EDITORIAL BOARD Chairman YBhg. Datuk Dr. Yacob Mustafa Accountant General's Department of Malaysia, Malaysia Deputy Chairman YBrs. Puan Nor Yati AhmadAccountant General's Department of Malaysia, Malaysia Chief Editor Dr. D Joyce Christina Dharmaraj National Accounting Institute (IPN), Accountant General's Department of Malaysia, Malaysia Editors Prof. Dr. Zakiah Saleh Faculty of Business and Economics, Universiti Malaya, Malaysia Prof. Dr. Zulkarnain Muhamad SoriBNP-Paribas-INCEIF Centre for Islamic Asset and Wealth Management, INCEIF University, Malaysia Assoc. Prof. Ts. Dr. Aidi AhmiTunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Malaysia Dr. Ahmad Shukri bin Abdul GaniNational Accounting Institute (IPN), Accountant General's Department of Malaysia, Malaysia Dr. Murni SubrotoAccountant General's Department of Malaysia, Malaysia Dr. Saleh HashimAccountant General's Department of Malaysia, Malaysia Dr. Shahril Baharim Selangor State Treasury, Malaysia Dr. Siti Alawiah SirajKulliyyah Of Economics and Management Sciences, International Islamic University Malaysia, Malaysia Dr. Yusuf KarbhariCardiff Business School, Cardiff University, United Kingdom Managing Editor Nor Azeema OmarNational Accounting Institute (IPN), Accountant General's Department of Malaysia, Malaysia Journal Administrators Siti Munirah Ab MagidNational Accounting Institute (IPN), Accountant General's Department of Malaysia, Malaysia Nur Diyana MusaNational Accounting Institute (IPN), Accountant General's Department of Malaysia, Malaysia Amran AbdullahNational Accounting Institute (IPN), Accountant General's Department of Malaysia, Malaysia Khulafa NoraimanNational Accounting Institute (IPN), Accountant General's Department of Malaysia, Malaysia (Effective: 1 / 1 / 2022 - 31 / 12 / 2023)