CONTENTS

1.DOES THE EQUITY MARKET REWARD “SUPERIOR” MANAGEMENT EARNINGS FORECAST? EVIDENCE FROM THE U.S. QUARTERLY EARNINGS GUIDANCE. --Tina Wang
2.CORPORATE GOVERNANCE AND OPERATIONAL RISK DISCLOSURE: EVIDENCE FROM SHARIAH-COMPLIANT COMPANIES IN MALAYSIA. --Nurhafiza Mohammad, Rina Fadhilah Ismail, Saunah Zainon, Juliana Mohd Abdul Kadir
3.UNPARALLELED VOLATILITY IN SECTOR-WISE RETURN IN THE CHITTAGONG STOCK EXCHANGE: A COVID-19 PERSPECTIVE. --Nusrat Jahan and Mohammad Nayeem Abdullah
4.THE IMPACT OF THE QUALITY OF INTEGRATED REPORTING DISCLOSURE ON CORPORATE REPUTATION. --Mira Susanti Amirrudin, Mazni Abdullah and Zakiah Saleh
5.FINANCIAL AND ECONOMIC FACTORS AFFECTING FOREIGN DIRECT INVESTMENT - A PANEL ESTIMATION STUDY OF THE ASEAN-5 COUNTRIES. --Geetha Subramaniam, Ratneswary Rasiah, Doris Padmini Selvaratnam and Jayalakshmy Ramachandran
6.EFFECTS OF PROFESSIONAL SKEPTICISM, COMPETENCY AND WORKLOAD COMPRESSION ON THE ABILITY TO DETECT POSSIBLE FRAUD AMONG GOVERNMENT AUDITORS. --Mochammad Solichin, Zuraidah Mohd-Sanusi, Razana Juhaida Johari and Tri Gunarsih
7.A CONCEPTUAL FRAMEWORK FOR BOUNDED RATIONALITY IN BANK OFFICERS’ CREDIT DECISION FOR SME LENDING IN MALAYSIA. --Nigel Kollin Ondolos, Jasman Tuyon, and Rozita Uji Mohammed
8.THE INFLUENCE OF FRAUD PREVENTION MECHANISMS ON FRAUD AWARENESS IN THE FEDERAL MINISTRIES IN MALAYSIA. --Noorfarhana Wahiza Abdul Latif, Suhaily Hasnan, Alfiatul Rohmah Mohamed Hussain and Mazurina Mohd Ali
9.DOES REAL EARNINGS MANAGEMENT EXPLAIN COST OF DEBT? EVIDENCE FROM AN EMERGING ECONOMY. --Nguyen Vinh Khuong, Nguyen Thanh Liem and Bui Thi Ngan Dung
10.MEASURING FINANCIAL INCLUSION IN DEVELOPING ECONOMIES: A MULTIDIMENSIONAL INDEX. --Nur Amirah Borhan, Ruhaini Muda and Saadiah Mohamad
11.DO CAPITAL MARKET TRAINING, ONLINE FACILITIES AND SOCIAL ENVIRONMENT MATTER IN INVESTMENT DECISION. --Yuni Nustini, Mohd Taufik Mohd Suffian, Nor Balkish Zakaria, Zuraidah Mohd Sanusi and Wan Shahriah Wan Mohd Radzi
12.TAX COMPLIANCE FOR SUSTAINABLE DEVELOPMENT BY PRIVATE HEALTH PRACTITIONERS IN MALAYSIA. --Norlaila Md Zin, Noratikah Arifin, Eley Suzana Kasim, Mohd Haizam Mohd Saudi and Isyahira Ismail
13.DO THE ATTRIBUTES OF AUDIT COMMITTEE EXPLAIN NON-PERFORMING LOANS? EVIDENCE FROM AN EMERGING ECONOMY. --Arifa Akter, Mohammad Kamal Hossain, Mohammad Jahangir Alam and Md. Shajul Islam
14.PERCEPTION OF THE CONTROLLABILITY PRINCIPLE AND ITS CONSEQUENCES FOR BUDGETARY CONTROL. --Ryota Machida and Tomoki Oshika
15.WHAT DO YOU KNOW ABOUT AUDIT QUALITY IN MALAYSIAN SMALL AND MEDIUM AUDIT FIRMS?. --Nur Amira Rodzi and Aida Hazlin Ismail
16.THE EFFECTIVENESS OF THE FINANCIAL INTELLIGENCE UNIT IN MALDIVES IN COMBATING MONEY LAUNDERING. --Ahmed Jaleel, Sharifah Nazatul Faiza Syed Mustapha Nazri, Salwa Zolkaflil, Normah Omar and Nur Aima Shafie