Vol 4, No 1 (2020)

June 2020 Article-in-Press

DOI: https://doi.org/10.28992/ijsam.v4i1

Articles in press are peer reviewed, accepted articles to be published in this publication. When the final article is assigned to volumes/issues of the publication, the article in press version will be removed and the final version will appear in the associated published volumes/issues of the publication. The date an article was first made available online will be carried over. Please be aware that, although articles in press do not have all bibliographic details available yet, they can already be cited using the year of online publication and the DOI, as follows: author(s), article title, Publication (year), DOI.

Table of Contents

Articles

Tze San Ong(1), Ah Suat Lee(2), Boon Heng Teh(3), Hussain Bakhsh Magsi(4), Sin Huei Ng(5),
(1) Universiti Putra Malaysia, Faculty of Economics and Management, Selangor, Malaysia
(2) Universiti Tunku Abdul Rahman, Malaysia
(3) Multimedia University, Malaysia
(4) Lasbela University of Agriculture, Water and Marine Sciences, Uthal, Pakistan
(5) Xiamen University, Malaysia
Iryna Zhyhlei(1), Dmytro Zakharov(2), Ciobanu Ghenadie(3),
(1) Zhytomyr Polytechnic State University, Department of Accounting and Auditing, Zhytomyr, Ukraine
(2) Zhytomyr Polytechnic State University, Department of Accounting and Auditing, Zhytomyr, Ukraine
(3) ARTIFEX University of Bucharest, National Scientific Research Institute for Labour and Social Protection: Bucharest, Romania
Santi Gopal Maji(1), Utpal Kumar De(2), Ardi Gunardi(3),
(1) Tezpur University, Department of Commerce, Tezpur, India
(2) North Eastern Hill University, Department of Economics, India
(3) Universitas Pasundan, Faculty of Economics and Business, Bandung, Indonesia
Md. Jahidur Rahman(1), Pan Li(2), Rashedul Hasan(3),
(1) Wenzhou-Kean University, Department of Accounting, Wenzhou, China
(2) Wenzhou-Kean University, Department of Accounting, Wenzhou, China
(3) INTI International University, Faculty of Business, Communication and Law, Nilai, Malaysia
Berto Usman(1),
(1) [SCOPUS ID: 56938576500] Universitas Bengkulu, Indonesia
Inten Meutia(1), Shelly Febriana Kartasari(2), Zulnaidi Yaacob(3), Murugesh Arunachalam(4),
(1) Universitas Sriwijaya, Faculty of Economics, Indonesia
(2) Universitas Sriwijaya, Faculty of Economics, Indonesia
(3) Universiti Sains Malaysia, Malaysia
(4) University of Waikato, New Zealand
Ayu Ekasari(1), Syeliya Md Zaini(2),
(1) Universitas Trisakti, Faculty of Economics and Business, Indonesia
(2) Universiti Kuala Lumpur, Malaysia
Şerife Önder(1), Renat Baimurzin(2),
(1) Kütahya Dumlupınar University, Faculty of Kütahya Applied Sciences, Turkey
(2) Kütahya Dumlupınar University, Faculty of Kütahya Applied Sciences, Turkey
Ndubuisi Odoemelam(1), Grace Nyereugwu Ofoegbu(2), Chioma Ojukwu(3),
(1) University of Port Harcourt, East-West Choba Port Harcourt, Rivers State, Nigeria
(2) University of Nigeria, Enugu Campus, Department of Accountancy, Business Administration, Nsukka, Nigeria
(3) University of Port Harcourt, Department of Accounting, Nigeria