Vol. 15 No. 1 (2025)

We are pleased to present Volume 15 Number 1 of The Indonesian Accounting Review, which features a collection of research articles addressing contemporary issues in accounting, finance, governance, sustainability, education, and organizational practices. This issue highlights various important topics, including the impact of ESG practices on profitability, corporate tax policy and supervisory functions through a gender perspective, cooperative research development in Indonesia, behavioral finance in the digital gold market, and the determinants of financial distress among real estate firms. The volume also presents discussions on accounting education objectives, research recommendations in business, management, and accounting, fraud theory development in the Indonesian context, ESG performance and financial reporting quality, as well as professional skepticism among government internal auditors. These studies provide valuable contributions by offering theoretical insights and empirical evidence to support the advancement of accounting knowledge and practices.

The publication of this issue reflects The Indonesian Accounting Review’s commitment to promoting high-quality accounting research with broad academic and practical relevance. The articles in this volume involve contributions from researchers across various Indonesian institutions and include international collaboration with authors from Malaysia, demonstrating the journal’s growing academic network beyond national boundaries. We express our sincere appreciation to all authors, reviewers, and editorial team members for their dedication throughout the publication process. We hope that the studies presented in this issue will encourage further research development and contribute to discussions on sustainability, financial decision-making, governance, ethics, and innovation in the accounting discipline.