The Indonesian Accounting Review

We are pleased to present Volume 16, Number 2 (2026) of The Indonesian Accounting Review, featuring a collection of ten scholarly articles that address contemporary challenges and emerging developments in accounting, governance, sustainability, and economic performance. This issue explores a broad range of topics, including the relationship between fiscal capacity, civil service quality, and community welfare; the influence of environmental, social, and governance (ESG) disclosure and board gender diversity on firm value; and the contribution of local wisdom-based culinary tourism to community income. It also presents a systematic review of financial sustainability among small and medium-sized enterprises (SMEs) in emerging markets, alongside an empirical investigation of fraudulent financial reporting in ASEAN Islamic banks using the fraud hexagon framework. Notably, this issue features contributions from scholars affiliated with institutions in Indonesia, Australia, and Malaysia, reflecting the journal's growing international engagement and its commitment to fostering academic collaboration across countries.

The remaining articles further enrich the discussion by examining the roles of board diversity, sustainability committees, and environmental performance in carbon emission disclosure; the influence of sustainability control maturity on eco-efficiency in state-owned enterprises; and the relationships among earnings management, annual report sentiment, and corporate governance under economic uncertainty. This issue also investigates the mediating role of intellectual capital in the relationship between ESG practices and firm value in Indonesia's energy sector, as well as the implementation of International Standard on Quality Management 1 (ISQM 1) in Indonesian public accounting firms. Collectively, these studies contribute empirical evidence, theoretical insights, and practical implications for researchers, practitioners, policymakers, and other stakeholders. We extend our sincere appreciation to all authors, including our international contributors from Australia and Malaysia, as well as the reviewers and editorial team for their valuable contributions. We hope this issue will stimulate further academic discussion, strengthen international research collaboration, and support the advancement of accounting knowledge and sustainable business practices in Indonesia and beyond.