All members of the Accounting Research Institute (ARI) congratulate our collegues Dr Khairul Anuar and Dr Wan Adibah who have recently successfully completed their PhD program in New Zealand. Khairul Anuar and Wan Adibah were respectively named the best student in their cohorts when they were undertaking their Master in Accountancy program at Universiti Teknologi MARA. Congratulations and well done...