Asian Journal of Accounting and Governance (AJAG) is a journal published by the Faculty of Economics and Management, Universiti Kebangsaan Malaysia. The journal is published twice a year (in April and October beginning 2018) aiming at promoting original scholarly research and publications across the whole spectrum of accounting and corporate governance. It is devoted to identify and address gaps in accounting knowledge and practices so as to meet the current needs of regulators and practitioners. Multi disciplines research publication relating to governance is encouraged.