Volume 19, No 1 (2026)

View Volume 19, No 1 (2026)

Published: 30-06-2026

Editors' Note

Editorial Notes

Nurul Shahnaz Ahmad Mahdzan
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Articles

Analyst Coverage, Group Affiliation, and Cost Stickiness: Evidence from South Korea

Kyoungwon Mo, YoungJin Kim, Kyunbeom Jeong, Kyung Jin Park

7-36
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How Auditor Professional Mood Affects ESG Reporting Quality in Vietnamese Firms: The Moderating Role of CEO Duality and Audit Committee Independence

Tran Khanh Lam

37-69
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Unveiling the Core Dimensions of Financial Statement Fraud: An In-depth Bibliometric Review

Adeel Nasir, Kanwal Iqbal Khan, Umar Farooq

71-25
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Does Founder Domination Influence Earnings Management Decisions in Family Businesses?

Feby Astrid Kesaulya, Elizabeth Tiur Manurung, Sylvia Fettry Elvira Maratno

127-158
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Re-examining the Moderating Role of Business Ethics on the Corruption Risk– ESG Nexus: A Global Perspective

Herlambang Ramadhan Kusno, Wiwiek Dianawati, Hendra Sanjaya Kusno

159-190
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Technology-Driven Transformation in AIS: The Role of Mindset Transformation in Accounting Professions’ Perceptions and Adaptation

Kanyakit Keerati-angkoon

191-233
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Manusa Yadnya and Ngayah in Audit Practice: A Heuristic Study of Professional Identity Construction Among Balinese Hindu Public Accountants

Ni Made Suindari, Made Sudarma, Wuryan Andayani, Zaki Baridwan

235-283
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Building Sustainable Retailers: How Supply Chain Resilience and Principles of Circular Economy Drive Matter

Choon Wei Cheah, Suhana Mohezar, Mohd Zulkhairi Mustapha

285-321
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Beyond the Self: Intergroup Prosocial Consumption and Its Impact on Well-Being

Hendy Mustiko Aji, Norbani Che-Ha, Mohd Zaidi Md Zabri

323-359
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From Sustainability Claims to Continued Patronage: Evidence from UNIQLO Consumers in Japan

Amrul Asraf Mohd-Any, Moniruzzaman Sarker, Sakura Kasai

361-404
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