Editorial Board Chairman YBrs. Puan Nor Yati Ahmad Accountant General’s Department of Malaysia, Malaysia Deputy Chairman YBrs. Puan Zainani Jusoh Accountant General’s Department of Malaysia, Malaysia Chief Editor Dr. Ahmad Shukri Abdul Gani National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia Editor Prof. Dr. Zulkarnain Muhamad Sori INCEIF University, Malaysia Assoc. Prof. Ts. Dr. Aidi Ahmi Universiti Utara Malaysia, Malaysia Dr. Siti Alawiah Siraj International Islamic University Malaysia, Malaysia Managing Editor Suhana Mat Nawi National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia Journal Administrators Anati Zawana Rahmat National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia Siti Munirah Ab Magid National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia Nur Diyana Musa National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia Amran Abdullah National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia Mohd Shyazali Salleh National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia Muhammad 'Aqil Abd Rahman National Accounting Institute (IPN), Accountant General’s Department of Malaysia, Malaysia