C O N T E N T S 

1. Impact of Cultural and Environmental Factors on the Adoption of AAOIFI Accounting Standards in MENA Countries: Logistic Regression and Neural Networks
Marwa Aloui, Yosr Hrichi and Chokri Slim

2. Accountability through Reporting: The Case of Foundations in Malaysia
Nurul Iffah binti Ghazali, Ahmad Zamri bin Osman and Rina Fadhilah binti Ismail

3. The Mediating Role of Interpersonal Trust in the Relationship between Formality of Performance Evaluation and Managerial Performance: Empirical Evidence from Malaysia
Zarinah Abdul Rasit, Nurul Nadiah Kamalolzaman, Sharina Tajul Urus and Nadiah Abd Hamid

4. Corporate Characteristics and Sustainability Reporting: From the Lens of the Legitimacy Theory
Fadzlina Mohd Fahmi, Nur Fathin R Azmi, and Tuan Zainun Tuan Mat

5. Fraud Diamond Factors, Risk Management Practices and the Likelihood of Fraud among Financially Distressed Companies Listed on the Malaysian Stock Exchange
Wan Noor Asmuni Wan Fauzi, Marziana Madah Marzuki, Muhaniza Zainal Ariffin and Nor Balkish Zakaria

6. Perspectives on Public Financial Management Reforms in Ghana
Alex Amankwah-Poku and Alexander Preko

7. Measuring Good Public Governance in the Local Governments of Indonesia: A Multidimensional Index
Rafrini Amyulianthy, Ruhaini Muda , Jamaliah Said and Dyah Setyaningrum

8. The Institutionalization and Processual Elements of Operational Risk Management as a Best Practice in a Government-Linked Organization: A Case Study in Malaysia
Siti Afiqah Zainuddin, Borhan Abdullah, Noorshella Che Nawi, Tahirah Abdullah, Noorul Azwin Md Nasir and Nur Izzati Mohamad Anuar

9.  Efficiency in Giving Back to the Masses: Insights from ESG and Non-ESG Firms in Selected East Asian Countries
Hafiz Ali, M., Abdul Rahim, N., Yahya, M.H and Kamarudin, F.

10. Ethical Decision Making Among Auditors in Indonesia: Examination on State Professional Skepticism and Auditor Independence
Yanto Kamarudin, Zuraidah Mohd Sanusi, Sharifah Nazatul Faiza Syed Mustapha Nazri, Budi Frensidy and Yusarina Mat-Isa