Author(s): Rabia Bashir, Muhammad Ahmad, Imran Arshad, Sultan Rehman Sheri

Affiliation: Department of Accounting and Finance, Faculty of Business Management and Professional Studies, Management and Science University, Shah Alam, Malaysia
Riphah School of Leadership, Riphah International University, Islamabad, Pakistan
Department of Management and Law, Faculty of Business Management and Professional Studies, Management and Science University, Shah Alam, Malaysia

Keywords: Financial constraints; financial resilience, financial distress, Malaysia, GMM

Received: April 10, 2026 | Accepted: June 30, 2026

Type of Paper: Empirical | Vol. 11(1) Page: 28 – 39

Reference to this paper should be referred to as follows: Bashir, R, Ahmad, M, Arshad, I, Sheri, S.R. (2026). Influence of financial constraints and financial resilience on financial distress in Malaysian listed firms, Acc. Fin. Review, 11(1), 28 – 39. https://doi.org/10.35609/afr.2026.11.1(1)

Author(s): Mazurina Mohd Ali, Noor Hasniza Haron, Susi Handayani

Affiliation: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, 42300 Bandar Puncak Alam, Malaysia
Faculty of Economics & Business, Universitas Negeri Surabaya, Kampus UNESA Ketintang, Surabaya, East Java, Indonesia

Keywords: cybercrime, banking sector, cybersecurity, systematic literature review, awareness

Received: April 15, 2026 | Accepted: June 30, 2026

Type of Paper: Empirical | Vol. 11(1) Page: 40 – 52.

Reference to this paper should be referred to as follows: Ali, M.M, Haron, N.H, Handayani, S. (2026). Cybercrime in the Banking Sector: A Systematic Review and Future Research Directions, Acc. Fin. Review, 11(1), 40 – 52. https://doi.org/10.35609/afr.2026.11.1(2)

Author(s): Meita Larasati, Zakiyah Sharif, RamAl Jaffri Saad

Affiliation: Universiti Utara Malaysia, Tunku Puteri Intan Safinaz School of Accountancy, Sintok, Malaysia

Keywords: Whistleblowing; Theory of Planned Behavior; Internal auditor; accounting; Sem-Pls

Received: April 19, 2026 | Accepted: June 30, 2026

Type of Paper: Empirical | Vol. 11(1) Page: 53 – 74

Reference to this paper should be referred to as follows: Larasati, M, Sharif, Z, Saad, R.J. (2026). Future Research Directions on Whistleblowing in Accounting: An Extended Theory of Planned Behavior Framework, Acc. Fin. Review, 11(1), 53 – 74. https://doi.org/10.35609/afr.2026.11.1(3)