About the Journal

Review of Accounting and Business (REAS) is a peer-reviewed academic journal published biannually (June and December) by Universitas Ekuitas Indonesia, Bandung, Indonesia. The journal aims to publish high-quality research that contributes to the development of accounting and its role in business practices and decision-making.

Focus and Scope
REAS provides a platform for academics, researchers, practitioners, regulators, and students to disseminate scholarly works in accounting and business disciplines. The scope includes, but is not limited to, financial accounting, management accounting, auditing, corporate governance, corporate finance, capital markets, banking, business strategy, and related fields.

Open Access Policy
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

All articles published in REAS are licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author(s) and source are properly cited.

Copyright Notice
Authors retain copyright of their work and grant REAS the right of first publication. The work is simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0).

Peer Review Process
All submitted manuscripts undergo a rigorous double-blind peer review process to ensure originality, quality, and relevance.

Publication Frequency
REAS is published twice a year, in June and December.

Sponsorship Disclosure
REAS is published by Universitas Ekuitas Indonesia. The journal does not receive external funding that may influence editorial decisions.

Journal History
REAS was established in 2025 as a platform for disseminating research in accounting and business at both national and international levels.

Archiving Policy
This journal utilizes the PKP Preservation Network (PKP PN) to ensure long-term digital preservation of its content. The journal may also participate in LOCKSS/CLOCKSS systems for distributed archiving.

Privacy Statement
The names, email addresses, and other personal information entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.