Volume 16, Issue 1 (2026)

Issue 2

Issue 1

Beyond the Label: Income-Based Heterogeneity in Consumer Valuation of Geographical Indication (GI) Coffee in Indonesia

AUTHORS: Arif Yustian Maulana Noor, Riyanti Isaskar, Fahriyah ., Novi Haryati, Qurrotu Ainin Nadhifah

Received: 20 Jan, 2026 | Revised: 15 Feb, 2026 | Published: 11 Mar, 2026

PAGES: 324-343

DOI: 10.6007/IJARAFMS/v16-i1/27627

Open Access

Impact of Digitalization on Tax Administration in Adamawa State Board of Internal Revenue Yola-Nigeria

AUTHORS: Sani Alhaji Saidu, Ahmed Bakari Mauda

Received: 22 Jan, 2026 | Revised: 15 Feb, 2026 | Published: 09 Mar, 2026

PAGES: 344-357

DOI: 10.6007/IJARAFMS/v16-i1/27862

Open Access

The Effect of Financial Leverage on Risk Information Disclosure

AUTHORS: Yu Qian, Kaifah Riyard Bin Kifle, Rasid Mail

Received: 25 Jan, 2026 | Revised: 17 Feb, 2026 | Published: 10 Mar, 2026

PAGES: 358-369

DOI: 10.6007/IJARAFMS/v16-i1/27863

Open Access

The Impact of Company Performance on Risk Disclosure: From the Perspective of Audit Quality

AUTHORS: Yu Qian, Kaifah Riyard Bin Kifle, Rasid Mail

Received: 24 Jan, 2026 | Revised: 16 Feb, 2026 | Published: 08 Mar, 2026

PAGES: 370-382

DOI: 10.6007/IJARAFMS/v16-i1/27864

Open Access

The Impact of Government Accountant Competence on the Implementation Effect of Government Accounting Standards in China: A Conceptual Study

AUTHORS: Shan Mao, Mathew Kevin Bosi, Nelson Lajuni

Received: 21 Jan, 2026 | Revised: 14 Feb, 2026 | Published: 07 Mar, 2026

PAGES: 383-401

DOI: 10.6007/IJARAFMS/v16-i1/27865

Open Access

A Systematic Literature Review of Enterprise Risk Management and Agendas for Future Research

AUTHORS: Tao Yiran, Zubir Azhar, Wang Qingyu

Received: 27 Jan, 2026 | Revised: 18 Feb, 2026 | Published: 09 Mar, 2026

PAGES: 402-422

DOI: 10.6007/IJARAFMS/v16-i1/27866

Open Access

Unveiling Istishna’ and the Construction Industry in Shaping the Islamic Banks’ Figures and Residential Property Prices

AUTHORS: Ihda Arifin Faiz, Amirul Shah Md Shahbudin

Received: 22 Jan, 2026 | Revised: 19 Feb, 2026 | Published: 11 Mar, 2026

PAGES: 423-447

DOI: 10.6007/IJARAFMS/v16-i1/27867

Open Access

Environmental Regulation and Corporate Sustainability: A Review of Green Innovation Mechanisms and Performance Outcomes

AUTHORS: Ma Xiaolong, Haslindar Ibrahim

Received: 24 Jan, 2026 | Revised: 21 Feb, 2026 | Published: 10 Mar, 2026

PAGES: 448-465

DOI: 10.6007/IJARAFMS/v16-i1/27868

Open Access

Performance Measurement Practice and Accountability Relationship in a Non-Profit Organization: An Institutional Work Approach

AUTHORS: Huimin Li, Zubir Azhar

Received: 25 Jan, 2026 | Revised: 17 Feb, 2026 | Published: 08 Mar, 2026

PAGES: 466-481

DOI: 10.6007/IJARAFMS/v16-i1/27869

Open Access

Impact of Green Credit Policies on Risk-Taking Behaviors in China’s Systemically Important and Non-Systemically Important Banks

AUTHORS: Yuetong Wu, Puan Yatim

Received: 24 Jan, 2026 | Revised: 19 Feb, 2026 | Published: 11 Mar, 2026

PAGES: 482-504

DOI: 10.6007/IJARAFMS/v16-i1/27870

Open Access

Open Access Journal

Volume 16, Issue 1 (2026)