Dawuda Abudu is a Senior Lecturer in Accounting and Finance at Bolgatanga Technical University, Ghana, and a PhD candidate in Accounting at Lincoln University College, Malaysia. His professional and academic interests focus on corporate governance, internal auditing, financial reporting, and the application of emerging technologies in accounting and finance. He is a member of the Institute of Chartered Accountants (Ghana) and has contributed to the development of risk management policies and internal audit frameworks for public institutions in Ghana. His current research examines how internal audit performance mediates the relationship between corporate governance systems and shareholder value creation in emerging markets, aiming to enhance both theoretical and practical understanding of corporate governance and internal auditing.

Dr. Syed Ahmed Salman is an Associate Professor at the Faculty of Business and Management, Lincoln University College, Malaysia. He brings over ten years of experience in teaching and research, holds a Ph.D. in Islamic Banking and Finance, and a Doctorate in Business Administration with a focus on Artificial Intelligence in Islamic finance. He also completed a postdoctoral fellowship at the IIUM Institute of Islamic Banking and Finance. Dr. Salman actively engages in research and has received several research grants. He has published over ten research papers in scholarly journals and authored several books. He has served as a chairperson in various conference sessions and as a keynote speaker. Dr. Salman has received multiple awards for research excellence. He is a Shari’ah Compliance Officer at Eco-Ethics Business Consultancy and serves as a committee member at Global Illuminators. Additionally, he contributes as a reviewer for several academic journals.