C O N T E N T S

1. Unlocking Government Effectiveness: The Interplay of Bureaucratic Quality, Information Technology, Voice and Accountability
Darusalam, Zuraidah Mohd Sanusi and Marijn Janssen

2. Corporate Reporting, Corporate Governance Mechanisms and Tax Aggressiveness: Evidence from Indonesia
Ninuk Dewi Kesumaningrum, Imbarine Bujang, Ruhaini Muda and Norhayati Mohamed

3. Valuation Techniques and Financial Statement Disclosures for Non-Bearer Plant Sustainability Performance in Indonesia
Widya Perwitasari, Norazida Mohammed, Nasir Sultan, Aria Farah Mita and Radziah Mahmud

4. Islamic Work Ethics, Good Corporate Governance Practices and Fraudulent Financial Statements
Reskino, Intan Salwani Mohamed, Norazida Mohamed and Endah Sulistyowati

5. Council’s Online Disclosure of Accountability Practices: Isomorphism Inquiries
Dayang Hafiza Abang Ahmad, Corina Joseph and Roshima Said

6. Is Environmental, Social and Governance (ESG) Disclosure Value Enhancing? Evidence from Top 100 Companies
Raja Adzrin Raja Ahmad, Mas Ervina Samsuddin, Nurul Azlin Azmi and Norhidayah Abdullah

7. Investor Sentiment Under the Maqasid Al-Shari’ah Compliance Asset Pricing Model: A Behavioral Finance Approach to Islamic Finance
Igo Febrianto, Norhayati Mohamed and Imbarine Bujang

8. Factors Impacting Professional Accounting Students' Satisfaction with Distance Learning: Evidence from A Malaysian Public University
Nazreen Sahol Hamid, Razana Juhaida Johari, Melissa Mam Yudi, Afizah Hashim, Norli Abd Talib and Sukirno Sukirno

9.  Factors Influencing Tax Compliance Among Tiktok Users Engaged in E-Commerce Activities in Malaysia
Munawarah Mahran, Siti Fatimah binti Abdul Rashid, Rosiati Ramli and Norul Syuhada Abu Hassan

10. The Intention of Empowering Excellence on The Path to Professional Qualification in Sustainable Development and Governance
Azleen binti Ilias, Nasrudin bin Baidi, Fazlida binti Mohd Razali and Rahida binti Abdul Rahman

11. The Social Construction of Risk: Evidence from UK Banks
Dominic Roberts and Ekililu Salifu

12. Management Incentives and Foreign Ownership Effect on Tax Avoidance with The Presence of Credit Risk
Vidiyanna Rizal Putri, Nor Balkish Zakaria, Jamaliah Said, Maz Ainy Abdul Azis and Mohammad Ravi Aditama Putra

13. Maintaining the Sustainability of the Regional Credit Guarantee Institution in Indonesia
Ericke Fridatien, Grahita Chandrarin and Diana Zuhroh