Volume 23 No. 1, April 2024

1.	Expanding The Scope of Professional Skepticism in Qatar: Developing an Arabic Hurtt Scale and Examining Influential Factors among Accountants Emad Awadallah and Shahriar Saadullah
2.	Realisation of Maqasid Al-Shariah using Value-Based Intermediation in Islamic Banks: Acceptance or Refusal Aizurra Haidah Abdul Kadir, Sharifah Faigah Syed Alwi, Fateha Abd Halim, Norzanah Mat Nor and Aula Ahmad Hafidh Saiful Fikri
3.	The Effect of Intellectual Capital Efficiency on Malaysian Firm Performance: A Dynamic Panel Estimation Znar Nahro Ahmed and Muhammad Rosni Amir Hussin
4.	The Impact of Ethical Leadership on Environmental Performance in the Construction Industry: Mediating Role of Environmental Innovation and Innovation Climate Ahmad Khalil AlHawi and Kemal Cek
5.	The Extent of Big Data Analysis by External Auditors: A Study of Practices and Prospects in Palestine Iyad Ismail and Fathilatul Abdul Hamid
6.	Accounting Ethics Courses, Teaching Styles, Ethical Culture and Ethical Behaviour of Accounting Graduates in Malaysia Nurul Nazlia Jamil, Hasnah Haron, Nathasa Mazna Ramli, Fatin Arissa Parsimin and Zalailah Salleh
7.	Exploring Factors Influencing the Adoption of Cloud Accounting Systems in Indonesian Micro Small and Medium Enterprises: A Unified Theory of Acceptance and Use of Technology Based Analysis Devi Permatasari, Nor Farizal Mohammed and Nur Aima Shafie
8.	Analysis of the Impacts of the Covid-19 Pandemic on Rice Farming Efficiency Level: An Empirical Study in Central Java Province, Indonesia Sucihatiningsih Dian Wisika Prajanti, Talitha Widiatningrum, Subiyanto, Dalila Daud and Fauzul Adzim
9.	Refining the Cash-Waqf Blended Finance Model for Infrastructure Development Resi Ariyasa Qadri, Raditya Hendra Pratama, Akhmad Khabibi and Reza Syam Pratama
10.	How “Green” are the Green Buildings: Roles of the Government Gusti Ayu Asri Pramesti, Richard Andrew, Juniati Gunawan and John Lee Cg
11.	The Roles of Islamic Financial Technology (FINTECH) in Fostering Financial Inclusion in Malaysia Nurul’ain Mohd, Mastura Razali, Muhammad Hasif Yahaya and Zainur Nadiyah Baharuddin
12.	Panel Data Analysis on the Impact of Corporate Governance on Firm Performance: Evidence from Bursa Malaysia Companies with Good CG Disclosures Tun Yin Li, Low Suet Ching, Shubatra Shanmugaretnam and Beverly Teh Boon Gaik
13.	Navigating Obstacles Encountered by Fintech Startups: An in-Depth Systematic Literature Review Nurul’ain Mohd, Mastura Razali and Siti Khadijah Ab Manan
14.	Understanding Determinants of Use Behavior of E-Payment: An Analysis of the Success of the System During a Pandemic Muhammad Noor Ardiansah , Nabilla Nur Azmi and Indah Anisykulillah
15.	Environmental Disclosure as Legitimacy and Agency Tools for Indonesian Oil, Gas, and Mining Companies: Determinants and Impact During the Extraordinary Events Andian Ari Istiningrum and Ibnu Lukman Pratama
16.	Zakat Performance: The Role of Management Decision in Spiritual Servant Government Commitment Bedjo Santoso, Marno Nugroho and Leonova Olga Viktorovna
17.	Determinant of Gold Investment Decision in Z Generation: A Study of Planned Behavior and Social Learning Theory Endang Sulistiyani, Sri Wahyuni, Dody Setyadi, Karnowahadi and Rustono
18.	Fostering Creative Performance in Digital Business: The Role of Innovative Millennial Entrepreneurship Iwan Hermawan, Inayah Inayah, Gita Hindrawati, Suharmanto Suharmanto and Jati Nugroho
19.	Customer Emotion and Impulse Buying: The Variables that Influence Repurchase Intention Amiril Azizah, Hendrik Batoteng, Sugeng Hariyadi, Faisal Barus, Surahman and Ferdi Gunawan
20.	Investigating Risk Management Toward Sustainable Performance: Evidence from Emerging Market Amiril Azizah, Wayan Edi Arsawan and Ahyar M Diah

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Volume 23 No. 1, April 2024