Part I : Corporate Governance and Corporate Accountability -- Board Risk Committee, Corporate Governance Mechanisms and Firm Value -- Governance, Enterprise Risk Management, and Public Higher Education Performance: A Systematic Literature Review -- The Dimension of Accountability in Social Enterprises -- Part II: Sustainability and ESG Integration -- Environmental, Social and Governance (ESG) Performance: The Role of Board of Director -- Finance for Sustainability: The Role of Banks in Advancing the ESG Agenda in the ASEAN Region -- Impact of COVID-19 on financing sustainability: A case of dividend payments in Malaysia -- Part III: Digital Transformation for Sustainable Growth -- Digital Transformation: Confronting Governance, Sustainability, and Taxation Challenges in an Evolving Digital Landscape -- Materialising Digitalisation as Sustainability-Oriented Innovation Among Micro, Small and Medium-Size Enterprises -- Income Sustainability Through Effective Tax Governance -- Part IV: Risk Management and Auditing -- Risk profile of the airlines during the COVID-19 pandemic: An analysis based on narrative press release -- Improve Audit Quality CPAs: Learning from Taking Muddy Waters Research Short Sell Luckin Coffee -- Climate risk assessment for Small and Medium Enterprises: Strategies, challenges, and adaptation.

This book presents a comprehensive exploration of contemporary issues in corporate governance and sustainability within the Malaysian context. Authored by experienced scholars and practitioners, each chapter delves into critical aspects shaping the landscape of business ethics, digital transformation, and societal responsibility. Beginning with an examination of role of digital transformation in driving sustainable innovation for Micro, Small, and Medium-Sized Enterprises (MSMEs), the volume goes on to explore the transformative potential and challenges of digital technologies on governance, sustainability, and taxation. It further highlights the significance of environmental, social, and governance (ESG) factors in measuring the sustainability and societal impact of businesses. Through insightful discussions on directorial responsibilities, social enterprises, stakeholder involvement in fraud prevention, and effective tax governance, this book offers valuable insights for practitioners, researchers, and students of business and accounting. By addressing key issues such as risk management, internal control, and tax compliance, this book serves as a timely resource for navigating the complexities of corporate governance and sustainability in Malaysia's dynamic business environment.