Name :
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Substantive Position :
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Name in APA Format : Che Zuriana, M.J.

RESEARCHER'S INFORMATION

ACADEMIC QUALIFICATION

2008, PhD Accounting, Bangor University of Wales, United Kingdom
1996, Masters Perakaunan, Universiti Kebangsaan Malaysia, Universiti Kebangsaan Malaysia
1992, Bachelor Degree Perakaunan, Universiti Utara Malaysia, Universiti Utara Malaysia

AWARDS & RECOGNITIONS

Pingat perkhidmatan Setia, UUM, 2024, Universiti
BEST PAPER, Universiti Malaysia Terengganu, 2022, Kebangsaan

OVERVIEW

Dr Che Zuriana Binti Muhammad Jamil is an Associate Professor at the School of Accounting, College of Business UUM. She obtained her PhD from the Bangor University, Wales, United Kingdom in 2008. Her area of specialization includes Environmental management accounting, Performance measurement system and Management control system.She has published many articles related to the area in various Scopus and refereed journal.

RESEARCH AREA

Management Accounting (Including Strategic Management Accounting, Performance Management, Cost Management, Management Accounting Control System)
Other Social Sciences n.e.c.
Environmental Accounting

AREA OF EXPERTISE

management control system
performance measurement system
environmental management accounting

LIST OF PUBLICATION

ARTICLE IN JOURNAL

Faidzulaini Binti Muhammad, Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Dr. Fadzli Shah Bin Abd Aziz, Prof. Madya Dr. Noriah Bt Che Adam, (2025). From Compliance To Transparency: A Conceptual Framework For Improving Occupational Safety And Health Reporting Practices . International Journal Of Innovation And Industrial Revolution, 7(20), 405 - 423.
Dr. Nor Atikah Binti Shafai, Dr. Saidatul Nurul Hidayah Jannatun Naim Bt Nor Ahmad, Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Madya Dr. Hafizah Binti Abd Mutalib, Prof. Madya Dr. Rapiah Bt Mohamed, (2025). Exploring The Influence Of Internal And External Factors On E-Waste Management Practices In Malaysia: Examining The Significance Of Eco-Efficiency Strategy. Paper Asia, 41(1b), 58 - 69.
Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Madya Dr. Hafizah Binti Abd Mutalib, Prof. Madya Dr. Noriah Bt Che Adam, Prof. Madya Dr. Rapiah Bt Mohamed, Prof. Madya Dr. Rokiah Bt. Ishak, (2024). Leader Attention To Information And Sustainability Performance. Paper Asia, 40(5b), 92 - 103.
Dr. Aryati Juliana Binti Sulaiman, Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Dr. Zainol Bin Bidin, Prof. Madya Dr. Zaimah Bt Zainol Ariffin, (2023). Green Tax Policy Model: Towards Green Growth Environment. Paper Asia, 39(6), 1 - 7.
Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Madya Dr. Hafizah Binti Abd Mutalib, Prof. Madya Dr. Rapiah Bt Mohamed, Siti Norfatin Afiqah Binti Ismail - (Matric No: 820212), (2023). The Determinants Of Environmental Knowledge Sharing Behaviour Among Accounting Educators: A Modified Theory Of Planned Behaviour. International Journal Of Sustainability In Higher Education, 24(5), 1105 - 1135.
Dr. Nor Atikah Binti Shafai, Dr. Saidatul Nurul Hidayah Jannatun Naim Bt Nor Ahmad, Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Madya Dr. Hafizah Binti Abd Mutalib, Prof. Madya Dr. Rapiah Bt Mohamed, (2023). E-Waste Practices Post-Pandemic Covid-19: The Case Of Malaysian Technology And Telecommunication Companies. ?International Journal Of Business And Management, 7(1), 1 - 7.
Magnaz Lestira Oktaroza, Mey Maemunah, Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Madya Dr. Hafizah Binti Abd Mutalib, (2021). Knowledge Sharing, Work Ethics And Auditors’ Innovation Capability: A Comparative Study In Malaysia And Indonesia. Central Asia And The Caucasus, 22(5), 1 - 16.
Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Madya Dr. Hafizah Binti Abd Mutalib, Prof. Madya Dr. Rapiah Bt Mohamed, (2021). Business Strategy, Resources And Capabilities And Organisational Innovation Performance. Central Asia And The Caucasus, 22(5), 664 - 678.
Dr. Nor Atikah Binti Shafai, Dr. Saidatul Nurul Hidayah Jannatun Naim Bt Nor Ahmad, Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Madya Dr. Hafizah Binti Abd Mutalib, Prof. Madya Dr. Rapiah Bt Mohamed, (2021). Firm And Board Characteristics, And E-Waste Disclosure: A Study In The Era Of Digitalisation. Sustainability (Switzerland), 13(18), 1 - 14.
Magnaz Lestira Oktaroza, Mey Maemunah, (2020). Knowledge Sharing, Work Ethics And Auditors’ Innovation Capability: A Conceptual Framework. International Journal Of Business And Management, 4(5), 1 - 8.
Ahmad Yahia Mustafa Alastal - (Matric No: 901930), (2020). Eco-Control System: A Literature Review. International Journal Of Development Research, 10(2), 34003 - 34008.
Ahmad Yahia Mustafa Alastal - (Matric No: 901930), (2020). Proactive Environmental Strategy And Environmental Performance: A Resource-Based Perspective. International Journal Of Scientific And Research Publications, 10(3), 524 - 530.
Nashwan Talal Saadallah Al-Taria, (2019). Mediating Role Of Perceived Attributes And Perceived Benefits Of Abc System In The Relationship Between Organisational Culture And The Intention To Adopt Abc System.. International Journal Of Management And Economics Invention, 5(6), 2076 - 2082.
Nashwan Talal Saadallah Al-Taria, (2019). A Conceptual Model Of The Relationship Between Management Support And The Intention To Adopt Activity-Based Costing: Mediating Effects Of Perceived Attributes And Perceived Benefits.. Account And Financial Management Journal, 4(5), 1929 - 1935.
Siti Norfatin Afiqah Binti Ismail - (Matric No: 820212), (2019). Environmental Knowledge And Sharing Behavior Of Accounting Students: From The View Of A Modified Theory Of Planned Behavior. International Journal Of Modern Trends In Business Research, 2(6), 51 - 64.
Siti Norfatin Afiqah Binti Ismail - (Matric No: 820212), (2017). Attitude, Subjective Norms, Perceived Behavioral Control And Intention To Share Environmental Knowledge: Accounting Students’ Perspective. International Journal Of Business And Management, 1(2), 189 - 196.
Aliyu Nuraddeen Shehu - (Matric No: 94362), (2016). Does Performance Measurement System Influence Firm Performance? Evidence From Nigerian Bailed-Out Banks. The Social Sciences, 11(30), 7143 - 7147.
Nuraddeen Shehu Aliyu, (2016). Moderating Role Of Boards’ Equity Ownership On The Relationship Between Corporate Governance And The Performance Of Bailed-Out Banks In Nigeria. Iosr Journal Of Business And Management, 18(8), 133 - 138.
Nuraddeen Shehu Aliyu, (2016). Corporate Governance And Nigerian Bailed-Out Banks Performance: Preliminary Data Screening. Nigerian Journal Of Management Technology & Development, 7(1), 165 - 171.
Hafizah Abd-Mutalib, (2014). The Availability, Extent And Quality Of Sustainability Reporting By Malaysian Listed Firms: Subsequent To Mandatory Disclosure. Asian Journal Of Finance And Accounting, 6(2), 239 - 257.
Nuraddeen Shehu, Alliyu, (2014). Moderating Role Of Board Equity Ownership In The Relationship Between Corporate Governance And The Performance Of Bailed-Out Banks In Nigeria.. Procedia: Social Behavioral Sciences, 164(), 613 - 620.
Hafizah Abd Mutalib, (2014). The Availability, Extent And Quality Of Sustainability Reporting By Malaysian Listed Firms: Subsequent To Mandtory Disclosure. Asian Journal Of Finance And Accounting, 6(2), 1 - 8.
Hafizah Abdul Mutalib, (2014). Determining The Relationship Between Sustainability Reporting & Institutional Ownership: The Stakeholder Vs Myopic Institutional Theory. World Journal Of Social Sciences, 4(1), 1 - 17.
Noor Liza Adnan, (2013). Could Bad Soldiers Turn Out As Good Citizens?. International Journal Of Management & Information Technology, 4(2), 257 - 264.
Noor Liza Adnan, (2013). Ethical Antecedents Of Dysfuntional Behaviour In Performance Measurement And Control System. Asian Social Science, 9(1), 29 - 41.

ARTICLE IN PROCEEDING

Dr. Nor Atikah Binti Shafai, Dr. Saidatul Nurul Hidayah Jannatun Naim Bt Nor Ahmad, Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Madya Dr. Hafizah Binti Abd Mutalib, Prof. Madya Dr. Rapiah Bt Mohamed, (2023). Institutional Pressure, Organizational Factors And E-Waste Management Practice: A Study In Telecommunication And Technology Industries. Environment And Sustainable Development, (), 213 - 225.
Dr. Nor Atikah Binti Shafai, Dr. Saidatul Nurul Hidayah Jannatun Naim Bt Nor Ahmad, Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Madya Dr. Hafizah Binti Abd Mutalib, Prof. Madya Dr. Rapiah Bt Mohamed, (2022). The Impact Of External And Internal Factors On E-Waste Management Practice In Malaysia: The Role Of Eco-Efficiency Strategy. Green Business Towards Sustainable Development, (), 70 - 73.
Dr. Nor Atikah Binti Shafai, Dr. Saidatul Nurul Hidayah Jannatun Naim Bt Nor Ahmad, Prof. Dr. Che Zuriana Bt Muhammad Jamil, Prof. Madya Dr. Hafizah Binti Abd Mutalib, Prof. Madya Dr. Rapiah Bt Mohamed, (2021). E-Waste Reporting In Malaysia – A Preliminary Study. 12Th Gcbss Proceeding, 12(1), 64 - 64.
Siti Norfatin Afiqah Binti Ismail - (Matric No: 820212), (2018). Using Modified Theory Of Planned Behavior In Predicting Environmental Knowledge Sharing Behavior Among Accounting Students. Proceeding: International Research Conference On Humanities, Social Sciences And Technology, (), 142 - 152.
Aliyu Nuraddeen Shehu, (2014). Corporate Governance And The Nigerian-Bailed Out Banks Performance: A Proposed Model On The Influencing Roles Of Boards' Equity Ownership. The Uum International Conference On Governance 2014, 1(), 00 - 00.
Nuraddeen S. Aliyu, (2014). Moderating Role Of Boards’ Equity Ownership In The Relationship Between Corporate Governance And The Performance Of Bailed-Out Banks In Nigeria. Malaysian Finance Association Conference Proceeding 2014, 16(), 100 - 110.

BOOK

(2011). Advanced Management Accounting, :Pearson Malaysia Sdn. Bhd.
(2005). Teori Perakaunan Kewangan, Universiti Utara Malaysia, Sintok:Penerbit Universiti Utara Malaysia
(2004). Costing for specialized industries, Malaysia:Thomson Learning
(2002). Perakaunan Kewangan Pertengahan Edisi ke Dua, Universiti Utara Malaysia:Sekolah Perakaunan Universiti Utara Malaysia
(2000). Perakaunan Kewangan Pertengahan, Universiti Utara Malaysia:Sekolah Perakaunan Universiti Utara Malaysia

CHAPTER IN BOOK

(2024). The AI Revolution: Driving Business Innovation and Research (pp. 485 - 494), The ai revolution: driving business innovation and research (pp. 485 - 494), :
(2021). Selected Topics in Humanities and Social Sciences Vol. 8 (pp. 78 - 81), Selected topics in humanities and social sciences vol. 8 (pp. 78 - 81), Guest House Road, Street no - 1/6, Hooghly, West Bengal, India, Corp. Firm Registration Number: L77527:B P International
(2014). Recent trends in Social and behaviour Sciences - Lumban Gaol et.al (Eds) (pp. 455 - 465), Recent trends in social and behaviour sciences - lumban gaol et.al (eds) (pp. 455 - 465), London:Taylor & Francis Group, London


LIST OF RESEARCH

DEVELOPING A FRAMEWORK FOR SUSTAINABILITY CONTROL SYSTEM AND PERFORMANCE IN MALAYSIA ZAKAT INSTITUTION IN TIME OF COVID-19 PANDEMIC: THE CASE OF LEMBAGA ZAKAT NEGERI KEDAH (2021), Member, UNIVERSITI
DEVELOPING OF COMPREHENSIVE PERFORMANCE MEASUREMENT SYSTEMS FOR LEMBAGA ZAKAT NEGERI KEDAH (2021), Member, KEMENTERIAN/AGENSI LAIN
BUILDING E-WASTE PERFORMANCE MODEL FOR GREEN GROWTH (2020), Member, KPT
KNOWLEDGE SHARING, WORK ETHIC AND AUDITORS' INNOVATION CAPABILITY: A COMPARATIVE STUDY IN MALAYSIA AND INDONESIA (2019), Member, ANTARABANGSA
TRANSLATING INNOVATION AND LEADER ATTENTION TOWARDS SUSTAINABLE VALUE CREATION AMONGST MALAYSIAN SMES: INTANGIBLE RESOURCE-BASED MODEL (2019), Member, KPT
THE PRACTICE OF VALUING HUMAN RESOURCE CAPITAL IN SELECTED ORGANIZATIONS (2019), Member, UNIVERSITI
DEVELOPING A GREEN TAX POLICY MODEL: TOWARDS GREEN GROWTH ENVIRONMENT (2019), Member, KPT
ENHANCING SMALL MEDIUM ENTERPRISES INNOVATION PERFORMANCE USING BLUE OCEAN STRATEGY: A MODITIED MODEL (2019), Member, KPT
Understanding Environmental Knowledge Sharing Behavior Using A Modified Theory Of Planned Behavior (2016), Member, KPT
Investment Preference By Shariah Compliant Mutual Funds : Does Sustainability Engagement Matter? (2016), Member, UNIVERSITI
The Mediating and Modelling Roles of Management Control System and Board Equity Ownership in the Relationship between Corporate Governance and Performance of Bailed-Out Banks in Nigeria (2015), Leader, UNIVERSITI
ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES IN SMES MANUFACTURING SECTOR (2013), Leader, UNIVERSITI
RESOURCE-BASED EMS MODEL TOWARDS ECO-HOTEL IN MALAYSIA (2013), Leader, KPT
Incorporating Drivers, Strategies and Measurement in Existing Corporate Sustainability Framework (2012), Member, UNIVERSITI
The university readiness-based model towards students entrepreneurship education (2012), Member, UNIVERSITI
Effects Of Green Marketing On Consumer Consumption: A Study With Specific Reference To The Tourism Sector In Malaysia (2012), Member, KPT
SHOPPING ORIENTATION AND PURCHASE BEHAVIOUR OF MALAYSIAN CONSUMERS TOWARDS GREEN PRODUCTS (2011), Member, KPT
MCS AND CHANGE MANAGEMENT IN A COOPERATIVE ORGANISATION (2011), Member, UNIVERSITI
PERFORMANCE MEASUREMENT AND MANAGEMENT SYSTEM IN SMALL MEDIUM ENTERPRISES (SMEs) : A PRACTICAL MODIFIED FRAMEWORK (2010), Leader, KPT
PERFORMANCE MEASUREMENT SYSTEM AT ERA EDAR MARKETING SDN BHD (2010), Member, UNIVERSITI
SUSTAINABILITY DISCLOSURE AMONG MALAYSIAN SHARI'AH -COMPLIANT LISTED COMPANIES: WEB REPORTING (2009), Member, PERSENDIRIAN
THE PERCEPTION OF MANAGEMENT TOWARDS CORPORATE SOCIAL ACCOUNTING DISCLOSURE (2003), Leader, KPT
THE SURVEY OF CONSTRUCTION COMPANY OVERHEAD COST (2002), Member, UNIVERSITI
THE USEFULNESS OF ENVIRONMENTAL INFORMATION TO ANNUAL REPORTS:THE CASE OF UNIT THRUST IN MALAYSIA (2002), Member, UNIVERSITI
THE RELEVANCE OF ANNUAL REPORTS IN ISLAMIC INVESTMENT (1999), Member, UNIVERSITI

TEACHING EXPERIENCE
UNDERGRADUATE

Course Code Course Name
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
BKAX4912 Practicum
VQ2223 Practicum
VQ2223 Practicum
KAF2053 Financial accounting & reporting ii
KAF3083 Accounting theory and practices
KAF3083 Accounting theory and practices
KAM2013 Management accounting i
KAM2013 Management accounting i
KAM2013 Management accounting i
KX2016 Practicum
KX3018 Practicum
KM3033 Advanced management accounting
EEP1032 Personal development and character building
BKAMK3073 Enterprise strategy
BKAMK3073 Enterprise strategy
BKAM3023 Management accounting ii
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
SDG2021 Entrepreneurship
SDG2021 Entrepreneurship
SDG2021 Entrepreneurship
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
BKAMK3073 Enterprise strategy
BKAMK3073 Enterprise strategy
BKAM3033 Seminar in management accounting
KF2033 Financial accounting ii
KF1013 Introduction of accounting
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
KF3043 Advanced financial accounting i
BKAM3073 Enterprise strategy
BKAM3023 Management accounting ii
KF3053 Advanced financial accounting ii
KF3053 Advanced financial accounting ii
KM2013 Management accounting i
KM2013 Management accounting i
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
KF2023 Financial accounting i
KM2013 Management accounting i
BKAM3023 Management accounting ii
BKAM3023 Management accounting ii
BKAM3023 Management accounting ii
BKAM3023 Management accounting ii
VQ2223 Practicum
BKAM2013 Management accounting i
BKAM3033 Seminar in management accounting
BKAM3023 Management accounting ii
BKAM3023 Management accounting ii
BKAMK3073 Enterprise strategy
BKAMK3073 Enterprise strategy
BKAM3033 Seminar in management accounting
KM3023 Management accounting ii
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
BKAM3083 Performance strategy
BKAM3023 Management accounting ii
BKAM3023 Management accounting ii
BKAM3023 Management accounting ii
VQ2223 Practicum
SDG3011 Management ethics
SDG3011 Management ethics
SDG3011 Management ethics
KX2016 Practicum
BKAM3073 Enterprise strategy
BKAM3073 Enterprise strategy
KM2013 Management accounting i
KF3053 Advanced financial accounting ii
KM3023 Management accounting ii
BKAM3023 Management accounting ii
BKAM3023 Management accounting ii
BKAM3023 Management accounting ii
BKAM3023 Management accounting ii
BKAM3033 Seminar in management accounting
KF3053 Advanced financial accounting ii
KF3053 Advanced financial accounting ii
KF1012 Accounting principles
KX2016 Practicum
KF2033 Financial accounting ii
BKAM3023 Management accounting ii
BKAM3023 Management accounting ii
KF1012 Accounting principles
BKAM3033 Seminar in management accounting
KM2013 Management accounting i
BKAM3033 Seminar in management accounting
KF2033 Financial accounting ii
KM2013 Management accounting i
KF3043 Advanced financial accounting i
KF3043 Advanced financial accounting i
KM2013 Management accounting i
KA1113 Principle of accounting
KA2213 Managerial accounting i
KA2213 Managerial accounting i
VQ2223 Practicum
KF2023 Financial accounting i
KF2023 Financial accounting i
BKAL3063 Integrated case study
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
KF1012 Accounting principles
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
SDG3021 Patriotism and volunteerism
SDG3021 Patriotism and volunteerism
SDG3021 Patriotism and volunteerism
KF1012 Accounting principles
BKAM3033 Seminar in management accounting
BKAM3033 Seminar in management accounting
SDG2011 Personal financial planning
SDG2011 Personal financial planning
SDG2011 Personal financial planning
KM2013 Management accounting i
KM2013 Management accounting i
KF3043 Advanced financial accounting i
KM2013 Management accounting i
EEP2032 Living in the multi-cultural society

POSTGRADUATE

Course Code Course Name
BKBM5013 Management accounting for managers
BKAM5043 Strategic management accounting
BKAM5023 Management accounting and control systems
BKAM5053 Advanced management accounting
BKAM5013 Management accounting

SUPERVISION

Matric Name Status Title
91054 Masnawaty Sangkala Completed The Effect of Management Control System on the Relationship between Budget Participation and Budget Slack
92960 Noor Liza Bt. Adnan Completed Dysfunctional Performance Measurement System (PMS) Behaviour: Its Etchical Antecedents and Influence on Organizational Citizenship Behaviour
93401 Hafizah Binti Abd Mutalib Completed Sustainability Reporting, Dedicated and Transient Institutional Ownership and Financial Performance.
94362 Aliyu Nuraddeen Shehu Completed Corporate Governance and Nigerian Bailed-Out Banks Performance: The Indirect of Performance Measurement and Board Equity Ownership
95483 Nurmadi Harsa Sumarta Not Active Environmental Accounting
99207 Kasumalinda Binti Alwi Not Active Resource-Based Environmental Management System Model Towards Eco-Hotel in Malaysia
805532 Zainon Binti Alias Completed Performance Measurement System In Hotel Industry: A Case Study on Selected Hotel (Supervisor: appt.letter dd. 21/3/11) Examiner: letter dd 16/4/2012 (tarikh akhir 22/4/2012
811091 Ragab . F. Werfalli Not Active The Relationship Between Firm Characteristics And Level of Corporate Social Responsibility Disclosure In Libyan Banks
819119 Nirmala Devi a/p Thirumalai Not Active The Impact of CMA on Financial Performance: The Case of Construction Industry
820212 SITI NORFATIN AFIQAH BINTI ISMAIL Completed enviromental knowledge sharing behavior : the theory of planned behavior
828411 NUR IZZATI BT ABD RAHMAN Completed The Influence of Customer, Supplier, and Competitor Knowledge Sourcing on the Eco-Innovation Performance of Small and Medium Enterprises
901930 Ahmad Yahia Mustafa Alastal Completed Mediating Effect of an Eco-Control System on the Relationship between a Proactive Environmental Strategy and Environmental Performance in Jordan
902499 Shamsuddeen Mamuda Ali Not Active Firms attributes and Corporate social responsibility disclosure of listed industrial goods companies in Nigeria
904285 Muhammad Syazwan Bin Daud Not Active Translating Innovation Practices Toward Innovation Performance Among Malaysian SME's: The Role of Corporate Innovation Strategy As Mediator.
92225 Rafat (Moh'd Soudki) M. Albatayneh Completed The Effect of Corporate Sustainability Performance on the Relationship between Corporate Efficiency Strategy and Corporate Financial Performance
92483 Al Tohami Otman Al Kisher Completed Factors Influencing Environmental Management Accounting Adoption Within Libyan Firms
95294 NASHWAN TALAL SAADALLAH AL-TARIA Completed The Diffusion of Activity-Based Costing System's Adoption in the Malaysian Manufacturing Firms through Technology Acceptance Model
902896 Abdelhalim Bouzourine Not Active CONTINGENCY FACTORS AND STRATEGIC MANAGEMENT ACCOUNTING USAGE IN THE ALGERIAN MEDIUM-SIZED ENTERPRISES
903397 SAMIR M.S.ALMASRI Not Active Women Directors, Internal Audit Function, Family Ownership and Sustainability Reporting Quality: A Study in Malaysian Public Listed Companies