Volume 21 No. 1, April 2022 Table of contents 1. Management Accounting Practices: A Bibliometric AnalysisSalumah Nain, Nelson Lajuni and Rasid Mail 2. Full Paying Patient Services in Malaysia: A Counter-Hegemonic Response from a Civil Society OrganizationMazlan Che Soh and Makmor Tumin 3. The Role and Implications of Big Data on Strategic Management Accounting Practices: A Case Study in a Malaysian Manufacturing CompanyNik Herda Nik Abdullah, Soliha Sanusi and Enni Savitri 4. Managerial Ownership, Board Characteristics and Stock Price Informativeness in Indonesia Stock Market: Examination of the Pre-IFRS and Post-IFRS Adoption PeriodsDwi Astuti Rosmianingrum, Roshayani Arshad, Nor Farizal Mohammed and Lianny Leo 5. Corporate Governance and Ownership Structure on Illegal Insider Trading Activities in Malaysian Public Listed CompaniesSuhaily Hasnan, Nor Azlina A. Rahman, Alfiatul Rohmah Mohamed Hussain and Mazurina Mohd Ali 6. Antecedents of Management Accounting Practices and Hotel Performance: Evidence from Malaysian Borneo StatesSalumah Nain, Rasid Mail and Nelson Lajuni 7. Voluntary Disclosure of Digitalisation-Related Information by Malaysian Public Listed CompaniesSharifah Norhafiza Syed Ibrahim, Adriana Shamsudin, Mohd Tarmizi Ibrahim, Mohd Yassir Jaaffar, Salina Abdullah and Hamidah Bani 8. Determinants of Tax Audit Quality with Audit Process as the Mediator in Ethiopia: The Case of The Ministry of RevenuesShemelis Zewdie Mersha, Amsalu Bedemo Belaye and Lemessa Bayissa Gobena 9. Impact of Integrity and Internal Audit Transparency on Audit Quality: The Moderating Role of BlockchainMohammad Rokibul Kabir, Farid A. Sobhani, Norhayati Mohamed and Dewan Mehrab Ashrafi