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.	Globalisation and Good Governance in ASEAN: Institutional Drivers with Fiscal and Health Capacity as Moderators Kevin Deniswara, Vu Thi Thanh Binh, Nurhidayah Yahya and Ahnaf Alsmady
3.	The Influence of Top Management Team Power and Strategic Choices on Public Hospitals Management Control System in Indonesia Nurkholis Nurkholis, Made Aristia Prayudi, Endang Mardiati and Nurul Fachriyah
4.	Management Accounting, Business Ethics, Enterprise Risk Management and Firm Outcomes: Evidence from Vietnamese SMEs Nguyen Vinh Khuong
5.	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
6.	Decoupling ESG Executive Incentives, Resilience, and Cost Stickiness in Logistics Firms Haryanto Haryanto, Eva Herianti, Amor Marundha and Rino Dwi Putra
7.	The Role of Institutions and Governance on Digitalisation: Evidence from ASEAN Economies Ruhaini Muda, Anetta Čaplánová and Azlina Hanif
8.	Asset Recovery as a Public Accountability Mechanism: Evidence from Malaysia’s 1MDB Case Mohamad Zamri Bin Zainul Abidin, Eley Suzana Kasim and Farah Aida Ahmad Nadzri
9.	Sustainable Inclusive Business Model Implementation for Vulnerable Groups: A Managerial Study of Community-Based Sasirangan Enterprises Putri Aulia Emha, Effan Najwaini and Sulistiani
10.	Factors Associated with Perceived Anti-Money Laundering (AML) Compliance in Malaysian Law Firms: Evidence from Legal Gatekeepers Norziaton Ismail Khan and Noor Haeme Hashim
11.	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
12.	Integrated Capability Model for MSME Sustainability Karsam, Nadiah Abd Hamid, Solihin and Saifulrizan
13.	Performance-Based Executive Pay and 2017 Japanese Corporate Tax Law Reform Tomotaka Yanagida
14.	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
15.	Linking Firm Size, Profitability, and Tax Aggressiveness Through Earnings Management: Governance Implications for Sustainable Economic Growth Under Indonesia’s Financial Regulatory Framework Putu Putri Prawitasari
16.	Green Accounting and Financial Performance: Evidence from Bangladesh’s Ceramic Industry Md. Faykuzzaman Mia and Masuma Aktar Nodi
17.	Assessing the Impact of Fintech Development on Financial Inclusion in the Mena Region: Evidence from Panel Data Models Eya Abidi and Syrine Ben Romdhane
18.	A Multidimensional Intellectual Capital and Financing Decision: Mediating Role of Firm Performance Harmono, Nurhidayah Yahya and Yusuf

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