EDITORIAL BOARD Chairman YBrs. Puan Nor Yati AhmadAccountant General's Department of Malaysia,Malaysia Deputy Chairman YBrs. Puan Zainani JusohAccountant General's Department of Malaysia, Malaysia Chief Editor Dr. Ahmad Shukri bin Abdul GaniNational Accounting Institute (IPN), Accountant General's Department of Malaysia, Malaysia Editors Prof. Dr. Zulkarnain Muhamad SoriINCEIF University, Malaysia Assoc. Prof. Ts. Dr. Aidi AhmiUniversiti Utara Malaysia, Malaysia Dr. Siti Alawiah SirajInternational Islamic University Malaysia, Malaysia Dr. Haslida Abu HasanUniversity Malaya,Malaysia Prof. Yusuf KarbhariCardiff University, United Kingdom Managing Editor Suhana Mat Nawi National Accounting Institute (IPN), Accountant General's Department of Malaysia, Malaysia Journal Administrators Anati Zawana RahmatNational Accounting Institute (IPN), Accountant General's Department of Malaysia, Malaysia 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 Mohd Shyazali bin SallehNational Accounting Institute (IPN), Accountant General's Department of Malaysia,Malaysia Muhammad 'Aqil Abd RahmanNational Accounting Institute (IPN), Accountant General's Department of Malaysia,Malaysia (Updated Info as at 1 August 2024)