Review of Accounting and Business is a peer-reviewed journal published biannually in June and December by the Department of Accounting, STIE EKUITAS, Bandung, Indonesia. The Reas aims to invite articles that contribute to developing and understanding the role of accounting in business to various academics, researchers, practitioners, regulators, students, and other interested parties. Papers can cover any area of accounting, which is broadly defined and covers specific areas of business research such as corporate governance, corporate finance, business ethics and professionalism of Accountant, business strategy, and business operations. The author can take a conceptual or empirical approach, using either quantitative or qualitative methods written in Indonesian or English. Reas received manuscripts from Indonesian and international authors.