The Asia Pacific Journal of Accounting and Finance (APJAF) is committed to encouraging a forum for debate on matters related to accounting and finance. Articles may discuss particular issues which cover all aspects of Financial Accounting, Management Accounting Governance, Sustainability Reporting, Auditing, Public Sector Accounting, Taxation, Information System, Accounting Education, Sharia Accounting and Financial Management, Ethics and Professionalism, Capital Market Research, Banking, and Corporate Finance. Articles must address issues relevant to the above topics. Discussion must be conceptually competent in one or more disciplinary fields, and it is encouraged that it can be discussed and readable across disciplinary boundaries.