Volume 20 Issue 3, December 2025 (In Press)

1. 

GREEN MONEY, GREY RESULT: DOES GREEN FINANCE MATTERS?

Siti Sarah Abdul Razak, Norli Ali and Nurhazrina Mat Rahim

2.

AN EMPIRICAL ANALYSIS OF THE DETERMINANTS OF FINANCIAL REPORTING QUALITY IN JAPANESE NONPROFIT ORGANIZATIONS: FOCUSING ON GOVERNANCE

Yoshihito Enomoto, Rohaida Basiruddin and Masumi Nakashima                                                  

7. 

THE ROLE OF SOSIO-CULTURAL CONTEXT: ANALYZING CAUSAL FACTORS AND PREVENTION STRATEGIES FOR FRAUD IN YOGYAKARTA AND LOMBOK

Eka Wirajuang Daurrohmah, Anton Robiansyah, Hendrian, Ahmad Try Handoko and Halim Dedy Perdana

8.

CORPORATE COMMITMENT TO WATER SUSTAINABILITY: DETERMINANTS OF WATER DISCLOSURE IN MALAYSIA’S AGRICULTURE AND HEALTHCARE SECTORS

Noor Afzalina Mohamad, Zaira Aniza Samsudin, Zalailah Salleh, Norakma Abd Majid and Siti Norsakinah Sh Ahmad

9

THE INFLUENCE OF DIGITALIZATION OF INTERNAL AUDIT EFFICACY IN THE PUBLIC SECTOR: MALAYSIAN CHAPTER

Sarah Nur Aisyah Kay Abdullah, Sharifah Nazatul Faiza Syed Mustapha Nazri, Salwa Zolkaflil3, Nur Aima Shafie and Rohana Mohd Noor

10.

AUDITORS’ ETHICAL JUDGMENT IN FRAUD INVESTIGATION: THE ROLES OF EMOTIONAL INTELLIGENCE, MORAL COURAGE AND COMPETENCY

Udi Pramiudi, Yusarina Mat Isa, Zuraidah Mohd Sanusi, Hery Subowo and Gokhan Silahtaroglu