Volume 24 No. 1, April 2025

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Volume 24 No. 1, April 2025

1.	THE IMPACTS OF KNOWLEDGE WORKER AND SKILLS IN THE INDUSTRIAL REVOLUTION 4.0: EMPIRICAL EVIDENCE FROM SELECTED ASEAN+3 COUNTRIES Noorazeela Zainol Abidin, Zainebbeevi Kamalbatcha and Nuraini Abdullah
2.	MARKET ENVIRONMENT ACCOUNTING OF COSTMETICS BUSINESS IN THAILAND: EFFECTS ON SUSTAINABLE COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE Kornchai Phornlaphatrachakorn, Nittaya Phosrichan, Natkritta Srimung, Nisagorn Puttawong and Pattaraon Duangmalai
3.	GOVERNANCE MECHANISMS AND ISLAMIC BANK PERFORMANCE: INSIGHTS FROM SOUTH EAST ASIA AND THE GULF COOPERATION COUNCIL Fahru Azwa Mohd Zain, Wan Amalina Wan Abdullah and Siti Fariha Muhamad
4.	INFLUENCE OF IFRS ADOPTION ON EARNINGS MANAGEMENT THROUGH THE MODERATING ROLE OF AUDIT QUALITY: EVIDENCE FROM KSA AND UAE Ahmed Fadhil Saleh, Siwar Ellouz and Ridha Ali Abdullah
5.	PERSONAL VALUES AND ITS INFLUENCE ON ETHICAL JUDGMENT OF MALAYSIAN FUTURE ACCOUNTANTS Suhaiza Ismail and Zuhudha Rasheed
6.	MODELLING CRYPTOCURRENCY PRICE VOLATILITY THROUGH THE GARCH AND EWMA MODEL Andree Irawan and Wiwik Utami
7.	UNLOCKING THE CRITICAL DRIVERS AFFECTING QUALITY OF INTERNAL AUDIT CONSULTING SERVICES Md Gulam Sharoar Hossain Khan, Noor Adwa Sulaiman and Suhaily Shahimi
8.	THE ROLE OF BUSINESS INTELLIGENCE TECHNOLOGIES IN ORGANIZATIONAL AGILITY AND COMMUNICATION TECHNOLOGIES AS A MEDIATOR IN JORDANIAN TELECOM COMPANIES Mufleh Al Jarrah, Samer Alhawari, Yaser Almodallah and Baker Jarah
9.	POST-PANDEMIC RESILIENCE: ASSESSING THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN THE HOTEL SECTOR IN FULFILLING SUSTAINABLE DEVELOPMENT GOALS Fazreena Mansor, Nur Fakhzan Marwan, Wan Khaltom Yahya, Roslina Ali, Nurul Nadia Abd Aziz and Ratha Krishnan Suppiah
10.	ETHICAL CULTURE AND ADMIRATION FOR PRACTICE OF EARNINGS MANAGEMENT Naznin Sultana Chaity, SM Shafiul Islam, Abdullah Al Masud, Parul Akhter and Md. Alamgir Hossain
11.	PUBLIC SERVICE SATISFACTION AND TAX COMPLIANCE: THE MEDIATING ROLE OF TRUST IN GOVERNMENT Syatila Che Saruji, Raihana Mohdali and Mohd Rizal Palil
12.	INSIGHT AND THE BEHAVIOR OF INTERNAL AUDITORS: AN APPLIED RESEARCH ON A SAMPLE OF INTERNAL AUDIT UNITS Nabaa Hussein Abdulzhraa Al-Sagheer, Thaer Saeed Fakhri Al-Hasani and Moataz Kazem Al-Maliki
13.	INFLUENCE OF BIG DATA COMPETENCIES AND SELF-EFFICACY ON DETECTION OF FINANCIAL STATEMENT FRAUD ON INTERNAL AUDITORS IN INDONESIA Novy Silvia Dewi, Sharifah Nazatul Faiza, Jamaliah Said and Lufti Julian
14.	ASSESSING, SYNTHESIZING AND CATEGORIZING THE TECHNICAL REQUIREMENTS FOR SERVICE QUALITY IMPROVEMENT: AN EXPLORATORY STUDY ON ISLAMIC BANKS IN BANGLADESH Muhummad Khairul Islam, Muhammad Nazmul Hoque, Rafikul Islam and Fahima Khanom
15.	INTEGRATION OF ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCE MANAGEMENT: ANALYZING OPPORTUNITIES, CHALLENGES, AND HUMAN-AI COLLABORATION Adil Benabou and Fatima Touhami
16.	CRITICAL SUSTAINABILITY INSIGHTS IN INDONESIAN VILLAGE-OWNED ENTERPRISES Satria Tri Nanda, Razana Juhaida Johari and Zuraidah Mohd Sanusi
17.	BEHAVIOURAL INTENTION TO USE ARTIFICIAL INTELLIGENCE (AI) AMONG ACCOUNTING STUDENTS: EVALUATING THE EFFECT OF TECHNOLOGY READINESS Jyashree Krishnanraw and Dr Kamisah Ismail
18.	PROFESSIONAL SKEPTICISM AS A MEDIATOR BETWEEN BRAINSTORMING SESSIONS AND AUDIT QUALITY: CASE OF JORDAN Ashraf Bataineh
19.	ENHANCING COMPANY PERFORMANCE THROUGH STRATEGIC eWOM MANAGEMENT: LESSONS FROM THE LANGKAWI HOTEL SECTOR Elkhansa Medjedel, Siti Norida Wahab, Salinda Sany, Abu Bakar Abdul Hamid, Norashida Othman and Ahmed Said Sakouchi

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