This paper describes how the accounting research agenda is affected by the issuance and implementation of the International Financial Reporting Sustainability Disclosure Standards (IFRS S1 and IFRS S2). The new IFRS S1 and S2 were launched on June 26, 2023, and are effective from January 1, 2024. The implementation of IFRS S1 and S2 will be particularly interesting as this is the first time that financial and sustainability reporting will be integrated into a company's corporate reporting. Given the relatively short timeframe since its introduction, there may be limitations in assessing the full impact or implications of these standards. Hence, this study analyzes various research opportunities related to the implementation of IFRS S1 and S2. Due to the limited literature that discusses the implementation of IFRS S1 and S2, this study applies the review method, i.e., it conducts a review based on existing research on IFRS S1 and S2, as well as research examining existing sustainability accounting and reporting aspects. This study analyzes research opportunities in the areas of (1) financial accounting, (2) management accounting, (3) auditing, and (4) accounting information systems. This study contributes to the research area of the sustainability reporting ecosystem to facilitate the smooth implementation of IFRS S1 and S2 in practice.

Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance. This study investigates the potential simultaneous relationship between the two by analyzing 277 listed firms across four Southeast Asian countries using two-year average data (2022–2023). The administration of corporate tax is measured using eight disclosure-based indicators from the Refinitiv Eikon database, while tax avoidance is proxied by the effective tax rate (ETR). The primary analysis applies multiple regression to assess the effect of tax administration on tax avoidance and logistic regression to evaluate the reverse relationship. To address endogeneity and test for simultaneity, robustness checks using two-stage least squares (2SLS) and instrumental variable techniques are employed. The results confirm a bidirectional relationship: a stronger administration of corporate tax is associated with lower tax avoidance, while tax avoidance behavior also shapes tax administration practices. These findings underscore the importance of strengthening internal tax governance as a foundation for compliance. Given varying levels of tax administration across countries, this study calls for greater international coordination to standardize corporate tax governance practices and reduce avoidance incentives.

Purpose: This study aims to examine the factors influencing the research productivity of academics in Malaysian universities. Specifically, this study examines whether individual and institutional factors can influence academics’ research productivity. Design/Methodology/Approach: This study utilized a questionnaire survey as the research instrument, which was distributed to university academics in Malaysia. Findings: This study demonstrates that institutional factors significantly influence the research productivity of university academics. The findings of this study suggest that institutional factors should be taken into consideration when developing strategies to increase the research productivity of university academics. However, the study did not find significant evidence to support the influence of individual factors on research productivity. Conclusion: The results of this study constitute a timely addition to the body of knowledge on academic research output, which educational leaders of Malaysian public institutions can utilize. Research Limitations/Implications: The outcomes of this study are expected to assist universities in developing strategies to assist and support academics in improving their research productivity. Practical Implications: The findings imply that universities could raise awareness of the value of research among academics and support them through publication funding or training programs. Contribution to Literature: This study contributes to the existing literature by providing evidence on the effect of individual and institutional factors on the academics’ research productivity.

Recent studies have suggested one way to strengthen firm sustainability is through innovation. Innovation can be very flexible as it can be applied to many different aspects, such as the innovations in products or services, technology, marketing, or the business model itself. This study examines the effect of innovation on firm sustainability. Specifically, this study examines the effect of innovation in the aspects of business model, services, and technology on the sustainability of a company in the retail and merchandise industry. Using a questionnaire survey distributed to the employees of the company as the research instrument, this study shows that innovations in services and technology do impact firm sustainability. However, the findings also show that innovation in the business model does not impact firm sustainability. The findings of this study contribute to the literature and provide further evidence of the importance of innovation in increasing firm sustainability. In addition, the findings may also provide companies with a broader perspective on how innovation can affect their sustainability.

This study aims to examine the factors influencing the effectiveness of Anti-Money Laundering (AML) programs among bank employees, specifically the three factors of staff expertise, IT infrastructure, and rules and regulations. One hundred and fifty-two AML analysts participated in the questionnaire survey. The results show that staff expertise and rules and regulations have a significant positive influence on the effectiveness of an AML program while, conversely, IT infrastructure has a significant negative influence on an AML program in a company. The findings in this study indicate that banks may need to take strategic and proactive measures or policies to increase their staff’s knowledge and understanding of their Anti-Money Laundering/ Counter Financing of Terrorism (AML/CFT) policies and procedures. The measures may include regularly reviewing and updating existing policies and procedures. Banks may also need to review their strategy in adapting newer technology related to AML programs. The findings in this study could provide an understanding to banks and other interested parties in recognizing the main factors that can contribute to improving their AML programs.

This study examined the relationship between the expectation and perception of service quality by small and medium practices (SMPs) towards the performance of small and medium-sized enterprises (SMEs). This study utilized the questionnaire survey as the research instrument distributed to the managers/owners of SMEs in Malaysia. Using multiple regression analysis on 162 respondents, this study shows that the expectation of the service quality provided by SMPs has a significant positive relationship with the perceptions of the service quality received. Similarly, the perceptions of service quality have a significant positive relationship with the firm performance. The findings from this study provide some implications for the SMPs in improving their service quality in performing their tasks. This is because the expectations and perceptions of SMEs play an important role in appointing SMPs for accounting-related matters. This study contributes to the accounting literature and provides information regarding the service quality dimensions which could help SMPs to assess the success of their services.