This upcoming issue is part of Volume 16, Number 1 of The Indonesian Accounting Review (TIAR) journal, scheduled for publication in the January–June 2026 period. This edition will feature a collection of research articles, literature reviews, and scholarly studies that have undergone a rigorous peer-review process, reflecting the latest contributions in the relevant fields of study. As a periodic publication, this volume is designed to present innovative findings, in-depth analyses, and critical discussions that can drive the advancement of knowledge and professional practice. Readers are expected to gain access to up-to-date insights presented by leading researchers and academics within its pages.