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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Yuyun Yuniarti Layn
Universitas Hasanuddin, Indonesia
Economics, Econometrics & Finance

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PUBLIC SECTOR ACCRUAL ACCOUNTING ADOPTION: EVALUATING GLOBAL REFORM PROGRESS AND IMPLEMENTATION BARRIERS Yuyun Yuniarti Layn; Nirwana Nirwana; Aini Indirajawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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This study aims to evaluate global developments in the adoption of accrual-based accounting in the public sector and identify various implementation barriers faced by governments in various countries. Accrual accounting is seen as a crucial reform in public financial management because it can improve transparency, accountability, and the quality of financial information for decision-making. However, the level of adoption and success of its implementation show significant variations across countries and regions. This study uses a literature review method by examining reputable international journal articles, international organization reports, and policy publications relevant to public sector accounting reform. The results show that despite significant progress in the formal adoption of accrual accounting, substantive implementation still faces various challenges, such as limited human resource capacity, the technical complexity of accounting standards, organizational resistance and bureaucratic culture, limitations in information systems, and weak political and institutional support. Furthermore, differences in social, economic, and governance contexts also influence the effectiveness of this reform. This study concludes that the success of accrual accounting adoption in the public sector is determined not only by formal regulations, but also by institutional readiness, stakeholder commitment, and a sustainable implementation strategy. These findings are expected to provide conceptual contributions to the development of public sector accounting literature and serve as a reference for policymakers in designing more effective public finance reforms.
NEURO-BEHAVIORAL RESPONSES TO FINANCIAL RESTATEMENT DISCLOSURES: AN FNIRS EXPERIMENTAL STUDY Yuyun Yuniarti Layn; Arifuddin Arifuddin; Mediaty Mediaty
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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This study aims to comprehensively examine individuals' neurobehavioral responses to financial restatement disclosures through a literature review approach, focusing on the use of functional Near-Infrared Spectroscopy (fNIRS) technology in accounting and behavioral finance research. Financial restatements are often perceived as negative signals that can influence investors' risk assessments, trust, and economic decisions. Through a search and analysis of relevant international academic literature, this study synthesizes empirical findings linking cognitive and emotional processes with brain activity, particularly in the prefrontal cortex, which plays a role in decision-making and financial information processing. This study also examines how an fNIRS-based experimental design is used to capture the dynamics of neurophysiological responses when individuals are exposed to financial restatement information. The results of the literature review indicate that financial restatement disclosures trigger complex neurobehavioral responses, reflecting increased cognitive load, sensitivity to risk, and changes in attitudes and decision-making behavior. Furthermore, the existing literature indicates that non-invasive neuroimaging approaches such as fNIRS have great potential to enrich our understanding of the internal mechanisms underlying market reactions to accounting information. This research provides theoretical contributions by formulating an integrative conceptual framework between accounting, behavioral finance, and neuroscience, and methodological contributions by highlighting the opportunities and challenges of using fNIRS in experimental studies in financial reporting.
THE MODERATING EFFECT OF CORPORATE GOVERNANCE STRENGTH ON THE RELATIONSHIP BETWEEN FAIR VALUE REPORTING AND STOCK RETURN VOLATILITY Yuyun Yuniarti Layn; Amiruddin Amiruddin; Dharmawati Dharmawati
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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This study aims to explore the relationship between fair value reporting and stock return volatility, and to assess the role of strengthened corporate governance as a moderating variable. Fair value reporting has become an important topic in the accounting and finance literature due to its ability to provide more relevant information regarding the value of a company's assets and liabilities, but at the same time, it increases uncertainty related to market fluctuations. The strength of corporate governance is believed to influence the extent to which fair value information impacts investor behavior and stock price volatility. This study uses a literature review method, examining various articles, journals, and empirical studies related to fair value reporting, corporate governance, and stock volatility. The literature analysis indicates that companies with stronger governance tend to be able to reduce the uncertainty created by fair value reporting, thus more controlling stock return volatility. These findings provide a theoretical understanding of the moderating mechanism of corporate governance in the context of fair value disclosure and its implications for the capital market, and open opportunities for further empirical research to quantitatively test this relationship.
Co-Authors Aini Indirajawati Amiruddin Amiruddin Arifuddin Arifuddin Dharmawati Dharmawati Mediaty Nirwana Nirwana