Women empowerment has always been an issue discussed around the globe including in Malaysia. Generally, the Government of Malaysia acknowledged that women should be given equal opportunities and treatment in terms of educational, social, and economic positions. With support from the government, women's empowerment in Malaysia has been included as part of the national agenda. This paper ascertains the quality of women's empowerment by understanding the situation in the labor workforce, educational, social, economic, and political. By having the understanding, recommendations are proposed to reduce the gap between the current situation to the desired state of quality in women empowerment. Additionally, this paper provides readers the idea and areas of improvement in the quality of women's empowerment which detailed research and study could be conducted. Thus, women's empowerment in Malaysia would be better in the future.

A non-profit entity faces multiple accountabilities as the main stakeholders are wider. Reporting is arguably one of the mechanisms to show the discharge of accountability. This paper identifies the reason for the reporting practices of foundations – non-profit entities. Using the ‘accountability reporting’ framework (Ebrahim, 2003a) the reporting practices were viewed from the legal, bureaucratic, and social perspectives. Four foundations with different legal structures were examined through semi-structured interviews, supported by document reviews. The study found that the reporting practices were guided by the perceived importance of the main stakeholder. In the absence of dedicated accounting standards, the reporting practices follow who the foundations perceive they should be accountable to the most. Different foundation undertook reporting practices differently. The study indicates the importance of being sensitised towards the organisational and legal structure of foundations. As NPO – including foundation is established to assist beneficiaries, this main mission should always be privileged despite different organisational/legal structures. Future research may be undertaken to itemise the reporting difference among these foundations in order to identify the trend and relationship of accountability and reporting choice. Keywords: accountability, foundation, non-profit organization, reporting, Malaysia

Money laundering is the process of obtaining huge sums of money through unlawful means. It is a significant financial offence committed by white-collar criminals. This study's primary purpose is to evaluate the responsibilities of auditors in preventing money laundering. The research is conducted in Malaysia because financial crime has been documented there. It elaborates on the auditors' tasks in terms of their expertise and independence. This concept paper's technique is a literature review through framework and research. Internal auditors, forensic auditors, and the Anti-Money Laundering Act (AMLA) play a crucial part in putting a stop to this crime, as recommended in the concept paper. In conclusion, these findings contribute to the identification and prevention of money laundering.