Volume 22

2024

Do Board of Directors and Shariah Supervisory Board Characteristics Affect Performance?
Ainulashikin Marzuki,  Nurul Nazlia Jamil,  Muhamad Azhari Wahid,  Wan Amalina Wan Abdullah
Pages: 1 – 13

Kesan Interaksi Belanjawan Partisipatif, Penekanan Belanjawan, Asimetri Maklumat dan Kawalan Diri Terhadap Kelonggaran Belanjawan: Bukti daripada Pihak Berkuasa Tempatan di Malaysia
(Interactive Effect of Participative Budgeting, Budget Emphasis, Information Asymmetry and Self-Control on Budgetary Slack -Evidence from Local Government in Malaysia)
Nur Shahirah Adilah Mohd Sairazi,  Mara Ridhuan Che Abdul Rahman,  Dzulkifli Mukhtar,  Norzawani Ibrahim,  Razli Che Razak
Pages: 15 – 34

Effect of Auditor Foreign Experience on Audit Quality: Evidence From Jordan
Mustafa A. S. Abuthib,  Mohd Mohid Rahmat,  Romlah Jaffar,  Intan Maiza Abd Rahman,  Noor Idayu Ismail
Pages: 35 – 49

Analysis of Public Debate on the Reintroduction of GST in Malaysia via Facebook
Siti Fatimah Abdul Rashid,  Mohd Faizal Kasmani,  Hafizah Omar Zaki,  Norul Syuhada Abu Hassan,  Noorsakinah Abdul Wahab
Pages: 51 – 67

Hubungan Moral Cukai, Peranan Pihak Berkuasa Cukai dan Audit Keatas Pematuhan Cukai Dalam Kalangan Pelajar Sambilan di Institusi Pengajian Tinggi
(The Relationship of Tax Morality, the Role of Tax Authorities and Audit on Tax Compliance among Part-Time Students in Higher Education Institutions)
Faizah Mahat,  Soliha Sanusi,  Rozana Saedon,  Aziatul Waznah Ghazali
Pages: 69 – 81

The Role of Auditors in the Nexus between ESG Practices and Company Performance
Luo Zhaoyi,  Amirul Hafiz Mohd Nasir
Pages: 83 – 95

Pelaporan Pengaturan Kerjasama Awam Swasta: Satu Analisis Keperluan
(Reporting on Public-Private Partnership Arrangements: A Needs Analysis)
Juliana Saleh,  Norida Basnan,  Ainol Basirah Abdul Wahab,  Azlina Ahmad,  Amizawati Mohd Amir
Pages: 97 – 112

Loan Loss Provision and Earnings Management: The Lawyers’ Role in China
Jiannan Yu,  Mohamat Sabri Hassan,  Maizatulakma Abdullah,  Hamezah Md. Nor
Pages: 113 – 124

Akauntabiliti, Kawalan Dalaman dan Risiko dalam Pengurusan Kewangan Institusi Keagamaan
(Accountability, Internal Control and Risks in Financial Management of Religious Institutions)
Abdul Sattar Harun,  Hairunnizam Wahid,  Mohd Noor Azli Ali Khan
Pages: 125 – 138

Audit Berulang Kali di Malaysia: Kajian Penerokaan ke atas Syarikat Permotoran bagi Perusahaan Mikro, Kecil dan Sederhana (PMKS)
(Repeated Audit in Malaysia: An Exploratory Study on Motor Companies for Micro, Small and Medium Enterprises)
Mohamad Zaki Md Jani,  Rosiati Ramli,  Sofiah Md. Auzair,  Romlah Jaffar
Pages: 139 – 151

Auditor Relational Strategy and Risk of Fraudulent Financial Statements
Mohd Mohid Rahmat,  Noor Idayu Ismail,  Amirul Hafiz Mohd Nasir,  Norman Mohd Saleh,  Siti Hajar Asmah Ali
Pages: 153 – 164

Board Characteristics and ESG Disclosure: A Systematic Literature Review
Guangqi Li,  Maizatulakma Abdullah,  Mohamat Sabri Hassan
Pages: 165 – 178

Navigating the Nexus of Ownership Structures and Corporate Sustainability Performance: The Amplified Role of Corporate Governance
Normarliana Laili,  Mohamat Sabri Hassan,  Romlah Jaffar,  Shuhaimi Jaafar,  Ahmad Monir Abdullah
Pages: 179 – 194

Climate Information Disclosure and Company Financial Performance: Role of The TCFD Framework in China
Gao Yongjun,  Norman Mohd Saleh
Pages: 195 – 207

Trends, Hotspots, and Future Prospects: The Evolution of Green Intellectual Capital Bibliometric Analysis (2008-2024)
Noradiva Hamzah,  Cao Yang
Pages: 209 – 229