About the Journal

The International Research Journal of Accounting and Business serves as a premier platform for publishing high-quality research in the fields of accounting, International Research Journal of Accounting and Business published by the Department of Accounting, Faculty of Economics and Business, Universitas Borneo Tarakan, Indonesia .The journal welcomes original empirical studies, theoretical contributions, case studies, and comprehensive review articles that advance knowledge in Management accounting, Financial Accounting, Auditing, Taxation, Accounting Sharia, Accounting information system, Public sector accounting, Environmental and Social Accounting, Accounting education, Banking accounting, Ethical issues in Accounting and Financial Reporting. IRJAB is published two times a year April and November follows an open-access policy, making its content freely available to a global audience.

The editorial process is rigorous and conducted through a double-blind peer review system to ensure fairness, objectivity, and academic integrity. All submitted manuscripts are reviewed anonymously by at least two qualified external reviewers. Authors are expected to submit original, unpublished work and adhere to international ethical standards in research and publication, including full disclosure of potential conflicts of interest and funding sources