Accounting Study Program, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), conducted the second part of the Visiting Top Professors program by welcoming Prof. Effiezal Effendi Abdul Wahab from Curtin University, Australia. This visiting lecture is hosted on Tuesday (30 June 2026) at the 5^th FEB UNS Auditorium. Open to the public, the seminar was attended primarily by regular students of the Accounting Study Program, particularly those preparing their bachelor theses.

Presenting material titled “Research Areas in Accounting: How to Find a Gap Worth a Thesis with an Eye on Asian Emerging Markets, and Indonesia in Particular,” Prof. Effiezal provided practical guidance on identifying research topics with strong novelty and meaningful academic contributions. Participants learned the importance of beginning with high-quality academic literature, systematically identifying research gaps, and developing research ideas that are relevant to Indonesia and other emerging economies in Asia.

During his presentation, Prof. Effiezal introduced several emerging research areas in accounting, including corporate governance, political connections, tax avoidance, Environmental, Social, and Governance (ESG), artificial intelligence (AI) in accounting and auditing, and social network analysis as an increasingly important research approach. He emphasized that meaningful research contributions do not necessarily depend on entirely new topics. Instead, novelty can also be established through the research context, variables, methodology, or the characteristics of the study sample.

In addition to discussing topic selection, participants gained insights into conducting effective literature reviews, selecting reputable academic journals as references, and avoiding common pitfalls in the research process. Prof. Effiezal encouraged students to develop critical thinking skills in identifying research gaps independently, enabling them to produce high-quality bachelor theses with the potential to be further developed into scholarly publications.

Through the Visiting Top Professors program, FEB UNS continues to strengthen its research culture while expanding students’ understanding of contemporary developments in international accounting research. The program is expected to inspire students in the Accounting Study Program to develop thesis topics that are relevant, innovative, and capable of contributing to both the advancement of accounting knowledge and business practice in Indonesia.