Vol. 18, No 2 (2025)

View Vol. 18, No 2 (2025)

Published: 2026-02-12

Note

EDITORIAL NOTE

RUZITA JUSOH
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Research Article

External Determinants of Tax Aggressiveness of Listed Non-Financial Companies in Nigeria

NGUAVESE RUTH YUSUF

1-32
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Sectoral Differences in The Impact of Cash Holdings on Bankruptcy Risk: Evidence From Uzbekistan

ISMOILKHON TURSUNKULOV, NOOR SHAROJA SAPIEI, ADILAH A. WAHAB

33-56
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Revenue-Expense Matching, Political Connections and Firm Investment Efficiency: Evidence from Malaysia

KANG WAN TAN, MEI FOONG WONG

57-86
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The Relationship between Organisational Life Cycle and the Use of Multiple Performance Measures: A Configuration Approach

THEODORUS RADJA LUDJI

87-113
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Technology Integration in Internal Auditing: Insight, Current Trends and Future Directions

PRIYAA JAYASANKAR, ANNA CHE AZMI, SUHAILY SHAHIMI

115-146
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