The Research of Accounting and Governance (RAG) is an open-access journal that applies theory developed from accounting and corporate governance research to actual academic-business conditions. Recognizing the intricate relationships between the many areas of business activity, RAG examines various decisions, processes, and activities within the actual accounting and governance business setting. The Research of Accounting and Governance focuses on the main problems in developing the sciences of accounting, finance, risk, and corporate governance. Theoretical and empirical advances in research in financial accounting, managerial accounting, auditing & consulting, taxation, sharia accounting, financial management, corporate governance, Investment, banking and governance, risk and compliance (GRC), and ethics and professionalism in business are evaluated regularly