Volume 20 • Issue 2 • 2026
Editorial Volume 20 Issue 2 - Introducing the New Editor-in-Chief of the Australasian Accounting, Business and Finance Journal Sanja Pupovac
Sanja Pupovac
2026-07-15 Volume 20 • Issue 2 • 2026 • 1–3
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
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
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
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
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
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
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