Articles
715 results
Editorial Volume 20 Issue 2 - Introducing the New Editor-in-Chief of the Australasian Accounting, Business and Finance Journal Sanja Pupovac
Sanja Pupovac and Ciorstan Smark
2026-07-15 Volume 20 • Issue 2 • 2026 • 1–3
The Influence of Integrity and Objectivity on APIP Performance in North Maluku Auditors with Moral Reasoning and Time Budget Pressure as Moderating Variables
Rusman Soleman, Irfan Zamzam and Suriana A.R. Mahdi
2026-07-15 Volume 20 • Issue 2 • 2026 • 169–187
From Beans to Business Brand: Revealing the Brand Loyalty in the Coffee Shop Industry
Puspo Dewi Dirgantari, Yusuf Murtadlo Hidayat, Ratu Dintha Insyani Zukhruf Firdausi Sulaksana, Leni Yuliyanti, Isniar Budiarti, Raya Sulistyowati, Tomas Chochole and Jiraporn Chano
2026-07-15 Volume 20 • Issue 2 • 2026 • 156–168
Navigating the Ethical Maze: Integrating Ethical Imperatives for Digital Resilience
Anil Chandrakumara, G. G. Udaya Priyasantha Rathnayake and Anura De Zoysa
2026-07-15 Volume 20 • Issue 2 • 2026 • 111–155
Enhancing Fraud Deterrence in Local Governments: The Role of Internal Controls and E-Procurement in Indonesia
Koenta Adji Koerniawan, Ferdio Ghifary Fidhien, Afidhiena Raisyan Nisa, Alfido Fiqri Arsy Adhiem and Suyatno Ladiqi
2026-07-15 Volume 20 • Issue 2 • 2026 • 94–110
Cyber University Image: A Systematic Literature Review and Future Research Agenda
Senny Luckyardi and Vanessa Gaffar
2026-07-15 Volume 20 • Issue 2 • 2026 • 67–93
Building Value Creation Through Promotion, Quality of Relationships and Physical Infrastructure, and their Implications for the Image of Higher Education in Banten
D. Dedi, Refi Nabillah Royadi, Langgeng Harumi Islami, Rosana Junita Sirait, Ayu Agustianza Zhafira, Tatang Supriyadi and Nilufar Parda Qizi Omonova
2026-07-15 Volume 20 • Issue 2 • 2026 • 46–66
Accounting for Stakeholder Empowerment in Localisation of Humanitarian Aid: A Cambodian Case Study
Mona Nikidehaghani and Freda Hui-Truscott
2026-07-15 Volume 20 • Issue 2 • 2026 • 21–45
Leveraging Digital Fraud Deterrence and Continuous Auditing: Evidence from an Indonesian Pharmaceutical Company
Koenta Adji Koerniawan, Arfive Gandhi, Dwi Fitrizal Salim, Deannes Isynuwardhana, Dudi Pratomo and Galuh Tresna Murti
2026-07-15 Volume 20 • Issue 2 • 2026 • 4–20
Replacing Final Exams in First-Year Accounting: Reflections on Implementing an Authentic Assessment Task
Hajar Roudaki and Sanja Pupovac
2026-03-30 Volume 20 • Issue 1 • 2026 • 4–24
The Batam Free Trade Zone's Logistics Management Approach in Contrast to the Countries of Eastern Europe
Arjuna Rizaldi, Ady Muzwardi, Oksep Adhayanto and Alexandre de Sousa Guterres
2026-03-30 Volume 20 • Issue 1 • 2026 • 25–38
Business Performance: Does Personal Capability Matter?
Yogi Suprayogi, Dede Kurnia and Senny Luckyardi
2026-03-30 Volume 20 • Issue 1 • 2026 • 39–66
Management Accounting Application Model and Business Strategy: The Context of SMEs in Indonesia
Rahma Wahdiniwaty, Deri Firmansyah, M. Yani Syafei and Marlon Rael Astillero
2026-03-30 Volume 20 • Issue 1 • 2026 • 67–91
Optimizing the Role of Intermediaries in Agricultural Market Share
Ellen Rusliati, Mulyaningrum Mulyaningrum, Erni Rusyani and Ferry Mulyanto
2026-03-30 Volume 20 • Issue 1 • 2026 • 92–103
Intellectual Capital’s Influence on Company Value with Company Performance as an Intermediary Variable: A Study of the Indonesia Stock Exchange (IDX)
Abdul Rohim, Achmad Hilal Akbar Ramadhan, Hadi Sucipto and Widy Taurus Sandy
2026-03-30 Volume 20 • Issue 1 • 2026 • 104–118
Determining Variables that Affect Adaptive Performance: An Empirical Study at BPS-Statistics Indonesia
Permata Sakti, Widya Parimita and Umi Widyastuti
2025-11-30 Volume 19 • Issue 5 • 2025 • 4–27
Mapping and Predicting Capital Structure Efficiency of Sustainable Green MSMEs: Evidence from an emerging country
Deepak Kumar Tripathi, Saurabh Chadha and Ankita Tripathi
2025-11-30 Volume 19 • Issue 5 • 2025 • 28–56
Exploring the "Greenwashing" Phenomenon in the Tourism Business Through a Sustainability Accounting Perspective
Komang Adi Kurniawan Saputra, Putu Ayu Sita Laksmi, Noorliza MD Noordin, Nurul Hidayah, Nyoman Ari Surya Dharmawan and I Gusti Agung Ayu Gita Pritayanti Dinar
2025-11-30 Volume 19 • Issue 5 • 2025 • 57–74
Environmental Legislation, Emissions and Emissions Disclosures – A multinational study
Balakrishnan Charumathi, Luckmika Perera and Habeeb Rahman
2025-11-30 Volume 19 • Issue 5 • 2025 • 75–107
Social Sustainability for Employee Engagement and Belongingness: A Theoretical Analysis
Keshara M De Silva, Chitra De Silva Lokuwaduge and B Charumathi
2025-11-30 Volume 19 • Issue 5 • 2025 • 108–117
A Strategy for Developing an Internal Audit Charter: A Case of State-owned Enterprise in Indonesia
Helianti Utami, Parulian Silaen and Anura De Zoysa
2025-11-30 Volume 19 • Issue 5 • 2025 • 118–147
The Influence of Integrity and Objectivity on APIP Performance in North Maluku Auditors with Moral Reasoning and Time Budget Pressure as Moderating Variables
Rusman Soleman, Irfan Zamzam and Suriana A.R. Mahdi
2025-11-30
Do Position Limits in Single Stock Derivatives Benefit Equity Markets?
Pradiptarathi Panda, Sitikantha Parida, Anjaly Balakrishnan and Latha Chari
2025-11-30 Volume 19 • Issue 5 • 2025 • 148–165