Iylia Dayana Mohamed Izwan is a lecturer of Accounting at Faculty of Business Management and Professional Studies, Management and Science University (MSU). She holds Master of Forensic Accounting and Financial Criminology from University Teknologi MARA and Association of Chartered Certified Accountants (AACA) from Sunway College. She joined MSU since 2011. With over 10 years of experience in academia, Iylia has taught courses undergraduate, covering topics as Corporate Governance and Financial Reporting. Her research areas are accounting, corporate governance and ESG. She had published in few scholarly journals such as Asia-Pacific Management Accounting Journal and International Journal of Business and Applied Social Science. Dr. Azman, N. is a lecturer in Faculties of Business Management and Professional Studies, Management and Science University, Shah Alam, Selangor, Malaysia. She holds a doctoral degree in Business Management “Consumer behavioural intention in healthy food product” from Management and Science University (MSU). With the strong 7 years industrial experience, her particular specialization is digital marketing, big data, management, human resources, consumer behavior and marketing. She also receives Certified Marketing Professional from American Industrial Certification Institute for completing marketing professional courses. She has participated and presented research papers in several International academic conferences. Assoc Prof Dr Nor Balkish is a chartered accountant (and currently the Deputy Director of Research & Innovation at the Accounting Research Institute of Universiti Teknologi MARA. She obtained several local research grants, including those from Institut Perakaunan Negara, SIRIM, FAMA, Kementerian Dalam Negeri, Jabatan Perdana Menteri, and Kementerian Pengajian Tinggi. She was also awarded the prestigious European ERASMUS grant, Marie Curie and few strategic research partnership grants from Universities in Bangladesh, Indonesia, the Professional Body of the Institute of Management Accountants in the USA and others. She was the Project Director for several joint training events involving UiTM and Malaysian Statutory Bodies in the United Kingdom, Turkey, Bulgaria, Saudi Arabia, and New Zealand. She demonstrates her leadership by organising various UiTM MoAs with overseas counterparts (New Zealand, Indonesia, Bangladesh, Maldives and South Korea) to enable matching research grants among these universities, which led UiTM to global joining publication teams.