Volume 11, Issue 1, September 2026

Volume 11, Issue 1, September 2026

Table of Contents

Articles

Understanding Finance and Accounting Adoption among SMEs: Evidence from Bangladesh

Sharoar Khan

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The Role of the Audit Committee in Moderating Financial Statement Fraud: A Pentagon Fraud Theory Perspective

Duta Ajipamulasuari, Indira Januarti, Hussein Hassan Laizer

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Exploring the Interaction among Artificial Intelligence, Ethics, and Sustainable Accounting under Task-Complexity Constraints

Nurabiah Nurabiah, Nur Fitriyah, Herlina Pusparini, Mariusz Lewandowski, Yudiawan Saputra

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Digital Transformation and Regulatory Arbitrage: How Cash Holdings Facilitate Corporate Tax Avoidance

Fadlil Abdani, Moh. Afani, Rama Putra Adi Cahaya, Izzun Nisa’yanayiroh, Ananda Sriphol

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Exploring Behavioral Biases in Investment Decisions: Insights from a CIMO-Based Systematic Literature Review

Satia Nur Maharani, Sendi Nopita Sari

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