Muhammed Veysel Kaya is a professor at Ankara Haci Bayram Veli University, Türkiye. He teaches macroeconomics and central banking in postgraduate and PhD programmes. His research interests include macroeconomics, banking, monetary policy and economic growth. Fazlida Mohd Razali is currently a research fellow at the Accounting Research Institute and senior lecturer at the Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. Her teaching portfolio at the faculty includes external auditing, internal auditing, risk management, business ethics and corporate governance. Her research interests cover financial criminology, auditing, governance, risk management & control, and information security. Yusarina Mat Isa is currently a senior lecturer at the Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. Her teaching portfolio at the faculty includes external auditing, internal auditing, corporate governance and risk management. Her research interests cover financial crimes, auditing, risk management, banking operations and regulatory enforcement.