Volume 20 Issue 2, August 2025

2.

NAVIGATING ISLAMIC EQUITY CROWDFUNDING: A CASE STUDY OF ATA PLUS IN MALAYSIA

Habibah Solehah Ramli, Md. Faruk Abdullah and Md. Kausar Alam                                                    

3.

EXPLAINING PENNY STOCK RETURNS VERSUS NON-PENNY STOCK RETURNS FROM LIQUIDITY PERSPECTIVE

Sharifah Nadhira Syed Sallehuddin, Norliza Che-Yahya and Soo-Cheng Chuah

4.

THE HIDDEN NEXUS: EXPLORING FINANCIAL DETERMINANTS OF FRAUD IN MALAYSIAN PUBLIC LISTED COMPANIES

Amirah Husna Rozaidi, Norfadzilah Rashid, Tuan Zafierah Tuan Zainazor and Noor Emilina Mohd Nasir

5.

INFLUENCE OF REPORTING TONE ON ORGANISATIONAL PERFORMANCE: AN EXPLORATION OF AGENCY AND BEHAVIOURAL THEORY ACROSS CHINESE FIRMS

Hammad Hassan Mirza, Muhammad Haroon Rasheed, Maria Sultana, Ahsen Saghir, Jamshed Khalid and Nordiana Mohd Nordin

8.

WHY SMEs COMPLY: AN EMPIRICAL INVESTIGATION OF TAX KNOWLEDGE, TRUST, SYSTEM PERCEPTION, AND PENALTIES IN MALAYSIA'S SELF-ASSESSMENT ENVIRONMENT

Siti Madihah Ahmad Sabri, Zarinah Abdul Rasit, Norziaton Ismail Khan, Nadiah Abd Hamid and Sharina Tajul Urus

10.

SECTOR-SPECIFIC ANALYSIS OF ESG TRENDS USING GLASSDOOR RATINGS IN MALAYSIA

Wazirah Ariffah Bakar, Mohd Shazwan Mohd Ariffin and Siti Seri Delima Abdul-Malak

11.

ENHANCING ADOPTION OF ONLINE ZAKAT PAYMENT SYSTEMS: A STUDY ON TECHNOLOGY READINESS, PERCEIVED RISK, AND TRANSPARENCY IN MALAYSIA

Nisrin Alyani Ishak, Rahayu Abdul Rahman, Maizura Meor Zawawi, Fatimah Alwi and Roslan Abd Wahab

13.

MAPPING THE RISK MANAGEMENT LANDSCAPE: A BIBLIOMETRIC AND PRACTITIONER-VALIDATED THEMATIC ANALYSIS

Hendri Setyawan, Nor Balkish Zakaria, Yvonne Joseph Ason, Kazi Musa and Iylia Dayana Mohamed Izwan

14.

EXAMINING THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON AUDIT FEES

Muhammad Zharif Suhaimi, Suhaily Hasnan, Khairul Ayuni Mohd Khairuddin, Shariffah Hazirah S Jainal, Rina Fadhilah Ismail and Anderes Gui

15.

QUALITY OF INDEPENDENT ASSURANCE STATEMENTS IN CORPORATE GOVERNANCE AND ACCOUNTABILITY

Renato Sitompul, Ramesh Nair, Zuraidah Mohd. Sanusi, Syahrul Amar Ahmad and Farid A. Sobhani