RESEARCHER INFO
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Associate Prof. Dr. Shamharir Bin Abidin
UUM College of Business
Tunku Puteri Intan Safinaz School of Accountancy
sham1202@uum.edu.my
04-9287326

RESEARCH PROFILE

Scopus Research Gate Google Scholar

ACADEMIC QUALIFICATION

12007, PhD Pengauditan, University of Stirling, United Kingdom
21997, Masters Accounting and Finance, University of Stirling, United Kingdom
3, Certificate Matrikulasi UUM, , Universiti Utara Malaysia
4, Bachelor Degree Perakaunan, Universiti Utara Malaysia, Universiti Utara Malaysia

AWARD

1 Pertandingan "UUM Steps Challenge" bagi bulan September 2022, UUM, 2022, Universiti
2 Most Cited Articles of The Year, TISSA-UUM, 2022, Pusat Pengajian/Jabatan
3 Outstanding Paper Award, UTLC, UUM, 2021, Kebangsaan

RECOGNITION

1 CORPORATE GOVERNANCE,Speaker,Antarabangsa,2021
2 EXAMINER OF VIVA,Examiner,Kebangsaan,2021
3 AHLI JAWATANKUASA,Penasihat Kelab Catur,Universiti,2021
4 AHLI PANEL,Panel,Universiti,2021

AREA OF EXPERTISE

Audit (Including Social Audit, Forensic Audit, Environmental Audit)
Corporate Governance (Including Accountability, Ethics, Integrity)
Risk Management

RESEARCH AREA

Audit Market
Corporate Governance
Audit Quality

OVERVIEW
My research interests concern the state of audit market and quality in Malaysia.
PUBLICATION CHART
LIST OF PUBLICATION
Zuaini Bt Ishak, Shamharir Bin Abidin, (2022). Analysis of Students' Satisfaction with Online Collaborative Learning in the New Normal . Proceeding of Inspirational Scholar Symposium (ISS) 2021, (), 314 - 324.
Mohammed Baabbad, Shamharir Bin Abidin, Omer Habtoor, (2021). Bribery And Perceived Auditor Independence. Journal of Economic Additions, 5(1), 240 - 256.
Shamharir Bin Abidin, Zuaini Bt Ishak, Tengku Rahimah binti Tengku Arifin, (2021). GENDER, ETNIK DAN PERSEPSI SILING KACA DI KALANGAN PELAJAR PERAKAUNAN: SATU KAJIAN AWAL . PROSIDING PERSIDANGAN KEPENDUDUKAN KEBANGSAAN 2021 (PERKKS 21), (), 430 - 438.
Shamharir Bin Abidin, Zuaini Bt Ishak, Tengku-RahimahT engku-Arifin, (2021). PERCEPTION OF BARRIERS IN FUTURE CAREER AMONG ACCOUNTING STUDENTS: SOME INITIAL EVIDENCE OF GLASS CEILING. Proceeding of International Conference on Business, Accountancy, Finance, and Economics (BAFE 2021) FOSTERING ECONOMIC RECOVERY: BALANCING BETWEEN LIVES AND LIVELIHOODS, 1(), 407 - 415.
Zuaini Bt Ishak, Shamharir Bin Abidin, (2021). Audit Fees Determinants: A Study on the Impact of Key Audit Matters Reporting and other Factors. Turkish Journal of Computer and Mathematics Education, 12(3), 1695 - 1704.
Zuaini Bt Ishak, Shamharir Bin Abidin, (2018). The Impact of Enhanced Communication Requirement and other Determinants on Audit Fees. Proceedings of Knowledge ManagementInternational Conference (KMICe) 2018, (), 223 - 228.
Shamharir Bin Abidin, (2020). AN EMPIRICAL STUDY OF THE AUDIT EXPECTATION GAP IN YEMEN AND HOW TO NARROW THE GAP. SMART-Journal of Business Management Studies , 16(2), 19 - 29.
Zuaini Bt Ishak, Shamharir Bin Abidin, Nor Aziah Bt Abd Manaf, (2020). Learning and Teaching using PBL during the Covid-19 Pandemic: Students Reflection. ISS 2020: 5th Inspirational Scholar Symposium (ISS 2020), (), - .
Ram Al Jaffri Bin Saad, Shamharir Bin Abidin, Mohamad Zulkurnai bin Ghazali, Ahmad Zamil bin Abd. Khalid, Mohd. Syahrir bin Rahim, (2019). ANALISIS BIBLIOMETRIK BAGI KAJIAN PERAKAUNAN ANALISIS BIBLIOMETRIK BAGI KAJIAN PERAKAUNAN MASJID . International Journal of Modern Trends in Social Sciences, 2(8), 188 - 199.
Adel Ali AL-Qadasi, Shamharir Bin Abidin, Hamdan Amer Al-Jaifi, (2019). The Puzzle of Internal Audit Function Budget Toward Specialist Auditor Choice and Audit Fees: Does Family Ownership Matter? Malaysian Evidence . Managerial Auditing Journal, 34(2), 208 - 243.
Adel AlQadasi, Shamharir Bin Abidin, (2018). The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence. Corporate Governance: The International Journal of Business in Society, 18(2), 233 - 253.
RESEARCH PIE
LIST OF RESEARCH
MODEL STRATEGI PENGURUSAN KEWANGAN MAMPAN KE ARAH MEMBASMI KEMISKINAN DI KALANGAN USAHAWAN ASNAF ZPEU (2022), Member, Kementerian/agensi lain
DEVELOPING A NEW MODEL OF GLASS CEILING: THE EFFECT OF DISRUPTIVE TECHNOLOGY ON WOMAN ACCOUNTANTS (2020), Leader, Kpt
THE EFFECTS OF AUDIT TENURE ON THE RELATIONSHIP BETWEEN REGULATION CHANGE AND AUDIT FEES: EVIDENCE FROM MALAYSIA (2017), Member, Universiti
The Effect of Corporate on the Firm Performance in the Jordanian Liste Firms (2015), Member, Universiti
IDENTIFYING AUDIT COMMITTEE CHARACTERISTICS THAT INFLUENCE EARNINGS INFORMATIVENESS (2015), Member, Universiti
AUDIT DATA TERKUMPUL UNTUK PELAN STRATEGIK UNIVERSITI (2014) - TERAS 4 (2015), Member, Universiti
DANA DAN HARTA MASJID SEBAGAI SUMBER BELUM DITEROKAI: KAJIAN DI NEGERI KEDAH DARUL AMAN (2014), Member, Universiti
DEVELOPING A MODEL OF BEST PRACTICE FOR CORPORATE GOVERNANCE IN THE MALAYSIAN TOURISM SMALL AND MEDIUM-SIZED ENTERPRISES (TSMES) (2014), Member, Kpt
Corporate Governance and Company Performance: A Study of Indonesia Listed Company (2014), Leader, Universiti
The Influence of Regulatory Sanctions and Tribalism on Perceived Auditor Independence: The Yemen Evidence (2014), Leader, Universiti
The Effect of Ownership Concentration, Firm's Governance, Executive Compensation and Audit Oversight Board on Audit Quality in Malaysia (2013), Leader, Universiti
The Determinants of Audit Report Production Timeliness: A Study on The Effects of Auditor Industry Specialism and Risk-Based Audit. (2012), Leader, Industri
THE IMPACT OF CORPORATE GOVERNANCE AND THE PROVISION OF NON-AUDIT SERVICES ON AUDITOR CHANGE DECISION (2012), Leader, Universiti
KAJIAN "PROPERTY MARKET CYCLE IN MALAYSIA : WHEN IS THE BEST YEAR TO LIST PNB REIT?" (2009), Member, Industri
STATEMENT ON INTERNAL CONTROL: A STUDY OF DISCLOSURES COMPLIANCE AMONG TOP 100 MALAYSIAN COMPANIES (2005), Leader, Kpt
THE DETERMINANTS OF CAPITAL STRUCTURE FOR MALAYSIAN MAIN BOARD LISTED COMPANIES DURING THE PERIOD 1995 - 2000 (2001), Member, Kpt
THE DETERMINANTS OF FINANCIAL REPORTING LAG (FRL): THE CASE OF LOCAL GOVERNMENT IN THE STATE OF KEDAH, MALAYSIA (2001), Member, Kpt
COMPUTER CRIME AND SECURITY IN MALAYSIA: A SURVEY OF FINANCIAL INSTITUTIOS (1999), Member, Kpt
PESEMBAHAN GRAF DALAM LAPORAN TAHUNAN : SATU KAJIAN AWAL KE ATAS SYARIKAT TERSENARAI DI BSKL (1999), Leader, Universiti
CONSULTATION
Year Title Membership Funder Level Status
INTELLECTUAL PROPERTIES
Year Reference No IP Type Title of Inventor (Principal Inventor/Member) Status of IP
2017 20170095 Copyright Model of Corporate Governance Best Practice in Tourism Small & Medium-Sized Enterprises - ( MEMBER ) FILED
UNDERGRADUATE
Course Code Course Name
EEP1032 Personal development and character building
SDG2021 Entrepreneurship
BKAA2013 Auditing and assurance i
BKAS2013 Accounting information systems
SDG2031 Living in the multi-cultural society
BKAA3023 Auditing and assurance ii
KS2012 Intro. to accounting information systems
SDG1021 Thinking skill
SDG3011 Management ethics
KAA2013 Auditing i
SDG3021 Patriotism and volunteerism
SDG1011 High touch communication
BKAI3043 Risk management and corporate governance
SDG2011 Personal financial planning
BKAX4908 Practicum
PBX3998 Practicum
PEX4998 Practicum
KAX4998 Practicum
KA2013 Auditing i
KS2013 Intro. to accounting information systems
KA3023 Auditing ii
KX2016 Practicum
BKAB3013 Forensic accounting
VQ2223 Practicum
KA3053 Selected issues in auditing
KAF1013 Foundation of accounting i
BKAL3063 Integrated case study
EEP2032 Living in the multi-cultural society
KF1013 Introduction of accounting
BKAL1013 Business accounting
KE1013 Business accounting
KSX4998 Practicum
POSTGRADUATE
Course Code Course Name
BKAF5033 Seminar in international accounting
BKAF5053 International financial management
BKAA5013 Issues in auditing and investigations
BWFF5043 International financial management
BKAL5033 Seminar in corporate governance
BPMN6073 Research methodology
SUPERVISION
Matric Name Status Title
88004 Ahmed Moftah Emhamed Salem Completed Graduate Work Skill (1/12)
88324 Osman Elsheikh Abd El-Rahman Elamin Completed The Factors Influence on the Smokers in the Low Income Group: Case Study in Malaysia
88425 Wan Nuraniah Binti Wan Mustapha Siddik Completed Determinants Of Audit Report Lag in Malaysia
89212 Mohammed Abobaker Mohammed Ba abbad Completed The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis (supervisor - appt letter dd 30/12/2009) (penilai - appt letter dd 29/3/2010)
89215 Mohd Farid Ibrahim Completed Exploratory Study on Enterprise Risk Management (ERM) Disclosure among MESDAQ Companies in Malaysia
89363 Desi Ilona Completed The Effects Of Derector Quality and Firm Performance
89489 Tareg Hassen Senousi Cherif Completed The Factors that Affect Market Value of Construction and Materials Companies Listed in Malaysia Stock Exchange
89724 Mohd Amran Bin Jaafar Completed The Factors Influence Corporate Social Disclesures Among Manufacturing Companies in Malaysia
91851 Abdul Hafeed Mohammed Abdulla Not Active Evaluating the Professional practices audit at the Internal auditing profession of the firms in Yemen
92286 Abdullah Masood Nasser Masood Completed An Empirical Study of Audit Expectation Gap in the Republic of Yemen
92406 Mohd. Herry bin Mohd Nasir Completed The Quality of Corporate Social Responsibility (CSR) Reporting of Malaysian Companies
92486 Desi Ilona Completed Directors' Diversity, Ownership Concentration and Company Performance in Indonesian Listed Companies
92494 Khaled Salmen Yaslam Al-Jaaidi Completed Corporate Governance and Auditor Choice among Companies in GCC Countries
92786 Mohamad Naimi Bin Mohamad Nor Completed Engagement Risk, Auditor Choice and Audit Fee in the Malaysian Audit Market
92788 Mohd Raime Ramlan Completed Faktor Penentu Matlamat Kerjaya Sebagai Akauntan Bertauliah dalam Kalangan Pelajar Perakaunan di Malaysia
93215 Adel Ali Abdo Al-Qadasi Completed The Effect of Ownership Concentration, Corporate Governance, Executive Compensation and Audit Oversight Board on Audit Quality in Malaysia
93216 Mohammed Abobaker Mohammed Baabbad Completed The Influence of Regulatory Sanctions and Tribalism on Perceived Auditor Independence: The Yemeni Evidence
93525 Fifi Yusmita Completed Critical Success Factors Affecting Accounting Information Systems (AIS) Disaster Recovery Plan (DRP) Adoption Amongst Aceh’s Local Government
95055 Tengku Rahimah Binti Tengku Arifin Not Active The association between audit quality and Ipo underpricing in Malaysia
800015 Adel Ali Abdo Al-Qadasi Completed An Examination of Auditors Change Decision: A Case of Yemeni Companies (supervisor - appt letter dd 22/12/2009)
800089 Ibrahim Mohammed Mohammed Al-Sokhimi Completed An Investigation of the Audit Expectation Gap in Yemen
800248 Mohammed A.R. Hajjaj Completed Ownership Structure and Firms Performance: A Case Study in Palestinian Listed Corporations
800435 Assadeg Musbah Emhemed Mohamed Completed Company Performance - Post Privatization: A Synthesis of Literature Review
801175 Hotma Rahma Fitri Completed Women on Board and Firm Financial Performance(1/12)
801478 Lim Theng Yee Completed A Study of Malaysian Audit Market Concentration Supervisor : appt. letter dd 18/10/11 Extent : sehingga 29/1/12 Examiner : sehingga 29/1/12 (surat lantikan 30/1/12)
801520 Salmi Nadji Completed Students' Perception on Careers as Chartered Accountants (supervisor - appt letter dd 28/12/2009)
802575 Omar Djessas Completed Developing Skills Via Practical Training: The Algerian Business Student's Experience (supervisor : appt. letter dd. 29/11/2010) (extension - sehingga 17/2/11) (examiner - sehingga 17/2/11)
802979 Siti Subaryani binti Zainol Completed Preliminary Study of Non - Audit Servies Determinants in Malaysia (supervisor - appt letter dd 14/7/2010) (examiner : appt letter dd 11/10/2010)
803840 Alfahad' Mohammed Nasser S. Completed Corporate Governance and Audit Qualifications: Empirical Study form Saudi Arabia and Oman (supervisor - appt letter dd 25/1/2010) (extend till 9/5/2010) (penilai - appt letter dd 1/4/2010)
803862 Barakaev Otabek Completed Audit Reporting LAG In Russian: Impact of Corporate Governance Characteristic (supervisor : appt. letter dd 26/12/2010) (examiner - sehingga 17/2/11)
804125 Hanisah Binti Jaapar Completed The Recent Structure of Audit Market in Malaysia (Supervisor: appt.letter dd. 21/3/11) (extent: 25/5/11) - sehingga 16/6/11 (examiner: 19/6/11) - sehingga 21/6/11
816081 Mohammed Haliru Beri Completed Corporate Governance and Audit Lag in Nigerian Quoted Companies
817905 Ishaku Vandi Ishaya Completed The impact of corporate governance and the provision of non-audit services on auditor change decision
821432 Azliana Binti Seliman Completed Peranan Juruaudit dalam Hubungan di antara Kompleksiti dan Kelewatan Audit bagi Syarikat-Syarikat yang Tersenarai Di Bursa Malaysia
821441 Mohammad Hisyam Bin Baharom Completed Kesan Peraturan Baru Ke Atas Kelewatan Audit Laporan Kewangan: Kajian Ke Atas Pasaran Ace, Malaysia
828408 Izham bin Khalil Not Active The Role of Disruptive Technology Acceptance on The Relationship Between Gender And Glass Ceiling Perception in The Accountants Sector in Malaysia
92297 Azlan Bin Zainol Abidin Not Active Governance Practice & Co- Operatives Movement In Malaysia
94606 Khaleel Ibrahim Ali Al- Daoud Completed The Effect of Corporate Governance Mechanisms on Jordanian Listed Companies' Performance
828092 MASTURA BINTI MUKHTAR Not Active WOMEN EMPOWERMENT: Inequality of gender & career progression in women accountant
829364 Aswini A/P Arumugam Active Study on Gender Equality and Career Progression Amongst Woman Accountants in Malaysia
906760 LUKA JOSHUA KADMI Not Active AN EXAMINATION OF THE MEDIATING EFFECT OF BIG DATA ON PRACTITIONERS AND INTENTIONS TO USE FORENSIC ACCOUNTING FOR FRAUD DETECTION
 
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