Volume 22 No. 1, April 2023


	MANAGEMENT AND ACCOUNTING REVIEW		Register/Login
	https://mar.uitm.edu.my ISSN: 2600-7975 eISSN:2550-1895 Frequency: Three times a year		Register/Login

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Volume 22 No. 1, April 2023

Table of contents

1.	EFFECTS OF CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON FRAUDULENT FINANCIAL STATEMENTS: EVIDENCE FROM INDONESIA’S PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION SECTORS Reni Yendrawati, Reny Lia Riantika, Firkhansya Zuhaira Kusumadewi, Nurul Azlin Azmi and Zuraidah Mohd Sanusi
2.	FACTORS INFLUENCING EMERGING COMPETENCIES AMONG PROFESSIONAL ACCOUNTANTS IN THE CYBER ERA: MALAYSIAN EVIDENCE Zairul Nurshazana Zainuddin, Mahfuzah Ahmad, Nurul Ezhawati Abdul Latif, Faizal Mohamed Yusof and Suzana Sulaiman
3.	THE UPPER ECHELON THEORY: A MIXED METHOD STUDY OF MANAGING KNOWLEDGE ASSETS IN MALAYSIAN HOSPITALS Hazlina Hassan, Amrizah Kamaluddin, Norman Mohd Saleh and Noradiva Hamzah
4.	WILL YOU BE A HONEY AND HELP US RAISE MONEY?: INVESTIGATING ONLINE CROWDFUNDING PLATFORMS ACCEPTANCE, PERCEIVED TRUST, AND BEHAVIOURAL INTENTION Saiyid Abdallah Syahir Al-Edrus, Ismail Ahmad and Mohd Hafiz Hanafiah
5.	ANALYZING THE EFFECTS OF SYSTEM QUALITY ON THE NET BENEFITS OF THE VILLAGE FINANCIAL SYSTEM (SISKEUDES): INFORMATION QUALITY AND USER SATISFACTION AS MEDIATING VARIABLES Amir Mahmud, Dedy Prayogo, Nurdian Susilowati, Bestari Dwi Handayani and Mardi Mardi
6.	FACTORS AFFECTING THE PERCEIVED READINESS ON THE ADOPTION OF INTERNAL AUDIT IN PUBLIC UNIVERSITIES: EVIDENCE FROM VIETNAM Giang Nguyen Thuc Huong, Hanh Minh Thai, Dung Nguyen Thi Phuong and Dung Nguyen Tien
7.	BUMIPUTERA CORPORATE EQUITY OWNERSHIP AND VALUE RELEVANCE WITHIN THE INTEGRATED REPORTING FRAMEWORK Nahariah Jaffar, Norazlan Alias, Noor Adwa Sulaiman and Zarehan Selamat
8.	DETERMINANT OF AUDITORS’ JUDGMENT ON THE DETECTION OF FRAUDULENT FINANCIAL STATEMENTS Lanny and Wiwik Utami
9.	THE INFLUENCE OF PROFESSIONAL SKEPTICISM ON FRAUD DETECTION: THE CASE OF MALAYSIAN NON – BIG 4 AUDITORS Sharifah Nazatul Faiza Syed Mustapha Nazri, Izzul Hazmi Zahba, Salwa Zolkaflil and Noriza Zainuddin
10.	ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEM ADOPTION AND SUSTAINABILITY PERFORMANCE: TRIPLE BOTTOM LINE APPROACH Nirman Noor Afiqi Mat Yusoh, Tuan Zainun Tuan Mat and Azizah Abdullah
11.	AN ANALYSIS OF ANTI-CORRUPTION CORPORATE DISCLOSURE ACCORDING TO GRI STANDARDS IN PERUVIAN COMPANIES Julio Hernández-Pajares
12.	MEASURING THE IMPACT OF ABSORPTIVE CAPACITY AND INTERNAL AUDITING ON FIRM PERFORMANCE Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi
13.	STRATEGIC MANAGEMENT ACCOUNTING INFORMATION USAGE AND THE CHOICE OF COMPETITIVE STRATEGY: MODERATING ROLE OF CORPORATE LIFE CYCLE Pu Zhao, Raman Noordin and Stephen Laison Sondoh Jr
14.	SECURITY, RISK AND TRUST IN E-WALLET PAYMENT SYSTEMS: EMPIRICAL EVIDENCE FROM INDONESIA Machmudin Eka Prasetya and Shuhaida Mohamed Shuhidan
15.	THE EFFECT OF ECO-EFFICIENCY AND GOOD CORPORATE GOVERNANCE ON FIRM VALUE: PROFITABILITY AS A MEDIATOR Enni Savitri and Nik Herda Nik Abdullah

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