Volume 23 No. 2, August 2024 1. Accounting for Tangible Heritage Asset: The Case of the National Archives of MalaysiaMohamad Hafiz Rosli and Amrizah Kamaluddin 2. Management Challenges Faced by Women Microentrepreneurs Participating in The Government-Guaranteed Microfinance Scheme in IndonesiaPrakarsa Panjinegara, Farah Aida Ahmad Nadzri and Sharifah Norzehan Syed Yusuf 3. The Role of Governance and Integrated Reporting Quality in Stakeholder Value CreationSiti Mariam Mansor, Mohamat Sabri Hassan, Romlah Jaffar and Maizatulakma Abdullah 4. Board Attributes and Financial Distress During Health Crisis: Evidence from MalaysiaMuhammad Azreey Zaki, Mohd Taufik Mohd Suffian, Akmalia Mohamad Ariff and Yuni Nustini 5. Corporate Governance Practices and Bank Performance in Asian Emerging Market Post-Financial CalamityHasroleffendy Hassan, Mohd Hafiz Mohd Hanafiah, Mohamad Hanif Abu Hassan and Mohd Rizaimy Shaharudin 6. Examining the Impact of Corruption and Other Macro- Economic Variables on Capital Accumulation in PakistanNaila Erum, Abida Yousaf, Jamaliah Said, Kazi Musa and Saleem Khan 7. Goodwill Impairment and Future Cash Flows Under Japanese GAAP and IFRSShu Inoue 8. A Proposed Carbon Tax Framework for Malaysia and The Challenges of Implementation in The Covid-19 Economic Recovery PlanIzlawanie Muhammad 9. Why No Interest in Preparing Integrated Reporting in Iraq?Salim Khaleel Khalid and Ali Hazim Alyamoor 10. Can Internal Control Components Influence Internal Customer Satisfaction? An Applied Study in a Shared Service CentreKamaruzzaman Muhammad, Ridzuan Hashim Mohd Rafi, Erlane K Ghani and Citra Sukmadilaga 11. Towards an Optimal Green Tax Framework in Malaysia: An Exploratory StudyNatrah Saad, Zaimah Zainol Ariffin and Abdul Salam Mas’ud 12. Demand Evaluating the Nexus: Factors Propelling Malaysia’s Export Competitiveness in Natural Rubber Downstream ProductsFarah Hanani, Norashida Othman, Siti Norida Wahab and Sachnaz Desta Oktarina 13. Institutional Investors’ Intervention in Information Asymmetry and Real Earnings Management Within Dual- Class and Single-Class Chinese US-Listed FirmsYang Xiaoyu, Ong Tze San, Normaziah Mohd Nor and Soh Wei Ni 14. A Systematic Literature Review of the Role of Big Data Analysis in Financial AuditingIyad Hosni Mohammed Ismail and Fathilatul Zakimi bin Abdul Hamid 15. The Impact of Environmental Management Accounting Adoption on The Shipping Industry's Environmental Performance, Influenced by Green Shipping and Regulatory PressureMaulita, Amiril Azizah and Fabiola B Luturmas