RESEARCHER INFO
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Dr. Basariah Bt. Salim
UUM College of Business
Tunku Puteri Intan Safinaz School of Accountancy
basa1189@uum.edu.my
04-9287312

RESEARCH PROFILE

Scopus Publons ORCiD Research Gate Google Scholar

ACADEMIC QUALIFICATION

12011, PhD Urus Tadbir Korporat, UUM, Universiti Utara Malaysia
21997, Masters Internal Auditing and Management, City University, Business School, United Kingdom
31995, Bachelor Degree Perakuanan, UUM, Universiti Utara Malaysia
41990, Diploma Business Studies., ITM, Institut Teknologi MARA

AWARD

RECOGNITION

1 AUDIT,PERUNDING KEWANGAN DAN PERAKAUNAN,Universiti,2018
2 PEMERIKSA DALAMAN, penilai dalaman,Pusat Pengajian/Jabatan,2022

AREA OF EXPERTISE

RESEARCH AREA

Corporate Governance
Risk Management
Internal Audit

OVERVIEW
PUBLICATION CHART
LIST OF PUBLICATION
Wan Nordin B Wan Hussin, HADIATI FITRI , Basariah Bt. Salim, (2021). Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia . Journal of International Accounting, Auditing and Taxation, 44(sept 2021), 1 - 18.
AMAD RASHID , Basariah Bt. Salim, Halimah @ Nasibah binti Ahmad, (2021). Internal Audit Effectiveness and Audit Committee Characteristics:Empirical Evidence from Pakistan. iRASD Journal of Management, 3(1), 01 - 13.
AMAD RASHID , Basariah Bt. Salim, Halimah @ Nasibah binti Ahmad, (2021). EXPLORING THE RELATIONSHIP AMONG SUSPENSION OF JUDGEMENT, SEARCH FOR KNOWLEDGE, INTERPERSONAL UNDERSTANDING, ETHICAL LEADERSHIP AND INTERNAL AUDIT EFFECTIVENESS. PalArch's Journal of Archaeology of Egypt/Egyptology, 18(4), 7895 - 7911.
Ahmad Shukri Abdul Gani , Basariah Bt. Salim, Noraza Bt Mat Udin, (2020). The Implementation of Risk Management in Malaysian Public Sector to Sustain Federal Government’s Revenue. International Journal of Accounting, Finance and Risk Management, 5(2), 76 - 83.
Basariah Bt. Salim, Noraza Bt Mat Udin, (2020). The Significance of Policy and Guidelines on Risk Management Implementation and Development in Malaysian and United Kingdom Public Sector. Journal of Finance and Accounting, 8(2), 83 - 89.
Wan Nordin B Wan Hussin, Basariah Bt. Salim, (2019). Impact of Ownership Characteristics on Modified Audit Opinion in Jordan . International Journal of Accounting, Finance and Risk Management, 4(3), 81 - 93.
Wan Nordin B Wan Hussin, Basariah Bt. Salim, (2019). The Influence of Audit Committee Characteristics on Modified Audit Opinion in Jordan . Journal of Finance and Accounting, 7(3), 95 - 106.
Mohammed Mahmud Kakanda, Basariah Bt. Salim, Sitraselvi a/p Chandren, (2018). Corporate Governance Characteristics and Financial Performance of Deposit Money Banks in Nigeria. Journal of International Business and management, 1 (3), 1 - 16.
MOHAMMED MAHMUD KAKANDA, Basariah Bt. Salim, Sitraselvi a/p Chandren, (2018). RISK MANAGEMENT COMMITTEE CHARACTERISTICS AND MARKET PERFORMANCE: EMPIRICAL EVIDENCE FROM LISTED FINANCIAL SERVICE FIRMS IN NIGERIA. International Journal of Management and Applied Science , 4(2), 6 - 10.
Alhassan Haladu , Basariah Bt. Salim, (2017). Sustainability Reporting by Firms in the Nigerian Economy: Social versus Environmental Disclosure. Journal of Accounting and Finance in Emerging Economies, 3(2), 77 - 102.
Mohammed Mahmud Kakanda, Basariah Bt. Salim, Sitraselvi a/p Chandren, (2017). Do board characteristics and risk management disclosure have any effect on firm performance? Empirical evidence from Deposit Money Banks (DMBs) in Nigeria . Business and Economic Horizons, 13(4), 506 - 521.
Mahmud Mohammed Kakanda , Basariah Bt. Salim, Sitraselvi a/p Chandren, (2017). CORPORATE GOVERNANCE, RISK MANAGEMENT DISCLOSURE, AND FIRM PERFORMANCE: A THEORETICAL AND EMPIRICAL REVIEW PERSPECTIVE. Asian Economic and Financial Review , 7(9), 836 - 845.
Mohammed Mahmud Kakanda, Basariah Bt. Salim, Sitraselvi a/p Chandren, (2017). Corporate governance reform and risk management disclosures: evidence from Nigeria. Business and Economic Horizons, 13(3), 357 - 367.
Usang Obal Usang Edet , Basariah Bt. Salim, (2016). Political Interference and Local Government Performance in Nigeria: The Moderating Role of Internal Audit Quality. International Journal of Economic Perspectives, 10(4), 111 - 120.
Mahmud Mohammed Kakanda , Basariah Bt. Salim, Sitraselvi a/p Chandren, (2017). CORPORATE GOVERNANCE, RISK MANAGEMENT DISCLOSURE, AND FIRM PERFORMANCE: A THEORETICAL AND EMPIRICAL REVIEW PERSPECTIVE . Asian Economic and Financial Review , 7(9), 836 - 845.
Alhassan Haladu , Basariah Bt. Salim, (2016). Corporate Ownership and Sustainability Reporting: Environmental Agencies’ Moderating Effects. International Journal of Economics and Financial Issues , 6(4), 1784 - 1790.
Alhassan Haladu , Basariah Bt. Salim, (2016). Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects. International Journal of Economics and Financial Issues , 6(4), 1525 - 1533.
Mahmud Mohammed Kakanda , Basariah Bt. Salim, Sitraselvi a/p Chandren, (2016). Review of the Relationship between Board Attributes and Firm Performance. Asian Journal of Finance and Accounting, 8(1), 168 - 181.
Usang Obal Usang Edet , Basariah Bt. Salim, (2016). Performance Effects of Internal Audit Characteristics and Relationships in Nigerian Local Governments. Mediterranean Journal of Social Sciences, 7(3), 110 - 117.
Usang Obal Usang Edet , Basariah Bt. Salim, (2016). Local government financial condition and sustainable development of communities in Nigeria. Scholedge International Journal of Management & Development, 3(1), 11 - 19.
Usang Obal Usang Edet , Basariah Bt. Salim, (2016). Dimensions of Internal Audit Quality and Performance of Local Governments in Nigeria. Asian Social Science , Vol. 12(No. 4), 28 - 36.
RESEARCH PIE
LIST OF RESEARCH
BOARD ATTRIBUTES, RISK MANAGEMENT AND COMPANY PERFORMANCE: AN ANALYSIS OF LISTED SERVICE FIRMS IN NIGERIA (2017), Leader, Universiti
The Impact of Internal Audit Quality, Effective Internal Controls and Organizational Context Factors on Local Government Performance in Nigeria (2016), Leader, Universiti
ENVIRONMENTAL REPORTING AND SUSTAINABLE DEVELOPMENT IN THE OIL AND GAS INDUSTRY IN NIGERIA (2016), Leader, Universiti
RISK MANAGEMENT AND MANAGEMENT ACCOUNTING PRACTICE TO SUSTAIN GOVERNMENT’S REVENUE: CASE STUDY AT MAIN REVENUE COLLECTOR AGENCIES (2016), Leader, Universiti
Corporate Governance Characyeristics, Company Performance and Executive Compension: The Case of Nigeria (2015), Member, Universiti
EXERCUTIVE REMUNERATION AND REAL EARNINGS MANAGEMENT (2011), Member, Universiti
CORPORATE GOVERNANCE AND THE EXTENT OF DIRECTORS' REMUNERATION DISLOSURE (2011), Member, Universiti
JOB SELECTION PREFERENCES AND ATTITUDES TOWARDS AUDITING : A CASE OF UUM ACCOUNTING STUDENT (2001), Member, Universiti
INFORMATION TECHNOLOGY IN THE ACCOUNTING CURRICULUM OF MALAYSIAN HIGHER EDUCATION INSTITUTIONS (2000), Leader, Kpt
COMPUTER CRIME AND SECURITY IN MALAYSIA: A SURVEY OF FINANCIAL INSTITUTIOS (1999), Leader, Kpt
FORENSIC ACCOUNTING: A NEW DIMENSION FOR INTERNAL AUDITORS (1999), Member, Universiti
CONSULTATION
Year Title Membership Funder Level Status
2018 Perunding bajet penyata kewangan uniutama management holdings (umhsb) dan anak-anak syarikat Member Statutory National Completed
INTELLECTUAL PROPERTIES
Year Reference No IP Type Title of Inventor (Principal Inventor/Member) Status of IP
UNDERGRADUATE
Course Code Course Name
SDG2011 Personal financial planning
BKAI3043 Risk management and corporate governance
BKAX4908 Practicum
SDG2031 Living in the multi-cultural society
BKAA2013 Auditing and assurance i
KS2022 Advanced accounting information systems
KA3023 Auditing ii
KX2016 Practicum
BKAA3023 Auditing and assurance ii
SDG3021 Patriotism and volunteerism
SDG1021 Thinking skill
KAA2013 Auditing i
VQ2223 Practicum
KA2013 Auditing i
KA2113 Introduction to auditing
SDG1011 High touch communication
SDG3011 Management ethics
KA3123 audit application and internal audit
KS2032 accounting programming package
EEP2032 Living in the multi-cultural society
SDG2021 Entrepreneurship
SDG1031 Personal development and character building
EEP1032 Personal development and character building
POSTGRADUATE
Course Code Course Name
BKAL5033 Seminar in corporate governance
SUPERVISION
Matric Name Status Title
95289 Alhassan Haladu Completed Determinants of Sustainability Reporting by Environmentally Sensitive Firms in Nigeria
95365 Usang Obal Usang Edet Completed The Impact of Internal Audit Quality, Effective Internal Controls and Institutional Context Factors on Local Government Performance in Nigeria
95441 Ahmad Shukri Bin Abdul Gani Completed Main Revenue Collector Agencies’ Risk Management and Management Accounting System Practices in Sustaining Federal Government’s Revenue
814905 Zaman Sahib Abd Ali Completed The influence of ownership structure, board characteristics towards firm performance: evidence from listed companies in Dubai
815846 Ibrahem. K. M. Albaskri Completed The perception of accountants for adoption of IFRS: Evidence from Libya
818855 Nur Ili Najihah Binti Adnan Completed Risk Management and Firm Performance: An Analysis Of Financial Institution in Malaysia
900703 Mahmud Mohammed Kakanda Completed Board Attributes, Risk Management, and Firm Performance in the Nigerian Financial Service Firms
902428 AMAD RASHID Completed Professional Skepticism, Ethical Leadership, Audit Committee Characteristics and Internal Audit Effectiveness in Pakistan’s Listed Companies
93213 HADIATI FITRI Completed The Association between Internal Governance Mechanisms and Internal Audit Function Quality: Evidence from Malaysia
94613 Odewale, Robert Waidi Completed Corporate Governance Characteristics, Company Performance and Executive Compensation: The Case of Nigeria
808409 Madawaki Abdulkadir Completed Audit Committee Characteristics and Financial Reporting Quality: Evidence From Nigerian Listed Companies Supervisor: aptt. letter dd 4/3/12 Examiner: letter dd 21/5/2012
900965 Marei Ahmad Zuhier Mohammad Not Active The Impact of Electronic Audit on the Quality of Internal and External Audit at the Audit Firms Operating in Jordan (Field Study)
901527 SALEH NAFETH SALEH (ZAID ALKILANI) Completed The Impact of Corporate Governance Mechanisms on Modified Audit Opinion: Empirical Evidence from Jordanian Public Listed Companies.
905918 NURUL FATIHAH BINTI ILIAS Active BRIDGING THE GAP: THE CASE OF ENHANCED AUDITOR'S REPORT IN MALAYSIA
 
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