Volume 19, No 2 (2026)

View Volume 19, No 2 (2026)

Published: 22-10-2026

Editors' Note

EDITORIAL NOTES

Norbani Che Ha, Amrul Asraf Mohd Any

1-5
- PDF

Articles

The Mediating Impact of Trust on the Role of Power towards Tax Compliance: Empirical Evidence from Malaysia

Mohammed Saleh Ali Al-Maghrebi, Noor Sharoja Sapiei, Mazni Abdullah

7-46
- PDF
The Nonlinear Impact of Fintech on Credit Risk in Chinese Commercial Banks

Dong Wang, Arpah Abu Bakar, Edie Erman Che Johari

47-65
- PDF
Fraud Prevention in Flux: Are Traditional Methods Holding Their Ground in the Digital Age? Evidence From an Emerging Economy

Kaushalya Silva, Roshan Ajward

67-104
- PDF
CAATTs Adoption in Malaysian Big 4 Audit Firms

Ravinder Kaur Harminder Singh, Dayana Jalaludin, Suhaily Shahimi

105-141
- PDF
Governing Sustainability in Emerging Times: Institutional Work and Practice Dynamics in Two Southeast Asian Cities

Zarina Zakaria, Zamzulaila Zakaria, Laurence Ferry

143-189
- PDF
The Interplay Between Management Control Systems and Innovation: The Moderating Influence of Transformational Leadership

Samia Batool, Xuedong Liang, Nadia Rehman, Wanting Fu, Muhammad Zeeshan Fareed, Ahmad Hassan Khalid

191-221
- PDF
The Role of Personal and Organisational Resources to Improve Remote Work Performance: Perspective of Job Demand- Resource Model

Hesti Widianti, Olivia Fachrunnisa

223-255
- PDF
Multiple Founding Imprints and Firm Internationalisation

Elaine Yen Nee Oon, Jaideep Prabhu, Kulwant Singh

257-299
- PDF
Hiring with Algorithms: What Makes Human Resource Personnel Adopt the Artificial Intelligence Recruitment in China?

Guan Shanxin, Suhana Mohezar, Tey Lian Seng

301-333
- PDF
How Does Foreign Ownership Affect Firm Performance? The Mediating Role of Corporate Risk-Taking in Vietnamese Firms

Thi Hong Van Hoang, Thi Thu Tran

367-394
- PDF
How Green Organizational Culture Translates into Business Performance: The Mediating Roles of Business and Technology Driven Eco Innovative Capabilities

Norbani Che Ha, Hendy Mustiko Aji, Sulaiman Oreshile, Izlin Ismail

335-365
- PDF