Volume 22 No. 2, August 2023 1. SUSTAINABLE FINANCE: EXPLORING THE FRONTIERS OF CURRENT RESEARCHHairul Suhaimi Nahar, Maslinawati Mohamad and Noor Raida Abd Rahman 2. BLOCKCHAIN ATTRIBUTES IN MALAYSIA: A QUALITATIVE APPROACHArfah Aisyah Ahmad Sabri , Sharina Tajul Urus and Noraizah Abu Bakar 3. GREEN FINANCING AND ENVIRONMENTAL PROTECTIONSiti Sarah Abdul Razak and Norli Ali 4. BIBLIOMETRIC ANALYSIS USING R ON CORPORATE GOVERNANCE MECHANISMSHamizah Hassan 5. GOOD CORPORATE GOVERNANCE AND FIRM VALUE: THE MEDIATING ROLE OF INTERNET FINANCIAL REPORTINGIndri Kartika, Heru Sulistyo, Maya Indriastuti dan Mutamimah 6. THE DIFFERENCE BETWEEN NON-PROFIT ORGANIZATION FINANCIAL REPORTING PRACTICES AND FINANCIAL PERFORMANCE IN RELATION TO IFRS FOR SMES AND GOVERNMENT REQUIREMENTSJean Damascene Mvunabandi 7. POLITICAL COSTS, MONITORING MECHANISMS, AND TAX AVOIDANCE: CASE OF THE HOSPITALITY INDUSTRYAlwan Sri Kustono, Rochman Effendi and Anindya Dianing Pratiwi 8. THE ROLE OF LOVE OF MONEY ON EMPLOYEES’ ORGANIZATIONAL COMMITMENT: DO ETHICS AND PAY SATISFACTION MATTER?Su’un Su’un, Syamsuri Rahim, Andi Nurwanah, Junaidi Junaidi and Randy Ariyadita Putra 9. THE IMPACT OF MARKET RISK EXPOSURE ON BANKS’ FINANCIAL PERFORMANCE: EVIDENCE FROM THE MENA REGIONAmer N. Bani Yousef, Roshaiza, Taha, Siti Nurain Muhmad and Ahmad Firdhauz, Zainul Abidin 10. THE FINANCIAL IMPACTS OF LEASE CAPITALISATION ON AN AIRLINE’S FINANCIAL REPORTING: A CASE STUDY OF AIRASIA GROUP BERHADSue Chern Ooi, Chee Chee Lim and Hooi-Laing Boo 11. THE CONTRIBUTION OF SUSTAINABILITY PRACTICES AND MICROFINANCE ON MICRO-ENTERPRISE BUSINESS PERFORMANCE IN MALAYSIA: THE MODERATING ROLE OF BUSINESS LOCATIONNoorul Hafizah Hashim, Hisham Mohammad and Md. Mahmudul Alam 12. AUDIT COMMITTEE AND EXTERNAL AUDITORS IN GOVERNMENT-LINKED COMPANIES: DO THEY PLAY THEIR ROLES TO MITIGATE EARNING MANAGEMENT?Memiyanty Abdul Rahim, Anis Syafiqah Khir Shuhaimi and Azizan Zainuddin 13. DOES TRADE INTEGRATION REORIENT INCOME INEQUALITY? EVIDENCE FROM THE POST-SOVIET COUNTRIESM. Mesut Badur and Kazi Sohag 14. FORENSIC ACCOUNTING AND CORPORATE PRODUCTIVITY IN THAILAND: ROLES OF FRAUD DETECTION, RISK REDUCTION AND DIGITAL CAPABILITYLaphatrada Pitchayatheeranart and Kornchai Phornlaphatrachakorn 15. THE EFFECT OF STUDENT DIMENSION FACTORS ON ONLINE DISTANCE LEARNING SATISFACTION: EVIDENCE FROM INDONESIA Ida Rosnidah, Razana Juhaida Johari, Mukarto Siswoyo, Acep Komara and Siti Nur Hadiyati 16. THE SIGNIFICANCE OF FINANCIAL DISTRESS ON TAX AVOIDANCE COMPARED TO GENDER DIVERSITY AND SOCIAL RESPONSIBILITY: A STUDY FROM INDONESIAAri Kamayanti, Nur Qomariyah, Muhammad Muwidha and Widi Dwi Ernawati