Volume 16, Issue 1 (2026)

Issue 2

Issue 1

Determinants of the Relationship between the Use of Big Data Analytics and Audit Performance in the Public Sector

AUTHORS: Adlina Mohamad, Mohd Mohid Rahmat, Soliha Sanusi, Ainol Basirah Abdul Wahab, Dicky Wiwittan Toto Ngadiman

Received: 14 Feb, 2026 | Revised: 07 Mar, 2026 | Published: 30 Mar, 2026

PAGES: 860-873

DOI: 10.6007/IJARAFMS/v16-i1/27928

Open Access

Earnings Management, Valuation Reallocation, and the Role of Audits: Resolving the Value Relevance Puzzle in China

AUTHORS: Niliyan ., Hasri Bin Mustafa

Received: 14 Feb, 2026 | Revised: 07 Mar, 2026 | Published: 30 Apr, 2026

PAGES: 874-901

DOI: 10.6007/IJARAFMS/v16-i1/27876

Open Access

Transforming Public Sector Financial Reporting in Malaysia: Institutional Pressures and the Shift to Accrual Accounting

AUTHORS: Mohamad Hiszanudin Bin Hussain, Abdul Quyyum Haikal Bin Abd Adzhar, Muhammad Shafie Bin Hamzah, Yusri Huzaimi Mat Jusoh, Shariful Amran Abd Rahman, Rosliza Bahari

Received: 11 Feb, 2026 | Revised: 07 Mar, 2026 | Published: 31 Mar, 2026

PAGES: 902-914

DOI: 10.6007/IJARAFMS/v16-i1/27810

Open Access

Open Access Journal

Volume 16, Issue 1 (2026)

Determinants of the Relationship between the Use of Big Data Analytics and Audit Performance in the Public Sector

Earnings Management, Valuation Reallocation, and the Role of Audits: Resolving the Value Relevance Puzzle in China

Transforming Public Sector Financial Reporting in Malaysia: Institutional Pressures and the Shift to Accrual Accounting