Volume 10, Issue 3, March 2026

This issues was available online in March 2026. All articles in this issue (6 articles) were authored/co-authored by 21 authors from 7 countries (Amerika Serikat, New Zealand, Iraq, Turki, China, Nigeria, Indonesia).

Table of Contents

Articles

Alleviating Financial Accounting Anxiety to Improve Academic Performance among Business Education Students in Colleges of Education in Nigeria
Aliyu Aishat, Fawale, Afiss Adebayo, Kudirat A. Aluko, Aliyu Olanrewaju Mustapha
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A Modern Curriculum: Data-Driven Decision Making and AI in Accounting
Wilfredo Moran
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Disposition and Critical Thinking Skills: Accounting Students Perspective
Yongky Teguh Setiaji, Ani Wilujeng Suryani, Sanny Sheilla Novia, Salsabila Putri Pamungkas, Iqbal Ainur Rizqi
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A Qualitative Exploration of Auditor Trust in Artificial Intelligence Audit Systems
Lutfi Ardhani, Tariq Tawfeeq Yousif Alabdullah, Essia Ries Ahmed
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Determinants of Financial Statement Fraud: An Empirical Analysis Based on the Fraud Star Theory in Indonesia
Yuha Nadhirah Qintharah, Rosmawati Rosmawati, Rakhmundia Aryo
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Governance and Firm Value: Audit Committee and Ownership as Moderators
Dede Sunaryo, Hendra Galuh Febrianto, Lena Erdawati, Amalia Indah Fitriana, Mikail Kartaloğlu
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