Volume 25

2026

Concentrating Power: A Bibliometric Analysis of Ownership Structures
Aidi Ahmi,  Hasroleffendy Hassan,  Mustapa Abdullah,  Hasmah Laili Jamalurus,  Mohamad Hanif Abu Hassan,  Hamizah Hassan
Pages: 1 – 16

MAPs’ Inference Capability: The Mediating Role between BI&A and Organisational Performance
Hesham Salama,  Sofiah Md. Auzair,  Khairul Naziya Kasim,  Kamarul Baraini Keliwon
Pages: 17 – 30

Sustainable Investing Through ESG Indices: A Comprehensive Study on Performance and Interconnectedness
Ahmad Monir Abdullah,  Hamdy Abdullah
Pages: 31 – 45

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
Pages: 47 – 60

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
Pages: 61 – 74

Application of International Sustainability Standards for Corporate Disclosure in China: A Systematic Review
Liu Heyun,  Maizatulakm Abdullah,  Noradiva Hamzah
Pages: 75 – 88

The Effect of Environmental Disclosure Regulation and Institutional Pressures on Firm Environmental Disclosure in China
Zhenzhen Lai,  Maizatulakma Abdullah,  Mara Ridhuan Che Abdul Rahman
Pages: 89 – 101