Volume 25 No. 2, August 2026

1.	Corporate Integrity Practices: An Institutional Perspective from a Malaysian Government-Owned Company Case Study Ja’izah Abdul Jabar, Norlaila Md Zin and Eley Suzana Kasim
2.	Management Accounting, Business Ethics, Enterprise Risk Management and Firm Outcomes: Evidence from Vietnamese SMES Nguyen Vinh Khuong
3.	Decoupling ESG Executive Incentives, Resilience, and Cost Stickiness in Logistics Firms Haryanto Haryanto, Eva Herianti, Amor Marundha and Rino Dwi Putra
4.	The Role of Institutions and Governance on Digitalisation: Evidence from ASEAN Economies Ruhaini Muda, Anetta Čaplánová and Azlina Hanif
5.	Asset Recovery as a Public Accountability Mechanism: Evidence from Malaysia’s 1MDB Case Mohamad Zamri Zainul Abidin, Eley Suzana Kasim and Farah Aida Ahmad Nadzri
6.	Sustainable Inclusive Business Model Implementation for Vulnerable Groups: A Managerial Study of Community-Based Sasirangan Enterprises Putri Aulia Emha, Effan Najwaini and Sulistiani
7.	Factors Associated with Perceived Anti-Money Laundering (AML) Compliance in Malaysian Law Firms: Evidence from Legal Gatekeepers Norziaton Ismail Khan and Noor Haeme Hashim
8.	Future-Proofing MSMEs: An Integrated Model of Digital, Financial, and Green Capabilities Karsam, Nadiah Abd Hamid, Solihin and Saifulrizan
9.	Performance-Based Executive Pay and 2017 Japanese Corporate Tax Law Reform Tomotaka Yanagida
10.	The FDP Mirror Framework for Financial Statement Fraud Risk Assessment: Integrating Deterrence and Analytical Detection Koenta Adji Koerniawan, Hosam Alden Riyadh, Galuh Tresna Murti, Arfive Gandhi, Nungki Selviandro, Asrarul Rahman and Ferdio Ghifary Fidhien
11.	Unmasking Tax Aggressiveness in Indonesian Banking: The Mediating Role of Earnings Management Putu Putri Prawitasari
12.	Managing Sustainability Reporting and the Cost of Equity: Recent Comparative Evidence from Developed and Developing Markets A. A. Ousama, A. H. Fatima, Labeeba Ahmed, Amna Riaz
13.	Fraud Risk Management Disclosure Among Award-Winning Shariah-Compliant Companies in Malaysia: A Legitimacy Perspective Corina Joseph, Nur Izyan Ismail, Sharifah Norzehan Syed Yusuf, Saifulrizan Norizan and Siti Aimi Mohamad Yasin
14.	The Effect of External Monitoring Mechanisms and Inquiry Letter Supervision on Real Earnings Management: Evidence from China Pan Xi, Suhaily Hasnan and Intan Waheedah Othman

Accounting Research Institute (ARI), Level 12, Menara SAAS, Universiti Teknologi MARA (UiTM), 40450 Shah Alam, Selangor, MALAYSIA
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