C O N T E N T S

1. THE EFFECT OF FINANCIAL INNOVATION ON BANK PROFITABILITY: ASSESSING THE ROLE OF COUNTRY-LEVEL CORPORATE GOVERNANCE IN ASIAN COUNTRIES
Hussain Abbas, Guo Fei, Kalsoom Rafique and Shah Abbas

2. BOARD GENDER DIVERSITY EFFECT TO VARIOUS EARNINGS MANAGEMENT ESTIMATION MODELS
Iylia Dayana Mohamed Izwan, Muhammad Ahmad Dost Muhammad, Nor Balkish Zakaria, Maslinawati Mohamad and Maizatul Akhmam Ahmad

3. BOARDROOM MATTER UNVEILED: NAVIGATING EXPERTISE, EDUCATION, GENDER, AND CORPORATE REPUTATION IN MALAYSIA
Elinda Esa, Nor Raihan Mohamad, Wan Zuriati Wan Zakaria and Nor Azlina Illias

4. IMPACT OF COVID-19 ON MUTUAL FUND RETURNS BY STYLE
Jacob Ongaki

5. INFLUENCE OF MANAGERIAL ETHICAL VALUES ON PERCEIVED EARNINGS QUALITY: EVIDENCE FROM JAPAN
Masumi Nakashima

 6. TOWARDS SUSTAINABLE SMALL AND MEDIUM ENTERPRISES (SMEs): AWARENESS AND OVERCOMING CHALLENGES
Mohamad Hanif Abu Hassan, Wahidah Shari, Norazlina Abd. Wahab, Adriana Asmaa' Mohd Ezanee and Noor Maimun Abdul Wahab

7.  EXPLORING THE DIFFUSION OF BIG DATA ANALYTICS WITHIN ACCOUNTING EDUCATION
Nur Insyirah Mohamed Sufian, Eley Suzana Kasim, Norlaila Md Zin and Surtikanti Surtikanti

8.  STRENGTHENING THE ACCOUNTABILITY MECHANISMS AS A STRATEGY TO COUNTER THE RISK OF CORRUPTION IN THE PUBLIC SECTOR OF THE MALDIVES
Fathimath Rasheed, Jamaliah Said, Norziaton Ismail Khan

 9. SYNERGIZING HUMAN RESOURCES AND MANAGEMENT ACCOUNTING IN MANAGING FLEXIBLE WORK ARRANGEMENT: A BALANCED SCORECARD MODEL
Sharifah Rahama Amirul, Sharifah Milda Amirul, Rasid Mail, Jainurin Justine@Abdul Aziz and Jakaria Dasan

 10. THE IMPORTANCE OF PROFESSIONAL SKEPTICISM IN DETECTING MONEY LAUNDERING: INVESTIGATING OFFICERS’ PERSPECTIVE
Sharifah Nazatul Faiza Syed Mustapha Nazri, Siti Hajar Che Jailani, Salwa Zolkaflil, Noor Haslina Ismail and Sharifah Norzehan Syed Yusuf

 11. RUSSIAN INVASION OF UKRAINE: IMPACT ON STOCK TRADE VOLUME AND PRICE OF INDONESIAN COAL COMPANIES
Batsyeba Sundari, Rahmawati and Budiasih 

 12. TAX EVASION TENDENCIES IN MALAYSIA: DO DEMOGRAPHIC PROFILES MATTER?
Olivia @ Biah Binti Galus Owing, Maslinawati Mohamad, Hairul Suhaimi Nahar and Nurhidayah Yahya

13. A PEST ANALYSIS OF DYNAMIC LEADERSHIP DURING A CRISIS IN THE ASEAN REGION
Afzal Izzaz Zahari, Jamaliah Said, Oliver S. Crocco and Airuddin Ahmad

14. FINANCIAL SUSTAINABILITY OF CROSS-BORDER E-COMMERCE OF SMALL MEDIUM ENTERPRISES IN CHONGQING, CHINA
Zhao Mingying, Wen Shunmin and Amrizah Kamaluddin

15. FACTORS AFFECTING THE IMPLEMENTATION OF ZAKAT ACCOUNTING IN INDONESIA
Khusnul Hidayah, Dalila Daud and Rintan Nuzul Ainy