Articles

• Content Analysis of Sustainable Development Goals Information on Malaysian City Councils’ Websites

  Yussri Sawani, Corina Joseph, Tamoi Janggu, Rashinah Hossen, Patrick Atan

  1 - 32

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• Malaysian Public Sector Accounting Standards (MPSAS) Implementation in State Governments of Malaysia: Status and Challenges

  Haslida Abu Hasan, Zakiah Saleh, Che Ruhana Isa

  33 - 55

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• Exploring Hurtt’s Professional Scepticism Scale for Public Sector Accountants in Malaysia

  Erlane K Ghani K Ghani, Azleen Ilias, Kamaruzzaman Muhammad, Mazurina Mohd Ali

  57 - 77

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• Awareness of Accrual-based Budgeting in the Malaysian Public Sector

  Zaharah Salwati Baba, Habsah Muda, Wan Amalina Wan Abdullah, Wan Izyani Adilah Wan-Mohamad, Mohd Hafiz Harun, Hashim Jusoh, Muhammad Takiyuddin Abdul Ghani

  79 - 101

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• Integrated Reporting Disclosures: Evidence from Local Councils in Malaysia

  Ruhanita Maelah, Haslina Hassan, Noradiva Hamzah

  103 - 124

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• Landscape Discussion of Oil Rents and Primary Government Expenditure Budget

  Nor Balkish Zakaria, Musa Kazi, Norazida Mohamed, Rahayu Abdul Rahman, Nurul Azlin Azmi

  125 - 145

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• A Review and Evolution of Digital Audit on Auditor Performance

  Zuraidah Mohd Sanusi, Nurul Fitri Mohd Noor, Razana Juhaida Johari, Nur Aima Shafie, Yusarina Mat Isa, Soliha Sanusi, Aziatul Waznah Ghazali, Yusri Huzaimy Mat Jusoh, Mohd Daniel Mohd Nassir

  147 - 169

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• Benchmarking Malaysian Government-Linked Companies’ Corporate Governance and Sustainable Development Goals Performance with Public Companies of Developed Countries

  Kok Loang Ooi, Zamri Ahmad, Geetha Subramaniam, Geetha Subramaniam, Kim Mee Chong, Leong Mow Gooi

  171 - 202

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• The Malaysian Public Sector Accounting Standards (MPSAS) Adoption among Malaysian Statutory Bodies: A Literature Review with a Future Research Direction

  Zubir Azhar, Kishan K, Ervina Alfan

  203 - 218

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• Pelaksanaan Perakaunan Akruan dan Penggunaan Maklumat Akruan dalam Sektor Awam di Malaysia: Impak terhadap Matlamat Pembangunan Lestari (Sustainable Development Goals, “SDG”) berdasarkan Maqasid Syariah

  Rosnia Masruki, Mustafa Mohd Hanefah

  219 - 248

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• The Effects of Pensions Administration on Earnings Management of Listed Pension Companies in Nigeria

  Sani Hussaini Gimi, Aliyu Mohammed

  249 - 264

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