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A. Ghazali

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Open access 2026

Institutionalising Digital Audit Capability Framework in the Malaysian Public Sector: Technology Readiness, Digital Governance and Auditor Competency

This qualitative study examines the development of digital audit capability in the Malaysian public-sector internal audit functions and proposes an integrated framework based on technology readiness, digital governance and auditor competency that can guide government agencies in strengthening digital audit implementati...

Z. Sanusi, Yusarina Mat Isa, Nur Aima Shafie et al. · 0 citations
Open access 2026

From Disclosure to Accountability: Integration Mechanisms in ESG Reporting and Implications for Malaysia's Transition to Mandatory Sustainability Disclosure

Environmental, social and governance (ESG) reporting has moved from voluntary communication to regulated corporate accountability, yet the quality of adoption varies sharply. Many organisations, particularly in emerging economies, produce disclosures that satisfy formal requirements without altering strategy, governanc...

Z. Sanusi, Nur Aima Shafie, A. Ghazali et al. · 0 citations

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