Editor-in-Chief:
Prof. Dr. Ram Al Jaffri Saad Tunku Puteri Intan Safinaz School of Accountancy and UUM Press, Universiti Utara Malaysiaram@uum.edu.myAssociates Chief Editor:
Prof. Dr. Khaliq Ahmad Mohamad - Qassim University, Saudi ArabiaDr. Luigi Pio Leonardo Cavaliere - University of Fogia, Italy - ORCiDTechnical Reviewer:
Assoc. Prof. Dr. Zuriawati Zakaria - Universiti Tunku Abdul Rahman, MalaysiaAssoc. Prof. Dr. Haslinda Hassan - Universiti Utara MalaysiaAssoc. Prof. Dr. Sharifah Faigah Syed Alwi - Univrersiti Teknologi MARA, MalaysiaAssoc. Prof. Dr. Oii Chee Keong - Universiti Tunku Abdul Rahman, MalaysiaAsst. Prof. Dr. Siti Nurhidayah Mohd Roslen - Universiti Teknologi MARA, MalaysiaDr. Lee Kwee Fah - Universiti Tunku Abdul Rahman, Malaysia Dr. Toh Pei Sung @ Sharon - Universiti Malaysia Sabah, MalaysiaDr. Sarma Hj Mohd Imran Aralas - Universiti Malaysia Sabah, MalaysiaDr. Rozaidy Mahadi - Universiti Malaysia Sabah, MalaysiaDr. Aida Hazlin Ismail - Universiti Teknologi MARA, MalaysiaDr. Kuah Yoke Chin - Universiti Tun Abdul Rahman, MalaysiaDr. Nurul Afidah Mohamad Yusof - Universiti Tunku Abdul Rahman, MalaysiaDr. Hanita Kadir - Universiti Utara MalaysiaDr. Noorul Azwin Md Nasir - Universiti Malaysia Kelantan, MalaysiaDr. Tahirah Abdullah - Universiti Malaysia Kelantan, MalaysiaDr. Siti Afiqah Zainuddin - Universiti Malaysia Kelantan, Malaysia - ORCiDDr. Syamsuriana Sidek - Universiti Malaysia Kelantan, MalaysiaAsst. Ahmad Nazri Wahidudin - Universiti Tun Abdul Rahman, MalaysiaCo-editor:
Norhaslinda Mohd Kamil - Global Academic Excellence (M) Sdn Bhd Zafira Zainudin - Global Academic Excellence (M) Sdn Bhd