Vol. 16 No. 2 (2026)

Volume 16, Issue 2 (2026) of this journal presents a diverse range of research articles exploring critical themes such as economic resilience, corporate governance, and sustainable development in Southeast Asia and emerging markets. The issue includes empirical studies and theoretical analyses on fiscal capacity, public service quality, and community welfare, emphasizing the role of institutional effectiveness in improving quality of life. It also examines the impact of ESG disclosure and gender diversity on corporate boards on firm value in Asian industries, explores culinary tourism rooted in local wisdom as a driver of community income, reviews financial sustainability of SMEs in emerging markets, and analyzes fraudulent financial reporting in ASEAN Islamic banks using the *fraud hexagon* framework. Overall, this edition reflects the journal’s commitment to fostering interdisciplinary dialogue to address economic and business challenges.