Articles in Journal Management & Accounting Review (MAR) for Year 2026, Vol 25, Issues 2

Abidi, Eya and Ben Romdhane, Syrine (2026) Assessing the impact of fintech development on financial inclusion in the MENA region: evidence from panel data models. Management & Accounting Review (MAR) , 25 (2) : 18 . pp. 688-713. ISSN 2550-1895.

Zainul Abidin, Mohamad Zamri and Kasim, Eley Suzana and Ahmad Nadzri, Farah Aida (2026) Asset recovery as a public accountability mechanism: evidence from Malaysia’s 1MDB case. Management & Accounting Review (MAR) , 25 (2) : 5 . pp. 415-434. ISSN 2550-1895.

Abdul Jabar, Ja’izah and Md Zin, Norlaila and Kasim, Eley Suzana (2026) Corporate integrity practices: an institutional perspective from a Malaysian government owned company case study. Management & Accounting Review (MAR) , 25 (2) : 1 . pp. 327-348. ISSN 2550-1895.

Haryanto, Haryanto and Herianti, Eva and Marundha, Amor and Putra, Rino Dwi (2026) Decoupling ESG executive incentives, resilience, and cost stickiness in logistics firms. Management & Accounting Review (MAR) , 25 (2) : 3 . pp. 375-390. ISSN 2550-1895.

Koerniawan, Koenta Adji and Riyadh, Hosam Alden and Murti, Galuh Tresna and Gandhi, Arfive and Selviandro, Nungki and Rahman, Asrarul and Fidhien, Ferdio Ghifary (2026) The FDP mirror framework for financial statement fraud risk assessment: integrating deterrence and analytical detection. Management & Accounting Review (MAR) , 25 (2) : 10 . pp. 511-525. ISSN 2550-1895.

Ismail Khan, Norziaton and Hashim, Noor Haeme (2026) Factors associated with perceived anti-money laundering (AML) compliance in Malaysian law firms: evidence from legal gatekeepers. Management & Accounting Review (MAR) , 25 (2) : 7 . pp. 451-469. ISSN 2550-1895.

Joseph, Corina and Ismail, Nur Izyan and Syed Yusuf, Sharifah Norzehan and Norizan, Saifulrizan and Mohamad Yasin, Siti Aimi (2026) Fraud risk management disclosure among award-winning Shariah-compliant companies in Malaysia: a legitimacy perspective. Management & Accounting Review (MAR) , 25 (2) : 13 . pp. 576-590. ISSN 2550-1895.

Karsam and Abd Hamid, Nadiah and Solihin (2026) Future-proofing MSMEs: an integrated model of digital, financial, and green capabilities. Management & Accounting Review (MAR) , 25 (2) : 8 . pp. 470-497. ISSN 2550-1895.

Deniswara, Kevin and Vu, Thi Thanh Binh and Yahya, Nurhidayah and Alsmady, Ahnaf (2026) Governance quality in ASEAN: an accounting data analytics approach to globalisation, fiscal capacity, and health expenditure. Management & Accounting Review (MAR) , 25 (2) : 16 . pp. 639-658. ISSN 2550-1895.

Mia, Md. Faykuzzaman and Nodi, Masuma Aktar (2026) Green accounting and financial performance: evidence from the ceramic industry in Bangladesh. Management & Accounting Review (MAR) , 25 (2) : 15 . pp. 613-638. ISSN 2550-1895.

Nguyen, Vinh Khuong and Diep, Phan Hieu Ngan and Nguyen, Phuong Anh and Pham, Thi Anh Hong and Bui, Thi Ngoc Trinh and Cao, Phuong Uyen (2026) Management accounting, business ethics, enterprise risk management and firm outcomes: evidence from Vietnamese SMEs. Management & Accounting Review (MAR) , 25 (2) : 2 . pp. 349-374. ISSN 2550-1895.

Ousama, A. A. and Fatima, A. H. and Ahmed, Labeeba and Riaz, Amna (2026) Managing sustainability reporting and the cost of equity: recent comparative evidence from developed and developing markets. Management & Accounting Review (MAR) , 25 (2) : 12 . pp. 543-576. ISSN 2550-1895.

Yanagida, Tomotaka (2026) Performance-based executive pay and 2017 Japanese corporate tax law reform. Management & Accounting Review (MAR) , 25 (2) : 9 . pp. 498-510. ISSN 2550-1895.

Emha, Putri Aulia and Najwaini, Effan and Sulistiani, Sulistiani (2026) Sustainable inclusive business model implementation for vulnerable groups: a managerial study of community based Sasirangan Enterprises. Management & Accounting Review (MAR) , 25 (2) : 6 . pp. 435-450. ISSN 2550-1895.

Prawitasari, Putu Putri (2026) Unmasking tax aggressiveness in Indonesian banking: the mediating role of earnings management. Management & Accounting Review (MAR) , 25 (2) : 11 . pp. 526-542. ISSN 2550-1895.

Pan, Xi and Hasnan, Suhaily and Othman, Intan Waheedah (2026) The effect of external monitoring mechanisms and inquiry letter supervision on real earnings management: evidence from China. Management & Accounting Review (MAR) , 25 (2) : 14 . pp. 591-612. ISSN 2550-1895.

Nurkholis and Prayudi, Made Aristia and Mardiati, Endang and Fachriyah, Nurul (2026) The influence of top management team power and strategic choices in public hospitals management control systems in Indonesia. Management & Accounting Review (MAR) , 25 (2) : 19 . pp. 714-730. ISSN 2550-1895.

Harmono and Yahya, Nurhidayah and Yusuf (2026) A multidimensional intellectual capital and financing decision: the mediating role of firm performance. Management & Accounting Review (MAR) , 25 (2) : 17 . pp. 659-687. ISSN 2550-1895.

Muda, Ruhaini and Čaplánová, Anetta and Hanif, Azlina (2026) The role of institutions and governance on digitalisation: evidence from ASEAN economies. Management & Accounting Review (MAR) , 25 (2) : 4 . pp. 391-414. ISSN 2550-1895.