Published: 10-01-2023

Editors' Note

Editorial Notes

Che Ruhana Isa, Noor Sharoja Sapiei, Yeong Wai Chung

Articles

Internal Audit Effectiveness in Insurance and Takaful Companies in Malaysia: A Study of Internal Auditors and Auditees’ Perceptions

Noor Adwa Sulaiman, Nadratun Na’im Kamarudin, Suhaily Shahimi

1-30

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Does Gender Diversity Moderate the Nexus Between Board Characteristics and Earnings Management?

Tonoy Roy, Ervina Alfan

31-77

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Mean-Variance and Single-Index Model Portfolio Optimisation:Case in the Indonesian Stock Market

Adi Kurniawan Yusup

79-109

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Religiosity and External Whistleblowing Intention

Tuan Mastiniwati Tuan Mansor, Akmalia M. Ariff, Abdul Hafaz Ngah, Hafiza Aishah Hashim

111-147

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IFRS Convergence and Value Relevance of Indian Accounting Information: The Earnings-Returns Association Analysis

Juao C. Costa, Lorraine Rayelle Gomes

149-172

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Causes of Customers’ Cognitive Dissonance and Product Return Frequency: A Malaysian Packaged Food Context

Ing Grace, Phang, Ricadonna Pei Ling, Zaiton Osman

173-203

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Environmental, Social and Governance (ESG) Committees and Performance in Thailand

Muttanachai Suttipun, Parnicha Dechthanabodin

205-220

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Short-form Video Content (SVC) Engagement and Marketing Capabilities

Darlin Apasrawirote, Kritcha Yawised, Maneerut Chatrangsan, Paisarn Muneesawang

221-246

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What Should Companies Do to Improve Brand Awareness Through Instagram? The Lens of Signalling Theory

Tatik Suryani, Abu Amar Fauzi, Mochamad Nurhadi

247-279

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Power of Tax Authorities, Tax Morale, and Tax Compliance: A Mediation Analysis in East Malaysia

Mohd Allif Anwar Abu Bakar, Mohd Rizal Palil, Ruhanita Maelah, Mohd Helmi Ali

281-309

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