by Scopus and Google scholar. Findings - The results of this study show that many scholars alignment with lyotard perspective has been refuted by several axioms and new paradigms that have developed in the midst of the turmoil of research in accounting and finance, so that this has led to various rejections and expansion of studies in accounting and finance, especially studies that use a critical research approach. and postmodernism Implications - The main contribution of this study is to provide a wider literature on research perspectives in accounting and finance, especially for researchers who want an approach that applies an expanded study result. The limitation of this research is that it only considers Lyotard's approach to the generalization paradigm in addition to other approaches such as Derrida and Machiavellianism.

Purpose This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context. Design/methodology/approach The sample consists of 803 firm-year observations from the Indonesia Stock Exchange during the period of 2014–2018. The study uses fixed-effect regression analysis to examine the relationship between audit partner ethnicity and audit fees. Findings This study reveals that firms audited by audit partners from the main ethnic group demonstrate lower audit fees, indicating a more extensive audit business network for this particular group of auditors compared to those from minority ethnic groups. Particularly, the study finds that firms audited by audit partners from the three largest ethnicities, namely, Balinese, Javanese and West Sumatranese, are associated with lower audit fees compared to others. These findings further contribute to the existing narrative and literature that highlight the ethnic background of audit partners as a form of social capital that influences lower audit fees. Research limitations/implications This study provides valuable practical and academic implications regarding the impact of audit partner ethnicity on audit fees. The findings highlight the importance for audit firms to strive for a balanced representation of ethnic diversity in their auditor characteristics, as it can positively influence both governance and marketing strategies. By recognizing and addressing the significance of ethnic diversity among audit partners, firms can enhance their overall effectiveness and success in the auditing profession. Originality/value This study makes a unique contribution by providing empirical data on audit pricing theory in Indonesia, specifically focusing on the role of ethnic diversity as a determinant of audit pricing. Previous research has not extensively explored the connection between auditor ethnicity and audit fees, particularly in relation to the business network as a channel mechanism. The theoretical explanations for the fee differentials have also been limited in prior studies. The current study addresses this gap by offering a theoretical basis that highlights the advantage of the dominant ethnic group in establishing an efficient audit market system. Consequently, these auditors are able to charge lower fees to clients without compromising on the quality of their services. This finding aligns with the existing literature on audit fees and underscores the importance of the main ethnic group in fostering an effective audit market, resulting in lower audit fees compared to mixed audit markets.