Jyashree Krishnanraw
* Corresponding Author
University Malaya
Malaysia

Krishnanraw, Jyashree holds the position of a Master’s Graduate in Accounting at the Department of Accounting, Faculty of Business and Economics, Universiti Malaya. She earned her Master’s degree in Accounting (Reporting and Management Accountability) in 2024 from Universiti Malaya. Her research interests include management accounting, auditing, and the application of artificial intelligence in accounting. She has a publication in the Management and Accounting Review.

Author’s contact detail: Address: Department of Accounting, Faculty of Business and Economics, Universiti Malaya, 50603, Kuala Lumpur, Malaysia; phone number: -; Email: jyashreeraw@gmail.com

Ismail Kamisah
Department of Accounting, Faculty of Business and Economics, Universiti Malaya, 50603 Kuala Lumpur, Malaysia
Malaysia

Ismail, Kamisah holds the position of Senior Lecturer at the Department of Accounting, Faculty of Business and Economics, Universiti Malaya. She earned her Ph.D. in Management Accounting in 2011 from Universiti Malaya, and her Bachelor of Accounting in 1998 from Universiti Malaya. Her research interests include management accounting, ESG disclosure, sustainability, financial reporting, and technology adoption in accounting. She has publications in several academic and peer-reviewed journals, including Finance Research Letters, Humanities and Social Sciences Communications, International Journal of Business and Society, Management and Accounting Review, Sustainability (Switzerland), Jurnal Pengu- rusan, and Economic Research-Ekonomska Istraživanja.

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