Internet users are becoming ignorant with their data and the transparency of information due to the nature of high-speed internet today. Regrettably, internet users are deceived by engineering tactics performed by highly trained people, namely cybercriminals. Thus, in order to combat phishing attacks, internet users should be educated on security concerns, the influence of social engineering and anti-phishing knowledge. This paper presents a literature review of phishing, a type of cyber fraud, covering the types of phishing, the implications and governance. This study benefits the public to mitigate phishing attacks and increase phishing awareness.

This study examined the digital banking effectiveness of a bank. This study specifically explored the effect of perceived usefulness, banking system reliability, and COVID-19 pandemic on the digital banking effectiveness of a bank in Malaysia based on the technology acceptance model (TAM). Data collection was undertaken using a questionnaire survey involving 228 clients of the bank. The findings indicated that two of the chosen factors, namely, perceived usefulness and reliability of the banking system, significantly influenced digital banking effectiveness. On the other hand, the findings also showed that the COVID-19 pandemic did not influence digital banking effectiveness, per the bank clients’ perspective. The study’s findings provide insight into the future financial direction and addresses consumers’ financial needs. In addition, the findings help develop an overview of the industry based on one of the prominent financial institutions in Malaysia.

This study was carried out to assess agricultural communities’ understanding of climate change, the adaptation measures being undertaken against climate change, and industrial wastewater irrigation. It was considered important to check agricultural communities’ understanding of climate change, as the majority of the study area belongs to the farming and industry sector. This study was based on primary data collected through a survey in the study area. The results of present study showed that agricultural communities with sufficient resources and assets consider themselves to be safer and more capable of coping with the negative effects of climate change. Agricultural communities used different techniques to deal with the impacts of climate change in present study area. This study produced findings about agricultural households’ adaptation tactics that are unique and will aid policymakers in assisting agricultural communities in their day-to-day activities and farming practices, as well as in the implementation of proper monitoring and public policies to ensure integration and sustainability. This research is based on the sustainable livelihoods approach (SLA), which investigates how livelihood assets support agricultural communities by combining household adoption/adaptation strategies and livelihood outcomes.

This study examined the impact of artificial intelligence (AI) on the accounting profession. It systematically investigated the effects of AI technologies on the accounting field, redefining the roles and responsibilities of accountants. Through literature review, this study sheds light on AI influence on the accounting profession. The results of this study indicate that the impact of AI on accounting profession can be divided into three themes: (i) automation of routine tasks, (ii) enhanced data analysis, and (iii) value-adding of the professional roles. The automation of routine tasks includes data entry, validation, and transaction processing, while enhanced data analysis includes predictive analytics and decision support. AI also has impacted in terms of value-adding of the professional roles, which comprise of increasing scalability and cost savings and focus on higher value activities. The findings of this study suggest that the accounting profession is evolving in response to AI technology, and accountants should embrace these changes to harness the full potential of AI in their work.

Blockchain is a cutting-edge technology gaining fast recognition as a transformative drive with the possibility to reform many sectors. This concept paper seeks to understand the influence of blockchain on the financial industry, shedding light on its key features, benefits, and challenges. Specifically, this paper explores whether blockchain technology promotes cost-saving in the financial industry. Additionally, this paper discusses the implications of blockchain, particularly regarding its security. It emphasizes the need for collaboration between industry stakeholders, regulators, and technologists to harness the blockchain's full potential while addressing the associated challenges. As blockchain continues to evolve and mature, its effect on the financial industry is expected to increase, reforming the way financial transactions are conducted and recorded in the digital age. This study contributes a holistic approach to expanding the transformative potential of blockchain in the financial sector.

This paper investigates the factors that contribute to the occurrence of asset misappropriation in small and medium enterprises (SMEs) in Malaysia. For a theoretical basis, the fraud hexagon model, which includes pressure, opportunity, rationalisation, capability, ego, and collusion elements, is adopted to guide the study. For the analysis, 306 valid responses from individuals working in diverse SME sectors in Malaysia were obtained via a self-administered questionnaire. Based on the objectives and to test the hypotheses, this research used a quantitative approach. Correlation analysis was utilised to examine the relationship among the independent variables. In addition, multiple regressions were conducted to answer the research questions of this study. The findings show that opportunity, rationalisation, and collusion have a significant relationship with the occurrences of asset misappropriation in Malaysian SMEs, whereby collusion makes the strongest and most significantly unique contribution to explain the occurrences of asset misappropriation. Thus, the study concluded that opportunity, rationalisation, and collusion are indeed significant factors that influence the occurrence of asset misappropriation. This study provides insights for Malaysian SME business owners regarding the minimum monthly salary policy, which should be revisited and reconsidered.