The relationship between ICT and the accounting profession in Nigeria is assessed in this study. A closed-ended, structured questionnaire was used as the research tool in this study and was given to the employees of the chosen businesses. The chi-square statistical tool, a non-parametric test used to ascertain whether a systematic link exists between two (2) variables, is used to assess the data acquired and retrieved from the research instrument used. The data analysis was conducted using the statistical package for social science (SPSS). According to the study's findings, there is a statistically significant correlation between ICT and the accounting profession in Nigeria. The research found that the accounting profession in Nigeria is impacted by the positive and robust relationship of ICT. A nation's rapid economic and social development is largely dependent on its ICT infrastructure, which has had an effect on the accounting profession in one way or another. Hajela (2005).This result is also consistent with Buseni James's (2023) discovery that workers' skills and ICT use are connected, indicating that companies with high ICT usage also employ more knowledge workers.

Consumer non-cyclical companies represent a stable sector that provides essential goods and services, often attracting investors seeking long-term, low-volatility opportunities. This study investigates how financial strategies—specifically window dressing and leverage—influence investment decisions in 68 consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2019–2023. Investment decisions are measured using two key valuation indicators: Price to Book Value (PBV) and Price to Earnings Ratio (PER). Window dressing is quantified through changes in quarterly cash holdings, while leverage is proxied by the Debt to Equity Ratio (DER). Employing a quantitative descriptive method, this research uses purposive sampling and multiple linear regression analysis, preceded by classical assumption tests. The findings reveal that both window dressing and leverage have a significant positive effect on PBV, indicating that these factors play a role in shaping market perceptions of firm value. Conversely, neither variable has a significant influence on PER, suggesting that investors in this sector rely more on consistent fundamentals than on short-term financial appearances or capital structure when evaluating profitability. These results support signaling theory, emphasizing that while financial signals can influence market behavior, their effectiveness depends on the credibility of the signal and the investor’s focus. This study provides practical implications for managers aiming to enhance firm value and for investors seeking to interpret financial signals more accurately.

The purpose of this research is to study how personal branding and value creation impact the business performance of noodle SMEs in Bekasi City. This study uses a quantitative method by collecting data from a number of MSME actors in the area through questionnaires. According to the research, personal branding and value creation have a significant impact on the company's performance level. Strong personal branding can enhance the company's reputation, while value creation serves to provide additional relevant value to customers. The results of this research emphasize that effective personal branding and value creation strategies are crucial for supporting the sustainability and development of SMEs. The conclusions of this research can be used by entrepreneurs to create better marketing strategies.

This study aims to determine the effect of Debt to Equity Ratio (DER), Return On Equity Ratio (ROE), Price Earning Ratio (PER), Earning Per Share (EPS) on Health Sector Companies listed on the Indonesia Stock Exchange in 2020-2023. The population in this study were all health sector companies listed on the IDX. The number of samples collected was 17 companies with 5 years of observation (85 observation data) that met the criteria. The analysis method used was the classical assumption test, multiple linear regression analysis, while hypothesis testing used Simultaneous and Partial tests. The results of this study indicate that DER has a positive and significant to stock prices, ROE is not affects stock prices, PER does not influence on stock prices, EPS has a positive and significant influence on stock prices.
 

This research seeks to analyze the impact of audit committee features on the financial performance of healthcare entities listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023.  The analyzed parameters include audit committee size, independence of the audit committee, skill of the audit committee, and frequency of audit committee meetings.  Return on Assets (ROA) serves as a critical performance metric, with business size and the COVID-19 criteria accounted for.  This study utilizes a quantitative approach using panel data regression analysis on a sample chosen by purposive sampling methods.  This research is driven by notable variations in Return on Assets (ROA) throughout the healthcare industry and a financial reporting controversy concerning PT Indofarma Tbk.  The findings indicate a substantial and noteworthy impact of audit committee size and independence on financial performance.  In contrast, the experience of the audit committee and the frequency of meetings have no substantial influence.  These results highlight the need of harmonizing structural characteristics and efficient supervision within the audit committee for good corporate governance.  The research provides actionable insights for regulators and corporate management in enhancing the functions of audit committees.

This study reviews eight selected research articles on carbon accounting and sustainable accounting published between 2010 and 2024. The reviewed works explore various themes, including third-party roles in climate governance, adaptation strategies, environmental management accounting, corporate carbon reporting, net-zero carbon emissions, and sustainability integration in accounting frameworks. Despite differences in scope, sectoral focus, and methodological approach, all studies converge on three key insights: (1) the need to enhance understanding and management of carbon emissions and sustainability issues; (2) the importance of integrating sustainability metrics and strategies into business operations, reporting standards, and educational curricula; and (3) the urgency for more research and enabling frameworks that support the transition to a low-carbon economy. Notably, the studies vary in their contributions. Some adopt interdisciplinary perspectives, while others concentrate on sector-specific or methodological challenges, such as transparency, accountability, and the operationalization of sustainability practices. The research also reveals inconsistency in addressing research gaps—some areas remain predominantly empirical and require clearer definitions of causal relationships, whereas others demand theoretical development or applied knowledge for practical implementation. These gaps reflect the evolving nature of sustainability in accounting and highlight critical opportunities for future inquiry. Addressing these issues can support more effective carbon accounting practices and foster informed, strategic pathways toward sustainability.

The study examines the critical role of professional ethics in auditor decision-making, focusing on public accounting firms in Jakarta, Indonesia. Employing a convergent parallel design, the research integrates qualitative case study findings with quantitative survey results to provide a comprehensive understanding of the factors influencing ethical behavior in the auditing profession.The qualitative component explores the ethical dilemmas faced by auditors, drawing on Kohlberg's Theory of Moral Development, Rest's Four-Component Model, and the Theory of Planned Behavior. Through in-depth interviews and document analysis, the study reveals that auditors encounter complex ethical challenges stemming from client pressures, organizational incentives, and ambiguous professional guidelines. The findings highlight the pivotal role of ethical culture and leadership in shaping auditors' decision-making processes.The quantitative component complements the qualitative insights by surveying a larger sample of auditors across multiple firms. Descriptive and inferential analyses are conducted to assess the relationships between key variables, including organizational culture, professional guidelines, moral development, and ethical decision-making. The results provide empirical support for the qualitative findings, confirming the significant influence of organizational factors and individual moral reasoning on auditors' ethical behavior. The study offers practical recommendations for enhancing ethical practice in the auditing profession. These include implementing robust ethical training programs, fostering mentorship relationships, and aligning organizational incentives with ethical objectives. The research highlights the importance of cultivating a strong ethical culture within accounting firms and emphasizes the need for clear, unambiguous professional guidelines to support auditors in navigating ethical dilemmas.

This study aims to determine the effect of the Fraud Hexagon on Financial Statement Fraud in Companies in the Health Sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sample in this study was a Health Company using the Purposive Sampling technique so that 19 companies were obtained with 4 years of observation (76 observation data) that met the criteria. The analysis method used in this study is the classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of SPSS V30 For Windows software. Data collection methods are by documentation and literature study. The results of the study concluded that partially opportunity has an effect and pressure, rationalization, capability, arrogance and collusion do not affect financial statement fraud. Simultaneously pressure, opportunity, rationalization, capability, arrogance and collusion affect financial statement fraud.

This research aims to identify the nature of the cash flow statement, methods of preparing it and its indicators. Identify the nature of profitability and explain its indicators, shed light on the topic of predicting the financial distress of economic units, the causes of distress and ways to treat it, and use cash flow and profitability indicators to help predict the financial distress of Iraqi industrial companies listed on the Iraq Stock Exchange in the second and third years preceding the financial distress. The research community is represented by the industrial companies listed on the Iraq Stock Exchange, which number (21) companies until January 2023, while the study sample is the Iraqi Engineering Works Company in order to apply the current research in it. The research reached several conclusions, the most important of which was that the increase in cases of financial distress to which Iraqi industrial companies are exposed is due to the lack of instructions or directives specific to the industrial sector and the failure to use financial indicators through quantitative methods and methods to predict financial distress before it occurs, and to determine what the financial position will be in the future.

This Research Aims To Examine The Influence of Forensic Audit, Anti-Fraud Awareness, External Audit, Individual Morality, And Fraud Knowledge On Fraud Prevention In Organizations. Fraud is a common problem That Often Occurs in Companies Financially and Financially. Using A Literature Review Approach, This Research Compiles And Examines Various Previous Studies Related to Understanding The Relationship Between These Factors. The Results of the Study Show That Forensic Audits Are A Determining Factor in Detecting and Preventing Conditions by Strengthening Supervision and Transparency. Understanding Anti-Fraud Among Employees Is Proven To Strengthen Compliance With Existing Procedures And Provisions. Additionally, External Audits Provide Independent Assessments That Can Reduce Financial Risks. Individual Morality Contributes to the Selection of Ethical Decisions, While Knowledge of Fraud Strengthens The Ability of Individuals and Organizations to Recognize and Prevent Acts From Occurring. These Fings Call for Integrating All of these Factors Into Fraud Prevention Strategies to Create a Safer and More Accountable Environment. It is hoped that this Research Will Provide Insight for Practitioners and Scientists in Designing Effective Policies to Prevent Fraud in Various Sectors.