Vol. 10 No. 1 (2026): January

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. An open access for full issue can be downloaded here.

DOI: https://doi.org/10.21070/jas.v10i1

Published: 2025-10-01

Financial Accounting

Market Risk Disclosure and Investor Behavior in the Iraq Stock Exchange

Bushra Abbas Jasim, Hasna Chaibi

1-15
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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

60-80
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Auditing

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

Zulia Hanum, Chiquita Elvina Trinanda

110-123
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Greed as Organizational DNA: External Auditor's Perceptions

Aulia Zahra Putriani, Titik Agus Setiyaningsih

124-141
- PDF

Tax Accounting

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

Anisa Nursania, Ita Rakhmawati

81-109
- PDF

Public Sector Accounting

Exploring Performance Accountability in Practice: A Phenomenological Approach

Nikki Lare Bagoes, Novita Weningtyas Respati

16-34
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Review of SIPD Implementation: Impacts on Public Sector Accounting Practices

Rizqi Annisa, Wahyudin Nor

35-59
- PDF
Regulations Shape Transparency, Accountability, and Managerial Traits in School Funds

Ratih Kumara Dewi, Nur Fadjrih Asyik, Lilis Ardini

142-162
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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

204-221
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Behavioral Accounting

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

Muhammad Habibie, Pigo Nauli

184-203
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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

163-183
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Vol. 10 No. 1 (2026): January

Financial Accounting

Market Risk Disclosure and Investor Behavior in the Iraq Stock Exchange

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

Auditing

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

Greed as Organizational DNA: External Auditor's Perceptions

Tax Accounting

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

Public Sector Accounting

Exploring Performance Accountability in Practice: A Phenomenological Approach

Review of SIPD Implementation: Impacts on Public Sector Accounting Practices

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

Islamic Accounting

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

Behavioral Accounting

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

Accounting Information Systems

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

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