Articles
724 results
International Practice of Public Sector Information Technology Auditing
Murat Umbet, Ainur Aliyeva, Rustem Nurpeissov and Aliya Shakharova
2026-09-11 Volume 20 • Issue 3 • 2026 • 33–52
Editorial Volume 20 Issue 3
Sanja Pupovac and Ciorstan Smark
2026-09-11 Volume 20 • Issue 3 • 2026 • 1–4
Superannuation Issues for the New Adelaide University: A Case Study
John Christie and Shiao-Lan Chou
2026-09-11 Volume 20 • Issue 3 • 2026 • 158–165
Analysis of the Effect of ROA, ROE, NIM, LDR, and Interest Rates on the Stock Prices of KBMI 3 and KBMI 4 Banks in Indonesia Before, During, and After the COVID-19 Pandemic (2019-2023)
Chandra Setiawan and Farhan Naufal
2026-09-11 Volume 20 • Issue 3 • 2026 • 144–157
Outsourcing Governance to the Supply Chain: Trade Credit as an Informal Control Mechanism for Cost Stickiness in Emerging Market SMEs
Hossein Abdi, Farzaneh Nassirzadeh and Davood Askarany
2026-09-11 Volume 20 • Issue 3 • 2026 • 5–32
Insurance as a Means of Minimising Financial Risks
Farida Asanbekova, Zeynep Ivakova, Elena Ostrovskaia, Ainur Osmonova and Dinara Choibekova
2026-09-11 Volume 20 • Issue 3 • 2026 • 122–157
Debunking the ‘All Publicity Is Good Publicity’ Myth: The Detrimental Effects of Negative Publicity on Brand Trust Among Indonesian Generation Z
Bryna Meivitawanli, Liu Fen Phaw, Tiffani Athalia, Daniella Maria Natalia and Nyiayu Olivia Miranda Bakrie
2026-09-11 Volume 20 • Issue 3 • 2026 • 107–121
Rethinking Public Sector Accountability in Digital Transformation: A Critical Integrative Review
Indra Wijaya, Suprapto Suprapto, Basri Rakhman, Dedy Herianto, Sintia Yulianti, Dody Agriyanto, Akmal Akmal, Kasman Kasman, Kaprawi Rahman, Sara Kombong Lotong Sembe, Ifrah Ifrah, Ismaniar Ismail, Yudisthira Azhari, Budi Armansyah and Suryani Usman
2026-09-11 Volume 20 • Issue 3 • 2026 • 75–106
The Role of Institutional Influence in Boosting Smart Meter Acceptance: A Study Using Extended UTAUT2 in Indonesia
Dhoni Muhamad Room Anugroho and Bachtiar H. Simamora
2026-09-11 Volume 20 • Issue 3 • 2026 • 53–74
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