Volume 19, No 1 (2026)

View Volume 19, No 1 (2026)

Published: 30-06-2026

Editors' Note

Editorial Notes

Nurul Shahnaz Ahmad Mahdzan
- PDF

Articles

Analyst Coverage, Group Affiliation, and Cost Stickiness: Evidence from South Korea

Kyoungwon Mo, YoungJin Kim, Kyunbeom Jeong, Kyung Jin Park

7-36
- PDF
How Auditor Professional Mood Affects ESG Reporting Quality in Vietnamese Firms: The Moderating Role of CEO Duality and Audit Committee Independence

Tran Khanh Lam

37-69
- PDF
Unveiling the Core Dimensions of Financial Statement Fraud: An In-depth Bibliometric Review

Adeel Nasir, Kanwal Iqbal Khan, Umar Farooq

71-25
- PDF
Does Founder Domination Influence Earnings Management Decisions in Family Businesses?

Feby Astrid Kesaulya, Elizabeth Tiur Manurung, Sylvia Fettry Elvira Maratno

127-158
- PDF
Re-examining the Moderating Role of Business Ethics on the Corruption Risk– ESG Nexus: A Global Perspective

Herlambang Ramadhan Kusno, Wiwiek Dianawati, Hendra Sanjaya Kusno

159-190
- PDF
Technology-Driven Transformation in AIS: The Role of Mindset Transformation in Accounting Professions’ Perceptions and Adaptation

Kanyakit Keerati-angkoon

191-233
- PDF
Manusa Yadnya and Ngayah in Audit Practice: A Heuristic Study of Professional Identity Construction Among Balinese Hindu Public Accountants

Ni Made Suindari, Made Sudarma, Wuryan Andayani, Zaki Baridwan

235-283
- PDF
Building Sustainable Retailers: How Supply Chain Resilience and Principles of Circular Economy Drive Matter

Choon Wei Chieh, Suhana Mohezar, Mohd Zulkhairi Mustapha

285-321
- PDF
Beyond the Self: Intergroup Prosocial Consumption and Its Impact on Well-Being

Hendy Mustiko Aji, Norbani Che-Ha, Mohd Zaidi Md Zabri

323-359
- PDF
From Sustainability Claims to Continued Patronage: Evidence from UNIQLO Consumers in Japan

Amrul Asraf Mohd-Any, Moniruzzaman Sarker, Sakura Kasai

361-404
- PDF