Editors Note

Accounting Conservatism and Income Smoothing after the Japanese Sarbanes– Oxley Act

1-40

Operating Cash Flows, Board Characteristics and Adoption of IR 4.0 Technologies

41-77

Corporate Social Responsibility in the Formal Strategic Planning of South African Listed Companies

79-118

Determinants of Public Investment Decision in Forex Robots Trading: Evidence from Indonesia

119-145

Research on Effects of Board of Directors’ Characteristics on Corporate Social Responsibility Disclosure - Manufacturing Listed Firms on the Stock Exchange of Vietnam

147-171

Deciphering Consumer-Based Brand Equity, Brand Preference, and Intentions in Algeria’s Home Appliance Market

173-199

The Assessment of Usability and Service Quality in E-Commerce Using the Integration of Analytical Hierarchy Process (AHP) and Technique for Order Performance by Similarity to Ideal Solution (TOPSIS)

201-224

Using the Unified Theory of Acceptance and Use of Technology (UTAUT) Model to Study Investors’ Buying Behaviour Towards Mutual Funds

225-245

Preparing Accountants of the Future: Examining an Accounting Data and Analytics Undergraduate Program in Singapore

247-290

Sustainable Performance: Evidence of SMEs in Indonesia

291-313