The Indonesian Accounting Review

Detail Cakupan

We are pleased to present Volume 16, Number 2 (2026) of The Indonesian Accounting Review, featuring a collection of ten scholarly articles that address contemporary challenges and emerging developments in accounting, governance, sustainability, and economic performance. This issue explores a broad range of topics, including the relationship between fiscal capacity, civil service quality, and community welfare; the influence of environmental, social, and governance (ESG) disclosure and board gender diversity on firm value; and the contribution of local wisdom-based culinary tourism to community income. It also presents a systematic review of financial sustainability among small and medium-sized enterprises (SMEs) in emerging markets, alongside an empirical investigation of fraudulent financial reporting in ASEAN Islamic banks using the fraud hexagon framework. Notably, this issue features contributions from scholars affiliated with institutions in Indonesia, Australia, and Malaysia, reflecting the journal's growing international engagement and its commitment to fostering academic collaboration across countries.