LIMITATIONS: Journal of Accounting Research is a peer-reviewed open-access journal published biannually (April and October) by the PT Rabiah Media Publisher, in collaboration with ITBM Wakatobi. This journal publishes research articles from Financial Accounting, Management Accounting, Public Sector Accounting, Auditing, Taxation, Environmental and Social Accounting, Accounting Information Systems, Advanced Financial Accounting and Capital Markets, Behavioral Accounting, Corporate Governance, and Islamic Accounting. Each submitted manuscript is reviewed by at least two experts using a double-blind review method.