Intan Marzita Saidon is a senior lecturer in the Faculty of Accountancy at the Universiti Teknologi MARA (UiTM), Kedah, Malaysia. She has more than twenty years experience teaching various accounting courses in UiTM. She obtained her first degree from Northumbria University, United Kingdom, and holds a Masters and Ph.D degrees from Curtin University, Australia. She is an associate member of Malaysian Institute of Accountants. Roshima Said is an Associate Professor of Universiti Teknologi MARA, Malaysia. She acts as a Coordinator of Research Management Unit (RMU) at Universiti Teknologi MARA (UiTM) Kedah, Malaysia. With her, she carries more than 20 years of academic experience at the university. She is also a member of the Social Responsibility Research Network (SRRN). Her research interest is in Corporate Governance, Corporate Social Responsibility, Ethics, and Financial Criminology.