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.

Concentrating Power: A Bibliometric Analysis of Ownership Structures
Aidi Ahmi,  Hasroleffendy Hassan,  Mustapa Abdullah,  Hasmah Laili Jamalurus,  Mohamad Hanif Abu Hassan,  Hamizah Hassan

MAPs’ Inference Capability: The Mediating Role between BI&A and Organisational Performance
Hesham Salama,  Sofiah Md. Auzair,  Khairul Naziya Kasim,  Kamarul Baraini Keliwon

Sustainable Investing Through ESG Indices: A Comprehensive Study on Performance and Interconnectedness
Ahmad Monir Abdullah,  Hamdy Abdullah

From Enforcement to Engagement: How Power Shapes Taxpayer Attitudes and Compliance
Siti Fatimah Abdul Rashid,  Mohd Rizal Palil,  Norul Syuhada Abu Hassan,  Muhammad Asyraf Haziq Rossli,  Azwanis Azemi,  Muhammad Syazwan Nadzri

Financial Sherlock Holmes Role of the Professional Accountant: Empirical Analysis of Contemporary Forensic Accounting Knowledge, Skills and Values
P. O. De Silva,  K. G. M. Nanayakkara

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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

News and Announcements

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April 14, 2025

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April 14, 2025

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