Vol 17 ,  No. 1 ,2025
Contents

DIGITAL ECONOMY STRUCTURING FOR SUSTAINABLE DEVELOPMENT: THE ROLE OF CSR AND GREEN TECHNOLOGY IN IMPROVING GREEN STOCK: EVIDENCE FROM VIETNAM
Nguyen Huu Tinh Nguyen Thi Thu Cuc Dung Thi My Tran Nguyen Huu Trinh Nguyễn Văn Tuấn Trần Anh Dũng

ACCOUNTING INFORMATION AND SDGS: MODERATING EFFECTS OF COMMITMENT, LEADERSHIP, AUDIT, AND STRATEGY IN INDONESIAN TOURISM
Ikbar Pratama Lenda Komala Ratna Dina Marviana Enda Noviyanti Simorangkir Ety Meikhati Wuryan Andayani

THE INTEGRATION BETWEEN BIG DATA, CLOUD ACCOUNTING, AND THEIR IMPACT ON REDUCING THE OPERATING COSTS OF FIBRE-TO-THE-HOME INTERNET SERVICES
Ghazi Maan Faisal Saba Kareem Abbood Majida Abdul Majeed Abdul Azeez

CROSS-SECTIONAL REGRESSION WITH PROXIES: A SEMI-PARAMETRIC METHOD
Mariam Jumaah Mousa Munaf Yousif Hmood

SUSTAINABILITY AND GOING CONCERN IMPACTS ON FINANCIAL PERFORMANCE OF INDONESIA’S IDX-LISTED TOURISM AND HOSPITALITY FIRMS
Aminul Amin Lenda Komala Ngatemin, Ngatemin Eko Cahyo Mayndarto Dwi Orbaningsih Indrian Supheni

THE ROLE OF TAX AUDITS IN REVEALING THE TRUE INCOME OF TAXPAYERS
Hayder Ali Jawad Anwer Abbas Naser Ali Ghanim Shakir

THE IMPACT OF ECONOMIC AND FINANCIAL INSTABILITIES ON FORECASTING INTEREST RATES
Devine Chinoriwa Prof Oliver Takawira Rebecca Osei-Owusu

MODELLING EFFECT OF INVESTOR SENTIMENTS ON THE HOUSING: CASE STUDY OF SAUDI MARKET VOLATILITY
Abdullah Alawajee Mohd Tahir Ismail S. Al Wadi Omar Jawabreh

HOW MOBILE INTERNET AND E-COMMERCE DRIVE ECONOMIC GROWTH: DISTRICT-LEVEL INSIGHTS FROM INDONESIA
Tanti Novianti Sendy Watazawwadu ’Ilmi Fuad Wahdan Muhibuddin Alfa Chasanah Ika Inayah Agus Hadiarto Anisa Dwi Utami

IFRS IMPLEMENTATION AND COST OF EQUITY CAPITAL: THE ROLE OF FINANCIAL REPORTING QUALITY
Xinyu Fu Arifatul Husna Mohd Ariff Zaimah Abdullah

THE IMPACT OF APPLYING THE JOINT AUDIT METHOD ON ENHANCING THE RELIABILITY OF FINANCIAL REPORTING
Alaa Awad Kadhim Ali Ghanim Shakir Anwer Abbas Naser

TOP MANAGEMENT SUPPORT, ORGANISATIONAL READINESS AND COSTS ON THE DECISION TO ADOPT TECHNOLOGY: MEDIATING ROLE OF INTENTION TO ADOPT TECHNOLOGY
Phuc Khoa Nguyen

POLITICAL CONNECTION, TAX AGGRESSIVENESS, AND FIRM VALUE: EVIDENCE FROM INDONESIA
Erlyna Tri Rohmiatun Noorlailie Soewarno

EXPLORING BLOCKCHAIN ADOPTION IN MOROCCO’S FOREX MARKET: IMPLICATIONS FOR COST REDUCTION, VOLATILITY CONTROL, AND FINANCIAL INCLUSION
Oumaima Abouzaid Faouzi Boussedra

AN EMPIRICAL ISLAMIC TREASURY: REDISTRIBUTION, NON-EXTRACTIVE REVENUE AND DEBT-FREE BUDGETING
Any Setianingrum Muhsin Nor Paizin Trisiladi Supriyanto Randhy Nugroho

A STANDARD STUDY OF GOLD RESERVE DEVELOPMENT IN IRAQI CENTRAL BANK AND ITS RELATION TO ASSETS
Alyaa Razzaq Abed Raghad Hussein Ali Sarah Abduirzzaq Hasan

VALUE CREATION MECHANISM OF DIGITAL TRANSFORMATION IN FINANCIAL AND ACCOUNTING SHARED SERVICE: A SYSTEMATIC REVIEW
Shuifang Li Aini Aman Dahlia Fernandez Soliha Sanusi Shasha Dong Fang Wang

THE ROLE OF EXTERNAL AUDITING IN EVALUATING THE IMPACT OF CASH FLOW STATEMENT ITEMS ON THE FINANCIAL POSITION OF BANKS
Dr. Saddam Gatea Hashim

HOW DO FINANCIAL INSTITUTIONS COPE WITH POST-COVID-19 BUSINESS WORLD: EXAMINING THE COPING STRATEGIES AND THE ROLE OF CORPORATE GOVERNANCE
Wardah Bindabel

THE IMPACT OF CORRUPTION ON MILITARY SPENDING: THE ROLE OF RULING PARTY IDEOLOGY IN ISRAEL
Maen F. Nsour