Asian Journal of Accounting and Governance (AJAG) is a journal published by the Faculty of Economics and Management, Universiti Kebangsaan Malaysia. The journal is published twice a year (in April and October beginning 2018) aiming at promoting original scholarly research and publications across the whole spectrum of accounting and corporate governance. It is devoted to identify and address gaps in accounting knowledge and practices so as to meet the current needs of regulators and practitioners. Multi disciplines research publication relating to governance is encouraged.

Tax Avoidance in Malaysia: A Scoping Review
Nur Khairunnisa Adnan,  Azrul Abdullah,  Marjan Mohd Noor

Disclosures Via Internet Reporting: A Literature Review and Proposed Agenda for Future Research
Mohd Shazwan Mohd Ariffin,  Siti Seri Delima Abdul Malak,  Ili Syahirah Kamaruzaman

Revealing the Tax Compliance Behaviour among Residential Property Owners
Noor Diyana Nasuha Noor Heshamuddin,  Indarawati Tarmuji,  Nor Habibah Tarmuji,  Haslina Hassan

Exploring Conflict in Governance: A Bibliometric Analysis of Related Party Transactions and Financial Reporting Quality
Rabaatul Azira Hassan,  Wan Zurina Nik Abdul Majid,  Mohamad Azmi Nias Ahmad

Mapping Trends on Good Governance: A Bibliometric Analysis
Mohamed Hassan Mudey,  Rozita Arshad

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Do Board of Directors and Shariah Supervisory Board Characteristics Affect Performance?
Ainulashikin Marzuki,  Nurul Nazlia Jamil,  Muhamad Azhari Wahid,  Wan Amalina Wan Abdullah

This paper aims to examine the impact of Board of Directors (BOD) and Shariah Supervisory Board (SSB) characteristics on the performance of Malaysian and Indonesian Takaful Operators (TOs). We manually…
Read more: Do Board of Directors and Shariah Supervisory Board Characteristics Affect Performance?
Contingency Factors Influencing MAS Design of Manufacturing Firms in Malaysia
Siow Yung Ern,  Amalina Abdullah,  Soon Yau Foong

From a contingency framework, this paper empirically examines the relationship between decentralization, advanced manufacturing technology (AMT) and market competition on the adoption of sophisticated management accounting system (MAS) design among…
Read more: Contingency Factors Influencing MAS Design of Manufacturing Firms in Malaysia
Audit Committee Characteristics and Earnings Management: The Moderating Effect of Accountability of the State Authority in Egypt
Amro Ali,  Noor Adwa Sulaiman,  Kamisah Ismail

Global and domestic business scandals have eroded public confidence in corporate financial reporting. Egypt, which has one of the largest stock markets in the Middle East and North Africa, initiated…
Read more: Audit Committee Characteristics and Earnings Management: The Moderating Effect of Accountability of the State Authority in Egypt

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April 14, 2025

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April 14, 2025

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