Volume 30 (2) October 2023 ISSN 0216-423X (Print) ISSN 2622-2667 (Online) Do Sin Firms Commit Accounting Sins? Hanni Liu and Crystal Xu 1-18 Redefining Strategic Management: The Alignment and Implementation Perspective Sonia Taneja, Yasemin Atinc, and Mildred Pryor 19-26 Can the WEKA Data Mining Tool be Used in Developing an Economic Growth Model? Zahid B. Zamir 27-36 The Influence of Commitment, Quality of Work, and Organizational Culture to Employee’s Achievement (Case Study in the Film Sensor Secretariat of the Ministry of Education and Culture) Beti Nurbaiti and Abu Chanifah 37-47 The Escalating Competition Faced by Netflix Jin Sun Ahn, Jung Hoon Kim, Youngbin Kim, and Jaeseong Lim 48-58 Risk Return Analysis of FTSE Listed Select Stocks with FTSE100 Index Arindam Banerjee 59-69 Financial Accounting as a Structuring Governance Mechanism: The Case of the St. Anselm Foundry, 1910-1995 Patrice Gélinas and Lisa Baillargeon 70-85 Improving Quality of Information: Does Integrated Reporting matter? Evidence from Sri Lankan Listed Companies Saman Bandara and Nayomi Wijesinghe 86-109 Ownership Structure, Capital Structure, and the Audit Committees’ Effectiveness: Evidence from Jordan Jamel Jamal Abu Braik and Ali A. Al-Thuneibat 110-132 The Effect of Executive Characteristics and Financial Constraints on Tax Avoidance: Manufacturing Listed Companies in Indonesia Shifa Nabila and Nurul Aisyah Rachmawati 133-144 Using a Blended versus Online Course Design for Teaching Intermediate Accounting - an Empirical Study of the Teaching/Learning Environments Richard Lillie and Xiang Liu 145-168 ACCOUNTING, BUSINESS and MANAGEMENT JOURNAL of