Items where Division is "Accounting Research Institute (ARI)" and Year is 2026

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Harmono and Yahya, Nurhidayah and Yusuf (2026) A multidimensional intellectual capital and financing decision: the mediating role of firm performance. Management & Accounting Review (MAR) , 25 (2) : 17 . pp. 659-687. ISSN 2550-1895.

Karsam and Abd Hamid, Nadiah and Solihin (2026) Future-proofing MSMEs: an integrated model of digital, financial, and green capabilities. Management & Accounting Review (MAR) , 25 (2) : 8 . pp. 470-497. ISSN 2550-1895.

Nurkholis and Prayudi, Made Aristia and Mardiati, Endang and Fachriyah, Nurul (2026) The influence of top management team power and strategic choices in public hospitals management control systems in Indonesia. Management & Accounting Review (MAR) , 25 (2) : 19 . pp. 714-730. ISSN 2550-1895.

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Abdul Aziz, Wan Ahmad Dahlan and Abdullah, Kamarulnizam and Abu Bakar, Junaidi and Baykal, Elif (2026) Strengthening integrity through HEMAT values in Malaysia’s public sector. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 1 . pp. 1-17. ISSN 2550-1631.

Abdul Jabar, Ja’izah (2026) Corporate integrity practices and value creation: case evidence from Malaysian government owned companies. PhD Thesis , Universiti Teknologi MARA (UiTM) .

Abdul Jabar, Ja’izah and Md Zin, Norlaila and Kasim, Eley Suzana (2026) Corporate integrity practices: an institutional perspective from a Malaysian government owned company case study. Management & Accounting Review (MAR) , 25 (2) : 1 . pp. 327-348. ISSN 2550-1895.

Abidi, Eya and Ben Romdhane, Syrine (2026) Assessing the impact of fintech development on financial inclusion in the MENA region: evidence from panel data models. Management & Accounting Review (MAR) , 25 (2) : 18 . pp. 688-713. ISSN 2550-1895.

Abu Bakar, Hatinah and Burdhan, Wan Nur Nalisa and Abdullah, Zalinawati (2026) Determinants of work-life balance among Malaysian working mothers: implications for human resource management practices. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (2) : 7 . pp. 153-172. ISSN 2550-1631.

Ahmad Sabri, Arfah Aisyah and Tajul Urus, Sharina and Abu Bakar, Noraizah and Abdul Rasit, Zarinah (2026) Decentralizing the enterprise: a case analysis of blockchain challenges in management accounting. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (2) : 3 . pp. 53-80. ISSN 2550-1631.

Al Shar, Omar Zuhier Abdul Karim and Tan, Qingmei and Rasheed, Muhammad Haroon and Akhtar, Muhammad Waqar and Mohd Nordin, Nordiana (2026) Sustainability of goals to growth in Asian Pacific: the role of innovation and e-government services. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (2) : 4 . pp. 103-125. ISSN 2550-1631.

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Bahaudin, Mohd Fahmee and Zakaria, Nor Balkish and Jamaludin, Mohd Faizal and Madah Marzuki, Marziana (2026) Managing networked boards and sustainable value creation: evidence from Malaysia’s Shariah-compliant companies. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (2) : 6 . pp. 126-152. ISSN 2550-1631.

Bukhari, Ain Nabilah and Mohamed, Intan Salwani and Nazuri, Siti Nur Shuhada and Prasety, Machmudin Eka and Yahya, Nurhidayah (2026) Assessing the adoption of mobile payment services among university students during Covid-19: the role of perceived risk and UTAUT factors. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 7 . pp. 117-136. ISSN 2550-1631.

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Deniswara, Kevin and Vu, Thi Thanh Binh and Yahya, Nurhidayah and Alsmady, Ahnaf (2026) Governance quality in ASEAN: an accounting data analytics approach to globalisation, fiscal capacity, and health expenditure. Management & Accounting Review (MAR) , 25 (2) : 16 . pp. 639-658. ISSN 2550-1895.

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Emha, Putri Aulia and Najwaini, Effan and Sulistiani, Sulistiani (2026) Sustainable inclusive business model implementation for vulnerable groups: a managerial study of community based Sasirangan Enterprises. Management & Accounting Review (MAR) , 25 (2) : 6 . pp. 435-450. ISSN 2550-1895.

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Fuad, Khoirul (2026) Determinants of fraud incidents and coping mechanisms for village fund system in Indonesia. PhD Thesis , Universiti Teknologi MARA (UiTM) .

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Hamzah, Nursyazlina and Mohd Suffian, Mohd Taufik and Ahmad Tarmizi, Masetah and Priyono, Anjar (2026) Understanding tax compliance behaviour: the role of knowledge, morale, and complexity among life insurance agents in Malaysia. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 8 . pp. 137-157. ISSN 2550-1631.

Hanif, Azlina and Muda, Ruhaini and Z. Szabó, Roland and Abd Rashid, Arlinah (2026) The role of institutional factors on the growth impact of digitalization: a case of ASEAN economies. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 9 . pp. 158-181. ISSN 2550-1631.

Haryanto, Haryanto and Herianti, Eva and Marundha, Amor and Putra, Rino Dwi (2026) Decoupling ESG executive incentives, resilience, and cost stickiness in logistics firms. Management & Accounting Review (MAR) , 25 (2) : 3 . pp. 375-390. ISSN 2550-1895.

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Ismail Khan, Norziaton and Hashim, Noor Haeme (2026) Factors associated with perceived anti-money laundering (AML) compliance in Malaysian law firms: evidence from legal gatekeepers. Management & Accounting Review (MAR) , 25 (2) : 7 . pp. 451-469. ISSN 2550-1895.

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Jailani, Nurina Firzana and Mohd Kharuddin, Khairul Ayuni and Hasnan, Suhaily and Tanujaya, Kennardi (2026) CEO leadership, internal audit practices and real earnings management: Malaysian evidence. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (2) : 2 . pp. 18-52. ISSN 2550-1631.

Johari, Razana Juhaida and Baharuddin, Nuur Najaahtul Najihah and Musyaffi, Ayatulloh and Palanisamy, Ganesan (2026) Individual and organizational determinants of accounting practices: evidence from an emerging economy. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 5 . pp. 73-92. ISSN 2550-1631.

Joseph, Corina and Ismail, Nur Izyan and Syed Yusuf, Sharifah Norzehan and Norizan, Saifulrizan and Mohamad Yasin, Siti Aimi (2026) Fraud risk management disclosure among award-winning Shariah-compliant companies in Malaysia: a legitimacy perspective. Management & Accounting Review (MAR) , 25 (2) : 13 . pp. 576-590. ISSN 2550-1895.

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Karim, Sunitawati (2026) Risk tolerance, financial readiness, service quality toward digital unit trust subscription intention. PhD Thesis , Universiti Teknologi MARA (UiTM) .

Koerniawan, Koenta Adji and Riyadh, Hosam Alden and Murti, Galuh Tresna and Gandhi, Arfive and Selviandro, Nungki and Rahman, Asrarul and Fidhien, Ferdio Ghifary (2026) The FDP mirror framework for financial statement fraud risk assessment: integrating deterrence and analytical detection. Management & Accounting Review (MAR) , 25 (2) : 10 . pp. 511-525. ISSN 2550-1895.

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Mia, Md. Faykuzzaman and Nodi, Masuma Aktar (2026) Green accounting and financial performance: evidence from the ceramic industry in Bangladesh. Management & Accounting Review (MAR) , 25 (2) : 15 . pp. 613-638. ISSN 2550-1895.

Mohamad, Nur Marliana and Md Zin, Norlaila and Sulaiman, Suzana and Kasim, Eley Suzana and Abdul, Norlinda Zainal (2026) Determinants of tax awareness: a study among secondary school students as future taxpayers in Malaysia. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (2) : 1 . pp. 1-17. ISSN 2550-1631.

Mohamed Mokhtar, Musfirah and Rahman, Md. Habibur (2026) Management of takaful surplus funds to support microtakaful schemes: an exploratory study in Malaysia. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (2) : 5 . pp. 103-125. ISSN 2550-1631.

Mohd Sabri, Zatun Najmiah and Zolkaflil, Salwa and Syed Mustapha Nazri, Sharifah Nazatul Faiza (2026) Legal corporate liability enforcement: comparative lessons from Malaysia, United Kingdom, United States and Australia. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 10 . pp. 182-202. ISSN 2550-1631.

Mosuin, Eveana (2026) The effect of corporate governance monitoring mechanisms on tax avoidance: the interaction role of board diversity. PhD Thesis , Universiti Teknologi MARA (UiTM) .

Muda, Ruhaini and Čaplánová, Anetta and Hanif, Azlina (2026) The role of institutions and governance on digitalisation: evidence from ASEAN economies. Management & Accounting Review (MAR) , 25 (2) : 4 . pp. 391-414. ISSN 2550-1895.

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Nakashima, Masumi (2026) Mapping the evolution of machine learning-based financial statement fraud detection: a systematic literature review and science mapping approach. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 6 . pp. 93-116. ISSN 2550-1631.

Nguyen, Vinh Khuong and Diep, Phan Hieu Ngan and Nguyen, Phuong Anh and Pham, Thi Anh Hong and Bui, Thi Ngoc Trinh and Cao, Phuong Uyen (2026) Management accounting, business ethics, enterprise risk management and firm outcomes: evidence from Vietnamese SMEs. Management & Accounting Review (MAR) , 25 (2) : 2 . pp. 349-374. ISSN 2550-1895.

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Oktavianti, Prima Rini Metri and MS, Mahrinasari and Hendrawaty, Ernie (2026) Strategy for enhancing revisit intention in Indonesia’s halal tourism: the mediating role of value co-creation. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 4 . pp. 52-72. ISSN 2550-1631.

Ousama, A. A. and Fatima, A. H. and Ahmed, Labeeba and Riaz, Amna (2026) Managing sustainability reporting and the cost of equity: recent comparative evidence from developed and developing markets. Management & Accounting Review (MAR) , 25 (2) : 12 . pp. 543-576. ISSN 2550-1895.

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Pan, Xi and Hasnan, Suhaily and Othman, Intan Waheedah (2026) The effect of external monitoring mechanisms and inquiry letter supervision on real earnings management: evidence from China. Management & Accounting Review (MAR) , 25 (2) : 14 . pp. 591-612. ISSN 2550-1895.

Permatasari, Devi (2026) Technology–organisation–environment determinants of cloud accounting usage and quality of financial reports in Indonesian SMEs. PhD Thesis , Universiti Teknologi MARA (UiTM) .

Prawitasari, Putu Putri (2026) Unmasking tax aggressiveness in Indonesian banking: the mediating role of earnings management. Management & Accounting Review (MAR) , 25 (2) : 11 . pp. 526-542. ISSN 2550-1895.

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Sahabuddin, Asna Syakirah and Che-Yahya, Norliza (2026) ESG practices and financial performance in Malaysia PN17 and GN3 distressed companies. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (2) : 8 . pp. 173-196. ISSN 2550-1631.

Sulistyowati, Sri and Daud, Dalila and Kasim, Eley Suzana (2026) Redefining internal Shariah auditors competency, independence, and advisory roles in Indonesia. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 3 . pp. 30-52. ISSN 2550-1631.

Sutawijaya, Adrian and Muktiyanto, Ali and Geraldina, Ira and Narimawati, Umi (2026) The influence of Good Procurement Governance (GPG) on the behavior of procurement apparatus. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (1) : 2 . pp. 18-29. ISSN 2550-1631.

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UiTM, Accounting Research Institute (ARI) (2026) Assessing the tendency of corporate tax fraud: panel data analysis of technology companies in Malaysia. Management & Accounting Review (MAR) , 25 (1) : 5 . pp. 62-78. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Behavioural intention for digitalization in mosque tourism for sustainability: integration of the UTAUT & TAM model. Management & Accounting Review (MAR) , 25 (1) : 9 . pp. 138-155. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Blockchain in Malaysian taxation: unleashing opportunities for an effective and transparent process. Management & Accounting Review (MAR) , 25 (1) : 14 . pp. 230-249. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Board attributes and anti-money laundering disclosure in the banking industry of Bangladesh. Management & Accounting Review (MAR) , 25 (1) : 17 . pp. 289-305. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Corporate governance and recovery performance: evidence from Chinese manufacturing firms. Management & Accounting Review (MAR) , 25 (1) : 12 . pp. 191-209. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Determinant of female directors and corporate risk disclosure on firm value. Management & Accounting Review (MAR) , 25 (1) : 8 . pp. 119-137. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Determinants of asset securitization by non-financial French listed companies. Management & Accounting Review (MAR) , 25 (1) : 15 . pp. 250-271. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Determinants of corporate philanthropy disclosure by leading Malaysian companies in the context of the resource-based view framework. Management & Accounting Review (MAR) , 25 (1) : 11 . pp. 175-190. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Developing an islamic corporate social responsibility disclosure and sharia governance framework to examine financial performance in sharia banks. Management & Accounting Review (MAR) , 25 (1) : 6 . pp. 79-100. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Does media influence tax avoidance? the moderating role of corporate social responsibility. Management & Accounting Review (MAR) , 25 (1) : 18 . pp. 306-3026. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Environmental, social and governance disclosure driven firm values – evidence from european listed companies. Management & Accounting Review (MAR) , 25 (1) : 2 . pp. 16-29. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Examining the role of public information disclosure, financial management capacity, and internal control on village financial accountability in West Sulawesi. Management & Accounting Review (MAR) , 25 (1) : 3 . pp. 30-48. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Exploring the impact of conditional cash transfers on poverty alleviation and environmental conservation: a scoping review emphasizing zakat utilization. Management & Accounting Review (MAR) , 25 (1) : 4 . pp. 49-61. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Factors influencing young Malaysians to adopt sustainable mobility modes. Management & Accounting Review (MAR) , 25 (1) : 10 . pp. 156-174. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Neo-SMFRI Index ranking for single motherpreneurs facing the COVID-19 pandemic in Malaysia. Management & Accounting Review (MAR) , 25 (1) : 7 . pp. 101-118. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Rationalizing real estate pricing decisions through target costing: a qualitative analysis of off-plan sales. Management & Accounting Review (MAR) , 25 (1) : 1 . pp. 1-15. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Research on factors affecting financial autonomy of Public Universities in Vietnam. Management & Accounting Review (MAR) , 25 (1) : 16 . pp. 272-288. ISSN 2550-1895.

UiTM, Accounting Research Institute (ARI) (2026) Speed of adjustment to target leverage among airlines in developing countries: the role of accrual quality. Management & Accounting Review (MAR) , 25 (1) : 13 . pp. 210-229. ISSN 2550-1895.

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Xi, Pan and Hasnan, Suhaily and Othman, Intan Waheedah (2026) The effect of top management team characteristics and inquiry letter supervision on earnings management: evidence from China. Asia-Pacific Management Accounting Journal (APMAJ) , 21 (2) : 9 . pp. 197-218. ISSN 2550-1631.

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Yanagida, Tomotaka (2026) Performance-based executive pay and 2017 Japanese corporate tax law reform. Management & Accounting Review (MAR) , 25 (2) : 9 . pp. 498-510. ISSN 2550-1895.

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Zaini, Naimah (2026) The influence of institutional coercive pressures and social capabilities on corporate social performance of zakat-funded social initiatives. PhD Thesis , Universiti Teknologi MARA (UiTM) .

Zainul Abidin, Mohamad Zamri and Kasim, Eley Suzana and Ahmad Nadzri, Farah Aida (2026) Asset recovery as a public accountability mechanism: evidence from Malaysia’s 1MDB case. Management & Accounting Review (MAR) , 25 (2) : 5 . pp. 415-434. ISSN 2550-1895.