Indian-Pacific Journal of Accounting and Finance (IPJAF) is peer-reviewed and published every quarter of the year. IPJAF provides a global forum to enhance communication among scholars and practitioners on emerging and established areas of accounting and finance research specifically and business administration, economics, and operations generally. The purpose of publishing and maintaining high-quality research in accounting and finance. Malaysian-based and worldwide in scope, the Indian Pacific Journal of Accounting and Finance (IPJAF) seeks to provide a global forum to enhance communication among academics and professionals in emerging areas of accounting and finance research and practice.