Vol. 2 No. 3 (2025): GREAT Journal

View Vol. 2 No. 3 (2025): GREAT Journal

This issue presents a collection of empirical studies that highlight the strategic role of corporate governance, human capital development, and financial institutions in enhancing accountability, audit quality, and economic development. The articles examine the influence of governance mechanisms on financial reporting quality and audit delay, the impact of employee training on auditors’ risk perceptions, and the role of Islamic microfinance and rural banks in addressing credit access challenges and supporting local economic development in Aceh. Collectively, these contributions provide evidence-based insights relevant to accounting, auditing, and Islamic finance research.

Published: 2025-08-02

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