{"id":14,"date":"2025-03-21T17:07:45","date_gmt":"2025-03-21T09:07:45","guid":{"rendered":"https:\/\/www.ukm.my\/ajag\/?page_id=14"},"modified":"2025-05-04T12:45:50","modified_gmt":"2025-05-04T04:45:50","slug":"home","status":"publish","type":"page","link":"https:\/\/www.ukm.my\/ajag\/","title":{"rendered":"Home"},"content":{"rendered":"\n<p>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.<\/p>\n\n\n<style id=\"sp_tab_dynamic_style15\">#sp-tabpro-wrapper_15.sp-tab__lay-default .sp-tab__tab-content {width: 100%;}#sp-tabpro-wrapper_15 .animated {-webkit-animation-duration: 500ms;animation-duration: 500ms;}#sp-wp-tabs-wrapper_15 .sp-tab__nav { justify-content: flex-start; }#sp-wp-tabs-wrapper_15.sp-tab__lay-default.sp-tab__horizontal-bottom {display: flex;flex-direction: column-reverse;}#sp-wp-tabs-wrapper_15.sp-tab__lay-default.sp-tab__horizontal-bottom > ul {border-top: 1px solid #cccccc;border-bottom: 0;margin-top: 0;}#sp-wp-tabs-wrapper_15.sp-tab__lay-default.sp-tab__horizontal-bottom > ul > li .sp-tab__nav-link.sp-tab__active {border-color: transparent #cccccc#cccccc;margin-top: -1px;}#sp-wp-tabs-wrapper_15.sp-tab__lay-default.sp-tab__horizontal-bottom > ul > li .sp-tab__nav-link,#sp-wp-tabs-wrapper_15.sp-tab__lay-default.sp-tab__horizontal-bottom > ul > li 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data-permalink=\"\/ajag\/wp-json\/wp\/v2\/pages\/14?wpv_view_count=147-CPID2024\">\n\n\t\n\t\n\t\n\t\t<a href=\"https:\/\/www.ukm.my\/ajag\/article\/tax-avoidance-in-malaysia-a-scoping-review\/\">Tax Avoidance in Malaysia: A Scoping Review<\/a><br>\n\n<em>\n\n\n\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\tNur Khairunnisa Adnan,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tAzrul Abdullah,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tMarjan Mohd Noor\n\t\t\n\t\n\t\n\t\n\n<\/em><br><br>\n\t\n\t\t<a href=\"https:\/\/www.ukm.my\/ajag\/article\/disclosures-via-internet-reporting-a-literature-review-and-proposed-agenda-for-future-research\/\">Disclosures Via Internet Reporting: A Literature Review and Proposed Agenda for Future Research<\/a><br>\n\n<em>\n\n\n\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\tMohd Shazwan Mohd Ariffin,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tSiti Seri Delima Abdul Malak,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tIli Syahirah Kamaruzaman\n\t\t\n\t\n\t\n\t\n\n<\/em><br><br>\n\t\n\t\t<a href=\"https:\/\/www.ukm.my\/ajag\/article\/revealing-the-tax-compliance-behaviour-among-residential-property-owners\/\">Revealing the Tax Compliance Behaviour among Residential Property Owners<\/a><br>\n\n<em>\n\n\n\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\tNoor Diyana Nasuha Noor Heshamuddin,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tIndarawati Tarmuji,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tNor Habibah Tarmuji,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tHaslina Hassan\n\t\t\n\t\n\t\n\t\n\n<\/em><br><br>\n\t\n\t\t<a href=\"https:\/\/www.ukm.my\/ajag\/article\/exploring-conflict-in-governance-a-bibliometric-analysis-of-related-party-transactions-and-financial-reporting-quality\/\">Exploring Conflict in Governance: A Bibliometric Analysis of Related Party Transactions and Financial Reporting Quality<\/a><br>\n\n<em>\n\n\n\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\tRabaatul Azira Hassan,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tWan Zurina Nik Abdul Majid,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tMohamad Azmi Nias Ahmad\n\t\t\n\t\n\t\n\t\n\n<\/em><br><br>\n\t\n\t\t<a href=\"https:\/\/www.ukm.my\/ajag\/article\/mapping-trends-on-good-governance-a-bibliometric-analysis\/\">Mapping Trends on Good Governance: A Bibliometric Analysis<\/a><br>\n\n<em>\n\n\n\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\tMohamed Hassan Mudey,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tRozita Arshad\n\t\t\n\t\n\t\n\t\n\n<\/em><br><br>\n\t\n\t\n\t\n\t\n<\/div>\n\n<p><strong><a href=\"https:\/\/www.ukm.my\/ajag\/volume\/vol24\/\" target=\"_blank\">View Full Issue<\/a><\/strong><\/p>\n\t\n\t\n\t\n\t\n<\/div>\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div id=\"tab-152\" class=\"sp-tab__tab-pane \" role=\"tabpanel\">\n\t\t\t\t\t<div class=\"sp-tab-content animated fadeIn\"><div class=\"tptn_posts   tptn_posts_shortcode   tptn-text-only\"><ul><li><span class=\"tptn_after_thumb\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/pengubahan-wang-haram-di-malaysia-analisis-kes-mahkamah\/\"     class=\"tptn_link\"><span class=\"tptn_title\">Pengubahan Wang Haram di Malaysia: Analisis Kes Mahkamah<\/span><\/a><\/span><\/li><li><span class=\"tptn_after_thumb\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/market-orientation-differentiation-strategy-and-the-use-of-non-financial-measures-impact-on-firm-performance\/\"     class=\"tptn_link\"><span class=\"tptn_title\">Market Orientation, Differentiation Strategy and the Use of Non-Financial Measures: Impact on Firm Performance<\/span><\/a><\/span><\/li><li><span class=\"tptn_after_thumb\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/combating-money-laundering-in-malaysia-current-practice-challenges-and-suggestions\/\"     class=\"tptn_link\"><span class=\"tptn_title\">Combating Money Laundering in Malaysia: Current Practice, Challenges and Suggestions<\/span><\/a><\/span><\/li><li><span class=\"tptn_after_thumb\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/tax-avoidance-in-malaysia-a-scoping-review\/\"     class=\"tptn_link\"><span class=\"tptn_title\">Tax Avoidance in Malaysia: A 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class=\"tptn_after_thumb\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/mapping-trends-on-good-governance-a-bibliometric-analysis\/\"     class=\"tptn_link\"><span class=\"tptn_title\">Mapping Trends on Good Governance: A Bibliometric Analysis<\/span><\/a><\/span><\/li><li><span class=\"tptn_after_thumb\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/the-impact-of-digital-transformation-on-enterprises-a-systematic-literature-review\/\"     class=\"tptn_link\"><span class=\"tptn_title\">The Impact of Digital Transformation on Enterprises: A Systematic Literature Review<\/span><\/a><\/span><\/li><li><span class=\"tptn_after_thumb\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/a-bibliometric-analysis-of-upper-echelon-theory-mapping-two-decades-of-research-evolution-and-emerging-trends-2004-2024\/\"     class=\"tptn_link\"><span class=\"tptn_title\">A Bibliometric Analysis of Upper Echelon Theory: Mapping Two Decades of Research Evolution and Emerging Trends (2004-2024)<\/span><\/a><\/span><\/li><li><span class=\"tptn_after_thumb\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/greenwashing-unveiled-insights-from-a-bibliometric-analysis\/\"     class=\"tptn_link\"><span class=\"tptn_title\">Greenwashing Unveiled: Insights from a Bibliometric Analysis<\/span><\/a><\/span><\/li><\/ul><div class=\"tptn_clear\"><\/div><\/div><br \/><!-- Cached output. Cached time is 3600 seconds -->\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div id=\"tab-153\" class=\"sp-tab__tab-pane \" role=\"tabpanel\">\n\t\t\t\t\t<div class=\"sp-tab-content animated fadeIn\">\n\n\n<div id=\"wpv-view-layout-155\" class=\"js-wpv-view-layout js-wpv-layout-responsive js-wpv-view-layout-155\" data-viewnumber=\"155\" data-pagination=\"{&quot;id&quot;:&quot;155&quot;,&quot;query&quot;:&quot;normal&quot;,&quot;type&quot;:&quot;disabled&quot;,&quot;effect&quot;:&quot;fade&quot;,&quot;duration&quot;:500,&quot;speed&quot;:5,&quot;pause_on_hover&quot;:&quot;enabled&quot;,&quot;stop_rollover&quot;:&quot;false&quot;,&quot;cache_pages&quot;:&quot;enabled&quot;,&quot;preload_images&quot;:&quot;enabled&quot;,&quot;preload_pages&quot;:&quot;enabled&quot;,&quot;preload_reach&quot;:1,&quot;spinner&quot;:&quot;builtin&quot;,&quot;spinner_image&quot;:&quot;https:\/\/www.ukm.my\/ajag\/wp-content\/plugins\/toolset-blocks\/embedded\/res\/img\/ajax-loader.gif&quot;,&quot;callback_next&quot;:&quot;&quot;,&quot;manage_history&quot;:&quot;enabled&quot;,&quot;has_controls_in_form&quot;:&quot;disabled&quot;,&quot;infinite_tolerance&quot;:&quot;0&quot;,&quot;max_pages&quot;:1,&quot;page&quot;:1,&quot;base_permalink&quot;:&quot;\/ajag\/wp-json\/wp\/v2\/pages\/14?wpv_view_count=155&amp;wpv_paged=WPV_PAGE_NUM&quot;,&quot;loop&quot;:{&quot;type&quot;:&quot;&quot;,&quot;name&quot;:&quot;&quot;,&quot;data&quot;:[],&quot;id&quot;:0}}\" data-permalink=\"\/ajag\/wp-json\/wp\/v2\/pages\/14?wpv_view_count=155\">\n\n\t\n\t\n\t<table width=\"100%\" class=\"wpv-loop js-wpv-loop\">\n\t\n\t\t\n\t\t<tr>\n\t\t\t<td>\n\t\t\t\t\n<div class=\"tb-field\" data-toolset-blocks-field=\"7da7e1090f3711cfc9ccb264d9056b84\" data-last-update=\"1.4\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/do-board-of-directors-and-shariah-supervisory-board-characteristics-affect-performance\/\">Do Board of Directors and Shariah Supervisory Board Characteristics Affect Performance?<\/a><\/div>\n\n\n\n<div class=\"tb-fields-and-text\" data-toolset-blocks-fields-and-text=\"360284519b991feb492b582c7d84725f\"><i>\n\n\n\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\tAinulashikin Marzuki,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tNurul Nazlia Jamil,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tMuhamad Azhari Wahid,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tWan Amalina Wan Abdullah\n\t\t\n\t\n\t\n\t\n\n<\/i><br><br><\/div>\n\n\n\n<div class=\"tb-field\" data-toolset-blocks-field=\"9501dfb10dceff7e892f057434fd2d0a\" data-last-update=\"1.4\">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&#8230;<\/div>\n\n\n<a class=\"wp-block-read-more\" href=\"https:\/\/www.ukm.my\/ajag\/article\/do-board-of-directors-and-shariah-supervisory-board-characteristics-affect-performance\/\" target=\"_blank\">Read more<span class=\"screen-reader-text\">: Do Board of Directors and Shariah Supervisory Board Characteristics Affect Performance?<\/span><\/a>\n\t\t\t<\/td>\n\t\t\n\t\t\n\t\t\t<td>\n\t\t\t\t\n<div class=\"tb-field\" data-toolset-blocks-field=\"7da7e1090f3711cfc9ccb264d9056b84\" data-last-update=\"1.4\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/contingency-factors-influencing-mas-design-of-manufacturing-firms-in-malaysia\/\">Contingency Factors Influencing MAS Design of Manufacturing Firms in Malaysia<\/a><\/div>\n\n\n\n<div class=\"tb-fields-and-text\" data-toolset-blocks-fields-and-text=\"360284519b991feb492b582c7d84725f\"><i>\n\n\n\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\tSiow Yung Ern,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tAmalina Abdullah,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tSoon Yau Foong\n\t\t\n\t\n\t\n\t\n\n<\/i><br><br><\/div>\n\n\n\n<div class=\"tb-field\" data-toolset-blocks-field=\"9501dfb10dceff7e892f057434fd2d0a\" data-last-update=\"1.4\">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&#8230;<\/div>\n\n\n<a class=\"wp-block-read-more\" href=\"https:\/\/www.ukm.my\/ajag\/article\/contingency-factors-influencing-mas-design-of-manufacturing-firms-in-malaysia\/\" target=\"_blank\">Read more<span class=\"screen-reader-text\">: Contingency Factors Influencing MAS Design of Manufacturing Firms in Malaysia<\/span><\/a>\n\t\t\t<\/td>\n\t\t\n\t\t\n\t\t\t<td>\n\t\t\t\t\n<div class=\"tb-field\" data-toolset-blocks-field=\"7da7e1090f3711cfc9ccb264d9056b84\" data-last-update=\"1.4\"><a href=\"https:\/\/www.ukm.my\/ajag\/article\/audit-committee-characteristics-and-earnings-management-the-moderating-effect-of-accountability-of-the-state-authority-in-egypt\/\">Audit Committee Characteristics and Earnings Management: The Moderating Effect of Accountability of the State Authority in Egypt<\/a><\/div>\n\n\n\n<div class=\"tb-fields-and-text\" data-toolset-blocks-fields-and-text=\"360284519b991feb492b582c7d84725f\"><i>\n\n\n\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\tAmro Ali,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tNoor Adwa Sulaiman,&nbsp;\n\t\t\t\n\t\t\t\n\t\t\t\tKamisah Ismail\n\t\t\n\t\n\t\n\t\n\n<\/i><br><br><\/div>\n\n\n\n<div class=\"tb-field\" data-toolset-blocks-field=\"9501dfb10dceff7e892f057434fd2d0a\" data-last-update=\"1.4\">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&#8230;<\/div>\n\n\n<a class=\"wp-block-read-more\" href=\"https:\/\/www.ukm.my\/ajag\/article\/audit-committee-characteristics-and-earnings-management-the-moderating-effect-of-accountability-of-the-state-authority-in-egypt\/\" target=\"_blank\">Read more<span class=\"screen-reader-text\">: Audit Committee Characteristics and Earnings Management: The Moderating Effect of Accountability of the State Authority in Egypt<\/span><\/a>\n\t\t\t<\/td>\n\t\t<\/tr>\n\t\t\n\t<\/table>\n\t\n\t\n\t\n<\/div>\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">News and Announcements<\/h2>\n\n\n<div class=\"wpv-view-output\" data-toolset-views-view-editor=\"d5e1ee80f2ffca4ce86814f23c68769c\"><div class=\"wp-block-toolset-views-view-editor\"><div id=\"wpv-view-layout-125\" class=\"js-wpv-view-layout js-wpv-layout-responsive js-wpv-view-layout-125\" data-viewnumber=\"125\" data-pagination=\"{&quot;id&quot;:&quot;125&quot;,&quot;query&quot;:&quot;normal&quot;,&quot;type&quot;:&quot;paged&quot;,&quot;effect&quot;:&quot;fade&quot;,&quot;duration&quot;:500,&quot;speed&quot;:5,&quot;pause_on_hover&quot;:&quot;disabled&quot;,&quot;stop_rollover&quot;:&quot;false&quot;,&quot;cache_pages&quot;:&quot;enabled&quot;,&quot;preload_images&quot;:&quot;enabled&quot;,&quot;preload_pages&quot;:&quot;enabled&quot;,&quot;preload_reach&quot;:1,&quot;spinner&quot;:&quot;builtin&quot;,&quot;spinner_image&quot;:&quot;https:\/\/www.ukm.my\/ajag\/wp-content\/plugins\/toolset-blocks\/embedded\/res\/img\/ajax-loader.svg&quot;,&quot;callback_next&quot;:&quot;&quot;,&quot;manage_history&quot;:&quot;enabled&quot;,&quot;has_controls_in_form&quot;:&quot;disabled&quot;,&quot;infinite_tolerance&quot;:&quot;0&quot;,&quot;max_pages&quot;:1,&quot;page&quot;:1,&quot;base_permalink&quot;:&quot;\/ajag\/wp-json\/wp\/v2\/pages\/14?wpv_view_count=125&amp;wpv_paged=WPV_PAGE_NUM&quot;,&quot;loop&quot;:{&quot;type&quot;:&quot;&quot;,&quot;name&quot;:&quot;&quot;,&quot;data&quot;:[],&quot;id&quot;:0}}\" data-permalink=\"\/ajag\/wp-json\/wp\/v2\/pages\/14?wpv_view_count=125\">\n<div class=\"js-wpv-loop-wrapper\"><div class=\"tb-grid\"><div class=\"tb-grid-column\">\n<div class=\"wp-block-toolset-views-view-template-block wpv-block-loop-item php-to-be-replaced-with-shortcode\" data-toolset-views-view-template-block=\"6512d3f0999ff65cd013f37597ef6f29\">\n<figure class=\"wp-block-image tb-image tb-image-dynamic tb-image-frame-none\" data-toolset-blocks-image=\"8d3c5c2a393fd2156ddaae11478bf73c\"><a href=\"https:\/\/www.ukm.my\/ajag\/news-announcement\/new-website-under-development\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"640\" height=\"360\" loading=\"lazy\" src=\"https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1.jpg\" alt=\"\" class=\"wp-image-130\" srcset=\"https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1.jpg 640w, https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1-300x169.jpg 300w, https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1-465x262.jpg 465w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/figure>\n\n\n\n<div class=\"tb-field\" data-toolset-blocks-field=\"7c25a95ecffa45d79d5bde0e82a07f5d\" data-last-update=\"1.4\">We are excited to share with readers that our website is undergoing a major upgrade. Meanwhile, our articles and manuscript submission can still be accessed at https:\/\/ejournals.ukm.my\/ajac\/index.<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"tb-field\" data-toolset-blocks-field=\"144127d0d979c8615f895d27e243148d\" data-last-update=\"1.4\">April 14, 2025<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"tb-fields-and-text\" data-toolset-blocks-fields-and-text=\"360284519b991feb492b582c7d84725f\"><p align=\"right\"><a href=\"https:\/\/www.ukm.my\/ajag\/news-announcement\/new-website-under-development\/\">Read more<\/a><\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"tb-grid-column\">\n<div class=\"wp-block-toolset-views-view-template-block wpv-block-loop-item php-to-be-replaced-with-shortcode\" data-toolset-views-view-template-block=\"6512d3f0999ff65cd013f37597ef6f29\">\n<figure class=\"wp-block-image tb-image tb-image-dynamic tb-image-frame-none\" data-toolset-blocks-image=\"8d3c5c2a393fd2156ddaae11478bf73c\"><a href=\"https:\/\/www.ukm.my\/ajag\/news-announcement\/new-exciting-features\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"640\" height=\"360\" loading=\"lazy\" src=\"https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1.jpg\" alt=\"\" class=\"wp-image-130\" srcset=\"https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1.jpg 640w, https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1-300x169.jpg 300w, https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1-465x262.jpg 465w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/figure>\n\n\n\n<div class=\"tb-field\" data-toolset-blocks-field=\"7c25a95ecffa45d79d5bde0e82a07f5d\" data-last-update=\"1.4\">Valuable new features of our website includes lists of our most popular articles, suggested related articles, and APA-style citation generation.<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"tb-field\" data-toolset-blocks-field=\"144127d0d979c8615f895d27e243148d\" data-last-update=\"1.4\">April 14, 2025<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"tb-fields-and-text\" data-toolset-blocks-fields-and-text=\"360284519b991feb492b582c7d84725f\"><p align=\"right\"><a href=\"https:\/\/www.ukm.my\/ajag\/news-announcement\/new-exciting-features\/\">Read more<\/a><\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"tb-grid-column\">\n<div class=\"wp-block-toolset-views-view-template-block wpv-block-loop-item php-to-be-replaced-with-shortcode\" data-toolset-views-view-template-block=\"6512d3f0999ff65cd013f37597ef6f29\">\n<figure class=\"wp-block-image tb-image tb-image-dynamic tb-image-frame-none\" data-toolset-blocks-image=\"8d3c5c2a393fd2156ddaae11478bf73c\"><a href=\"https:\/\/www.ukm.my\/ajag\/news-announcement\/archive-of-articles-are-populated\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"640\" height=\"360\" loading=\"lazy\" src=\"https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1.jpg\" alt=\"\" class=\"wp-image-130\" srcset=\"https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1.jpg 640w, https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1-300x169.jpg 300w, https:\/\/www.ukm.my\/ajag\/wp-content\/uploads\/2025\/04\/coming-soon-2461832_640-1-465x262.jpg 465w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/figure>\n\n\n\n<div class=\"tb-field\" data-toolset-blocks-field=\"7c25a95ecffa45d79d5bde0e82a07f5d\" data-last-update=\"1.4\">We are currently uploading old articles onto the website, making sure all records are accurately entered. Visitors may temporarily access those articles from https:\/\/ejournals.ukm.my\/ajac\/issue\/archive.<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"tb-field\" data-toolset-blocks-field=\"144127d0d979c8615f895d27e243148d\" data-last-update=\"1.4\">April 14, 2025<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"tb-fields-and-text\" data-toolset-blocks-fields-and-text=\"360284519b991feb492b582c7d84725f\"><p align=\"right\"><a href=\"https:\/\/www.ukm.my\/ajag\/news-announcement\/archive-of-articles-are-populated\/\">Read more<\/a><\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div>\n\n\n<div class=\"wpv-pagination-nav-links\" data-toolset-views-view-pagination-block=\"cdfd4c4737b2898eba4443dd59a1bf50\"><\/div>\n<\/div><\/div><form autocomplete=\"off\" name=\"wpv-filter-125\" action=\"\/ajag\/wp-json\/wp\/v2\/pages\/14?wpv_view_count=125\" method=\"get\" class=\"wpv-filter-form js-wpv-filter-form js-wpv-filter-form-125 js-wpv-form-full\" data-viewnumber=\"125\" data-viewid=\"125\" data-viewhash=\"eyJuYW1lIjoibmV3cy1hbm5vdW5jZW1lbnRzLW9uLWhvbWUifQ==\" data-viewwidgetid=\"0\" data-orderby=\"\" data-order=\"\" data-orderbyas=\"\" data-orderbysecond=\"\" data-ordersecond=\"\" data-parametric=\"{&quot;query&quot;:&quot;normal&quot;,&quot;id&quot;:&quot;125&quot;,&quot;view_id&quot;:&quot;125&quot;,&quot;widget_id&quot;:0,&quot;view_hash&quot;:&quot;125&quot;,&quot;action&quot;:&quot;\\\/ajag\\\/wp-json\\\/wp\\\/v2\\\/pages\\\/14?wpv_view_count=125&quot;,&quot;sort&quot;:{&quot;orderby&quot;:&quot;&quot;,&quot;order&quot;:&quot;&quot;,&quot;orderby_as&quot;:&quot;&quot;,&quot;orderby_second&quot;:&quot;&quot;,&quot;order_second&quot;:&quot;&quot;},&quot;orderby&quot;:&quot;&quot;,&quot;order&quot;:&quot;&quot;,&quot;orderby_as&quot;:&quot;&quot;,&quot;orderby_second&quot;:&quot;&quot;,&quot;order_second&quot;:&quot;&quot;,&quot;ajax_form&quot;:&quot;&quot;,&quot;ajax_results&quot;:&quot;&quot;,&quot;effect&quot;:&quot;fade&quot;,&quot;prebefore&quot;:&quot;&quot;,&quot;before&quot;:&quot;&quot;,&quot;after&quot;:&quot;&quot;,&quot;attributes&quot;:[],&quot;environment&quot;:{&quot;current_post_id&quot;:14,&quot;parent_post_id&quot;:14,&quot;parent_term_id&quot;:0,&quot;parent_user_id&quot;:0,&quot;archive&quot;:{&quot;type&quot;:&quot;&quot;,&quot;name&quot;:&quot;&quot;,&quot;data&quot;:[]}},&quot;loop&quot;:{&quot;type&quot;:&quot;&quot;,&quot;name&quot;:&quot;&quot;,&quot;data&quot;:[],&quot;id&quot;:0}}\" data-attributes=\"[]\" data-environment=\"{&quot;current_post_id&quot;:14,&quot;parent_post_id&quot;:14,&quot;parent_term_id&quot;:0,&quot;parent_user_id&quot;:0,&quot;archive&quot;:{&quot;type&quot;:&quot;&quot;,&quot;name&quot;:&quot;&quot;,&quot;data&quot;:[]}}\"><input type=\"hidden\" class=\"js-wpv-dps-filter-data js-wpv-filter-data-for-this-form\" data-action=\"\/ajag\/wp-json\/wp\/v2\/pages\/14?wpv_view_count=125\" data-page=\"1\" data-ajax=\"disable\" data-effect=\"fade\" data-maxpages=\"1\" data-ajaxprebefore=\"\" data-ajaxbefore=\"\" data-ajaxafter=\"\" \/><input class=\"wpv_view_count wpv_view_count-125\" type=\"hidden\" name=\"wpv_view_count\" value=\"125\" \/>\n\n<\/form><\/div>","protected":false},"excerpt":{"rendered":"<p>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<span class=\"more-link\"><a href=\"https:\/\/www.ukm.my\/ajag\/\">Continue Reading<\/a><\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["entry","author-khairul23","post-14","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/www.ukm.my\/ajag\/wp-json\/wp\/v2\/pages\/14","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ukm.my\/ajag\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ukm.my\/ajag\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ukm.my\/ajag\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ukm.my\/ajag\/wp-json\/wp\/v2\/comments?post=14"}],"version-history":[{"count":5,"href":"https:\/\/www.ukm.my\/ajag\/wp-json\/wp\/v2\/pages\/14\/revisions"}],"predecessor-version":[{"id":186,"href":"https:\/\/www.ukm.my\/ajag\/wp-json\/wp\/v2\/pages\/14\/revisions\/186"}],"wp:attachment":[{"href":"https:\/\/www.ukm.my\/ajag\/wp-json\/wp\/v2\/media?parent=14"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}