Indonesian Accounting Research Journal aims to be the media for publishing empirical issues related to accounting and management studies. Indonesian Accounting Research Journal invites manuscripts in several topics including Public sector accounting, Management accounting, Auditing, Corporate Governance, Behavioral Accounting, Accounting Education, Taxation, Accounting Information System, and Sustainability Reporting. Indonesian Accounting Research Journal’s main objective is disseminating empirical issues in business studies to broad audiences such as, but not exclusive to, academicians and business practitioners.