C O N T E N T S 

1. The Relationship Between Auditor’s Thinking Styles and Professional Skepticism: Who Should We Hire?
Sharifah Nazatul Faiza Syed Mustapha Nazri, Wan Nur Lina Wan Hassan, Salwa Zolkaflil and Fauziah Yusof

2. Enhancing Corporate Performance in Nigeria: The Role of Audit Committee Characteristics and Corporate Governance Mechanisms
Mustapha Jamiu, Norfadzilah Rashid and Razana Juhaida Johari

3. Improving the Individual Contextual Performance of Industrial Enterprises in Oman via Harmony Between the Pillars of Organisational Knowledge Capabilities
Samir Hammami, Moaz Gharib, Mohammad Soliman and Nadia Abdelhamid Abdelmegeed Abdelwahed

4. Application of Technology- Organization- Environment (TOE) Framework on Big Data Analytics Deployment in Manufacturing and Service Industry
Sharina Tajul Urus, Fahzilah Rahmat, Intan Waheedah Othman, Sharifah Nazatul Faiza Syed Mustapha Nazri and Zarinah Abdul Rasit

5. Driving Economic Resilience: Assessing Cash Waqf’s Influence On Micro-Business Sustainability in Malaysia
Soliha Sanusi, Muhammad Hakimi Mohd Shafiai, Aliyu Dahiru Muhammed, Nur Izzaty Mohamad and Aziatul Waznah Ghazali

6. The Mediating Role of Competitive Advantage in the Relationship Between Entrepreneurial Leadership and Financial Performance in Indonesian Private Higher Education
Siti Samsiah, Nik Maheran Nik Muhammad, Linda Hetri Suriyanti, Siti Afiqah Zainuddin and Siti Rodiah

7. Financial Subsidies, Tax Incentives, and Innovation Quality: Empirical Evidence from High-Tech Enterprises in Sichuan Province, China
Qiuhong Liu, Rani Diana Othman and Siti Nurhazwani Kamarudin

8. CEO Characteristics, Ownership, and Earnings Management in Indonesian Public Listed Companies with Two-Tier Boards
Doni Sagitarian Warganegara, Norhayati Mohamed and Imbarine Bujang

9. Corporate Tax Aggressiveness and Firm-Specific Influences in Malaysia's Industrial Sector
Noor Emilina Mohd Nasir, Norfadzilah Rashid, Siti Nasuha Muhmad, Najihah Marha Yaacob and Siti Nurhazwani Kamarudin

10. Takaful Surplus Management and Allocation for Various Sustainable Modes: Shari`Ah and Regulatory Requirements
Md. Habibur Rahman, Md. Faruk Abdullah, Hartini Binti Ab Ghani and Salman Bin Lambak

11. The Development and Implementation of a Crowdfunding Waqf Micro Takaful Model in Malaysia
Siti Aisyah Mazlan, Wan Jemizan Wan Deraman, Fauzilah Salleh and Muhammad Shahrul Ifwat Ishak

12. Determinants of Income Smoothing Practice in Indonesia Manufacturing Companies
Angelina Sagita and Patricia Diana

13. T Risk Tolerance, Perceived Usefulness and Intention to Subscribe to Digital Unit Trust
Sunitawati Karim, Nor Balkish Zakaria, Emeer Danial Rohaizat,Dewi Fariha Earnest Abdullah, Elif Baykal and Rizqa Anita

14. A Shari’ah-Compliant Framework for Value Creation: Case Study of the State Islamic Religious Council
Norhayati Wahib, Nadiatul Akma Rosle, Hidayahtul Khusna Abdul Malik, Farah Aida Ahmad Nadzri, Sharifah Norzehan Syed Yusuf

15. Investigating the Effect of Insurance Literacy on Sustainable Performance in Small and Medium Enterprises
Murtala Garba, Fauzilah Salleh and Usman Ahmed Hafiz