In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the...

The environmental, social, and governance (ESG) factors are used to evaluate nonfinancial performance of a firm. While some researchers state that ESG initiatives taken by a firm increase its value and performance by lowering costs and unsystematic risks, others consider it as a wastage of firm...

Purpose This study aims to identify and examine the relevance of implementing remote work by small and medium-sized enterprise (SME) business operators during the post-COVID-19 era in developing nations. Design/methodology/approach The study utilised a qualitative methodology, conducting...

Purpose The purpose of this study is to explore how ethical leadership behaviours within government organisations impact the development and sustainability of a positive organisational culture, which, in turn, has implications for ESG alignment. Design/methodology/approach A survey was conducted...

Corruption is a serious problem in some ASEAN countries except Singapore and Brunei, judging from their ranking and scores on Transparency International's Corruption Perceptions Index (CPI). The concept of good governance is much broader than control of corruption. Governance and corruption may...

Environmental, Social and Governance (ESG) ratings are widely recognised methods to assess the sustainability practices of corporations. However, the scores of these ratings are not satisfactory in emerging market economies. This study examines the financial factors that influence ESG ratings...

National governments and their development partners have considered microcredit as a strategic tool for vulnerable populations. Easy access to finance increases the client’s ability to invest and allows clients to use resources to change their behaviour, increase their business opportunities...

COVID-19 has placed a focus on the global energy industry. The global energy system in 2020 and beyond was covered in this article. The epidemic had immediate implications on energy demand, particularly for oil, and on energy bills. According to the IEA, understanding the development of the...