ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)

BEYOND TRANSPARENCY: FEMALE DIRECTORS AND CONSERVATIVE SUSTAINABILITY DISCLOSURE PRACTICES

2026-09-09T12:42:47+08:00

Board gender diversity is often linked to greater governance, accountability, and sustainability reporting. Previous research, however, have shown inconsistent results, suggesting that female on board may influence sustainability disclosure in a different way than is commonly presumed. To fill this research gap, this study aims to extend an empirical literature on the relationship between female directors and sustainability reporting quality (SRQ) among Malaysian-listed firms. This study used panel data analysis with data collected from 77 Malaysian-listed firms from 2021 to 2023. Board gender diversity was measured by the proportion of female directors to the total number of directors on the board. The quality of sustainability reporting was assessed using an index developed based on the Bursa Malaysia Sustainability Reporting Framework and related sustainability toolkits. The index examined the extent and quality of sustainability disclosure. The results showed a strong negative relationship between female board representation and SRQ. By using Critical Mass Theory, this study further analyses the negative effect of female on board and SRQ. The result confirmed that the negative correlation becomes greater when women account for more than 30% of the board and companies appoint three or more female directors. This conclude that companies with higher female representatives have lower SRQ scores. In addition, this study adds to the literature on board gender diversity, sustainability reporting, and Critical Mass Theory by demonstrating that increased female representation may lead to more conservative disclosure practices rather than more broad reporting. The findings also offer practical implications for regulators and policymakers, by suggesting that more sustainability disclosure rules may be required to minimise selective reporting and lower the possibility of greenwashing behaviour.

WORKPLACE REALITIES AMONG ACCOUNTING INTERNS IN MALAYSIA: EVIDENCE FROM INTERNSHIP FIELD REPORTS

2026-09-14T21:56:59+08:00

The accounting profession evolves in response to technological advancements, changing workforce expectations, increasing regulatory requirements and growing business complexity. Internship programmes play an important role in preparing accounting students for professional employment by exposing them to first-hand workplace environments. Previous studies have examined internship effectiveness, employability skills and workplace readiness, but relatively little attention has been given to understanding workplace issues observed by accounting students during internship placements. This study explores workplace realities reflected in accounting internship field reports prepared by accounting students during their industrial training. Using a qualitative document analysis approach, twelve (12) internship field reports were analysed using thematic analysis. The findings revealed five major themes, namely digital transformation in accounting practice, ethical and professional challenges, audit and compliance challenges, workforce sustainability and employee wellbeing, and professional complexity and adaptation. The analysis shows that internship experiences provide students with opportunities to observe and reflect on workplace realities extending beyond technical accounting tasks. The study contributes to accounting education literature by demonstrating the value of internship field reports as a source of qualitative evidence and providing insights into workplace realities from the perspective of future accounting professionals.

BEYOND USABILITY: SOCIAL IMAGE AND PERCEIVED USEFULNESS AS DETERMINANTS OF ONLINE CASH WAQF INTENTION AMONG MALAYSIAN ACCOUNTING UNDERGRADUATES

2026-09-14T23:25:28+08:00

This study explores the factors that influence the intention to use Online Cash Waqf among 133 undergraduate accounting students at a single public university in Malaysia and tests the validity of three factors, namely Face Concern, Perceived Ease of Use and Perceived Usefulness, based on the literature of technology acceptance model and social-influence research. The study employed a survey-based design and analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results indicate that Face Concern and Perceived Usefulness significantly and positively influence the intention to participate in online cash waqf, but not Perceived Ease of Use, with the three predictors collectively accounting for 48.2% of the variance in the intention. In this sample, it seems that usability has a lesser role in driving engagement with digital philanthropy than the social image and perceived benefit of the platform itself. The study also adds to the existing literature on digital Islamic philanthropy, in that it simultaneously tests an image-based mechanism with the TAM's utilitarian predictors in a single model and provides practical recommendations for waqf institutions and platform developers based on the findings of the study, such as the introduction of donor-recognition features on the platform and the reporting of impacts to the donor through transparent reporting. Some of the study's limitations are that it was conducted in one institution of accounting students and that variables like trust, religiosity, and institutional credibility were not included, and need to be added in future research before the patterns found from the study are generalizable to donors in general.

THE INFLUENCE OF BASIC PSYCHOLOGICAL NEEDS ON THE PERFORMANCE OF INSURANCE AGENCIES: A QUANTITATIVE ANALYSIS OF CLIENT ACQUISITION

2026-09-11T15:56:19+08:00

Background: The role of financial incentives as a major determinant of sales performance is widely explored. However, little research examines the impact of psychological need satisfaction on Client Acquisition (CA) in emerging markets such as Malaysia. Drawing on Self-Determination Theory (SDT), this study conceptualises Basic Psychological Needs Satisfaction (BPNS) as Agent Empowerment (autonomy), Professional Efficacy (competence), and Organisational Synergy (relatedness). Methodology: A quantitative pilot study was undertaken with 50 life insurance agents in Malaysia to examine preliminary relationships, test the reliability of the measures, and assess the viability of the suggested research model. The pilot study was conducted with 50 life insurance agents in Malaysia to investigate preliminary relationships, assess the properties of the measurement scales, and evaluate the feasibility of the proposed research model. Accordingly, data collected from a structured questionnaire were analysed using IBM Statistical Package for Social Sciences (SPSS) Statistics (v.29) through descriptive statistics, Cronbach’s Alpha, Pearson’s correlation, and multiple linear regression. Results: Bivariate correlation analysis indicated that Agent Empowerment, Professional Efficacy, and Organisational Synergy were significantly positively related to CA (p < .001). The total regression model explained 47.7% of the variance in CA (R2 = .477, F = 12.412, p < .001), a moderate effect size. Conversely, in the multivariate model, none of the independent variables was statistically significant (p > .05). This reduction signifies substantial shared variance among the psychological variables, possible multicollinearity, and the role of unmeasured structural and market factors. Conclusion: Findings reveal that satisfaction of basic psychological needs alone is insufficient to explain objective sales performance and underscore the need to couple motivational models with contextual and market-contingency frameworks. Furthermore, insurance companies are encouraged to complement empowerment and motivational efforts with structured sales training, strong leadership support, Customer Relationship Management (CRM) technology, and a competitive commercial positioning to enhance CA.

HUMAN–AI SYNERGY IN AUDITING: A SYSTEMATIC REVIEW OF EMERGING EVIDENCE ON AUDIT QUALITY

2026-09-03T10:14:35+08:00

This systematic literature review explores the interplay between artificial intelligence (AI) and human capital in shaping future audit quality. Using the PRISMA framework, 33 peer-reviewed articles from Scopus and Web of Science (2021–2025) were analysed to assess how AI capabilities and human expertise jointly influence audit outcomes. Findings reveal that AI technologies, particularly machine learning and data analytics, significantly improve audit efficiency, accuracy, and risk detection. However, human capital remains essential for sustaining professional qualities such as scepticism, ethical judgment, and client trust. The review identifies five key themes: (1) auditors’ competencies in the AI era, (2) AI adoption and readiness in audit firms, (3) AI’s impact on audit quality and reporting, (4) AI-driven audit models and methodologies, and (5) governance, ethics, and auditability of AI. The study concludes that optimal audit quality depends on integrating AI’s technical strengths with human critical thinking and ethical decision-making. Practical implications emphasise strategic investment in auditor training, organisational readiness, and governance frameworks to enable effective human-AI collaboration. This research offers an integrative perspective, positioning the synergy between technology and human expertise as the cornerstone for advancing audit practices and ensuring high-quality outcomes in the evolving digital landscape.

EXPLORING THE FACTORS INFLUENCING AUDITOR INDEPENDENCE: EVIDENCE FROM THE MALAYSIAN CONTEXT

2026-09-11T16:56:07+08:00

Auditor independence is a key component in ensuring audit quality, financial reporting credibility, and investor confidence. However, increasing concerns over audit failures, corporate scandals, and the growing commercialisation of the auditing profession have intensified debates regarding auditors’ ability to maintain objectivity and professional skepticism. In Malaysia, corporate scandals such as Serba Dinamik Holding Berhad have created awareness regarding the effectiveness of auditor independence despite ongoing regulatory enforcement and governance initiatives. The objective of this conceptual paper is to explore the key determinants or factors influencing auditor independence within the Malaysian context. This study found that long-term audit tenure, high audit fees from non-audit services, the effectiveness of the audit committee, and ethical culture within audit firms are among the factors that may affect auditor independence. The methodology used is a conceptual review approach by critically performing content analysis of previous literature from globally and Malaysian perspective. Besides, this study integrates multiple theoretical perspectives, such as agency, institutional, and economic bonding theory, to provide a comprehensive understanding of the factors that affect an auditor's independence. Previous literature remains inconclusive, especially regarding the effect of audit tenure and non-audit services on auditor independence. Many of the existing studies also focus on developed economies, with limited attention to developing markets such as Malaysia, where concentrated ownership structures, political influence, and evolving governance environments may shape auditor behaviour differently. This paper also suggests a conceptual framework by explaining how economic pressures, governance mechanisms, institutional environments, and ethical considerations may influence auditor independence in Malaysia. The study contributes significant facts for regulators, audit firms, and policymakers in maintaining audit quality, strengthening corporate governance, and enhancing financial reporting integrity. Therefore, the public trust toward the accounting profession can be enhanced by maintaining auditor independence during the performance of services.

THE ROLE OF SOCIAL CAPITAL IN SUPPORTING WOMEN MICRO-ENTREPRENEURS: A CONCEPTUAL PERSPECTIVE

2026-09-14T22:52:22+08:00

Women micro-entrepreneurs face challenges in obtaining financial resources, business information, and formal support. Social relationships can help them obtain resources and support that may not be easily available through formal channels. This paper examines how social capital supports women micro-entrepreneurs by focusing on three dimensions: bonding, bridging, and linking social capital. Based on existing literature, the paper discusses the different forms of support available through these social relationships. Bonding social capital provides emotional, financial, and operational support through family members, relatives, and close friends. Bridging social capital connects women micro-entrepreneurs with wider networks that provide information, knowledge, and business opportunities. Linking social capital connects them with formal institutions and support agencies that offer financing, training, advice, and other business support. The paper shows that these three dimensions provide different but complementary forms of support for women micro-entrepreneurs. It also discusses how family, business, and social circumstances may affect the way women develop and use these relationships. The paper offers practical suggestions for organisations and agencies that support women micro-entrepreneurs.

STUDENTS’ INTENTION TO PURSUE ACCOUNTING IN A DIGITALLY TRANSFORMING PROFESSION: THE MODERATING ROLE OF GENDER AND SOCIOECONOMIC STATUS

2026-09-09T13:21:14+08:00

The accounting profession is rapidly changing through technological advancements. However, students’ interest in pursuing an accounting degree has been very variable. This study will address the discrepancy by creating a conceptual model that identifies the primary drivers of students' career decisions and will incorporate several moderating influences. Using the Theory of Planned Behaviour, the study takes a minimalist approach and uses two direct measures of intention of perceived career opportunities and technology perception. In contrast to previous studies, technology perception will be examined from a dual paradigm of its positive enabling effects and negative disruptive effects on the accounting profession. Additionally, gender and socioeconomic status will serve as moderator variables in order to understand variations in students' decision making. Ultimately, this study seeks to establish insight into students' responses to an increasingly technologically driven profession. Finally, the study will conclude with suggestions for further research and theoretical development.

EXPLORING CONSUMER BEHAVIOUR TOWARDS HALAL COSMETICS: A RECENT SYSTEMATIC REVIEW

2026-09-03T09:59:46+08:00

The growing demand for halal cosmetics has attracted increasing academic attention due to the expanding global halal market and changing consumer preferences. Despite the rapid growth of research in this area, existing studies remain fragmented, with findings dispersed across different behavioural perspectives, making it difficult to obtain a comprehensive understanding of the factors influencing consumer behaviour towards halal cosmetics. Therefore, this study systematically reviews the existing literature to synthesise current evidence and identify the major themes that characterise consumer behaviour in the halal cosmetics context. The review was conducted following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. An advanced search strategy was performed using the Scopus and Web of Science databases with the keywords “halal” and “cosmetic,” covering publications from 2021 to 2026. Following the identification, screening, eligibility assessment and quality evaluation processes, 23 primary studies met the inclusion criteria and were included in the final synthesis. The thematic analysis revealed three dominant research themes: (1) Consumer Purchase Intention and Behaviour toward Halal Cosmetics, (2) Brand Loyalty, Repurchase, and Switching Behaviour, and (3) Consumer Perceptions, Attitudes, and Psychological Drivers. The findings indicate that purchase intention is primarily influenced by factors such as halal knowledge, religiosity, halal certification, product quality, trust, social influence, and digital communication. Post-purchase behaviour is largely associated with consumer satisfaction, perceived value, brand trust, and switching motivations, while psychological factors, including attitudes, perceptions, awareness, and beliefs, consistently shape consumer decision-making across different market segments. This review consolidates the current body of knowledge by providing a structured synthesis of the determinants of consumer behaviour towards halal cosmetics and highlights prevailing research directions. The findings offer useful insights for researchers, practitioners, and policymakers in developing evidence-based strategies to strengthen consumer confidence and support the sustainable growth of the halal cosmetics industry.

DRUG SMUGGLING, MARITIME MOBILITY, AND ENFORCEMENT CHALLENGES IN SABAH’S BORDER SECURITY GOVERNANCE

2026-09-11T16:41:52+08:00

Drug smuggling along Sabah's maritime border remains one of Malaysia's most complex transnational security challenges. This vulnerability is driven by the state's extensive coastline, dispersed island communities, porous maritime boundaries, numerous informal sea routes, and strategic proximity to Indonesia and the southern Philippines, all of which facilitate illicit cross-border movement and complicate maritime law enforcement. Despite intensified enforcement efforts, limited research has examined how Sabah's maritime geography shapes drug smuggling vulnerability and influences the operational responses of border enforcement agencies. This study addresses this gap by investigating how Sabah’s unique maritime geography structures opportunities for transnational drug trafficking and how enforcement agencies interpret, adapt to, and respond to these spatial security challenges. Using a qualitative case study approach, this study integrates document analysis with semi-structured interviews involving enforcement officers and key informants from major Malaysian maritime and border security agencies, including the Royal Malaysia Police (PDRM), Malaysian Maritime Enforcement Agency (APMM), Royal Malaysian Customs Department (JKDM), Malaysian Armed Forces (ATM), and the Eastern Sabah Security Command (ESSCOM). The findings reveal that drug smuggling in Sabah is not driven solely by enforcement deficiencies. Rather, it is structurally enabled by the state's vast maritime space, informal laluan tikus (rat trails), the mobility of small vessels, geographical concealment, time-based evasion strategies, and persistent cross-border maritime connectivity. Collectively, these conditions reduce the effectiveness of enforcement coverage, blur the distinction between legitimate and illicit maritime movement, and enable smuggling networks to adapt rapidly in response to changing patrol patterns and enforcement operations. This study extends the literature on maritime border security, border governance, and maritime criminology by conceptualising drug smuggling in Sabah as a challenge of spatially constrained governance rather than merely an enforcement deficit. The findings provide practical guidance for strengthening maritime surveillance, intelligence-led enforcement, inter-agency coordination, border community engagement, and regional security cooperation across archipelagic and coastal border regions.

ORGANIZATIONAL DETERMINANTS OF CYBER RISK OCCURRENCE IN MALAYSIAN LOCAL AUTHORITIES

2026-09-14T22:32:23+08:00

The increasing dependence on digital infrastructure has intensified the need for effective cyber risk management, particularly within public sector organizations such as local authorities. Within the context of Majlis Bandaraya Shah Alam (MBSA), the extent to which organizational factors, including cybersecurity policies, cybersecurity training, and leadership commitment, influence Cyber Risk Occurrence (CRO) requires empirical investigation. Although these factors have been recognised as important elements of cybersecurity governance, limited context-specific evidence is available regarding their relative contribution to CRO within Malaysian local authorities. Therefore, this study examines how organizational factors, namely cybersecurity policies, cybersecurity training, and leadership commitment, influence Cyber Risk Occurrence (CRO) within MBSA. A quantitative research design was adopted using a structured online questionnaire. Stratified random sampling was employed to ensure proportional representation of senior management (Officer A) and operational staff (Officer B). A total of 242 respondents participated in the study. Pearson correlation analysis revealed that Cybersecurity Policies (CP), Cybersecurity Training (CT), and Leadership Commitment (LC) were significantly associated with Cyber Risk Occurrence (CRO). However, multiple regression analysis identified cybersecurity training as the only significant predictor of CRO after controlling for the other organizational factors. The findings highlight the critical role of continuous employee training in strengthening organizational resilience against cyber threats. This study contributes to the cybersecurity literature by integrating Risk Management Theory, Human Capital Theory, and Transformational Leadership Theory to explain cyber risk occurrence in Malaysian local authorities. The findings also provide practical insights for policymakers, practitioners, and public sector organizations in strengthening cybersecurity governance, enhancing employee capabilities, and improving organizational cyber resilience.

FACTORS AND BARRIERS INFLUENCING THE INTENTION TO ADOPT ARTIFICIAL INTELLIGENCE (AI) AMONG ACCOUNTING PERSONNEL IN MALAYSIA

2026-09-09T12:59:57+08:00

Artificial Intelligence (AI) has been increasingly transforming accounting practices. Cloud accounting, predictive analytics, and intelligent auditing systems have been adopted by accounting industries to enhance the quality of financial reporting. Despite technological advancements and government efforts to accelerate the use of AI, AI adoption among Malaysian accounting personnel remains modest. Thus, this study aims to understand the factors that drive intention to adopt AI among accounting personnel in Malaysia. The study integrates the Technology Acceptance Model (TAM) and Innovation Resistance Theory (IRT) to investigate the effects of perceived usefulness, perceived ease of use, health crisis, attitude, value barrier, risk barrier, tradition barrier, and image barrier on the intention to adopt AI. The study adopted quantitative research design through a cross-sectional survey. Data were gathered from a total of 192 accounting personnel in Malaysia using purposive sampling technique Data analysis was performed using partial least squares structural equation modelling (PLS-SEM). The findings showed that perceived usefulness significantly influenced attitude and intention to adopt AI, while perceived ease of use significantly influenced attitude. Health crisis positively affected attitude toward AI adoption but insignificantly influenced intention to adopt AI. Attitude was found to significantly affect intention to adopt AI. However, value barrier, risk barrier, tradition barrier, and image barrier did not significantly influence intention to adopt AI. The findings suggest that accounting personnel in Malaysia are willing to accept AI adoption despite concerns regarding technological barriers. This study contributes to literature by developing a conceptual framework that integrates TAM and IRT in the context of AI adoption among accounting personnel. Furthermore, the findings will be useful to policymakers, professional bodies, and accounting firms in formulating strategies to increase AI adoption.

STUDENT PERCEPTIONS AND ENTREPRENEURIAL DRIVE: INSIGHTS FROM UITM'S ENTREPRENEURSHIP COURSES (ENT300)

2026-09-15T10:01:49+08:00

Entrepreneurship is included in the curriculum at Universiti Teknologi MARA (UiTM), but students may experience the course differently depending on their learning experiences, level of confidence and exposure to practical business activities. This study examines students’ perceptions of the ENT300 entrepreneurship course and their entrepreneurial intentions. It also considers the challenges students experienced and the aspects of the course that they found useful. A mixed-methods approach was used. Questionnaire data were obtained from 203 UiTM students, while qualitative data were collected through open-ended responses and interviews with 30 students involved in an entrepreneurship incubation programme. The quantitative analysis examined relationships between course perception, entrepreneurial self-efficacy, subjective norms and entrepreneurial intention. The qualitative responses were analysed thematically to identify common experiences and concerns reported by students. The quantitative results showed a moderate positive relationship between course perception and entrepreneurial intention (r = .51, p < .001). Regression analysis showed that course perception, entrepreneurial self-efficacy and subjective norms together explained 41.2% of the variance in entrepreneurial intention. Entrepreneurial self-efficacy was the strongest predictor (β = .445, p < .001). The qualitative findings provide further insight into these results. Students particularly valued business projects, teamwork, practical activities and exposure to real business situations. At the same time, they asked for more opportunities to work with actual businesses, updated case studies and more time for practical activities. The findings suggest that students generally value the ENT300 learning experience, but they also see room for greater practical exposure. The results should be interpreted as associations rather than causal effects because the study used a cross-sectional design. The findings may assist UiTM in reviewing the balance between classroom-based instruction and practical entrepreneurship activities.

EXAMINING THE HOUSING CONDITIONS OF LOW-INCOME OLDER PEOPLE IN URBAN SETTINGS: A SYSTEMATIC LITERATURE REVIEW (SLR)

2026-09-11T16:27:21+08:00

Population ageing and rapid urbanisation are transforming urban housing systems, creating multidimensional vulnerabilities for older persons. While housing is a critical determinant of healthy ageing, existing research remains conceptually fragmented. Prevailing frameworks in environmental gerontology, such as the Person-Environment Fit model, focus primarily on physical attributes. Similarly, conventional housing adequacy indices isolate structural elements from broader socioeconomic and sustainability factors. These traditional models often overlook critical dimensions like energy efficiency and climate resilience within low-income urban populations. This study addresses these conceptual limitations through a systematic literature review. The review identifies and integrates scattered indicators into a unified Integrated Sustainable Housing Condition Framework. Following the PRISMA 2020 guidelines, a structured search was conducted across the Scopus and Web of Science databases, identifying 19 empirical studies for the final synthesis. Methodological quality was appraised using the JBI Critical Appraisal Tools. The findings revealed that while physical housing quality and socioeconomic stability are well documented, there is a substantial deficiency in integrating sustainability and adaptive capacity, including energy efficiency and climate resilience. To address this, the study develops the Integrated Sustainable Housing Condition Framework, which elucidates the inter-dimensional linkages between structural integrity, financial burden, and environmental performance. The results demonstrate that economic constraints trigger a ripple effect, leading to structural neglect and increased energy poverty, which collectively undermine the health of low-income older persons.

SUPPLIER EVALUATION AT TIRTA MULIA KARIMUN REGIONAL PUBLIC COMPANY USING THE ANALYTICAL HIERARCHY PROCESS (AHP) METHOD

2026-09-09T12:48:24+08:00

Water is a very important source of life for society. The need for water for daily use in each region certainly varies, depending on the level of water consumption. Fulfillment of clean water for the people of Karimun Regency is managed by Regional Public Company Tirta Mulia Karimun. As a clean water service provider, the company must have strategies and more than one supplier as a precautionary measure to meet future needs that will continue to grow. With right suppliers, company can save on material costs, increase profits, and reduce the risk of disruptions. This study aims to evaluate supplier performance based on criteria that are indicators of measuring supplier performance using AHP method to conduct an in-depth assessment of various criteria that are relevant in supplier evaluation. Supplier performance evaluation is measured based on criteria as indicators such as quality, delivery, cost price, warranties and claims, supplier profile, and relationship and communication. The results of this study show that cost price criteria are the most important criteria in evaluating supplier performance with a weight value of 0.226. Followed by warranties and claims, supplier profile, delivery, relationship and communication, and quality. This indicates that when evaluating supplier performance at the company, respondents place greater emphasis on the cost price than on other criteria. In this study on supply chain management, the indicators used to measure cost/price criteria are discounts conformity and the overall cost or price. While the first rank of suppliers who have the most superior performance based on AHP is Supplier A with a weight value of 45.6313. Followed by Supplier B and Supplier C. This research is expected to help company in evaluating supplier performance to improve operational efficiency and potentially enhance customer satisfaction based on criteria that are indicators in assessing supplier performance.

PERSONAL TRAITS AND ATTITUDE AS DETERMINANTS OF COMPLIANCE OFFICERS IN REPORTING SUSPICIOUS TRANSACTION (STRS)

2026-09-14T22:11:17+08:00

The increasing sophistication of money laundering and terrorism financing has intensified the need for effective Anti-Money Laundering and Counter-Financing of Terrorism (AML/CFT) compliance within the global financial sector. In Malaysia, Reporting Institutions are legally required under the Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act 2001 (AMLA) to identify and report suspicious financial activities through Suspicious Transaction Reports (STRs). As the frontline personnel responsible for detecting and escalating suspicious transactions, compliance officers play a critical role in protecting the integrity of the financial system. Nevertheless, recent regulatory enforcement actions by Bank Negara Malaysia suggest that deficiencies in STR reporting continue to occur, highlighting the importance of understanding the human factors that influence reporting effectiveness. This conceptual paper examines the roles of personal traits and attitudes in shaping the STR reporting capability of compliance officers within Malaysian banking institutions. Drawing upon relevant literature in organizational behavior, ethics, and regulatory compliance, the paper argues that individual characteristics such as conscientiousness, integrity, ethical orientation, and positive attitudes toward regulatory compliance are fundamental in influencing professional judgement and reporting behavior. The paper further discusses how these behavioral attributes may enhance compliance officers' ability to identify, assess, and report suspicious financial activities accurately and in a timely manner. By synthesizing existing literature, this paper provides a conceptual understanding of the relationship between personal traits, attitudes, and STR reporting capability. The proposed framework contributes to the growing body of AML/CFT literature by highlighting the importance of behavioral factors in strengthening regulatory compliance. It also offers practical insights for financial institutions and regulators in developing recruitment, training, and professional development initiatives aimed at enhancing the effectiveness of suspicious transaction reporting and financial crime prevention.

STRENGTHENING FINANCIAL REPORTING INTEGRITY: A CONCEPTUAL PERSPECTIVE ON BOARD CHARACTERISTICS AND AUDIT QUALITY

2026-09-14T23:32:55+08:00

This conceptual paper aims to develop an integrated framework explaining how board diversity, the presence of foreign directors, board expertise, and audit quality influence earnings management. Grounded in the Resource-Based View theory, the paper develops a framework illustrating how these factors serve as strategic governance resources to mitigate earnings management and enhance financial reporting integrity. It proposes that a combination of a diverse and competent board of directors and high-quality audit oversight which can improve monitoring effectiveness and curb opportunistic management behavior, thereby, limiting opportunistic earnings management practices. The conceptual framework also delineates the interrelationships among these governance mechanisms and identifies research propositions for future empirical studies. This paper contributes to the corporate governance literature by integrating various governance mechanisms into a single conceptual model and offers practical insights to regulators, policymakers, corporate boards, and investors seeking to strengthen the integrity of financial reporting.

ḤALĀL QUALITY MANAGEMENT SYSTEM: INGREDIENTS CONTROL PRACTICES IN SINGAPORE’S ḤALĀL INDUSTRY

2026-09-11T16:01:22+08:00

Ingredient control practices signify one of the most important mechanisms in ensuring Ḥalāl integrity and consumer trust. In the Singaporean context, policies pertaining to ingredient control are embedded in the Ḥalāl Quality Management System (HalMQ), which is administered by Islamic Religious Council of Singapore (MUIS). These comprehensive policies facilitate Ḥalāl Certificate holders in compliance with Singapore Muis Ḥalāl Standards. These policies are particularly set to ensure integrity, authenticity, traceability and verification of ingredients sourcing, and prevent any infringements of religious principles. Using a descriptive-analytical approach, this study explores how managing of ingredient status is conceptualized and operationalized within Singapore’s HalMQ system. It determines the governance mechanisms underpinning ingredient ḥalāl status, addresses best practices, identifies existing challenges, and proposes strategic directions for enhancing ḥalāl management in Singapore, thus positioning it as a potential model for other ḥalāl industries in multicultural societies.

SUSTAINING MOBILE BANKING USE: INSIGHTS FROM CUSTOMERS IN THE NORTHERN REGION OF MALAYSIA

2026-09-09T12:34:39+08:00

Financial services delivery has changed because of quick uptake of mobile banking. The benefits that customers receive from mobile banking are what motivate everyday use. Customers are choosing online platforms over in-person transactions at a bank counter. In the age of information technology (IT), banking clients may complete transactions with a single click on their smartphones. The variables that affect users intend to continue using mobile banking have not been sufficiently investigated. Prior research has thoroughly investigated the elements that influence mobile banking usage. The long-term viability of digital banking services depends on knowledge of mobile banking continued usage, which is limited by this gap. This study examines the variables that affect the Northern Region of Malaysian customers inclinations to keep using mobile banking apps. Besides, this study used the Unified Technology Acceptance and Utilisation Theory (UTAUT2) to explain intentions of customers to continue using mobile banking apps. A quantitative survey of 291 mobile banking clients in Northern Malaysia was analysed using partial least squares structural equation modelling (PLS-SEM). Furthermore, the findings indicate that the intention of customers to keep using mobile banking apps in the Northern Region of Malaysia is significantly influenced by four (4) factors: performance expectation, effort expectations, social influence and facilitating conditions. Finally, this study establishes the foundation for further research into the variables affecting customers' inclination to stick with mobile banking apps in different parts of Malaysia.

CYBERSECURITY RISK DISCLOSURE IN ANNUAL REPORTS: A CONCEPTUAL FRAMEWORK WITH INSIGHTS FROM MALAYSIA

2026-09-11T17:04:07+08:00

As firms become increasingly dependent on digital technologies, cybersecurity has emerged as a critical governance and reporting issue. Consequently, stakeholders are demanding more transparent and decision-useful cybersecurity risk disclosure (CRD). Although regulatory expectations for cybersecurity reporting have increased, prior studies indicate that CRD remains largely boilerplate, inconsistent, and insufficient for stakeholder decision-making. Moreover, limited research has developed an integrated theoretical framework explaining the factors that influence the quality of CRD, particularly in emerging markets. This study proposes an integrated conceptual framework that explains how governance mechanism, regulatory pressures, and proprietary cost considerations jointly influence the quality of cybersecurity risk disclosure. Drawing on signalling theory, proprietary cost theory, and corporate governance theory, the proposed framework examines how board cybersecurity expertise, regulatory enforcement, and proprietary cost consideration shape firms’ cybersecurity disclosure decisions. The model represents firm's selective disclosure of cybersecurity information, providing testable propositions for future empirical work. Malaysia provides a distinctive research context because of its concentrated ownership structure, varying levels of board cybersecurity expertise, and evolving regulatory expectations under Bursa Malaysia and the Malaysian Code of Conduct Governance (MCCG). The proposed framework extends the accounting and information systems literature by providing a theoretically grounded basis for examining cybersecurity risk disclosure risk disclosure quality in emerging markets and offers testable propositions for future empirical research.

BEYOND THE LEDGER: INTER-ROLE CONFLICT AND WORK-LIFE BALANCE AMONG UNDERGRADUATE ACCOUNTING STUDENTS

2026-09-14T23:05:24+08:00

This study examines the determinants of perceived role conflict and its effect on work-life balance among Diploma in Accountancy students at Universiti Teknologi MARA, Perak Branch. It also explores the coping mechanisms and external support systems used by students to manage competing academic and non-academic responsibilities. Guided by Role Conflict Theory, this study employed a sequential explanatory mixed-methods design. Quantitative data were collected from 139 Diploma in Accountancy students and analysed using descriptive statistics and regression analysis through IBM SPSS Statistics Version 29. The qualitative phase involved semi-structured interviews with 15 purposively selected students, and the data were analysed using reflexive thematic analysis. Multiple regression analysis revealed that gender, part-time employment, and academic performance are the significant determinants of perceived role conflict. Part-time employment was the strongest predictor, followed by gender and academic performance. Simple linear regression further revealed that perceived role conflict had a significant negative effect on work-life balance. The qualitative findings identified three main themes: stress management strategies, challenges in balancing roles, and institutional support needs. The findings indicate that role conflict is a meaningful factor affecting students’ work-life balance. Although students used personal coping strategies such as exercise, entertainment, and social support, they also experienced time pressure, sleep deprivation, and financial strain.

PERSEPSI MAHASISWA TERHADAP PERAKAUNAN ZAKAT PENDAPATAN DI MALAYSIA: KAJIAN DI UITM PERLIS

2026-09-11T15:50:10+08:00

Zakat pendapatan merupakan tanggungjawab kewangan Islam yang memerlukan bukan sahaja kesedaran terhadap kewajipannya, tetapi juga kefahaman tentang cara pengiraan dan perakaunannya. Keperluan ini penting bagi mahasiswa yang bakal memasuki alam pekerjaan dan berpotensi menjadi pembayar zakat pendapatan. Namun, kajian berkaitan mahasiswa lebih banyak tertumpu kepada literasi zakat secara umum, bantuan zakat dan pengurusan institusi, sedangkan kefahaman tentang aspek perakaunan zakat pendapatan masih kurang diterokai. Kajian ini bertujuan meneliti tahap pengetahuan, persepsi dan sikap mahasiswa terhadap zakat pendapatan dan perakaunan zakat, menganalisis cabaran pemahaman, membandingkan tahap pengetahuan berdasarkan pendedahan kepada kursus berkaitan zakat, menguji hubungan antara persepsi dengan sikap, serta menilai langkah penambahbaikan literasi zakat. Kajian kuantitatif ini menggunakan reka bentuk tinjauan keratan rentas melibatkan 30 mahasiswa UiTM Cawangan Perlis yang dipilih melalui persampelan mudah. Data dikumpulkan melalui soal selidik berstruktur dan dianalisis menggunakan statistik deskriptif, Cronbach’s alpha, ujian t sampel bebas dan korelasi Pearson. Hasil kajian menunjukkan bahawa pengetahuan responden berada pada tahap sederhana (min = 3.16), manakala persepsi terhadap perakaunan zakat (min = 4.19) dan sikap terhadap amalan zakat (min = 4.15) berada pada tahap tinggi. Cabaran pemahaman pula berada pada tahap sederhana. Mahasiswa yang pernah mengikuti kursus berkaitan zakat mencatatkan tahap pengetahuan yang lebih tinggi berbanding mereka yang tidak pernah mengikutinya, t(28) = 3.39, p = .002, dengan saiz kesan yang besar (Cohen’s d = 1.25). Persepsi terhadap perakaunan zakat juga mempunyai hubungan positif yang kuat dengan sikap terhadap amalan zakat pendapatan (r = .769, p < .001). Responden turut menunjukkan sokongan yang tinggi terhadap latihan pengiraan, penggunaan aplikasi digital, peningkatan pendedahan pendidikan dan kerjasama dengan institusi zakat. Secara keseluruhannya, dapatan menunjukkan bahawa penerimaan yang positif terhadap zakat belum semestinya disertai penguasaan teknikal yang setara. Oleh itu, pendidikan zakat di universiti perlu memberi penekanan yang lebih besar kepada pembelajaran berbentuk praktikal dan aplikasi bagi menyediakan mahasiswa melaksanakan tanggungjawab zakat dengan lebih yakin apabila memasuki alam pekerjaan.

Income zakat is an Islamic financial obligation that requires not only awareness of its religious duty but also an understanding of how it is calculated and accounted for. This is particularly important for university students who will soon enter the workforce and may become future income zakat payers. However, studies involving university students have largely focused on general zakat literacy, zakat assistance, and institutional zakat management, while understanding of income zakat accounting remains relatively underexplored. Accordingly, this study examines students’ levels of knowledge, perceptions, and attitudes towards income zakat and zakat accounting, analyses the challenges they face in understanding income zakat, compares knowledge levels based on exposure to zakat related courses, tests the relationship between perceptions and attitudes, and evaluates measures to strengthen zakat literacy. This quantitative study employed a cross-sectional survey involving 30 students from UiTM Perlis Branch selected through convenience sampling. Data were collected using a structured questionnaire and analysed through descriptive statistics, Cronbach’s alpha, an independent samples t test, and Pearson correlation. The findings show that respondents’ knowledge was at a moderate level (mean = 3.16), while their perceptions of zakat accounting (mean = 4.19) and attitudes towards zakat practices (mean = 4.15) were high. The level of challenges in understanding income zakat was also moderate. Students who had attended zakat related courses recorded a significantly higher level of knowledge than those who had not, t(28) = 3.39, p = .002, with a large effect size (Cohen’s d = 1.25). Perceptions of zakat accounting were also strongly and positively associated with attitudes towards income zakat practices (r = .769, p < .001). Respondents further expressed strong support for practical calculation training, the use of digital applications, greater educational exposure, and collaboration with zakat institutions. Overall, the findings suggest that positive acceptance of zakat is not necessarily accompanied by an equally strong command of its technical aspects. Therefore, zakat education at universities should place greater emphasis on practical and application-based learning to better prepare students to fulfil their zakat responsibilities with confidence when they enter the workforce.

ARTIFICIAL INTELLIGENCE APPLICATIONS FOR ENHANCING SAFETY IN P-HAILING SERVICES: A SYSTEMATIC LITERATURE REVIEW

2026-09-03T10:06:26+08:00

The rapid growth of p-hailing services has transformed urban transportation and last-mile delivery operations, created new economic opportunities while simultaneously raising concerns regarding rider safety, traffic risks, and operational sustainability. As p-hailing riders are frequently exposed to road hazards, demanding work conditions, and dynamic traffic environments, there is an increasing need to explore how artificial intelligence (AI) can enhance safety within this sector. However, existing studies on AI applications in transportation safety remain fragmented across different disciplines and technological domains, limiting a comprehensive understanding of their contributions to p-hailing safety. Therefore, this study aims to systematically review the current literature on AI applications for enhancing safety in p-hailing services. A Systematic Literature Review (SLR) approach was adopted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Advanced search strategies were conducted in the Scopus and Web of Science (WoS) databases using combinations of keywords related to "gig economy", "p-hailing", "safety", and "artificial intelligence". The review focused on peer-reviewed journal articles published between 2020 and 2026. Following the identification, screening, eligibility, and inclusion processes, a total of 45 articles were selected as the final dataset for analysis. The findings revealed four major themes: (1) AI-Driven Road Safety, Driver Behaviour, and Human Risk Detection; (2) AI, Machine Learning, and Digital Technologies for Transport Infrastructure Resilience; (3) Intelligent Transport Systems, Traffic Estimation, and Mobility Simulation; and (4) Shared Mobility, Equity, Sustainability, and Transport Governance. The review highlights that AI technologies are increasingly employed to support risk detection, behavioural monitoring, predictive safety assessment, traffic management, infrastructure resilience, and sustainable mobility governance. Overall, the findings demonstrate the significant potential of AI to improve safety outcomes in p-hailing services while identifying important research directions for policymakers, platform operators, and future researchers seeking to develop safer and more resilient mobility ecosystems.

ISSUES AND CHALLENGES IN MUSHARAKAH MUTANAQISAH HOME FINANCING IMPLEMENTATION: A NARRATIVE REVIEW

2026-09-11T16:46:30+08:00

The need for Shariah-compliant alternatives to conventional debt-based financing has resulted to a significant growth of the Islamic banking and finance industry. For financing of real estate properties, Musharakah Mutanaqisah, or diminishing partnership, has been identified as an equity-based alternative that is theoretically superior to replace the controversial Bay’ Bithaman Ajil (BBA) contract. Although Musharakah Mutanaqisah is theoretically aligned with Maqasid al-Shariah (objectives of Shariah) and profit and loss sharing (PLS) principle, challenges exist in its practical implementation by Islamic Financial Institutions, particularly in terms of Shariah-compliance, operational, and legal challenges. The literature on Musharakah Mutanaqisah home financing in Malaysia and other jurisdictions is visited in this narrative review. Discerning issues on Musharakah Mutanaqisah include the usage of purchase undertakings (Wa’ad), usage of conventional interest rates as the benchmark for the rental rates, skewed risk and cost allocations, and the complexities of financing uncompleted properties under the National Land Code 1965. This research investigates the reluctance of Islamic financial institutions to use Musharakah Mutanaqisah in structuring their products, as shown in the practice by institutions like Maybank Islamic, Affin Islamic Bank, and few other Islamic financial institutions in Bahrain. To address these structural flaws, this research assesses other alternatives, such as the cooperative models (Ta'awun), hybrid crowdfunding, and Islamic Rental Rate (RRi). A comprehensive regulatory harmonisation, property laws reform, and a radical and fundamental change toward a genuine equity-based financing are proposed to ensure the sustainability and authenticity of Islamic home financing.

BEHAVIORAL INTENTION TOWARDS ONLINE CASH WAQF FOR SME FINANCING: THE ROLES OF TRUST AND WAQF LITERACY

2026-09-14T22:42:57+08:00

The adoption of digital technologies has transformed the administration of Islamic social finance, creating new opportunities for online cash waqf as a sustainable financing mechanism for Small and Medium Enterprises (SMEs). Despite its potential to enhance financial inclusion and socio-economic development, public participation in online cash waqf remains limited. Understanding the factors influencing participation, particularly among younger and tech-savvy individuals, is therefore essential. Grounded in the Theory of Planned Behavior (TPB), this study extends the theory by incorporating trust in institutions, trust on technology, and waqf literacy as context-specific antecedents of behavioural intention towards online cash waqf. Data were collected from 135 students enrolled in Malaysian public universities and analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement and structural models were assessed for reliability and validity. The findings indicate that trust in institutions and waqf literacy have significant positive effects on the intention to contribute to online cash waqf, suggesting that students are more willing to participate when they perceive waqf institutions as credible and possess adequate knowledge of waqf. In contrast, trust on technology does not significantly influence intention, implying that students may perceive digital platforms as sufficiently reliable or place greater emphasis on institutional credibility. The proposed model demonstrates substantial explanatory power in predicting behavioral intention. The findings highlight the importance of enhancing institutional transparency and strengthening waqf literacy among younger generations to increase participation in online cash waqf. Practically, waqf institutions should engage more actively with university communities through targeted educational programmes and effective communication strategies that emphasize the socio-economic role of cash waqf in supporting entrepreneurship and SME development. Shifting public perception of cash waqf from traditional philanthropy to a sustainable instrument for economic empowerment is crucial to expanding participation and maximising its developmental impact.

CORPORATE GOVERNANCE MECHANISMS AND CORPORATE TAX STRATEGY DISCLOSURE: A CONCEPTUAL FRAMEWORK FROM AN EMERGING ECONOMY PERSPECTIVE

2026-09-09T13:09:49+08:00

A rise in the use of tax transparency as part of the environmental, social and governance (ESG) agenda has elevated corporate taxation as one of the most important dimensions of corporate accountability. However, despite increasing regulatory attention towards corporate tax strategy, corporate tax strategy disclosure (CTSD) remains relatively uneven and largely voluntary in developing countries. This paper develops a conceptual framework to examine how corporate governance mechanisms influence the extent of CTSD among Malaysian listed companies. Grounded in Agency Theory, the proposed framework argues that four key corporate governance mechanisms namely board independence, board gender diversity, knowledgeable audit committee, and internal audit function that play important roles in reducing information asymmetry, strengthening monitoring, and enhancing corporate transparency. Unlike prior studies that primarily focus on tax avoidance outcomes, this study examines how companies voluntarily disclose their corporate tax strategies as a means of promoting transparency and accountability. The proposed conceptual framework extends the existing literature by explaining the relationship between corporate governance mechanisms and CTSD, thereby contributing to a better understanding of tax transparency from a corporate governance perspective. This study shifts the emphasis from measuring tax avoidance outcomes to examining the strategic disclosure of corporate tax information, highlighting CTSD as an important dimension of responsible corporate reporting. Finally, the paper identifies potential directions for future research, including empirical validation of the proposed relationships and the examination of institutional factors that may influence corporate tax disclosure practices.

GAMIFICATION IN HIGHER EDUCATION: INVESTIGATING MOTIVATIONAL DRIVERS AMONG ACCOUNTING UNDERGRADUATES IN MALAYSIA

2026-09-15T10:14:05+08:00

In recent years, gamification has become widely acknowledged as a dynamic and creative way to engage people in a diverse dimension of life, including educational environments. This strategy can be seen of as a helpful instrument to persuade people to make use of educational systems. Despite the widespread adoption of gamification to improve student engagement, there is a limited understanding of the precise psychological mechanisms that drive learning motivation particularly in Malaysian accounting education. This study aims to identify factors that impact student motivation in gamification-based learning environments. Drawing upon Self-Determination Theory (SDT), the research employed a quantitative research design using questionnaire data gathered from accounting undergraduates. The measurement and structural model assessments were conducted utilizing PLS-SEM. The online survey was completed by 137 accounting undergraduate students from UiTM Tapah, a public higher education institution in Malaysia. The results revealed that satisfaction and relatedness have significant positive influences on students’ learning motivation, however confidence did not exhibit a significant statistical influence through gamification. These results reinforce the importance of developing emotionally engaging and socially supportive learning settings to foster motivation, which is vital for the successful incorporation of gamification in accounting education. The findings are expected to help educators and higher education administrators design more effective gamified learning environments that cater to students’ motivational needs. Future study is recommended to include broader variables such as perceived usefulness of gamified tools and technological readiness for a more comprehensive insight of gamification implementation in Malaysia’s higher education sector.

KEY DRIVERS OF CUSTOMER SATISFACTION IN ONLINE FOOD DELIVERY APPLICATIONS IN KLANG VALLEY: A PILOT STUDY

2026-09-11T16:34:51+08:00

In Malaysia, online food delivery applications have transformed the food service industry, especially in Klang Valley due to their quick growth. Past studies have investigated the adoption and usage behavior of OFDA, but few studies have examined the effect of gratification related factors, such as convenience and information quality on satisfaction among OFDA users in Malaysia. This pilot study is based on the Uses and Gratifications Theory to explore the effects of convenience, information quality and customer satisfaction of OFDA users in Klang Valley. To test the preliminary reliability and validity of the instrument of measurement before the main study, a quantitative method using a survey approach was used with 53 respondents by using an online survey. The data were analyzed using SPSS Statistics. Results showed that all constructs of the measurements had acceptable reliability. The independent samples t-test showed that there was no significant difference between males and females in terms of customer satisfaction. The results of Pearson's correlation analysis showed that convenience had a significant positive correlation with customer satisfaction (r = 0.647, p < 0.001), and information quality had a significant positive correlation with customer satisfaction (r = 0.668, p < 0.001). Based on the limited sample size, the results give initial evidence of the instrument's reliability and the validity of the relationships for further study. The study is a valuable addition to the literature on OFDA because the use of UGT in the context of customer satisfaction, based on convenience and information quality, is extended. The findings are practically useful for OFDA service providers as they can give inputs to improve the usability of the platform and content for the benefit of customers.

INSTITUTIONAL INVESTORS AND CONSERVATIVE SUSTAINABILITY REPORTING: EVIDENCE FROM MALAYSIA

2026-09-09T12:53:52+08:00

Institutional investors are known to be effective external governance mechanisms that may influence sustainability reporting practices through their monitoring. However, the extent to which institutional investors improve sustainability reporting quality (SRQ) remains inconclusive. This study places particular attention to the heterogeneous effects of public (PBL_ii), private (PRV_ii), and foreign (FGN_ii) institutional investors on SRQ among 77 large non-financial companies with a market capitalisation exceeding RM2 billion listed on Bursa Malaysia as of 31 December 2015. The sample was selected because they were the first cohort subjected to the Bursa Malaysia mandatory sustainability disclosure requirement. Data were collected during the period of 2021 to 2023, when the sampled firms had accumulated at least five years of sustainability reporting experience, resulting in 231 firm-year observations. This study adopts a quantitative research approach. Data were analysed using fixed-effects panel data regression. with Driscoll-Kraay standard errors. The SRQ was measured using an SRQ index (SRQI) which were developed based on the Bursa Malaysia Sustainability Reporting Guide and Toolkits published in 2022. The findings revealed a significant and negative association between TOTAL_ii with SRQ. PBL_ii is positively associated with SRQ, however the relationship is insignificant. Negative and significant relationship is consistently observed across PRV_ii, and FGN_ii, suggesting the tendency towards more conservative sustainability reporting. These findings suggest that institutional investors are not homogenous group of investors and vary in the incentives to monitor. Some types of institutional investors are associated with a more cautious approach to sustainability reporting. This study contributes to the sustainability reporting and corporate governance literature by providing new evidence on the role of institutional investor heterogeneity in shaping sustainability reporting practices within an emerging market context.

EXAMINING THE INFLUENCE OF CONFLICT MANAGEMENT STYLES ON EXTERNAL AUDITORS’ RELIANCE DECISIONS REGARDING INTERNAL AUDIT WORK

2026-09-14T22:21:13+08:00

This study examines whether external auditors' conflict management styles influence their reliance on internal audit work, and whether reliance decisions differ by auditor rank. Drawing on prior work on auditor judgment and professional scepticism, the study extends existing research by focusing on behavioural differences among external auditors rather than only on internal audit attributes such as competence, objectivity, and work performance. Data were collected through a questionnaire survey distributed to 250 audit firms in Wilayah Persekutuan, Malaysia, of which 109 usable responses were received. The instrument included a case-based analytical procedures task and items measuring conflict management styles using the Organizational Communication Conflict Instrument. The findings indicate that external auditors' conflict management styles are associated with their reliance decisions regarding internal audit work. In particular, a flexible working style, interpreted as a more active engagement style, is significantly and negatively related to reliance on internal audit work, suggesting that auditors who are more active in managing disagreement tend to rely less on internal auditors and exercise greater professional scepticism. The results also show differences in reliance judgments by rank: audit managers demonstrated higher reliance on internal audit work than senior executives. This may reflect differences in experience, judgment, and resource considerations across audit positions. The study contributes to the literature by highlighting the role of individual behavioural style in external auditors' reliance decisions, an area that has received limited attention in prior research. The findings have practical implications for audit firms, particularly in auditor training and the development of professional scepticism and effective conflict-handling skills. Future research may adopt experimental methods, include broader organizational variables, and use more representative samples across firms and industries to strengthen understanding of reliance judgments in the Malaysian audit environment.

ADVANCING SUSTAINABLE FINANCE THROUGH ZAKAT: ISSUES AND CHALLENGES FROM THE MALAYSIAN ZAKAT ECOSYSTEM

2026-09-14T23:38:50+08:00

Sustainable finance has emerged as a global agenda for the promotion of environmental sustainability, social inclusion, and economic resilience. The function of Islamic social finance, particularly zakat, remains underexplored, despite the fact that existing studies have primarily concentrated on environmental, social, and governance (ESG) investing and green finance. Zakat has the potential to significantly contribute to sustainable development by promoting social inclusion, poverty alleviation, and equitable wealth distribution as a compulsory wealth redistribution mechanism. Nevertheless, prior research has primarily focused on the governance and distribution efficacy of zakat, with a limited focus on its potential to promote sustainable finance. This conceptual paper analyses the potential and challenges associated with positioning zakat as a sustainable finance instrument within the Malaysian zakat ecosystem by conducting a conceptual review of the literature on Islamic social finance and sustainable finance. The paper emphasises critical issues concerning governance, accountability, and social performance, and it explores the implications of these issues for the improvement of zakat's contribution to sustainable and inclusive socio-economic development.

MAPPING THE RESEARCH LANDSCAPE OF RESIDENTIAL PROPERTY MARKET EFFICIENCY: A BIBLIOMETRIC REVIEW

2026-09-11T16:10:27+08:00

There has been a significant amount of work done about the efficiency of the market in financial economics, and the question of how to implement and develop this in residential property markets is strewn across fields and time. The volume of empirical and theoretical research on information efficiency, price dynamics and market behavior in housing markets still increases, but systematic knowledge about the intellectual structure, research trends and changes in the themes of the field is still lacking. This study will address this gap by conducting a comprehensive bibliometric review of the academic literature that focuses on the concept of market efficiency in the residential property market. A total of 394 relevant documents from 1967 to January 2026 were identified and analyzed from the Scopus database as the primary source of data. The methodology employs the following tools: the descriptive tool for the performance analysis is Scopus Analyzer, while the data cleaning and standardization tool is OpenRefine and the visualization tool for bibliographic coupling, co-authorship and co-citation patterns and the keywords co-occurrence is VOSviewer. The results show that there has been a steady growth of publications, particularly since the early 2000s, reflecting the academic interest in this issue due to the volatility of the housing market, the financial crisis and the increasing availability of data. The United States, the United Kingdom, and China are the most active in publications and citations. The keyword analysis shows that the themes housing price changes, informational efficiency, behavioural issues and market integration are dominant. New research topics point to spatial analysis, sophisticated econometric tools, and housing sustainability problems. Overall, this bibliometric review provides a systematic demonstration of the knowledge base, influential works, and research fronts, as well as insight into unexplored areas. This can be useful to academics, policymakers, and practitioners interested in promoting research on efficiency in residential property markets.