Vol. 10 No. 1 (2026): January | Journal of Accounting Science

Issue

All articles in this issue (11 research articles) were authored/co-authored by 25 authors from 2 different countries (Indonesia and Tunisia) and 10 institutions. The authors from Indonesia represent seven provinces: East Java, Central Java, Banten, North Sumatra, Lampung, South Kalimantan, and the Special Region of Yogyakarta (DIY). Open access to the full issue is available here.

Published: Oct 1, 2025 January DOI: https://doi.org/10.21070/jas.v10i1

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Financial Accounting

Market Risk Disclosure and Investor Behavior in the Iraq Stock Exchange

Bushra Abbas Jasim, Hasna Chaibi

Page : 1-15
DOI : 10.21070/jas.v10i1.2045

Abstract View : 603

PDF downloads: 29

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Artificial Intelligence in The Application of ESG to Improve Company Reputation: The Moderating Role of Financial Performance

Harfiahani Indah Rakhma Ningtyas, Wildan Mualim, Anis Nusron

Page : 60-80
DOI : 10.21070/jas.v10i1.2047

Abstract View : 1056

PDF downloads: 30

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Auditing

The Whistleblowing and Its Influence on Audit Planning, Procedures, and Quality

Zulia Hanum, Chiquita Elvina Trinanda

Page : 110-123
DOI : 10.21070/jas.v10i1.2017

Abstract View : 386

PDF downloads: 15

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Greed as Organizational DNA: External Auditor's Perceptions

Aulia Zahra Putriani, Titik Agus Setiyaningsih

Page : 124-141
DOI : 10.21070/jas.v10i1.2084

Abstract View : 433

PDF downloads: 12

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Tax Accounting

Tax Socialization, Love of Money, and Taxpayer Compliance: The Role of Tax Awareness Mediation among Individual Taxpayers

Anisa Nursania, Ita Rakhmawati

Page : 81-109
DOI : 10.21070/jas.v10i1.2068

Abstract View : 563

PDF downloads: 22

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Public Sector Accounting

Exploring Performance Accountability in Practice: A Phenomenological Approach

Nikki Lare Bagoes, Novita Weningtyas Respati

Page : 16-34
DOI : 10.21070/jas.v10i1.2044

Abstract View : 563

PDF downloads: 17

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Review of SIPD Implementation: Impacts on Public Sector Accounting Practices

Rizqi Annisa, Wahyudin Nor

Page : 35-59
DOI : 10.21070/jas.v10i1.2055

Abstract View : 443

PDF downloads: 6

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Regulations Shape Transparency, Accountability, and Managerial Traits in School Funds

Ratih Kumara Dewi, Nur Fadjrih Asyik, Lilis Ardini

Page : 142-162
DOI : 10.21070/jas.v10i1.2016

Abstract View : 377

PDF downloads: 23

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Islamic Accounting

Behavior Based Conceptual Model of Sharia Accounting Model: Integrating, Ethics, Intention and Sharia Compliance

Andrianto Andrianto, Imran Syah, Teguh Hadi Wibowo

Page : 204-221
DOI : 10.21070/jas.v10i1.2048

Abstract View : 662

PDF downloads: 19

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Behavioral Accounting

Work Flexibility, Work–Life Balance, and Job Outcomes among Generation Z Auditors in Indonesian

Muhammad Habibie, Pigo Nauli

Page : 184-203
DOI : 10.21070/jas.v10i1.2037

Abstract View : 706

PDF downloads: 47

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Accounting Information Systems

Determinants of ERP Adoption in the Food and Beverage Industry: Evidence from UTAUT2

Januari Pri Harsanti, Sony Warsono

Page : 163-183
DOI : 10.21070/jas.v10i1.2083

Abstract View : 592

PDF downloads: 23

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