Journal of Accounting, Business, and Sustainability (JABS) is a scientific journal that publishes high-quality research in the fields of accounting, business, management, and sustainability. The journal welcomes empirical, conceptual, and theoretical studies that contribute to the development of academic knowledge and business practices. The journal covers topics including accounting, auditing, taxation, finance, corporate governance, entrepreneurship, digital business, intellectual capital, innovation, ESG, green accounting, and sustainable business. We invite academics, researchers, practitioners, and students to contribute original research that provides meaningful theoretical and practical insights toward innovative, responsible, and sustainable business development.