Vol 12, No 3 (2023)

Accounting and Finance Research, Vol. 12, No. 3, August 2023

Table of Contents

Articles

The Nexus between Internal CSR and Auditors’ Attitudes Towards Unprofessional Behaviour: The Moderating Effect of National Culture
Ibrahim Emair Albawwat
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Conceptualization of The Alternative Zakat and Ushr Based Poverty Allviation and Sustainable Development Model: An Empirical Case Study in Bangladesh
Md. Ferdausur Rahman, Tunku Salha binti Tunku Ahmad, Md Arifur Rahman, Muhammad Nazmul Hoque, Abul Bashar Bhuiyan
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p16
The Effect of Forensic Audit Services on Tax Fraud in South-South, Nigeria
Peter Okoeguale Ibadin, Kemebradikemor Embele
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p30
Malaysian Local Authorities: Are They Transparent?
Radziah Mahmud, Nor Khadijah Mohd Azhari, Rosmini Mohd Aripin, Humayun Kabir, Abongile Zweni
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p46
Factors Affecting the Likelihood of Fraudulent in Procurement Process: the Case of Royal Malaysian Air Force
Mohd Azhar Ramli, Nazirah Aziz
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p57
Data Measures Selection and Factor Profiling: An Illustration of Data-Mining Screens
Mohamed Gaber, Edward J. Lusk
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p69
Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 3, 2023
Sarah Chen
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