Wyei Leng Ma
* Corresponding Author
Lecturer
Malaysia

Ma, Wyei Leng, holds the position of Lecturer at Tunku Abdul Rahman University of Management and Technology. She earned her Master of Accounting from University of Malaya, Malaysia. Her research interests include financial reporting, auditing and corporate governance. She has a publication in Jurnal Pengurusan.

Author’s contact detail: Address: Division of Accounting, Finance and Business, Centre for Pre-University Studies, Tunku Abdul Rahman University of Management and Technology, 53300 Kuala Lumpur, Malaysia; Email: mawl@tarc.edu.my

Noor Adwa Sulaiman
Associate Professor
Malaysia

Sulaiman, Noor Adwa, holds the position of Associate Professor at Department of Accounting in Faculty of Business and Economics, University of Malaya. She earned her PhD in Accounting from Manchester Business School, University of Manchester, United Kingdom. Her research interests include auditing and governance. She has publications in Accounting, Auditing and Accountability Journal and Meditari Accountancy Journal. Author’s contact detail: Address: Department of Accounting, Faculty of Business and Economics, Universiti Malaya, 50603 Kuala Lumpur, Malaysia; Email: adwa@um.edu.my

Azlina Abdul Jalil
Senior Lecturer
Malaysia

Abdul Jalil, Azlina, holds the position of Senior Lecturer at University of Malaya. She earned her PhD in 2014 in Accounting from Deakin University, Australia, MAcc in 2008 in Accounting from UiTM, Malaysia and her BSc in 1999 in Accounting and Finance from LSE, United Kingdom. Her research interests include corporate governance, financial reporting quality and sustainability. She has publications in Plos One, Accounting Research Journal, Cogent Business and Management and Jurnal Pengurusan.

Author’s contact detail: Address: Department of Accounting, Faculty of Business and Economics, Universiti Malaya, 50603 Kuala Lumpur, Malaysia; Email: azlinajalil@um.edu.my