My research addresses critical questions in accounting and corporate governance - with a focus on audit quality, tax avoidance, and financial transparency. Below is a chronological list of my publications.
Syukur, M., Madah Marzuki, M., Zakaria, M., Arieftiara, D., Widyastuti, S., & Masripah, M. (2026). The impact of foreign ownership and audit quality on aggressive tax avoidance. Meditari Accountancy Research, 34(3), 605-635. https://doi.org/10.1108/MEDAR-02-2024-2363
Syukur, M., Alfarago, D., & Damayanti, R. (2026). Auditor reputation, audit report lag and audit fees: an empirical study in Thailand. International Journal of Managerial and Financial Accounting, 18(1), 22-40.
Petchluan, U., Chaising, S., Saraphon, K., & Syukur, M. (2025). Predicting Operating Cash Flows: A Comparative Study of Machine Learning Algorithms. Proceedings - 2025 11th International Conference on Computing and Artificial Intelligence (ICCAI), 746-751.
Hernandez, A. A., Lalata, J. A. P., Albina, E. M., Syukur, M., & Bombasi, J. L. (2025). Prediction of Green Purchase Intention Using Machine Learning Techniques: The Case of Apparel and Clothing Among Filipino Generation Z. IS3C 2025 - International Symposium on Computer, Consumer and Control.
Masripah, Arieftiara, D., Widyastuti, S., Syukur, M., & Zakaria, M. (2025). Behavior of Managerial Ownership and Government Ownership toward Tax Avoidance in Indonesia and Malaysia. Studies in Business and Economics, 20(2), 5-22.
Christensen, M., Fahlevi, H., Indriani, M., & Syukur, M. (2024). Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context. Critical Perspectives on Accounting, 99, 102740. https://doi.org/10.1016/j.cpa.2024.102740
Afgani, K. F., Marzuki, M. M., Majid, W. Z. N. A., Nasser, S. D. T. K., Syukur, M., Wiryono, S. K., Rahadi, R. A., Boediman, A., & Ali, Q. (2024). Risk Management Practices and the Performance of Indonesian and Malaysian Islamic Banks: Does Digitalization Mediate This Nexus? Thunderbird International Business Review, 66(6), 567–581. https://doi.org/10.1002/tie.22402
Zakaria, M., Ahmad, W.N.W., Hussin, N.C., Hassan, R.A., Marzuki, M.M., Syukur, M., Sari, E.N. (2024). Adoption of tax digitalisation among Malaysian tax practitioners. Telkomnika (Telecommunication Computing Electronics and Control), 22(3), 567–575. http://doi.org/10.12928/telkomnika.v22i3.25959
Fitri, F.A., Syukur, M., Faradiba, D. (2023) The Effects of Management Control Systems and Leadership Style on Company Performance. Australasian Accounting, Business and Finance Journal, 18(2), 175–187. http://doi.org/10.14453/aabfj.v18i2.11
Hidayat, A., Nuraini, A., Islahuddin, & Syukur, M. (2023). How does international corporate avoid tax? 8th International Conference on Business and Industrial Research (ICBIR), 1083-1087. https://doi.org/10.1109/ICBIR57571.2023.10147531
Syukur, M. & Jongsureyapart, C. (2023). The influence of foreign ownership on tax avoidance in Thailand: A study from an emerging economy. Journal of Tax Reform, 9(1), 98–109. https://doi.org/10.15826/jtr.2023.9.1.131
Chaising, S., Syukur, M., & Nithibandanseree, P. (2023). Comparison of Machine Learning Algorithms for Prediction of Total Assets. 2023 International Conference on Cyber Management and Engineering, CyMaEn 2023, 255–259. https://doi.org/10.1109/CyMaEn57228.2023.10051085
Alfarago, D., Syukur, M., & Mabrur, A. (2023). The Likelihood of Fraud from the Fraud Hexagon Perspective: Evidence from Indonesia. ABAC Journal, 43(1), 34–51. https://doi.org/10.14456/abacj.2023.3
Li, L.-Y., Syah, A. M., Syukur, M., Limkanchanapa, R., & Srisurat, C. (2023). Sustainable Micro, Small, and Medium Enterprises: A Developed Model of Entrepreneurial Marketing Behaviors for Thailand’s MSMEs. Sustainability, 15(17), 13135. https://doi.org/10.3390/su151713135
Fahlevi, H. & Syukur, M. (2022). Same storm, different boats: the COVID-19 pandemic and its impact on Indonesian public companies. International Journal of Monetary Economics and Finance, 15(5), 508–525. https://doi.org/10.1504/IJMEF.2022.10050763
Zharaura, K.A., Nuraini, A., & Syukur, M. (2022) Do Covid-19 Tax Incentives Work Insights from Micro, Small and Medium Enterprises. 2022 International Conference on Sustainable Islamic Business and Finance, SIBF 2022, 246–251.https://doi.org/10.1109/SIBF56821.2022.9939899
Fitri, F.A., Syukur, M., Majid, M.S.A., Farhana, I., & Hatta, F. (2022). Do intellectual capital and financing matter for the profitability of the Islamic banking industry in Indonesia? International Journal of Monetary Economics and Finance, 15(3), 293–308. https://doi.org/10.1504/IJMEF.2022.10046805
Syukur, M., Madah Marzuki, M., & Zakaria, M. (2022). Ownership Structure and Tax Avoidance in Asia: a Systematic Literature Review and a Research Agenda. Journal of Tax Reform, 8(2), 170-185. https://doi.org/10.15826/jtr.2022.8.2.115
Madah Marzuki, M. & Syukur, M. (2021). The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand. Asian Review of Accounting, 29(5), 617-636. https://doi.org/10.1108/ARA11-2020-0179
Syukur, M. (2021). Roles of gender, study major, and origins in accounting learning: A case in Thailand. The International Journal of Management Education, 19(3). https://doi.org/10.1016/j.ijme.2021.100555
Syukur, M., & Bungkilo, D., (2020). The aftermath of acquisition in Indonesia. International Journal of Monetary Economics and Finance, 13(1), 16-33. https://doi.org/10.1504/IJMEF.2020.10024708
Fitri, F.A., Syukur, M., & Justisa, G. (2019). Do the fraud triangle components motivate fraud in Indonesia? Australasian Accounting, Business and Finance Journal, 13(4), 63-72. https://doi.org/10.14453/aabfj.v13i4.5