July 12, 2025

Title: Board Gender Diversity and Cyber Security Disclosure in the Indonesian Banking Industry: A Two-Tier Governance Context Authors: Pipin Kurnia

Title: Cyber Crimes and the Future of E-Commerce Indonesia Authors: Dicky Andriyanto Department: Accounting for Opinion: Cases of Cyber Crimes that hinder public activities again

Title: Chief Risk Officer and Audit Fee: An Investigation from Financial Industries in Indonesia Authors: Vina Kusuma Andriani Iman Harymawan

Title: Gender Diversity in Board of Directors and Audit Reports Lag: Evidence from Indonesia Authors: Elkabyta Auvianty Bintarto Iman Harymawan

Title: Internet Financial Reporting Disclosure Index of E-Commerce Businesses on Social Media Authors: Diyah Probowulan Ardianto Ardianto Department: Accounting Journal

Title: Empowering the Asean Community Through Digitalization of Agriculture for Rural Tourism Development: An Nvivo Analysis Authors: Ak Lalisan

Title: The Effect of Sustainable Development Goals on Financial Performance with Institutional Ownership As a Moderating Variable Authors: Rizka Yulistiya

Title: Unexplored Potential in Accounting Research Authors: Novrys Suhardianto Dirgahayu Almi Mahati Iman Haryamawan Dian Agustia Department: Accounting Journal Name:

Title: Military-Experienced Directors, CEO of Busyness and Financial Statement Footnotes Readability: Evidence from Indonesia Authors: Effezal Aswadi Abdul Wahab Iman Haryamawan