TABLE OF CONTENTS :
1. Do Individual Risk Attitudes, Experience, and Organizational Culture Influence the Conservatism of Indonesian Auditors?
2. Disclosure of Risk Factors on Prospectus and Initial Public Offerings (IPO) Performance: Evidence from Indonesia
3. Role of Hedging Mechanism in Maintaining Volatility Cash Flow and Growth Opportunity and Their Impact on Investor Reaction
4. Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia
5. The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation
6. Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation
7. Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors
8. Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita Karana on Auditor Performance
9. Effect of Governance on the Efficiency of the Indonesian Banking Industry
10. Tax Sanctions from the Authority Perspective
11. The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study
12. Development of Management Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018)