Malaysia Accountability Integrated reporting Accounting and Auditing for Islamic Financial Institutions (AAOIFI) Accounting conservatism Awareness BANKING Cash flow ratios Exam performance Financial distress Financial performance International Financial Reporting Standard (IFRS) Islamic Accounting Standards Islamic Financial Institutions (IFIs) Key success factors Professional accounting education Responsibility SME Shariah Shariah-compliant companies Students-centered pedagogy Teacher-centered pedagogy Transparency Value Value creation