The Indonesian Journal of Accounting Research

Detail Cakupan

The Indonesian Journal of Accounting Research (IJAR) — also published as Jurnal Riset Akuntansi Indonesia — is a peer-reviewed, international journal published by the Indonesian Institute of Accountants – Compartment of Accounting Educators (Ikatan Akuntan Indonesia – Kompartemen Akuntan Pendidik, IAI-KAPd). IJAR publishes original, theoretically grounded, and methodologically rigorous accounting research, with a distinctive focus on Indonesia and Southeast Asia as a core empirical setting, situated within the broader landscape of emerging and developing economies, and in dialogue with accounting theory and regulatory experience from developed economies.While Indonesia and ASEAN remain the journal's empirical anchor, IJAR actively welcomes comparative and cross-country studies from emerging markets across Asia, Africa, Latin America, and the Middle East, as well as studies that draw on developed-economy experience — such as IFRS adoption trajectories, post-scandal audit reform, and mandatory sustainability-disclosure regimes — to build theory or inform policy design in emerging-market institutional contexts. IJAR provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.