Given the large number of financial and non-reporting information of financial services that are presented today, Integrated Reporting (IR) is seen as a solution to users for decision makings. This research was conducted descriptively in investigating the accounting educators' perceptions of integrated reporting. The specific purpose of this research is to describe the opportunities & benefits as well as the challenges & disadvantages of integrated reporting in the accounting educators' points of view. This research used SPSS version 20 for data analysis purpose based on the data from 49 accounting educators in 2020. The results of this study illustrate the accounting educators' perceptions of the implementation of integrated reporting, which shows that there are significant differences between the Average Opportunities and Benefits (AVEPM) and Challenges & Disadvantages (AVETK). The conclusion is that the Average Opportunities and Benefits of integrated reporting implementation (AVEPM) is greater than the Average Challenges and Disadvantages of integrated reporting implementation (AVETK).

The increasing number of employee fraud has received great attention these days because it can have a negative impact on staff morale, increase company costs, and damage the company's reputation with the relevant stakeholders. There have been several theories of fraud that have emerged, including Cressey's fraud triangle theory, but many are of the view that the existing theories are only able to explain the triggers of fraud, but are not sufficient as a tool to understand the phenomenon of fraud more comprehensively. There is a missing link in these theories, including the neglect of factors that can reduce fraud, such as ethics, religiosity, spirituality, and so on. This research tries to add personal ethics aspects to Cressey's fraud triangle theory and examines the influence of elements of the fraud triangle theory and personal ethics to employee fraud. The research design used primary data collected through a questionnaire distributed to employees of private companies in Jakarta in 2020. The number of questionnaires sent and returned was 115. Descriptive statistics and multiple regression tests used to data analysis. The results describe that only opportunity influenced positively and significantly to employee fraud; meanwhile, pressure, rationalization, and personal ethics do not have significant influences to employee fraud.