The Accounting Research Institute (ARI) congratulates all recent graduates of Universiti Teknologi MARA who, today, received their scrolls from the university's Pro Chancellor, Tan Sri Dato' Seri Utama Arshad Ayub. In particular, congratulations to two PhD graduates: Dr Adnan Ameen Abdullah Bakather (Thesis: The Impact of Board and Ownership on the Value of Firms Listed on FTSE Bursa Malaysia Shariah Index) and Dr Yosef Kalefa Hosen (Thesis: The Influence of Change in Business Environment on Change in the Adoption of Management Control System). Also our congratulatory messages and best wishes go to all graduates of the Master of Accountancy and Master in Forensic Accounting and Financial Criminology.