Vol. 2 No. 1 (2025)

Articles

• The Effect of Customs Duties and Value-Added Tax on the Clothing Industry and Retail Supply Chains in Dubai

  Murad Ali Ahmad Al-Zaqeba, Suhaila Abdul Hamid, Khairil Faizal Khairi, Amalina Mursidi, Ishaq Melhem (Author)

  126-145

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• The Moderating Effect of Family Ownership Concentration Between Board of Directors Effectiveness and Risk Management Disclosure in Palestine Stock Exchange

  Tamer Bassam Jaber Elagha, Murad Ali Ahmad Al-Zaqeba, Muhamad Azhari Bin Wahid, Mohd Shukor Bin Harun (Author)

  146-167

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• The Effect of Fintech Adoption and Financial Inclusion in Emerging Economies

  Nicla Dial Saroito (Author)

  168-176

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• The Effect of Customs and Tax Digital Operations on Jordanian Customs Performance Towards Sustainability

  Laith Ahmad Dheif Allah Elhesenat, Morad A. A. Zaqeba, Nor Asiah Yaakub, Suhaila Abdul Hamid (Author)

  177-194

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• Determinants of Tax Compliance with Implications for Digital Accounting and Fintech Sustainability

  Teh Amerrian Wongi (Author)

  195-206

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