Vol 17, No 2 (2026)

Vol. 17, No. 2, April, 2026

Table of Contents

Articles

From Compliance Theater to Authentic Governance: A Framework for Risk Culture Integrating Structural Independence and Behavioral Science
Shaharin Abdul Samad
PDF
p1
Proposed Quantitative Model for Assessing the Impact of External Auditor Organizational Commitment on the Job Satisfaction of Zakat and Tax Examiners
Azza Helmy Mahmoud Shalaby
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p12
Stock Markets as Capital-Weighted Democracies: A Theoretical Framework for Understanding Valuation Dynamics and Governance Correlation
Apurva Kumar
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p33
Accounting Disclosure of Digital Currencies in Saudi Arabia: Balancing Digital Dominance With the Lack of Accounting Frameworks
Khalid Hamad Alturki
PDF
p46
The Ubiquitous ln-Transformation in Forecasting: It Is More Complicated Than Advertised!
Moncef Belhadjali, Mohamed Gaber, Edward J. Lusk
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p70
Monetary Policy and Bank Profitability in Germany: Evidence From a Disaggregated Bank-Level Panel
Talena Wahl
PDF
p90
Designing Trading Simulations for Learning: Ranking Feedback, Tournament Incentives, and Behavioral Responses
Alain Finet, Kevin Kristoforidis, Julie Laznicka
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p100
Analysing the Role of Financial Inclusion in Regional Development: An Approach Based on PLS-SEM and Multigroup Analysis (MGA)
Duniesky Feito Madrigal, Malena Portal Boza, Magdelis Moreno Ortega
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p118