Volume 11, Issue 1, September 2026

This issues was available online in September 2026. All articles in this issue (6 articles) were authored/co-authored by 19 authors from 6 countries (Bangladesh, Tanzania, Poland, Thailand, Taiwan and Indonesia).

Table of Contents

Articles

Understanding Finance and Accounting Outsourcing 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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Accounting in Transition: Exploring Technology Adoption among Indonesian Accountants
Vivian Taniavi, Rosaline Tandiono, Felicia Henrico
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