EDITORIAL BOARD Chairman YBhg. Datuk Dr. Yacob Mustafa Accountant General of Malaysia Deputy Chairman Tn. Haji Rozaimi IdrisDeputy Accountant General of Malaysia Chief Editor Dr. D Joyce Christina Dharmaraj Deputy Director National Accounting Institute (IPN) Editors Prof. Dr. Zakiah Saleh ProfessorUniversiti Malaya Assoc. Prof. Ts. Dr. Aidi AhmiAssociate Professor Universiti Utara Malaysia Dr. Siti Alawiah SirajAssistant ProfessorInternational Islamic University Malaysia Prof. Dr. Zulkarnain Muhamad SoriProfessorInternational Centre For Education in Islamic FInance (INCEIF) Dr. Yusuf KarbhariReader in Accounting Cardiff University, UK Dr. Murni SubrotoAccountant General's Departmentof Malaysia Pn. Hawariah IdrisDirector National Accounting Institute (IPN) Dr. Shahril Baharim State TreasurySelangor of State Treasury Dr. Saleh HashimAccountant General's Departmentof Malaysia Managing Editor Nor Azeema OmarPrincipal Assistant DirectorNational Accounting Institute (IPN) JOURNAL ADMINISTRATORS Suzalina IbrahimSenior Assistant DirectorNational Accounting Institute (IPN) Nur Diyana MusaAssistant DirectorNational Accounting Institute (IPN) Amran AbdullahAssistant AccountantNational Accounting Institute (IPN) Nurul Farhana AliasAssistant Information Technology Officer National Accounting Institute (IPN) (Effective: 1 / 1 / 2022 - 31 / 12 / 2023)