Afshan Younas is an Assistant Professor in the Faculty of Business Studies at Arab Open University, Sultanate of Oman. Her research focuses on Accounting, Finance, Corporate governance, corporate social responsibility, AI, Blockchain, Digitalization, Sustainability and Economics. She has published several research papers and also received local and international research grants. Additionally, she has served as an editor, reviewer, and advisory member for various conferences and journals. She is a member of the Certified Management and Business Educator by the Chartered Association of Business Schools UK and the British Accounting and Finance Association. She is an Academic Fellow of the Association of International Accountants. Aza Azlina Md Kassim is an Associate Professor in Postgraduate Centre, Management and Science University, Malaysia. Her extensive scholarly output includes numerous research papers and the authorship of several books, demonstrating a significant contribution to her field. She also received local and international research grants. Her excellence in academics, research and supervision has qualified her for several awards. Her research area is in corporate governance, ESG, sustainability, and financial behavior. She is an Academic Fellow of Malaysian Institute of Accountant (MIA) and Academy of Professors Malaysia.