Volume 24

2025

Tax Avoidance in Malaysia: A Scoping Review
Nur Khairunnisa Adnan,  Azrul Abdullah,  Marjan Mohd Noor
Pages: 1 – 11

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
Pages: 13 – 24

Revealing the Tax Compliance Behaviour among Residential Property Owners
Noor Diyana Nasuha Noor Heshamuddin,  Indarawati Tarmuji,  Nor Habibah Tarmuji,  Haslina Hassan
Pages: 25 – 37

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
Pages: 39 – 52

Mapping Trends on Good Governance: A Bibliometric Analysis
Mohamed Hassan Mudey,  Rozita Arshad
Pages: 53 – 70

AI in Audit and Accounting: A Qualitative Exploration
Bhumika Gambhir,  Abhishek Srivastava,  Neha Gupta
Pages: 71 – 83

Interorganisational Collaboration Workflow Challenges and the Potential of Technology Integration for E-Payment Process Improvement: A Case Study of a Malaysian Public Sector Agency
Khairil Faizal Khairi,  Naharudin Saadan
Pages: 85 – 100

Audit Berulang Kali ke atas Syarikat Permotoran bagi Perusahaan Mikro, Kecil dan Sederhana (PMKS) Di Malaysia: Perspektif LHDNM
Mohamad Zaki Md Jani,  Norul Syuhada Abu Hassan,  Amizawati Mohd Amir,  Rosiati Ramli
Pages: 101 – 117

The Impact of Digital Transformation on Enterprises: A Systematic Literature Review
Cheng Tao,  Roslan Ja’afar,  Wan Mohd Hirwani Wan Hussain
Pages: 119 – 131

ESG Performance and Corporate Competitiveness Under the Sdgs: The Mediating Role of Financing Constraints
Xuran Gao,  Tze San Ong,  Yusniyati Yusri
Pages: 133 – 147

Peranan Sistem Kawalan Dalaman Dan Modal Insan Strategik Terhadap Prestasi Koperasi Di Malaysia
Noor Azrin Kasim,  Amizawati Mohd Amir,  Amirul Hafiz Mohd Nasir
Pages: 149 – 164

A Bibliometric Analysis of Upper Echelon Theory: Mapping Two Decades of Research Evolution and Emerging Trends (2004-2024)
Wang Yining,  Zaini Embong,  Hamezah Md Nor,  Mohd Hafizuddin Syah Bangaan Abdullah
Pages: 165 – 181

Governance Mechanisms and CSR Disclosure: The Role of AAOIFI Standards in Enhancing Transparency among Takaful Companies
Fahru Azwa Mohd Zain,  Wan Amalina Wan Abdullah,  Siti Fariha Muhamad,  Hamdy Abdullah,  Sheikh Ahmad Faiz Sheikh Ahmad Tajuddin
Pages: 183 – 195

Greenwashing Unveiled: Insights from a Bibliometric Analysis
Suya Li,  Zaini Embong,  Norman Mohd Saleh,  Kamarul Baraini Keliwon
Pages: 197 – 210

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