PROFESSOR HASNAH HAJI HARON 1. PERSONAL PARTICULARS Current Position

: Dean of Graduate School of Business USM

Place and Birth Date : Johor Bahru, Malaysia, 1 December 1959. Office Address

: Graduate School of Business Universiti Sains Malaysia, 11800 Minden, Penang, Malaysia.

Telephone/ Fax No.

: 04-6533888 / 04-6577448

E-mail

: [email protected]

URL

: http://www.management.usm.my/SOM-Hasnah.asp

Home Address

: No. 18, Persiaran Sungai Ara 1, Taman Sungai Ara Bayan Lepas, 11900 Penang.

Telephone No.

: 04- 6435211

2. ACADEMIC AND PROFESSIONAL QUALIFICATIONS 1980 : Diploma in Accountancy; Universiti Teknologi MARA, Malaysia. 1982 : Bachelor of Science; Northern Illinois University, U.S.A. 1983 : Master of Business Administration; Governors University, U.S.A. 1996 : Doctor of Philosophy; University of Hull , U.K.

3. ACADEMIC EXPERIENCE Position

Company

Year/Duration

Dean

Graduate School of Business

January 2009

Member of Senat USM

Universiti Sains Malaysia, 11800 Penang.

30 June 200814 March 2010

Acting Director

Advanced Management Centre, School of Management, Universiti Sains Malaysia, 11800 Penang.

16 May 200831 December 2008

Board Member of University‟s Postgraduate Studies

Universiti Sains Malaysia, 11800 Penang.

1 March 200828 February 2010

Deputy Director (Academic)

Advanced Management Centre, School of Management, Universiti Sains Malaysia, 11800 Penang.

June 2007May 2008

Chairperson of Accounting Programme

School of Management, Universiti Sains Malaysia, 11800 Penang,

March 1997March 2007

1

Library Representative for the School of Management

School of Management, Universiti Sains Malaysia, 11800 Penang,

1997-1999

Lecturer

School of Accounting, Universiti Technology MARA.

1983-1986

4. ACADEMIC RECOGNITION AND LEADERSHIP Academic Award Year

Concerning

2009

Council Member of Malaysian Institute of Accountants( 1/1/09- 1/1/11)

26 June 200826 June 2010

Director of Board of Directors , Usains Holding Sdn Bhd and Usains Tech Capital Sdn Bhd,Universiti Sains Malaysia.

2007

Best Paper Award. Paper entitled Service Quality of Audit Firms in Malaysia. Authored by Hasnah Haron, Ishak Ismail, Daing Nasir Ibrahim and Salmi Md Isa. Organized by Malaysian Accountancy Research Education Foundation (MAREF).

July 2006

Professor, awarded by USM

November 2006

Best Paper Award. Paper entitled Quality of Board of Directors and Level of Voluntary Disclosure of Listed Companies in Thailand, authored by J. th Chobpichien, Hasnah Haron and Daing Nasir Ibrahim at the The 4 International Symposium on Graduate Management Research Conference, Convention Center Universiti Utara Malaysia, 11-12 November 2006. Organised by Institute of Accounting Research Faculty of Accountancy, UUM.

2006

Fellow member of Institute of Internal Auditors, awarded by Institute of Internal Auditors Malaysia.

2005

MIA-MAREF Outstanding Research Paper Award 2005, 3 place for research paper titled Internal Auditing Practices and Internal Control System, authored by Faudziah Hanim, Hasnah Haron and Muhammad Jantan. Award given by Malaysian Internal Auditor (MIA) and Malaysian Accountancy Research Education Foundation (MAREF).

2004 date

rd

–

to

Non Executive Director for Dynaquest Sdn. Bhd. (Management Investment Consultations).

2004

Salary Promotion Award (Anugerah Pergerakan Gaji), awarded by USM.

2004

Chartered Member, awarded by Institute of Internal Auditors, Malaysia.

2004

Chartered Accountant, awarded by Malaysian Institute of Accountants.

2001

Professional Member of CPA, Australia, awarded by CPA Australia.

2000

Associate Professor, awarded by USM.

1999

Excellent Service, awarded by USM.

1993-1996

Academic Staff of Higher Education Scheme, to pursue a Doctoral Study at the University of Hull, United Kingdom, awarded by USM.

1990

A study visit and research at the University of Western Australia funded by

2

IDP (International Development Programme, Australia), awarded by IDP, Australia and USM. 1982

Deans Certificate for Outstanding Academic Achievement at Mara Institute of Technology, awarded by Universiti Teknologi MARA, Malaysia.

1980

Young Lecturer Scheme Award for Undergraduates and Graduate Study, awarded by Public Services Department and Universiti Teknologi MARA, Malaysia.

5. JOURNAL PUBLICATION International Publication 2008 Nahariah Jaffar, Hasnah Haron (2008). The Effect of the External Auditors’ Ability to Assess Fraud Risk on Thier Ability to Detect the Likelihood of Fraud. International Journal of Management Perspectives. Jakkravudhi Chobpichien, Hasnah Haron, Daing Nasir Ibrahim and Bambang Hartadi (2008). Firm Size, Board of Directors’ Quality, Managerial Ownership and Level of Voluntary Disclosure in Thailand. Corporate Ownership and Control. Vol. 5, Issue 3, Pg: 188-207. 2007 Jakkravudhi, Hasnah Haron and Daing Nasir Ibrahim (2007). Quality of Board of Directors, Ownership Structure and Level of Voluntary Disclosure of Listed Companies in Thailand. Euro Asia Journal of Management. Issue 33, Vol. 17, No. 1, Pg: 3-39. Nahariah Jaffar, Arfah Salleh, Takaih Md Iskandar and Hasnah Haron (2007). The Effects of Fraud Risk Assessment on the External Auditor's Ability to Detect the Likelihood of Fraud: A Conceptual Discussion. European Journal of Scientific Research. Vol. 17, No. 3, Pg: 425432. Sarina Ismail, Hasnah Haron, Ishak Ismail and Gerald Vinten (2007). Factors Influencing Auditors’ Acceptance of the Practice Review System. Asian Academy of Management Journal. Vol. 12, No. 2, Pg: 57-82. 2006 Nahariah Jaffar, Arfah Salleh, Takaih Md Iskandar and Hasnah Haron (2006). A Conceptual Discussion on the External Auditor’s Personality and Detection of Fraud. European Journal of Social Sciences. Vol. 4, No.1, Pg: 66-76. Ishak Ismail, Hasnah Haron, Daing Nasir Ibrahim and Salmi Isa (2006). Service Quality, Client Satisfaction and Loyalty Towards Audit Firms: Perceptions of Malaysian Public Listed Companies. Managerial Auditing Journal. Vol. 21, No.7, 738-756. Faridah Jaafar, Yusserie Zainuddin, Hasnah Haron, Yusof Hamdani and Ishak Ismail (2006). The Factors Influenced the Ease of Use of Accounting Information System: Empirical Evidence from Malaysian Public Higher Learning Education. Journal of Organizational and Behavioral Research. Vol. 2. 2005 Eow Gaik Pheng, Hasnah Haron and Muhammad Jantan (2005) Audit Committee Compliance with Kuala Lumpur Stock Exchange Listing Requirements. International Journal of Auditing. Vol. 9, No. 3, Pg: 187-200. Faudziah Hanim, Hasnah Haron and Muhammad Jantan (2005) Internal Auditing Practices and Internal Control System. Managerial Auditing Journal. Vol. 20, No. 8, Pg: 844-866.

3

Hasnah Haron, Lucy Sri Musmini and Gudono (2005) The Effects of the Market Competition and the Management Accounting System upon the Business Unit Performance. The Journal of Accounting, Management and Economics Research. Vol. 5. No. 2, Pg: 173-183. Hasnah Haron, Gudono and Bambang Hartadi (2005) The Interaction of Framing and the Sequential Processing of Evidence in the Auditor Going Concern Decision: The Case of Group vs Individual Information Processing. The Journal of Accounting, Management, and Economics Research. University of Technology Yogyakarta. 2004 Rozaldy Ramsi, Hasnah Haron, Ishak Ismail, Andrew Chambers and Sofri Yahya (2004) Reliance on Internal Auditors. Managerial Auditing Journal. Emerald Group Publishing Ltd., United Kingdom. Vol. 19, Issue 9. Norsofina Hassan, Hasnah Haron and Sofri Yahya (2004). The Extent of Usage of Accounting Information by Small and Medium Enterprise in Penang. Jurnal Telaah and Riset Akuntansi, (Sekolah Tinggi Ilmu Ekonomi Yogyakarta, Indonesia). Vol . 2, No. 1. 2002 Yuserrie Zainuddin, Hasnah Haron, Zamri Ahmad and Sofri Yahya (2002). The Effect of Budgetary Participation on Managerial Performance in Malaysian Manufacturing Industry. Journal of Accounting, Management, and Economics Research. Sekolah Tinggi Ilmu Ekonomi Yogyakarta, Indonesia. Vol.2, No. 2, Pg: 255-267.

Local Publication 2008 Jakkravudhi, Hasnah Haron and Daing Nasir Ibrahim (2008). Corproate Governance, Executive Directors and Level of Voluntary Disclosure: The Case of Public Listed Companies in Thailand”. Malaysian Management Journal, Vol.12, No 1&2, June/Dec 2008.

Ishak Ismail, Hasnah Haron and Yusof Hamdani Jalaluddin. Enhancing Ethics and Good Value Judgement – What can be Learned? Jurnal Kolej Islam Pahang Sultan Ahmad Shah (KIPSAS). Bilangan 9, ISSN: 1823-4313, August 2008. Pp: 46-50. 2006 Hasnah Haron, Ishak Ismail, Nizam Mohd and Zamri Ahmad (2006). MIA Benchmark Audit Fees: The Case of SMEs. Accountants Today. MIA. Hasnah Haron, Sofri Yahya, Sharon Manasseh and Ishak Ismail (2006). Level of Corporate Social Disclosure in Malaysia. Malaysian Accounting Review. Universiti Teknologi Malaysia and Malaysian Institute of Accountants. Vol 5. No. 1. 2004 Ishak Ismail, Hasnah Haron and Yusof Hamdani Jalalluddin (2004). Globalization – Its Definition, Opportunities, Threats and Strategic Decision. Al- Sirat, Jurnal Kolej Islam Pahang Sultan Ahmad Shah. Vol. 3, No. 5, Pg: 104-111. Wong Kah Yun and Hasnah Haron (2004). Some Evidence on the Role of Independence Internal Auditors and Extent of Disclosure of Corporate Governance. Malaysian Accountant, Malaysian Institute of Certified Public Accountants. Pg: 12-16. Ishak Ismail and Hasnah Haron (2004). Customer Service: A Strategic Decision-Making and Implementation Process for Achieving Total Customer Satisfaction in Malaysian Companies. Accountants Today, Malaysian Institute of Accountants. Vol.17, No.2, Pg: 30-32.

4

Mottiakavandar, Hasnah Haron and Jeyapalan Kasipilai (2004). Level of Tax Compliance Among Small Business Entrepreneurs: An Examination of their Demographic Profile. Accountants Today, Malaysian Institute of Accountants. Vol.17, No.2 (Part 1 of two-part series), Pg: 34-37. Mottiakavandar, Hasnah Haron and Jeyabalan (2004). Level of Tax Compliance Among Small Business Entrepreneurs: An Examination of their Demographic Profile. Accountants Today, Malaysian Institute of Accountants. Vol. 17, No. 3 (Part 2 of two-part series), Pg: 3639. 2003 Mottiakavandar, Ramayah, Hasnah Haron and Ang Jili (2003). The Effect of Tax Knowledge and Attitudes On Tax Compliance Behaviour: A Case of Small Business Entrepreneurs. Tax Nasional, Journal of Malaysian Institute of Taxation. Vol. 12/Q1, Pg: 20-26. Hasnah Haron, Ishak Ismail, Zuraidah Abdul Rahman, Fauziah Sulaiman and Loke Meng Heng (2003). Achieving Academic Excellence Through Quality Education at Universiti Sains Malaysia: An Emphasis on Staff Student Ratio and Workload Allocation. Diges Pendidik. Vol. 3, No. 2, Pg: 17-30. 2002 Ariffin, Hasnah Haron and Daing Nasir Ibrahim (2002). Consensus Between Users And Preparers on The Importance of Voluntary Disclosure Items in Annual Reports: An Indonesian Study. Malaysian Accounting Review, University Teknologi Mara and Malaysian Institute of Accountants. Vol.1, No.1, Pg: 71-86. 2000 Daing Nasir Ibrahim, Hasnah Haron and Ariffin (2000). Voluntary Disclosure Items: A Note on Indonesia. The Malaysian Accountant, Malaysian Institute of Certified Public Accountants. Pg: 12-19. 1999 Hasnah Haron, Yuserrie Zainuddin and Ishak Ismail (1999). Evaluation of Internal Control: Are The Judgements of External and Internal Auditors Similar? ANALISIS, Universiti Utara Malaysia. Vol. 6, No. 1and 2, Pg: 89-122. Ishak Ismail, Hasnah Haron and Yuserrie Zainuddin (1999). Teaching Accounting At Public Universities-An Issue of Curriculum and Direction. KINABALU, Journal of Business and Social Science, Universiti Malaysia Sabah. Vol. 5, Pg: 28-50. A. Seetharaman, Hasnah Haron and A.S. Saravanan (1999). Outsourcing: An Emerging Concept in Financing Information Technology. Akauntan Nasional, Malaysian Institute of Accountants. Pg: 10-18. Hasnah Haron (1999). Internal Control Report: Its Significance and Development. Akauntan Nasional, Malaysian Institute of Accountants. Pg: 11-17. 1998 Muhamad Jantan and Hasnah Haron (1998). Auditors' Independence: The Malaysian Case. Malaysian Management Review, Malaysian Institute of Management. Vol. 33, No. 2, Pg: 6980. Hasnah Haron (1998). External and Internal Auditors: Do Their Judgements Differ? Malaysian Accountant, Malaysian Institute of Certified Public Accountants. Pg: 2-7. 1997 Hasnah Haron , Andrew Chambers and Eric Gardiner (1997). Can Consensus be Impaired by Using Different Techniques of Evaluation of Internal Control? Akauntan Nasional, Malaysian Institute of Accountants. Pg: 29-35.

5

1992 Hasnah Haron and Muhamad Jantan (1992). Auditors' Independence: The official Ethical Guideline of Malaysia, The UK and US. Akauntan Nasional, Malaysian Institute of Accountants. Pg: 17- 25. 1991 Hasnah Haron (1991). Adakah Laporan Audit itu Penting? Akauntan Nasional, Malaysian Institute of Accountants. Pg: 10-16.

6. BOOK PUBLICATION Roshima Said, Hasnah Haron, Yuserrie Zainuddin, Daing Nasir Ibrahim and Saiful (2008). Corporate Governance and Corporate Social Responsibility of Public Listed Companies in Malaysia. In: Culture and Corporate Governance, Research Series: Issues in Corporate Behaviour and Sustainability. Edited by, Güler Aras and David Crowther. Pg: 99-123. Mary Lee, Hasnah Haron, Ishak Ismail, Mohd. Hassan Che Haat, Norlela Zaini, Tong Seuk Ying, Lok Char Lee, Mohd Farook Nasar (2008). Principles and Contemporary Issues in Internal Auditing. McGraw-Hill (Malaysia) Sdn. Bhd. Hasnah Haron, Sofri Yahya and Ishak Ismail (2007). Factors Influencing Corporate Social Disclosure Practices in Malaysia. In: Corporate Social Responsibility: Our First Look. Malaysian Institute of Integrity, Kuala Lumpur. Pg: 58-87. Noor Nasir and Hasnah Haron (2006). Management Accounting Concepts and Costing Terms. In: Accounting and Finance: Concepts, Principles and Techniques of Decision Making, edited by Hasnah Haron. Prentice Hall, Pearson Malaysia Sdn. Bhd. Pg: 373-405. Hasnah Haron (2006). Cost Volume Profit Analysis. In: Accounting and Finance: Concepts, Principles and Techniques of Decision Making, edited by Hasnah Haron. Prentice Hall, Pearson Malaysia Sdn. Bhd. Pg: 473-497. Hasnah Haron (2006). Short Term Decision Making. In: Accounting and Finance: Concepts, Principles and Techniques of Decision Making, edited by Hasnah Haron. Prentice Hall, Pearson Malaysia Sdn. Bhd. Pg: 499-523. Hasnah Haron, Sofri Yahya, Ishak Ismail and Norsofina Hassan (2006). Usage of Accounting Information by SMEs in Malaysia. In: Small and Medium Enterprise (SMEs): Malaysian and Global Perspectives, edited by Nelson Oly Ndubisi. Prentice Hall, Pearson Malaysia Sdn. Bhd. Pg: 75-103. Hasnah Haron (2004). The Role of Internal Auditing in Corporate Governance. In: Internal Audit Practices in Malaysia edited by Assoc. Prof. Puan Sri Datin Dr. Mary Lee. Prentice Hall, Pearson Malaysia Sdn. Bhd. Pg: 243-257. Daing Nasir Ibrahim, Hasnah Haron, Nasri Naiimi (2002). Perakaunan Pengurusan. Utusan Publications & Distributors Sdn Bhd. Hasnah Haron (2001). Small Medium Industries in Malaysia: A Perspective of Their Development and Problems. In: International Auditing Environment, edited by Ichirou Shiobara. Zeimukeiri-Kyokai Co. Ltd., Japan. Pg: 61- 69. Hasnah Haron and Ishak Ismail (2001). Internal Control Reporting in Light of Corporate Governance: Lessons from the United States, United Kingdom and Malaysia. In: International Auditing Environment, edited by Ichirou Shiobara. Zeimukeiri-Kyokai Co. Ltd., Japan. Pg: 123-139.

6

Ainuddin Bahari, Ang Jili, Chee Hong Kok, Daing Nasir Ibrahim, Fauziah Md. Taib, Hasnah Haron, Sofri Yahya and Yuserrie Zainuddin (2000). Perakaunan dan Kewangan: Konsep, Prinsip dan Teknik Pembuatan Keputusan, edited by Hasnah Haron Prentice Hall, Malaysia. Hasnah Haron (1996). Extent of Similarity of Judgement Between External and Internal Auditors: The Case of a Payroll Internal Control System. University of Hull.

University Texbooks Ainuddin Bahari, Ang Jili, Chee Hong Kok, Daing Nasir Ibrahim, Fauziah Md Taib, Hasnah Haron, Noor Nasir Kader Ali, Phua Lian Kee, Siti Nabiha Abdul Kahlid, Sofri Yahya, Yuserrie Zainuddin (2006). Accounting and Finance: Concepts, Principles and Techniques of Decision Making, edited by Hasnah Haron. Pearson/Prentice Hall, Petaling Jaya. rd

Hasnah Haron and Faoziah Idris (2002). Asas Perakaunan Kos. 3 edition. Dewan Bahasa dan Pustaka, Kuala Lumpur.

Preliminary Edition Three chapters, (i) Pengekosan Marginal dan Serapan, (ii) Analisis Kos Volum Keuntungan (iii) Membuat Keputusan Jangka Pendek. In: Perakaunan and Kewangan: Konsep, Prinsip dan Teknik Pembuatan Keputusan, edited by Hasnah Haron (2000). Prentice-Hall, Selangor. Hasnah Haron and Ishak Ismail (2000). Importance of Understanding of Costs to Small Business Entrepreneurs. In: Operation And Production Strategy Book, edited by Osman Mohamad and Fauziah Md Taib, Mcgraw Hill. Usage of Accounting Information by SMEs in Malaysia. In: Small and Medium Enterprises (SMEs): Malaysian and Global Perspectives, edited by N. Ndubisi and A. Saleh, Pearson Education.

7. CONFERENCE/PROCEEDING International Conference/Proceeding 2008 Ishak Ismail, Hasnah Haron and Sheikh Hamzah. Factors Influencing Unethical Behaviour of Insurance Agents. International Seminar Management Department Binus 2008. Binus University, Jakarta. 11 November 2008. Hasnah Haron, Joanne Meng Fong, Sofri Yahya and Ishak Ismail. The Determinants of Directors’ Rumenation in Malaysian Public Listed Companies. International Seminar Management Department Binus 2008. Binus University, Jakarta. 11 November 2008. Sri Zuliarni, Hasnah Haron, Sofri Yahya. The Extent of Internet Banking Services Usage in Relation with Customers’ Perceived e-Service Quality (PESQ) of National Banks in PenangMalaysia. International Seminar Management Department Binus 2008. Binus University, Jakarta. 11 November 2008. 1st Regional Conference of Sustainable Development, Universiti Sains Malaysia Pulau Pinang. 19 – 20 August 2008. Seminar “Strategic Talent Management Through the Lens of A CEO”, Hotel Hilton Kuala Lumpur. 24 June 2008.

7

MD. Tawfik Salah Mohammed Al-Nahdi, Ishak Ismail, Hasnah Haron and Md. Aminul Islam Intention to Patronage Halal Restaurants among Malaysian Muslims: An Issue of Halal Perception. International Conference on Social Sciences and Humanities (ICoSSH‟08), Universiti Sains Malaysia, Pulau Pinang. 18 -20 June 2008. Jakkravudhi Chobpichien, Hasnah Haron and Daing Nasir Ibrahim. CEO Controlling Ownership, Board of Directors' Quality, and Level of Voluntary Disclosure in Thailand. International Conference on Social Sciences and Humanities (ICoSSH‟08), Universiti Sains Malaysia, Pulau Pinang. 18 -20 June 2008. Nahariah Jaffar, Hasnah Haron and Takiah Mohd. Iskandar. The Effect of the External Auditors' Ability to Assess Fraud on Their Ability to Detect the Likelihood of Fraud. International Conference on Social Sciences and Humanities (ICoSSH‟08), Universiti Sains Malaysia, Pulau Pinang. 18 -20 June 2008. Maheran Zakaria and Hasnah Haron. Influence of Two Moral Philosophies of Deontology and Teleology on Auditor's Ethical Judgement. International Conference on Social Sciences and Humanities (ICoSSH‟08), Universiti Sains Malaysia, Pulau Pinang. 18 -20 June 2008. 2007 Jakkravudhi, Hasnah Haron and Daing Nasir Ibrahim. Firm Size, Board of Directors, th Managerial Ownership and Level of Voluntary Disclosure in Thailand. The 7 Asian Academy of Management Conference. Hotel Park Royal, Pulau Pinang. 21-25 May 2007. Sarina Ismail, Hasnah Haron and Ishak Ismail. Acceptance of Peer Review of PLCs in th Malaysia. The 7 Asian Academy of Management Conference. Hotel Park Royal, Pulau Pinang. 21-25 May 2007. Graphical Information Disclsoure Index (GIDI): An Application of Measuring Voluntary Disclosures in Annual Reports of Indonesian Public Companies. JCAE 2006 Symposium. Hong Kong Poly U, USM and UUM. 5 January 2007. Rosiatimah Md Isa, Sofri Yahya and Hasnah Haron. Graphical Information Disclosure Index: An Application of Measuring Voluntary Disclosures in Annual Reports of Indonesian PLCs. Journal of Contemporary Accounting and Economics Symposium. Paradise Sandy Beach Resort, Penang. 5-6 January 2007. Jakkravudhi, Hasnah Haron and Daing Nasir Ibrahim. Quality of Board of Directors, Ownership Struture and Level of Voluntary Disclosure of Public Listed Companies in Thailand. Journal of Contemporary Accounting and Economics Symposium. Paradise Sandy Beach Resort, Penang. 5-6 January 2007. 2006 Author. Audit Committee and Good Corporate Governance. Good Corporate Governance: Business Ethics, Audit Committee and e-Business. Universitas Bina Nusantara, Indonesia. 2 December 2006. J. Chobpichien, Hasnah Haron and Daing Nasir Ibrahim. Quality of Board of Directors and th Level of Voluntary Disclosure of Listed Companies in Thailand. The 4 International Symposium on Graduate Management Research. Institute of Accounting Research Faculty of Accountancy, UUM. Convention Center Universiti Utara Malaysia. 11-12 November 2006. Hilwani Hariri, Hasnah Haron. Md Aktharuddin and Hanem Hafizah Ismail, Compliance with the Malaysian Accounting Standards by Public Listed Companies in Malaysia. Asian Accounting Academic Association Conference. Macquarie University, Australia. 17-18 September 2006. Md. Akhtaruddin and Hasnah Haron. Board Ownership, Audit Committees’ Effectiveness and Corporate Voluntary Disclosures. Hawaii International Conference on Business. Honolulu, Hawaii. 25-26 May 2006.

8

K. Vethanayagam, Sofri Yahya and Hasnah Haron. Independent Non-Executive Directors, Managerial Ownership and Firm Performance in Malaysia Public Listed Companies. Symposium Proceedings on Accountability, Governance and Performance. Brisbane, Australia. 17 February 2006. 2005 Salmi Md Isa, Hasnah Haron, Ishak Ismail, Daing Nasir Ibrahim and Ichiro Shiobara. Service Quality and its Relationship with Customer Satisfaction: Perceptions of Public Listed th Companies. The 6 Annual Asian Academy of Management Conference. Casuarina Hotel, Ipoh, Perak. 9-11 December 2005. Jakkravudhi, Hasnah Haron and Daing Nasir Ibrahim. Corporate Governance and Quality th Financial Reporting in Thailand. The 6 Annual Asian Academy of Management Conference. Casuarina Hotel, Ipoh, Perak. 9-11 December 2005. Phua Lian Kee, Hasnah Haron, Daing Nasir Ibrahim, Ishak Ismail and Ichiro Shiobara. Accounting Standards Developments in Malaysia: The Influence of Economic and political th Forces. The 6 Annual Asian Academy of Management Conference. Casuarina Hotel, Ipoh, Perak. 9-11 December 2005. Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya. Graphical Information in Corporate th Annual Reports: Preparers’ Perceptions. The 6 Annual Asian Academy of Management Conference. Casuarina Hotel, Ipoh, Perak. 9-11 December 2005. Suhairi, Rahmat Febrianto, Hasnah Haron and Sofri Yahya. The Competence of Entrepreneurs and Its Influence Towards The Usage of Accounting Information, and Firm’s rd Performance. 2 International Conference of the Asian Academy of Applied Business (AAAB) 2005. Bumi Minang Hotel, Padang, West Sumatra, Indonesia (Universitas Andalas, Asian Academy of Applied Business and University Malaysia Sabah). 28-30 July 2005. Md Nizam Kassim, Hasnah Haron and Zamri Ahmad. Determinants of Audit Fees and MIA th Benchmark Treatment. The 6 Annual Asian Accounting Academics Conference. Berjaya Times Square, Kuala Lumpur. 15-17 July 2005. Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya. Graphical Information in Corporate th Annual Reports: Users’ Perceptions. The 6 Annual Asian Accounting Academics Conference. Berjaya Times Square, Kuala Lumpur. 15-17 July 2005. 2004 Suhairi, Sofri Yahya and Hasnah Haron. Pengaruh Pengetahuan Akuntansi dan Kepribadian Wirausaha Terhadap Penggunaan Informasi Akuntansi dalam Pengambilan Keputusan Investasi. Simposium Nasional Akuntansi. Fakultas Ekonomi UNUD, Bali, Indonesia. VII, 2-3 Disember 2004, Pg: 296-307. Suhairi, Hasnah Haron, Sofri Yahya and Ishak Ismail. The Influence of Personality Values of Entrepreneurs and the Accounting Information Usage in Pricing Decision towards Firms’ rd Performance: Case Study in Medium Manufacturing Industries in Indonesia. 3 International Conference on SMEs in a Global Economy. Holiday Villa Subang, Malaysia. (Malaysian Entrepreneurship Development Centre (MEDEC), UiTM and University of Wollongong, Australia). 6-7 July 2004. Suhairi, Hasnah Haron and Sofri Yahya. Communication of Quantitative Information on Market Risk: An Experimental Investigation into the Effectiveness of Alternative Methods of st Disclosure. Information Technology and Organizations in the 21 Century: Challenges and Solutions. Amman, Jordan. 4-6 July 2004. Hasnah Haron, Sofri Yahya, Andrew Chambers, Sharon and Ishak Ismail. Level of Corporate th Social Reporting in Malaysia. The 4 Asian Pacific Interdisciplinary Research in Accounting Conference. Hyatt Hotel, Singapore (Singapore Management University). 4-6 July 2004.

9

2003 Ishak Ismail, Hasnah Haron and Nabsiah Abdul Wahid. Customer Service Delivery-Does a th Monopolistic Situation Matter? 9 Asian Pacific Management Conference: Management in the e-Era. Osaka University, Japan and National Cheng King University, Taiwan. 19-21 November 2003, Vol. 1, Pg: 541-554. Faudziah Hanim, Hasnah Haron and Muhammad Jantan. Internal Auditing Practices: The th Case of Malaysian Listed Companies. The 5 Asian Academy of Management (AAM) Conference. Asian Academy of Management. 10-13 September 2003, Vol. 1, Pg: 7-27. Juliana Hussain, Hasnah Haron, Yuserrie Zainuddin and Ang Jili. Management Characteristics of Small and Medium Enterprises in Northern Malaysia and the Use of th Accounting Inofrmation in Making Capital Investment Decisions. The 5 Asian Academy of Management (AAM) Conference 2003 Proceedings. Asian Academy of Management. Vol. 2, 10-13 September 2003, Pg: 665-678. Eow Gaik Pheng, Hasnah Haron and Muhamad Jantan. Audit Committee and Firm Performance. International Conference on “Quality Financial Reporting and Corporate Governance – Building Public Trust, Integrity and Accountability”. Istana Hotel Kuala Lumpur, Malaysia. 28- 29 July 2003. 2002 Ariffin, Daing Nasir Ibrahim and Hasnah Haron. The Impact of Board of Directors’ Composition, Audit Committee and Firm Size on the Level of Voluntary Disclosure: Empirical th Evidence from the Jakarta Stock Exchange. Symposium of The 4 Annual Malaysian Finance st st Association, Malaysian Finance Association. 31 May - 1 June 2002, Pg: 101 –113. Sofri Yahya, Yuserrie Zainuddin and Hasnah Haron. Graphical Presentation of Financial th Information for Forecasting: An Experimental Design. Symposium of The 4 Annual st st Malaysian Finance Association, Malaysian Finance Association. 31 May - 1 June 2002, Pg: 257 –269. Presented a paper on “Budgeting process of Public Sector Organisations in Malaysia” for Education Planning and Finance for a Group of Officers from The Religious Department, Ministry of Education, Republic of Indonesia, 2002. 2001 Norsofina Hassan, Hasnah Haron, Sofri Yahya and Yuserrie Zainuddin. Factors Influencing th the Extent of Usage of Accounting Information by SMEs. The 4 Asian Academy of Management (AAM) Conference. Asian Academy of Management. 10-13 November 2001, Vol. 1, Pg: 10-17. Ariffin, Hasnah Haron and Daing Nasir Ibrahim. Consensus Between Users and Preparers on the Importance of Voluntary Disclosure Items in an Annual Report: An Indonesian Study. th The 4 Asian Academy of Management (AAM) Conference. Asian Academy of Management. 10-13 November 2001, Vol. 2, Pg: 458-468. 1999 Hasnah Haron, Mohd. Ali Abdul Hamid and Goh Yeng Peng. Qualified Audit Reports and rd Auditor’s Switching: A Malaysian Experience. The 3 Asian Academy of Management Conference. Asian Academy of Management. Vol. II, 16-17 July, 1999, Pg: 582-591.

Local Conference/Proceeding 2008 Strategic Talent Management. Organized by Higher Education Leadership Academy, Ministry of Higher Education Malaysia. Hilton, Kuala Lumpur. 24 June 2008.

10

2006 Hasnah Haron. Quality of Internal Audit-The Case of Malaysian Public Listed Companies. MIA Regional Conference 2006. Pulau Pinang. 14-15 September 2006. Hasnah Haron and Faudziah Hanim. Quality of Internal Audit- The Case of Malaysian Public Listed Companies. Regional Conference of 2006, MIA. Hotel Equatorial Penang. 14-15 September 2006 Roshima Said, Yuserrie Zainuddin and Hasnah Haron. Corporate Governance Mechanism and Firms’ Performance: Is There a Relationship? Seminar Kebangsaan Sains Sosial dan ICT. Langkawi Holiday Villa (Organiser: UiTM). 15-16 July 2006. Yuserrie Zainuddin, Salmiah Che Putih, Hasnah Haron, Sofri Yahya and Noor Nasir Kader Ali. Propensity to Create Budgetary Slack in Public Higher Learning Institutions. National Quantitative Conference (Organiser: INTAN). 28 February – 1 Mac 2006. 2005 Hasnah Haron, Fauziah Rashid and Fauziah Md Taib. Factors Influencing Performance of Students in Accounting Subjects. Seminar Pendidikan Perakaunan. Bahagian Matrikulasi, Kementerian Pelajaran Malaysia. August 2005. 2004 Hasnah Haron, Ishak Ismail and Salmi Md Isa. Clients perceptions of services given by audit firms. MIA Penang Branch. Organiser: Wisma Penang Garden, MIA Penang Branch. May 2004. Hasnah Haron, Mottiakavandar and Ishak Ismail. Factors influencing tax attitudes of small business entrepreneurs. Wisma Penang Garden, MIA Penang Branch Office. Organiser: MIA Penang Branch. May 2004 2002 Ishak Ismail, Hasnah Haron and Janet Ng. Impact of Individualism – Collectivism on Corporate Entrepreneurship. Uniten Business Management Conference, Universiti Tenaga Nasional. 12-13 August 2002, Pg: 84-92. 1999 Yuserrie Zainuddin and Hasnah Haron. The Effects of Budget-Related Behaviour on Job Effectiveness: The Role of Organisational Commitment as Moderator. Uniten Business Management Conference, Universiti Tenaga Nasional. 13-14 September 1999, Pg: 715- 730. Ishak Ismail and Hasnah Haron. Customer Service Delivery: Influences on Employees Perception of Customers’ Expectation: A Case Study on a Malaysian Organisation. Uniten Business Management Conference, Universiti Tenaga Nasional. 13-14 September 1999, Pg: 557-566. Yuserrie Zainuddin, Ishak Ismail and Hasnah Haron. Kesan Interaksi antara perilaku berdasarkan belanjawan dengan sistem kompensasi terhadap prestasi pengurus: Satu kajian empirikal. Persidangan Kebangsaan Penilaian Dampak Sosial (“National Conference of Evaluation of Social Factors Conference” Proceedings), Universiti Malaya. 29-30 June 1999, Pg: 1-15. 1997 Hasnah Haron. Usefullness of Accounting Information for Small Business Entrepreneurs. Workshop for Small Business Entrepreneurs for Wanita UMNO, Bahagian Tanjung. School of Management, Universiti Sains Malaysia. 1997.

11

8. TEACHING Have taught courses in undergraduate and postgraduate programmes between 1986-2008. Subjects taught included: (i) Undergraduate Programme: • Financial Accounting • Management Audit • Internal Auditing

• Advanced Auditing • Taxation 1, Auditing

(ii) MBA: • Finance and Accounting for Management • Internal Auditor • Seminar on Accounting and Management Control • Continuation Auditor • Management Project • Research Methodology (iii) DBA: • Seminar in Management Control and Decision Making. • Research Methodology (iv) External Degree/Francais: • Consultation Leader – Diploma Programme at Kolej Teknologi Pulau, Pulau Pinang. • Introduction to Management – Kolej Damansara Utama. • Invited Lecturer – The Malaysian Institute of Certified Public Accountants (MICPA).

9. MODULE/MATERIALS Teaching Modules 1. Daing Nasir Ibrahim, Hasnah Haron and Nasri Naimi (2002). Perakaunan Pengurusan. Utusan Publications and Distributors Sdn Bhd, Pusat Pengajian Pendidikan Jarak Jauh, Universiti Sains Malaysia. 2. Hasnah Haron (1990). Teknik Pengekosan dan Kaedah Mencatitkan Maklumat Kos. Pusat Pengajian Luar Kampus, Universiti Sains Malaysia.

Professional Creative Works (Studio/Drawing/Music Composition) 1. Jointly worked with four other accountants on a report on FRS 32, Financial Instruments: Recognition of Income. Part of the work assigned by Accounting and Auditing Working of Malaysian Institute of Accountants in March 2005. 2. One of the authors of MASB Exposure Draft 11. Revenue. Malaysian Accounting Standards Board, October 1998. 3. Report on IAS 16: Property, Plant and Equipment. Submitted to Accounting and Auditing Committee, Malaysian Institute of Accountants.

Ad Hoc Module/Guided Course Materials 1. User Guide To Accpro, a manual to be used with an accounting software that was prepared for a short-term IRPA project, 1999. The software is able to calculate the basic financial ratios of a company and assess their financial standing based on the ratios calculated (co-researchers: Fauziah Md Taib and Sharifah Mastura). 2. Data definition and code for profit and loss, balance sheet and cash flow statement, a manual to set up an accounting software that was prepared for a short-term IRPA project,

12

1999. The software is able to calculate the basic financial ratios of a company and assess their financial standing based on the ratios calculated (co-researchers: Fauziah Md Taib and Sharifah Mastura). 3. Review a module title Introduction To Accounting 1 for Universiti Wawasan, October 2007.

Mass Media 1. Ishak Ismail and Hasnah Haron. Suka buang masa punca pelajar Melayu IPTA lemah. Berita Harian, 4 May 2001, Pg: 30. 2. Hasnah Haron. Kefahaman Kos: Kearah Keberkesanan Pengendalian Urusan Kewangan Peniaga-Peniaga Kecil. MEDIA USAHAWAN, Perbadanan Produktiviti Negara. No. 22, July/September 1992, Pg: 1-5, 8-9. 3. Hasnah Haron. Planning Family Finance -An Insight. JALINAN, Persatuan Wanita, Universiti Sains Malaysia. September 1989, Vol.3, Pg: 12-16.

10. UNDERGRADUATE/GRADUATE SUPERVISION Supervision of PhD Main Supervisor

Co-Supervisor

Hasnah Haron

Student/Status

Project Title

Chandren Sitraselvi - Registered 2009

Governance in Higher Learning Institutions: What can be Improved?

Effeizal Wahab

Hasnah Haron

Marziana Madah Marzuki - Registered 2009

Corporate Governance and Corporate Fraud: The Role of Corporate Governance Mechanism

Azlan Amran

Hasnah Haron

Yusniyati Yusri -Registered, 2008

Corporate Social responsibility : Workplace Reporting

Hasnah Haron

Daing Nasir Ibrahim

Andreas Gui - Registered, 2008

Factors influencing management to commit fraud.

Nor Hafizah Zainal Abidin - Registered 2008. Writing research proposal

Role of internal auditors in strategic decisions of a company.

Mahanum Sulaiman - Registered October 2007

A model to predict occurrence of fraud in a company

Hasnah Haron

Tong Chue Qun -Collecting data

Factors influencing the existence of expectation gap of the role of auditors.

Hasnah Haron

Chong Yee Ling -Collecting data

Corporate governance and quality financial reporting in the health industry.

Hasnah Haron

Maheran - Preparing final draft

Factors influencing ethical judgement of auditors.

Hasnah Haron

Hilwani. - Preparing final draft

Factors influencing perceived auditors‟ independence

Hasnah Haron

Hasnah Haron

Hassan

13

Main Supervisor

Co-Supervisor

Hasnah Haron

Student/Status

Project Title

Hasnah Kamardin (from UUM). - Preparing final draft

Board quality, ownership structure and firm performance

Yuserrie Zainuddin

Hasnah Haron

Roshima Saaid. - Preparing final draft

Board structure and firm‟s performance: A comparison between three Asian countries.

Hasnah Haron

Siti Nabiha

Engku Ismail (from UUM) - Data collection

Financial Accountability: A case analysis on local authorities in west Malaysia.

Phua Lian Kee

Hasnah Haron

Saiful. - Waiting for viva-voce

Determinants of quality financial teporting in PLCs.

Fatimah Saleh, School of Education, USM

Hasnah Haron

Mottiakavandar a/l Ramasamy - Preparing Proposal

Factors influencing performance of form five students in accounting subjects.

Daing Nasir Ibrahim

Hasnah Haron

Jakkravudhi Chobpichien. - Graduated 2008

Risk assessment and corporate governance.

Arfah Salleh (UPM),

Takiah Iskandar (UKM), Hasnah Haron (USM)

Nahariah Jaffar (from UPM) - Graduated 2008

The effects of ability to assess fraud risk, fraud risk level and personality factors on the ability to detect the likelihood fraud.

Hasnah Haron

Daing Nasir Ibrahim

Ong Hock Chye. - Graduated 2007

The roles and responsibilities of internal auditors: The expectationperformance gap.

Hasnah Haron

Mahfooz Ansari

Bambang Hartadi. - Graduated 2006.

Factors influencing the issuance of audit reports based on going concern issues: A case of Indonesia.

Hasnah Haron

Sofri Yahya

Suhairi. - Graduated 2004.

Keperibadian, pengetahuan perakaunan, penggunaan maklumat perakaunan dan prestasi: Kajian usahawan industri sederhana Indonesia.

Hasnah Haron

Daing Nasir Ibrahim

Ariffin. - Graduated 2002

Firm‟s characteristics affecting the level of voluntary disclosure of Indonesian companies listed on the Jakarta Stock Exchange.

Supervision of Doctor of Business Administration (DBA) Main Supervisor

Co-Supervisor

Student/Status

Project Title

Hasnah Haron

Daing Nasir Ibrahim

Teoh Ai Ping - Data collection

Relationshop of ERM practices with value of the firm

Hasnah Haron

Daing Nasir Ibrahim

Wan Nurhayate Wan Daud. - Graduated 2007

Factors influencing adoptation of ERM

14

Main Supervisor

Co-Supervisor

Student/Status

Project Title

Ishak Ismail

Hasnah Haron

Shaikh Hamzah bin Abdul Razak - Graduated 2006

Factors influencing unethical judgements in the insurance industry.

Hasnah Haron

Sofri Yahya

Rosiatimah Mohd Isa -Graduated 2006

The disclosure and quality of graphical information in corporate annual reports: A study of Malaysian companies.

Hasnah Haron

Muhamad Jantan

Faudziah Hanim Fadzil -Graduated 2003

Internal auditing practices and performance of internal audit department.

Supervision of Masters in Accounting (M.A) Main Supervisor

Co-Supervisor

Student/Status

Project Title

Hasnah Haron

Sofri Yahya

Sharon Manasseh. - Graduated 2004

Study on the level of corporate social disclosure practices in Malaysia.

Hasnah Haron

Ang Jili

Mottiakavandar a/l Ramasamy. - Graduated 2002

Kesan pengetahuan cukai dan sikap terhadap sasaran ke atas niat untuk mematuhi pembayaran cukai di kalangan peniagapeniaga kecil.

Supervision of Masters in Business Administration (MBA)/Master’s Dissertation Main Supervisor

Co-Supervisor

Student/Status

Project Title

Hasnah Haron

Ishak Ismail

Yarni Selvia

Service Quality of Development Department in USM: Student‟s Perspectives

Hasnah Haron

Ishak Ismail

Suhailah binti Saad

Service Quality of Development Department in USM: Responsibility Centre‟s Perspectives

Hasnah Haron

Ishak Ismail

Syed Abdul Kadir Syed Mohd -Registered 2008

Whistle blowing towards quality management

Ishak Ismail

Hasnah Haron

Dhahi Saleh Jameel al Darey -Registered 2008

Customer Satisfaction – A Study of choice preference between Oman Mobile and Nawras Telecom. An issue of service quality.

Ishak Ismail

Hasnah Haron

Chang Paik Im - Registered 2008

A study on customer satisfaction operational excellence and organizational competence.

Hasnah Haron

Lok Char Lee

Danizah binti Che Din - Registered 2008

Cross sectional relationship between auditor satisfaction and audit quality and audit fee.

15

Main Supervisor

Co-Supervisor

Hasnah Haron

Student/Status

Project Title

Nor Shafinaz binti J. Nulawadin - Registered 2008

Governance choices for corporate social responsibility: To contribute, collaborate or internalize?

Hasnah Haron

Sofri Yahya

Sri Yuliarni - Registered 2008

E-Satisfaction: A study on on-line banking service in Penang.

Intan

Hasnah Haron

Noorsham Suhaida Abdullah - Graduated

Factors influencing extent of usage of accouting information by small business entrepreneurs

Hasnah Haron

Sofri Yahya

Joanne Meng Fong. - Graduated 2007

Factors influencing compliance with MASB 29: Employee benefits.

Hasnah Haron

Ishak Ismail

Yusminov Ahmad. - Graduated 2007

Risk assessment and its impact on performance of companies.

Hasnah Haron

Sofri Yahya

Suraiya Md Mustafa. - Graduated 2007

The influence of character, capacity, collateral and experience of credit officers on the likelihood of loan approval for SMEs

Hasnah Haron

Ishak Ismail

Mohd Farook Nasar. - Graduated 2007

The impat of oversight mechanisms on their interaction and its relationship with quality internal control system: The case of Bursa Malaysia Composite Index companies

Ishak Ismail

Hasnah Haron

Sheirijah Sheikh Kamaruddin. - Graduated 2007

Perceptions of quality in banking and customer switching intention

Akhtaruddin

Hasnah Haron

Hanem Hafizah. - Graduated 2006

Factors influencing PLCs„ Compliance to MASB 1-30.

Hasnah Haron

Sofri Yahya

Fadzillah Mohd Faruk. - Graduated 2006

Understanding the preference of accounting treatment of venture capital firms

Hasnah Haron

Sofri Yahya

Sarina Ismail. - Graduated 2006

Factors influencing acceptance of peer review

Hasnah Haron

Sofri Yahya

Aw Lo Na. - Graduated 2006

Factors influencing the ethical judegement of auditors

Hasnah Haron

Sofri Yahya

Gary. - Graduated 2006

Corporate governance and voluntary disclosure

Hasnah Haron

Ishak Ismail

Salmi Mohd Isa - Graduated 2005

Service quality and its relationship with customer satisfaction towards customer loyalty: Perceptions of public listed companies.

Sofri Yahya

Hasnah Haron

K. Vethanayagaam a/l Kanapathy. - Graduated 2005

Independent non-executive directors, managerial ownership and firm performance in

16

Main Supervisor

Co-Supervisor

Student/Status

Project Title Malaysian public listed companies.

Hasnah Haron

Zamri Ahmad

Mohd Nizam bin Kasim - Graduated 2005

The determinants of audit fees of SMEs in Malaysia: Implications of MIA Guidelines.

Ishak Ismail

Hasnah Haron

Nurazimatulhusna Bungsu. - Graduated 2004

Service quality of services offered by audit firms and the relationship with customer loyalty.

Hasnah Haron

Muhamad Jantan

Eow Gaik Pheng. - Graduated 2003

Audit committee compliance with KLSE listing requirements and firm performance.

Fauziah Md Taib

Hasnah Haron

Fauziah Rashid. - Graduated 2003

Factors influencing the accounting performance of students

Yuserrie Zainuddin

Hasnah Haron

Faridah Jaafar. - Graduated 2002

Users‟ perception on the factors influencing the performance of accounting information system implementation: The case of public higher learning institution

Hasnah Haron

Sofri Yahya

Norsofina Hassan. - Graduated 2001

Preparation and usage of accounting information amongst small and medium manufacturing companies

Hasnah Haron

Yuserrie Zainuddin

Zainin Bidin. - Graduated 2001

Factors influencing the students‟ intention of whether to enroll in Bachelor of Accounting Programme

Rozaldy Ramsi. - Graduated 2000

The reliance of external auditors on internal auditors.

Hasnah Haron

Supervision of Undergraduate/Final Year Main Supervisor Daing Nasir Ibrahim

Co-Supervisor Hasnah Haron

Hasnah Haron

Student/Status

Project Title

Latifahaida binti Abdul Latif. - Graduated 2002

The Downfall of Enron: An analysis from audit perspectives.

Abdul Muiz. - Graduated 2001

Audit fees and independence of auditors.

11. ASSESSOR/EXAMINER External Appoinments Institution Universiti Kebangsaan Malaysia

Subject Evaluation of candidate for promotion exercise to Professor

Candidate/Year Dr Shamsul Abdullah, 2009

Nahar

17

bin

Universiti Teknologi MARA

Evaluation of candidate for promotion exercise to Professor

Dr Madya Rashidah Abdul Rahman 2007

Universiti Utara Malaysia

Evaluation of candidate for promotion exercise to Associate Professor

Dr Ayoib bin Che Ahmad, 2002

Universiti Utara Malaysia

Evaluation of candidate for promotion exercise to Associate Professor

Dr Kamil Md Idris, 2000

External Examiner of Thesis Institution

Level

Student/Year

Project Title

Multi Media University

PhD

Jayalakshmy, November February 2009

A Study of True and Fair View Certification by Auditors in Malaysia.

Universiti Utara Malaysia

PhD

Qasim Ahmad Qasim AlAwaqleh

Going-Concern Evaluation in Jordan: A Study on Factors Affecting Auditor Decision

Universiti Kebangsaan Malaysia.

PhD

Zuraidah Mohd Sanusi, July 2008

Effects of Goal Orientation, SelfEfficacy, Task Complexity and Audit Judgement Performance.

Universiti Putra Malaysia

PhD

Nahariah Jaafar, April 2008

The Effects of Abilityto Assess Fraud Risk, Fraud Risk Level and Personality Factors on the Ability to Detect the Likelihood of Fraud.

Universiti Putra Malaysia

DBA

Hairul Suhaimi Nahar, May 2008

The Malaysian Corporate Governance Reform and the Financial Reporting Quality.

Universiti Putra Malaysia

MSc (Acoounting)

Amirhossein Taebi Noghondari, October 2007.

Expectation Gap and Decision Performance of Iranina Loan Officers

Universiti Utara Malaysia

MBA (Accounting)

Noor Farazila binti Radzi, 2006

Selection of Accounting Profession by Accounting Student.

Universiti Kebangsaan Malaysia

DBA

Masrah Malik, 2004

The Effects of Interlocking Directorships on Auditor Change.

Universiti Kebangsaan Malaysia

DBA

Rita Anugerah, October 2004

The Effects of Independence, Knowledge, Experience and Problem Solving Ability on Audit Committee Members‟ Judgements.

Universiti Putra Malaysia

MSc

Too Shaw Warn, 2004

Determinants of Corporate Social Reporting in Malaysia.

Universiti Putra Malaysia

PhD

Dwi Fitri Puspa, 2003

Value Relevance of Accounting Information in Indonesia.

Universiti Kebangsaan Malaysia

MSc (Accounting)

Arista Hakiki, 2003

Success Factors for the Implementation of Accounting Information System: A Study of Government Entities.

Universiti Utara

MSc

Rohami Shafie, 2002

Audit Fees and Non Audit Fees: A

18

Institution

Level

Student/Year

Malaysia

Project Title Case on Malaysian Banking Sector.

Universiti Kebangsaan Malaysia

MSc (Accounting)

Mohid bin Rahmat, 2002

Factors influencing audit fee premium.

Universiti Kebangsaan Malaysia

MSc (Accounting)

Kamarulbaraini Bte Keliwon, 2001

Relationship of Organizational Factors and Performance of Accounting Information System.

Universiti Kebangsaan Malaysia

MSc (Accounting)

Nor Hamimah Binti Mastor, 2000

Development of a Pricing Model: A Survey of the Needs of Small Medium Industries in the state of Johore.

Internal Examiner of Thesis (In USM) Level

Student/Year

Project Title

DBA

Susilawani Ayob, 2008

Board leadership, board size, board gender diversity and Malaysian credit cooperative performance.

MBA thesis (School of Management)

Sinna Annamalai, 2006

Attitude and Belief towards Effective Information Sharing.

MBA thesis (School of Management)

Abdulmunaem Saleh, 2006

Antecedents and Consequences of Participative Budget: An Agency Perspective.

DBA proposal defense (School of Management)

CJ Chang, 2006

Impact of Tight Budgetary Control Practices on MNC‟s Financial Performance, moderated by Organisational Structure: A Malaysian Perspective

DBA proposal defense

Nik Hasfizul Safuri bin Hassan, 2005

The Effect of Competitor Accounting and Management Accounting System on Manufacturing Firm Performance.

DBA

Shaniz Khan Hj Mohamed Basir, 2005

Intellectual capital and its effect on relevance of the balance sheet.

PhD proposal defense

Amla binti Abu, 2005

Earnings Quality and Corporate Governance.

PhD proposal

Ali Djamhuri, 2005

Case Study.

PhD proposal

Saidaturnur Fauzi b. Saidin, 2004

The Effectiveness of the Audit Committee in the Selection on External Auditors.

Phd

Rozita Amiruddin, 2004

A Match Between Customer-Focused Manufacturing Strategy and Performance Measurement System and Company Performance.

PhD

Mohamad Nasir, 2004

Relationship between Participation and Budgeting, Sufficient Budget, Orientation Commitment and Users‟ Performance: Approach of Structural Relationship.

PhD proposal

Galumbang Hutagalung, 2003

The Relationship of Budget Related Behaviour and Performance of Plantation Managers: Motivation and Attitude as Mediating Variables.

19

Level

Student/Year

Project Title

PhD proposal (School of Management)

Reza Zandi, 2003

Factors Influencing Corporate Governance.

PhD thesis (School of Management)

Phua Lian Kee, 2003

Voluntary Disclosure of KLSE Listed Companies.

DBA thesis (School of Management)

Md Saaid Sailan, 2003

The Impact of Strategy, Structure, and the Balanced Scorecard (BSC) on Firm Performance.

PhD thesis (School of Management)

Yunus Masjuki, 2003

Transfer Pricing and the Effectiveness of Management Control System: A Contingency Approach.

PhD thesis (School of Medical Sciences, Kubang Krian, USM)

Leow Chee Seng, 2002

Factors Influencing Smoking Cigarettes: An Application of Theory of Reasoned Action.

PhD proposal (School of Management)

Azahari Syofyan, 2002

The Impact of Management Accounting Information System, Decentralization, PEU on Manager Performance.

MBA thesis (School of Management)

Chin Joo Lim, 2002

Extent of Balance Scorecard Measures Usage in Relation with Size of Organization and Market Factors: Impact on Manufacturing Organizations Performance.

MBA thesis (School of Management)

Lai Mei Looi, 2002

Employees‟ Data Mining Readiness in the Telecommunications Industry an Exploratory Study.

Masters in Arts

Abdul Walad b. Abdullah, 2002

Hubungan Perlakuan Pembelanjawan dan Prestasi Pengurusan di Kalangan Pengetua Sekolah Menengah Awam di Malaysia: Pengaruh Komitmen Organisasi.

PhD

Sigit Wijayanta, 2002

Impact of the 1997-1999 Economic Crisis on Religious Hospitals in Indonesia.

PhD

Islahuddin, 1999

The Role of Culture in the Relationship between Environmental Uncertainty and Conflict in Transfer Pricing.

Masters in Arts

Yuskar, 1998

Pengaruh Budaya Terhadap Pemilihan Teknik-Teknik Pembelanjawan Modal: Suatu Kajian Perbandingan antara Indonesia dan Malaysia.

MBA thesis (School of Management)

Asokumaran Savandiah, 1998

Perceived Factors Affecting Hypothetical Tax Compliance.

MBA thesis (School of Management)

October 1997

Accounting Earnings Announcement and the Effect on Stock Prices.

MBA thesis (School of

April 1997

Perceptions and Attitudes towards Financial Performance Measures.

20

Level

Student/Year

Project Title

Management) MBA thesis

April 1997

Perceived factors affecting hypothetical tax compliance.

12. EDITOR/REVIEWER OF BOOKS Editor/Reviewer

Title of book

Publisher

Year

Reviewer

Practical Auditing in Malaysia for Journal of Financial and Reporting Accounting. (Vol. 6, No. 1). By Puan Sri Datin Dr Mary Lee & Tong Seuk Ying.

Accounting Research Institute & Universiti Teknologi Mara

2008

Reviewer

Cost and Management Accounting: An Introduction, according to Anugerah PERSAMA.

Universiti Teknologi Malaysia

2008

Editor

Acccounting and Finance: Concepts and Techniques of Decision Making.

Prentice Hall, Pearson Malaysia Sdn. Bhd.

2006

Reviewer

Auditing and Assurance Services in Malaysia.

McGraw-Hill

2006

Editor

Auditing and Assurance Services in Malaysia: An Integrated Approach.

Prentice Hall, Pearson Malaysia Sdn. Bhd.

2005

Reviewer

Manuscript: Memahami Pengauditan.

Dewan Bahasa dan Pustaka (DBP)

2003

Reviewer

Auditing and Assurance Services in Malaysia.

Pearson Education Malaysia

2002

One of the editors

Auditing and Assurance Services in Malaysia.

McGraw-Hill Malaysia

2001

One of the editors

Auditing in Malaysia.

Prentice-Hall (M) Sdn. Bhd. Malaysia

1999

Editorial Board Position/Duration

Journal/Conference

Publisher/Note

Editorial Advisory Board Members (2001 to date)

Malaysian Accounting Review

Universiti Teknologi MARA and Malaysian Institute of Accountants

Editorial Advisory Board

Journal of Financial Reporting & Accounting

Universiti Teknologi MARA and ACCA

Editorial Board Member (2001 to date)

Jurnal Riset

Pusat Pengembangan Akuntansi dan Manajemen (PPAM) Sekolah Tinggi Ilmu Ekonomi, Yogyakarta, Indonesia

Editor of Editorial Board Member (2005 to date)

Journal of Organizational and Behavioral Research

Universitas Teknologi “Yogyakarta”

Chief Editor (2006-2007)

Asian Academy of Management Journal

Asian Academy of Management and Penerbit Universiti

Assistant Editor (2005- 2006)

Asian Academy of Management Journal of Accounting and Finance

Asian Academy of Management and Penerbit Universiti

21

Position/Duration

Journal/Conference

Publisher/Note

th

Conference Co-Editors (2005)

The 6 Asian Academy of Management Conference

Asian Academy of Management

Editorial Board Member (2005)

Journal of Finance and Accounting of Asian Academy of Management

Asian Academy of Management, School of Management and Penerbit Universiti

Journal Al-Sirat

Kolej Islam Pahang Sultan Ahmad Shah (KIPSAS)

th

Asian Academy of Management

th

Asian Academy of Management

Conference Co-Editors (2003)

The 5 Asian Academy of Management Conference

Conference Co-Editors (1013 November, 2001)

The 4 Asian Academy of Management Conference

Chief Editor [2001- 2003 (2 terms)]

Asian Academy of Management Journal

13. REVIEWER OF ARTICLES/DISCUSSANT OF PAPER International Title

Journal / Discussion

Publisher/Venue/Year

Optimizing Business Research and Information Technology for Leveraging Corporate Sustainability

International Seminar Management Department Binus 2008.

Binus University, Jakarta. 11 November 2008.

Audit Expectation Gap in Auditor Responsibilities: Comparison Between India and Iran

Asian Academy of Management Journal of Accounting and Finance

Universiti Sains Malaysia, 2008

The Determination of Voluntary Disclosure if Financial Information: Evidence from the BVMT

Asian Academy of Management Journal of Accounting and Finance

Universiti Sains Malaysia, 2008

The Knowledge Gap and Deficient Performance Gap Between Auditors and Corporate Managers: An Empirical Study in the Context of Malaysia.

Asian Journal of Business and Accounting

Universiti Malaya, 2008

An Empirical Study on Job Satisfaction, Job Relates Stress & Intention to Leave Among Audit Staff in Public Accounting Firms in Melaka.

NARJ (National Accounting Research Journal)

Universiti Teknologi MARA. May 2007

Service Quality Assessement of Management Advisory Services (Mas) Offered by Accounting Firms In Malaysia.

Asian Journal of Business and Accounting

Universiti Malaya. August 2007

Corporate Governance Compliance In Emerging Market Economies Among Public Listed Companies In Malaysia.

Persidangan 7 AAM Conference

Earnings Management in China: An Opinion Study.

AAMJ

Branding from the Soul: Seven Pillars of CSR Ethical Branding for SMEs.

AAMJ

th

22

Title

Journal / Discussion

Publisher/Venue/Year

Determinants of Capital Structure: Evidence form Turkish Manufacturing Firms.

The 2006 Academy of World Business Marketing and Management Development Conference

Paris, 10-13 July 2006

The Impact of Internal and External Monitoring Measures on Firm‟s Divident Payout: Evidence from Selected Malaysian Public Listed Companies.

Corporate Governance: An International Review Journal

2006

Family Ownership and Firm Value: Evidence from Public Listed Companies.

Asian Academy of Management Journal

Asian Academy of Management and Penerbit Universiti Sains Malaysia, 2006

Provision of Non-Audit Services, Audit Fees and Auditor Independence.

Asian Academy of Management Journal of Accounting and Finance

Asian Academy of Management and Penerbit Universiti Malaysia, 2006

An Experimental Study of Religious vs Conventional Mental Accounting: The Roelf Worry.

Asian Academy of Management Journal of Accounting and Finance

Asian Academy of Management and Penerbit Universiti Sains Malaysia, 2006

The Impact of Budget Participation on Budget Slack: The Role of Task Uncertainty.

Asian Academy of Management Journal

Asian Academy of Management and Penerbit Universiti Sains Malaysia, 2005

Consistency of the Usage of Accounting Terminologies in the Corporate Annual Reports in Malaysia

International Journal of Management Studies

University Utara Malaysia, 2005

Malaysian Banking System Distress: Long Run and Short Run Analyses.

Asian Academy of Management Journal

Asian Academy of Management and Penerbit Universiti Sains Malaysia, 2005

Determinants of the Timing of Interim and Majority of Audit Work (revised version).

International Journal of Auditing

Management Audit Ltd, United Kingdom, 2003

The Market for professional services in Indonesia (revised version).

International Journal of Auditing

Management Audit Ltd, United Kingdom, 2003

Audit Expectation Gap: Malaysia‟s Evidence.

International Journal of Auditing

Management Audit Ltd, United Kingdom, 2003

Three papers were reviewed.

5 Asian Academy of Management Conference

Asian Academy of Management, 2003

Determinants of the Timing of Interim and Majority of Audit Work.

International Journal of Auditing

Management Audit Ltd, United Kingdom, 2002

The Market for professional services in Indonesia.

International Journal of Auditing

Management Audit Ltd, United Kingdom, 2002

Three papers were reviewed.

4 Asian Academy of Management Conference

Two papers were reviewed.

3 Asian Academy of Management Conference

Two papers were reviewed.

2 Asian Academy of

th

th

Asian Academy of Management, 2001

rd

Asian Academy of Management, 1999

nd

Asian Academy of

23

Title

Journal / Discussion

Publisher/Venue/Year

Management Conference

Management, 1997

Harmonization of Accounting Practice.

Asian Academy of Management Journal

Asian Academy of Management, 1996

Working capital Practices in Small Medium Enterprises: A Comparative Study of Food and Textile Industries in Malacca.

An International Conference on Small and Medium Sized Enterprises in Global Economy: “Economic Resilience in East AsiaRole of SMEs and Stakeholders”

University Teknologi Mara, Universiti Teknologi MARA and University of Wollongong, Australia. 2004

Journal / Discussion

Publisher/Venue/Year

National Title An Analytical Study on the Managerial Performance Measures with Reference to Management Accounting Techniques Practiced in Malaysian Public and Private Higher Learning Institutions

Malaysian Accounting Review (MAR)

University Teknologi Mara and Malaysian Institute of Accountants, 2009

The impact of corporate governance on earnings management in Korea

Malaysian Accounting Review (MAR)

University Teknologi Mara and Malaysian Institute of Accountants, 2008

Board, independence, ownership structure, audit quality and income smoothing activities

Journal of Financial and Reporting Accounting (JOFRA), Vol. 6, No. 1, 2008.

Universiti Teknologi Mara, 2008

An empirical analysis of voluntary disclosure of graphical information: Malaysian evidence.

Malaysian Management Journal (MMJ)

Universiti Utara Malaysia, 2008

Auditor Remuneration: Evidence from Malaysia and Selected Commonwealth Economies.

Malaysian Accounting Review

UiTM & MIA. August 2007

Performance Measurement of Professional Services: A Case of Bumiputra Accounting Firms in Malaysia

Journal KUiTTHO

Kolej Universiti Teknologi Tun Hussein Onn, 2006

Emergence of Public Sector Performance Auditing: A Historical Perspective

Malaysian Accounting Review (MAR)

University Teknologi Mara and Malaysian Institute of Accountants, 2005

National and International Financial Reporting Standard Convergence: Relevance for Non-participants in Capital Markets

Malaysian Accounting Review (MAR)

University Teknologi Mara and Malaysian Institute of Accountants, 2005

Preparers Attitudes Towards Quarterly Financial Reporting in Malaysia

Malaysian Management Journal (MMJ)

Universiti Utara Malaysia, 2004

An Examination of the Differences in Ethical Perceptions Between Accounting and Non-Accounting Students in Singapore

Malaysian Accounting Review (MAR)

Universiti Teknologi Mara and Malaysian Institute of Accountants, 2003

The Effectiveness of Financial

Malaysian Accounting

University Teknologi Mara

24

Title

Journal / Discussion

Publisher/Venue/Year

Management Information System: A Study on User Information Satisfaction

Review (MAR)

and Malaysian Institute of Accountants Year: 2003

Accounting Treatment for Goodwill among KLSE Main Board Companies: The Case of MAS and MASB ED 28

Malaysian Accounting Review (MAR)

University Teknologi Mara and Malaysian Institute of Accountants, 2003

Corporate Social Responsibility Disclosure in the Annual Reports of Malaysian Companies: A Longitudinal Study

Journal ANALISIS

Universiti Utara Malaysia, 2002

Corporate Disclosure and Dissemination of Human Resource Investment Information: Multiple Theory Perspectives on Motives of Finance and Human Resource Managers

Malaysian Accounting Review (MAR)

University Teknologi Mara and Malaysian Institute of Accountants, 2002

Corporate Social Disclosure: A Malaysian Study

Malaysian Management Journal (MMJ)

Universiti Utara Malaysia, 2002

Audit Committee Establishment in Malaysia: Some insights prior to the Asian 1997 Financial Crisis

Utara Management Review

Universiti Utara Malaysia, 2001

Income Smoothing Practices of Malaysian Firms: Some Evidence

Pertanika Journal of Social Science and Humanities

Universiti Pertanian Malaysia, 2001

Resource Allocation Processes- An Interpretative Framework

Jurnal Kinabalu

Universiti Malaysia Sabah, 1999

One of the four panelists to talk in a Forum on Future Directions of Accounting Programme

National Accountancy Undergraduates Seminar „99

Universiti Hall of Universiti Putra Malaysia. Organiser: Accounting Society of Universiti Putra Malaysia, April 1999.

The Determinants of Audit Fees of Malaysian Listed Companies: Some Preliminary Evidence

Pertanika Journal of Social Science and Humanities

Universiti Pertanian Malaysia, 1997

14. RESEARCH GRANT International Level Project Leader Hasnah Haron

Co-researcher Daing Nasir Ibrahim, Ishak Ismail

Title Historical Development of Accounting Standards in Malaysia. It is part of a bigger research project titled “Historical and Institutional Specificities of Accounting and Auditing Regimes in Several Countries”

Sponsor /Amount/Duration ● Japan Audit Research Association and Nagoya Keiza (Economics) University. ● ¥350,001(RM9,905). ● January 2002- April 2003.

National Level Project Leader

Co-researcher

Title

Sponsor /Amount/Duration

25

Project Leader

Co-researcher

Title

Sponsor /Amount/Duration

Hasnah Haron

Ishak Ismail, Tong Chue Quen, Hafizah

Expectation-Gap of Role of Internal Auditors

Institute of Internal Auditors RM5,000( supplement grant)

Hasnah Haron

Ishak Ismail, Daing Nasir Ibrahim, Ichiro Shiobara, and Maisarah Md Saat (UTM, Johor).

Ethical Judgement of Accountants

● Malaysian Institute of Accountants. ● RM20,000. ● September 2004September 2006.

Hasnah Haron

Ishak Ismail, Daing Nasir Ibrahim, Quah Chun Hoo, Noor Nasir Kader Ali

Governance, Ethics and Corporate Social Responsibility of Public Listed Companies in Malaysia.

● MAREF (Malaysian Accountancy Research Education Fund) and IIM (Institute Integrity Malaysia). ● RM40,000. ● May 2005- February 2006.

Hasnah Haron

Sarina Ismail

Acceptance of Peer Review by Professional Accountants (only for data collection)

● Malaysian Institute of Accountants. ● RM4,000 ● May 2005- February 2006.

Hasnah Haron

Lok Char Lee, Mr Loo (Chartered Accountant)

Accounting for Venture Capitalist

● Malaysian Venture Capital Management (MAVCAP). ● RM8,000. ● May 2005- February 2006

Sofri Yahya

Hasnah Haron, Ishak Ismail, Daing Nasir Ibrahim

The Relationship between Corporate Governance Structure and Corporate Success.

● IRPA, Short Term Grant ● RM15,000. ● April 2004- May 2006

Aktharuddin

Hasnah Haron

Public Listed Companies‟ Compliance to MASB standards 1-30.

● IRPA, Short Term Grant ● RM13,000. ● April 2004- March 2006

Hasnah Haron

Ishak Ismail, Daing Nasir Ibrahim and Ichiro Shiobara

Service Quality of Audit Firms: Perceptions of Users

● CPA, Australia. ● RM5,000. ● May 2004- December 2005.

Hasnah Haron

Md Nizam bin Kasim, Sofri Yahya

The Determinants of Audit Fees for SMEs in Malaysia: Implications of MIA Guidelines (only for data collection)

● Khairuddin, Hasyudeen and Razi (Chartered Accountant Firm). ● RM1,000 ● February 2004 - February 2005.

Hasnah Haron

Sofri Yahya

Internal Auditors and Corporate Governance.

● IRPA, Short Term Grant. ● RM14,908. ● April 2002- April 2003

Hasnah Haron

Mottiakavandar a/l Ramasamy, Ang Jili

The Effect of Tax Knowledge and Attitude towards Targets on the Intention to Comply With Payment of Tax Amongst Owners of Small Businesses (only for data

● Malaysian Institute of Accountants. ● RM2,500. ● April 2001- April 2002

26

Project Leader

Co-researcher

Title

Sponsor /Amount/Duration

collection). Hasnah Haron

Daing Nasir Ibrahim, Yuserrie Zainuddin, Sofri Yahya

Usage of Accounting Information Amongst Small and Medium Industries

● IRPA, Short Term Grant. ● RM4,500. ● May 2000- May 2001

Fauziah Md Taib

Hasnah Haron, Sharifah Mastura Syed Mohamed

Accounting and Finance Database for Business Research

● IRPA, Short Term Grant. ● RM3,840. ● May 1998- May 1998

Ishak Ismail

Hasnah Haron

Customer Orientation: Perceptions of Work Culture Amongst Staffs in Universiti Sains Malaysia

● IRPA, Short Term Grant. ● RM7,660. ● November 1997- November 1998

University Level Project Leader Hasnah Haron

Co-researcher

Sponsor /Amount/Duration

Service Quality of Development Department of USM: Perspectives of Students and Responsibility Centres

Universiti Sains Malaysia

Zamri Ahmad, Ishak Ismail, Siti Rohaida, Noor Hazlina, Hasliza Abdul Rahim, Malliga, Tajul Ariffin, Haslindar

Human Resources, Governance, Service Quality and Performance

Universiti Sains Malaysia

Noor Nasir Ali Kader Azizah Omar Hasnah Haron

Service Quality of Development Department: Understanding Its Insights. January 2009- July 2008.

Universiti Sains Malaysia

Hasnah Haron

Ishak Ismail, Daing Nasir Ibrahim, Lok Char Lee

Quality Service Delivery of Non-Audit Services and Compliance with international Standards on Quality Control (ISQC) of SMEs Practitioners and Its Relationship to Satisfaction and Non-Audit Fees; Perceptions of SMEs.

● Universiti Sains Malaysia ● RM56,751.40 ● 18 February 2008-17 February 2009

Phua Lian Kee

Hasnah Haron, Sofri Yahya, Ummu Kalthome, Siti Nabiha

A survey of Employer‟s„ perceptions towards the offering of Masters Programme in Accounting

● School of Management. ● RM1,500. ● February 2005-August 2006

Daing Nasir Ibrahim

Hasnah Haron, Sofri Yahya, Yuserrie Zainuddin

A survey of USM students„ preferences towards professional courses and postgraduate accounting

● School of Management. ● RM1,000. ● October 2002-June 2003

Hasnah Haron

Daing Nasir Ibrahim

Ishak Ismail, Azizah Omar

Title

RM8,000 August 2008- February 2009

RM300,000 February 2009- 2013

RM10,000 February 2009- 2013

27

Project Leader

Co-researcher

Title

Sponsor /Amount/Duration

degree – 2 part study

Hasnah Haron

Muhamad Jantan

A Case Study of the Budgetary Process at the Municipal Council of Seberang Prai

● School of Management (in conjunction with the research methodology workshop offered by International Development Programme, Australia) ● RM1,500 ● 1988-1999

Perception of Accounting Students towards the future directions of the accounting programme

● School of Management ● RM600. ● January 1998- April 1998

Socio-Economic Influences on Perceptions of Auditor‟s Independence and Official Ethical Guidelines.

● Short Term Grant, USM ● RM3,000. ● May 1990- May 1991

15. PROFESSIONAL INVOLVEMENT Title

Forum / Conference

Venue / Date

Note

IA Education, What Can We Do Better?

IAEP- building Tomorrow‟s Internal Auditing

Kuala Lumpur Convention Centre. 9 March 2007.

Organiser: IIAM

Role of the Universities in Promoting Internal Audit Education

IAEP- building Tomorrow‟s Internal Auditing

Kuala Lumpur Convention Centre. 9 March 2007.

Organiser: IIAM

Shaping the Future of the Internal Audit Profession

2006 National Conference on Internal Auditing

Kuala Lumpur Convention Centre. 18-19 September 2006

Panelist: Hasnah Haron, Susela Devi, Patricia Miller and Abdul Razak Haron

Shaping the future of the internal audit profession

2006 National Conference on Internal Auditing

Kuala Lumpur Convention Centre. 19 September 2006

Discuss on Role of Universities in Enhancing Internal Audit

Hilton Hotel, Petaling Jaya, Selangor. 2005

Discuss on Issues in Auditing Research Organiser: CPA Australia

Bridging the Gap between Practioners and Academicians

Members of professional organizations 1. Chartered Member of Malaysian Institute of Accountants. 2. Member of Corporate Social Responsibility Academic Meeting of Malaysian Institute of Integrity, Private Sector Division, 2006. 3. Member of Main Committee of Halatuju 2 Committee set up by Ministry of Higher Education and MIA, 2006. 4. Member of Malaysian Institute of Accountants Qualifying Examination (MIA QE) Committee.

28

5. Member of Practice Committee of MIA, Penang Branch. 6. Fellow Member of Institute of Internal Auditors Malaysia. 7. Member of the Northern District Society, Institute of Internal Auditors, Malaysia. 8. Professional Member of CPA Australia. 9. Member of Malaysian Finance Association (200-2001). 10. Member of Malaysian Economic Association( 1997-1999). 11. Member of Asian Academy of Management. 12. Member of Academic Accounting Association of Malaysia. 13. Member of Malaysian Institute of Management(1990-1993)

Committee Member 1. Working Committee (Finance Committee) of Asian Academy of Management Conference, December 2009 2. Committee Member of ECER (East Coast Economic Regional Conference). Theme: Thrusting Islam, Knowledge and Professionalism in ECER development of Business Management. Universiti Teknology MARA Kelantan. 2008. 3. Working Committee (Finance Committee) rd Postgraduate Education, 3 July 2008.

of

3

rd

International

Conference

on

4. Protem Committee Member of Institute of Internal Auditors for Penang District Society. 5. Committee Member of a Seminar entitled Risk Management: The Changing Role of Internal Auditors. 6. Committee Member of MIA-MICPA Joint Working Group. 7. Committee Member of MIA, Accounting and Auditing Committee. 8. Committee member of MIA, Penang Pranch. 9. Committee Member of Continuous Professional Education (CPE Sub-Committee) of MIA, Penang Pranch. 10. Committee of Auditing Work Group, MIA Kuala Lumpur. 11. Committee member of Education and Training Committee, MACPA. 12. Committee member of MIA, Institutions of Higher Learning Consultative Committee. 13. Adhoc committee member formed to look at the courses to be included in the MIA‟s Qualifying Examination (MIA QE-preliminary idea of Qualifying Examination set up by the Council Members then). 14. Committee member of Malaysian Accounting Standard Board (MASB) working group for MASB titled “Revenue Recognition”. 15. Committee member of Auditing Practices Board, MIA

29

Exco of Professional and Academic Committees Year / Duration

Position

2005 - 2009

Vice-President, Asian Academy of Management Association

2004

Honorary Treasurer, Malaysian Institute of Accountants

2001 - 2004

Publication Secretary, Asian Academy of Management

1998 - 2001

Assistant Treasurer, Asian Academy of Management

16. EXTERNAL ASSESSOR 1. Assessor for application of project titled Rechargeable Alkaline-Manganese BatteryResearch and Development in Cycle Life and Performance from Grand Battery Technologies Sdn. Bhd for Ministry of Science, Technology and Environmental, Malaysia. 1998. 2. Assessor for application of project titled Integrated Multimedia Electronic Kiosks from Netcard Corporation Bhd. for Ministry of Science, Technology and Environmental, Malaysia. 1998. 3. Assessor for Financial Accounting 3 and Financial Accounting 4 examination papers for Diploma in Accountancy and Business Studies for Kolej Profesional Mara (KPM), 2002 to date. 4. Assessor for Diploma in Accounting and Finance and Banking for the School of Business in Kolej Islam Pahang (KIP) for 2001 to date. 5. Examination Board Member for Diploma in Accountancy (DIA) and Diploma in Business Studies(DBS) at Kolej Profesional MARA (KPM), 1999 to date. 6. Assessor for BBM 231- Introduction to Accounting 1 for Wawasan Open University College, 2006. 7. Assessor for “Sijil Pengurusan Sistem Maklumat and Pentadbiran Am” of PBH Management Consultancy (M) Sdn. Bhd. Appointed by USAINS Holding Sdn Bhd, USM, 2006. 8. Assessor of Portfolio for Certificate of Information System Management and Business Administration of PBH Program. A programme offered by PBH and USAINS, USM, 2006. 9. Assessor of a final year marketing project done by a group (5 student members) of Norwegian students, for a programme jointly organized by University at Norwegian and Executive Development Programme of School of Management, Universiti Sains Malaysia. 2000, 2002 and 2004. 10. Assessor to assess the viability of taking over Hospital Kota Baru Medical Centre (KBMC) by USM by USAINS USM, 2003.

30

11. Assessors on the accreditation of the Association of International Accountants (AIA) as a member of AIA accreditation Task Force committee (set up by MIA), 2002 on behalf of MIA. 12. Setting and marking Malaysian Institute of Accountants Qualifying Examination (MIA QE). for the Auditing and Assurance Services Paper, 2004-2005. 13. Assessing the company‟s strengths and weaknesses and how to overcome the weaknesses for Shah Alam Premier Collection, 2004.

17. SERVICE TO THE UNIVERSITY/ COMMUNITY 1. Committee Member of Global Agenda and Future Relevance, APEX Transformation, USM, 2009 2. Committee Member of Governance, APEX Transformation, USM, 2009

3. Subcommittee member of Selection of Best Thesis and Research, 2008 4. Chairman, Committee to Study the Implementation of Examination of Dissertation (Coursework and Mixed Mode), 2008 5. Judge at the Youth Speaks for the Nation organised by JCAI. 22

nd

September 2007.

6. Keynote address Hari Anugerah Pelajar Cemerlang ke 23 SMKA, Sekolah Agama AL th Mashoor, Pulau Pinang. 4 August 2007. 7. Chaired the Forum on Accountancy Profession with School Counsellor. Forum organized by MIA and Professional Bodies, Cititel Penang. 2005. 8. Chaired the Presentation Session on Financial Reporting Issues, Asia Pacific International Regional Conference (APIRA), Singapore. 2004. 9. Moderate the session on Risk Management: The Changing Role of Internal Audit, Cititel Penang, 2004. 10. Radio talk titled Pentingnya Pemahaman Kos Kepada Peniaga Kecil organised by Far th Distance Education, Universiti Sains Malaysia. 14 December, 1999.

18. CONSULTANCY/FACILITATOR 1. Facilitator for MICPA Workshop Sessions for May 2008 Examination, 2 March 2008. 2. Judges for the competition on the best business proposal of students participating in the Accounting Students‟ Conference, organised by USM and MIA, held at Dewan Budaya, USM, 26 and 27 November. 3. MICPA Facilitator for Module D, for 2004 and 2006. 4. Facilitator of Module D “Financial Accounting and Reporting” for Malaysian Institute of Certified Public Accountants, 2004. 5. Facilitator and presenter for paper for entitled “Financial Statement Analysis” in Corporate Planning for Executives for government officers seminar for INTAN(Institut Tadbiran Awam Negara), 2002. 6. Consultant for Management Studies Programme, Pahang Islamic College, September 1999.

31

7. Consultant for College Profesional Mara (KPM) programme. 8. Facilitator for a entitled “Importance of accounting to managers” in Finance for Non Financial Executive , an Executive Development Programme, 1989. 9. Facilitators/ Consultants of the following Private And Public Organisations (1986-1992): (a) Kontena Nasional Berhad (b) Mara - National Level (c) Syarikat Telekom Malaysia (d) Intel Technologies 10. Moderators of degree or diploma programmes for franchise colleges: ASTIN, ICT, PTPL and Kolej Lagenda for 1998-2006.

32