Vol 12, No 4 (2023)

Accounting and Finance Research, Vol. 12, No. 4,  November 2023

Table of Contents

Articles

Relationship between Technology and Economic Growth
Ateyah Mohammad Alawneh, Suleiman Daood Alosheibat
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p1
Factors Affecting Corporate Environmental, Social and Governance (ESG) Reporting: A Literature Review
Suhaily Hasnan, Mohamad Zakwan Zabidi Adil Zaibidai Ad, Muhammad Haziq Danial Mohd Farmy, Muhammad Irfan Anuar, Muhammad Zulhelmy Mohd Nazri, Amir Rayyan Muhammad Shaifuddin
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p13
An Exploratory Study on the Accounting Practices among Pasar Tani Micro-Entrepreneurs in Malaysia
Halim Shuhaimi Yeop Johari, Cedrena Nadine Jius Awang, Seri Ayu Masuri Md Daud
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p23
Factors Affecting Non-Performing Loans of Commercial Banks in Malaysia
Intan Suhaila Maulad Haji Md Isa, Raziah Bi Mohamed Sadique, Norhayati Alias, Noor Hasniza Haron
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p32
The Determinants of Audit Expectation Gap in Malaysia
Siti Nur Shahirah Sahidan, Raziah Bi Mohamed Sadique, Norhayati Alias, Noor Hasniza Haron
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p43
Determinants of Big Data Analytics (BDA) Adoption among Small and Medium Enterprises (SMEs)
Suhaily Hasnan, Aiyani Abdul Hakim, Anis Fatini Ab Rahaman, Fatin Nur Farzana Zulkifli, Nureen Haziera Mohd Hazimi, Anas Rayyan Muhammad Shaifuddin
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p54
Money Laundering Prevention through Regulatory Technology and Internal Audit Function in Indonesia Banking Sector
Yusri Hazrol Yusoff, Yossi Rosalina Oktaviani, Siti Handayani, Muhammad Safwan Ismail, Muhamad Ridzuan Hashim, Roszana Tapsir
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p62
Role of Due Diligence in Combating Money Laundering in Lens of ESG: A Concept
Yusri Hazrol Yusoff, Tengku Puteri Nurqistina Tengku Md Hadzlan, Siti Salihah Ahmad Nazli, Suhartila Soid, Roslina Abdul Rahim, Norfatiha Mohd Mohd Nor
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p72
Diving Deeper: Unlocking Benefits by Leveraging the Hidden Value of Internal Auditors in Water Audit Practice
Dalili Adlina Aisham, Nurfarah Hanis Ali, Raja Nurul Fatihah Raja Razlan, Suraya Qistina Ain, Muthyaah Mohd Jamil, Noor Afzalina Mohamad
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p80
Inventory Management Practices among Small and Micro Businesses during COVID-19 Pandemic
Tuan Zainun Tuan Mat, Marshita Hashim, Shukriah Saad, Mohd Badrulhisham Ismail
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p86
Collusive Public Corruption, Corporate Cash Holdings, and Capital Expenditures: Evidence from the United States
Moon Kyung Cho
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p100
Strengthening Sustainable Development Goals – SDG 9 Concerning Flooding in Malaysia
Mansor Ibrahim, Sharika Tasnim
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p117
Insights into Financial Management Practices of Tahfiz Institutions (TI): A Selangor Perspective
Rohayu Yusop, Radziah Mahmud, Nurshamimi Sabli, Nurul Fatma Aziz Awang, Noorlaila Ghazali
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p132
A Brief Review Note on Enhancing Entrepreneurial Excellence: Success Factors in Higher Education Entrepreneurship Education
Halim Shuhaimi Yeop Johari, Maslinawati Mohamad, Nurhidayah Yahya, Hairul Suhaimi Nahar
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p144
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 4, 2023
Sarah Chen
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p150