ISSN 2180-4508 / eISSN 2682-9347

Editorial Board

Chairman

YBrs. Puan Nor Yati Ahmad

Accountant General’s Department of Malaysia, Malaysia

Deputy Chairman

YBrs. Puan Zainani Jusoh

Accountant General’s Department of Malaysia, Malaysia

Chief Editor

Dr. Ahmad Shukri Abdul Gani

National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia

Editor

Prof. Dr. Zulkarnain Muhamad Sori

INCEIF University, Malaysia

Prof. Yusuf Karbhari

Cardiff University, United Kingdom

Prof. Nurkholis

Universiti Brawijaya, Indonesia

Assoc. Prof. Ts. Dr. Aidi Ahmi

Universiti Utara Malaysia,
Malaysia

Dr. Siti Alawiah Siraj

International Islamic University Malaysia,
Malaysia

Dr. Haslida Abu Hassan

Universiti Malaya, Malaysia

Managing Editor

Suhana Mat Nawi

National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia

Journal Administrators

Anati Zawana Rahmat

National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia

Siti Munirah Ab Magid

National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia

Nur Diyana Musa

National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia

Amran Abdullah

National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia

Mohd Shyazali Salleh

National Accounting Institute (IPN),
Accountant General’s Department of Malaysia, Malaysia

Nik Nazifa Nik Ab. Hamid

National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia