RESEARCHER
RESEARCH TITLE
RESEARCHER INFO
Associate Prof. Dr.
Hasnah Binti Shaari
UUM College of Business
Tunku Puteri Intan Safinaz School of Accountancy
s.hasnah@uum.edu.my
7248
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RESEARCH PROFILE
Scopus
ORCiD
Research Gate
Google Scholar
ACADEMIC QUALIFICATION
1
2013, PhD Perakaunan, University College Cork,Ireland, Ireland
2
2004, Masters Perakaunan Profesional, Universiti Utara Malaysia, Universiti Utara Malaysia
3
1999, Bachelor Degree Perakaunan, , Universiti Utara Malaysia
AWARD
1
Anugerah Penyelidikan, Penerbitan, Pengajaran dan Pembelajaran, Inovasi dan Kualiti, UUM, 2022, Universiti
2
Best Paper Award, IMBRE, 2021, Kebangsaan
3
Anugerah Perkhidmatan Cemerlang, UUM, 2014, Universiti
RECOGNITION
1
ACCOUNTING,Ahli,Antarabangsa,2016
2
PANEL PENILAI,Penilai kertas kerja,Antarabangsa,2015
3
ACCOUNTING,Penilai kertas kerja,Antarabangsa,2017
4
ACCOUNTING,Ahli,Kebangsaan,2016
5
TRAINER, ,Kebangsaan,2023
6
ANALISIS KEWANGAN,TRAINER,Kebangsaan,2022
7
AKADEMIK, Penilai Proposal,Pusat Pengajian/Jabatan,2020
AREA OF EXPERTISE
Financial Accounting
Financial Reporting (Including Accounting Regulation, Accounting Standards, Accounting Theory, Standard-Setting Process, Financial Reporting In Private And Public Sector Organisations)
Corporate Governance (Including Accountability, Ethics, Integrity)
RESEARCH AREA
Financial Reporting
Earnings Management
Corporate Governance
OVERVIEW
I'm an associate professor at School of Accountancy. I teach financial accounting subjects. I hold Bachelor in Accountancy and Master in Business Administration from UUM. I also hold a PhD in Accounting from University College Cork, Ireland.
PUBLICATION CHART
LIST OF PUBLICATION
Hasnah Binti Shaari, Fathiyyah binti Abu Bakar, Norfaiezah Binti Sawandi, Muhammad Syahir Bin Abd. Wahab, (2023). PENDEDAHAN PERISTIWA SELEPAS TARIKH PELAPORAN OLEH INSTITUSI BAITUMAL, ZAKAT DAN WAKAF DI MALAYSIA.
AL-MAQASID: The International Journal of Maqasid Studies and Advanced Islamic Research
, 4(1), 28 - 37.
Mohd Hisham Bin Mohd Sharif, Hasnah Binti Shaari, Zaimah Binti Abdullah, (2022). Applying Kolb’s Learning Model to Enhance Accounting Students’ Experience in Programming Subject: A Conceptual Framework.
Proceeding of the 7th Inspirational Scholar Symposium
, (7), 307 - 315.
, Hasnah Binti Shaari, Redhwan Ahmed Ali Al-Dhamari, (2022). Audit Partner Characteristics and Real Earnings Management Practices in Jordan.
Economic Studies (Ikonomicheski Izsledvania)
, 31(6), 185 - 200.
Zaimah Binti Abdullah, Hasnah Binti Shaari, Sitraselvi a/p Chandren, Arifatul Husna Binti Mohd Ariff, (2021). FAWN AND DEER: A PUBLIC INSTITUTION’S BIOLOGICAL ASSETS VALUATION.
Emerging Markets Case Studies
, 11(4), 1 - 25.
Norfaiezah Binti Sawandi, Chek B Derashid, Ku Nor Izah Bt Ku Ismail, Fathiyyah binti Abu Bakar, Muhammad Syahir Bin Abd. Wahab, Hasnah Binti Shaari, (2021). REPORTING PRACTICE OF CONSOLIDATED FINANCIAL STATEMENTS: CASE STUDY OF THE STATE ISLAMIC RELIGIOUS COUNCIL IN MALAYSIA.
E-proceedings 3rd Conference of Technology and Operations Management (CTOM)
, (), 481 - 490.
Fathiyyah binti Abu Bakar, Chek B Derashid, Ku Nor Izah Binti Ku Ismail, Norfaiezah Binti Sawandi, Muhammad Syahir Bin Abd. Wahab, Hasnah Binti Shaari, (2021). Kajian Kes bagi Cadangan Pelaksanaan Piawaian Perakaunan Islam bagi Institusi Baitulmal, Zakat dan Wakaf di Malaysia .
6TH INTERNATIONAL CASE STUDY CONFERENCE 2021 e-PROCEEDING
, 1(), 244 - 254.
Hussaini Bala, Noor Afza binti Amran, Hasnah Binti Shaari, (2021). Audit committee and financial reporting quality: the mediating effect of audit price in Nigeria.
Afro-Asian Journal of Finance and Accounting
, 11(2), 167 - 197.
Fathiyyah binti Abu Bakar, Chek B Derashid, Norfaiezah Binti Sawandi, Muhammad Syahir Bin Abd. Wahab, Ku Nor Izah Binti Ku Ismail, Hasnah Binti Shaari, (2020). Financial Reporting and Disclosure Requirements for State Islamic Religious Councils (SIRCs).
Proceedings of the 4th UUM International Qualitative Research Conference (QRC) 2
, 1(), 123 - 127.
Norfaiezah Binti Sawandi, Chek B Derashid, Ku Nor Izah Binti Ku Ismail, Fathiyyah binti Abu Bakar, Muhammad Syahir Bin Abd. Wahab, Hasnah Binti Shaari, (2020). Amalan dan Keperluan Pembentangan dan Pendedahan Penyata Kewangan bagi Majlis Agama Islam Negeri di Malaysia.
IPN Journal of Research and Practice In Public Sector Accounting And Management
, 10(1), 45 - 62.
Alhmood Mohammad Abd Rahman Taha , Hasnah Binti Shaari, Redhwan Ahmed Ali Al-Dhamari, (2020). CEO Characteristics and Real Earnings Management in Jordan.
International Journal of Financial Research
, 11(4), 255 - 266.
Zaimah Binti Abdullah, Hasnah Binti Shaari, Sitraselvi a/p Chandren, Arifatul Husna Binti Mohd Ariff, (2019). From Fawn to Deer: Measurement of a Biological Asset.
4th International Case Study Conference 2019
, (), - .
Noor Afza binti Amran, Hasnah Binti Shaari, (2018). AUDIT COMMITTEE ATTRIBUTES AND AUDITOR BRAND NAME OF LISTED COMPANIES IN NIGERIA.
International Journal of Management Studies
, 25(2), 39 - 70.
Hussaini Bala, Noor Afza binti Amran, Hasnah Binti Shaari, (2019). Audit committee attributes and cosmetic accounting in Nigeria: The moderating effect of audit price.
Managerial Auditing Journal
, 35(10), 1 - 29.
ALIANA SHAZMA AMIR BINTI AMIR , Hasnah Binti Shaari, Arifatul Husna Binti Mohd Ariff, (2019). Ownership Structure and Real Earnings Management in Malaysian Corporation.
The International Conference on Economics, Entrepreneurship and Management
, (), - .
Hussaini Bala, Noor Afza binti Amran, Hasnah Binti Shaari, (2019). A conceptual framework for the mediating effect of audit quality on the relationship between audit committee attributes and financial reporting quality.
DLSU Business & Economics Review
, 29(1), 85 - 92.
Ahmad Abdalla Obeid Almashaqbeh , Hasnah Binti Shaari, Hijattulah B Abdul Jabbar, (2019). The Effect of Board Diversity on Real Earnings Management: Empirical Evidence From Jordan.
International Journal of Financial Research
, 10(5), 495- - 508.
Ahmad Abdalla Obeid Almashaqbeh , Hijattulah B Abdul Jabbar, Hasnah Binti Shaari, (2019). Ownership Structure and Real Earnings Management: Jordanian Evidence .
International Journal of Business Management and Commerce
, 4(2), 34 - 48.
Norfaiezah Binti Sawandi, Abu Sufian b. Abu Bakar, Hasnah Binti Shaari, Noor Afza binti Amran, Ram Al Jaffri Bin Saad, (2018). FINANCIAL LITERACY AMONG MALAYSIAN: LEVEL OF FINANCIAL KNOWLEDGE SCORE.
Journal of Social Science Research
, Special Issue(6), 300 - 304.
Noor Afza binti Amran, Norfaiezah Binti Sawandi, Hasnah Binti Shaari, Ram Al Jaffri Bin Saad, Abu Sufian b. Abu Bakar, (2018). Financial literacy among malaysian households in managing income.
International Journal Of Applied Business And Economic Research
, 9(11), 1213 - 1219.
HUSSAINI BALA, Noor Afza binti Amran, Hasnah Binti Shaari, (2018). Audit fees and financial reporting quality: A study of listed companies in Nigeria.
International Review of Management and Business Research
, 7(2), 482 - 489.
Hussaini Bala, Noor Afza binti Amran, Hasnah Binti Shaari, (2018). Auditor Brand Name and Financial Reporting Fraud of Listed Companies in Nigeria.
Journal of Advanced Research in Business and Management Studies
, 11(1), 84 - 94.
ALIANA SHAZMA AMIR BINTI AMIR , Hasnah Binti Shaari, Arifatul Husna Binti Mohd Ariff, (2018). BOARD CHARACTERISTICS AND REAL EARNINGS MANAGEMENT: THE MODERATING ROLE OF SHARIAH COMPLIANCE.
Journal of Humanities, Langguage, Culture and Business
, 2(8), 56 - 62.
ALIANA SHAZMA AMIR BINTI AMIR , Hasnah Binti Shaari, Arifatul Husna Binti Mohd Ariff, (2018). Family Ownership and Real Earnings Management.
Journal of Global Business and Social Entrepreneurship
, 4(11), 9 - 16.
Wan Nordin B Wan Hussin, Norfaiezah Binti Sawandi, Hasnah Binti Shaari, (2017). Corporate Governance Structure and Firm Performance: A Case Study of Malaysian University Holdings Companies.
Indian-Pacific Journal of Accounting and Finance
, 1(4), 55 - 64.
HUSSAINI BALA , Noor Afza Binti Amran , Hasnah Binti Shaari, (2018). Auditor Brand Name and Financial Reporting Fraud of Listed Companies in Nigeria .
Journal of Advanced Research in Business and Management Studies
, 11(1), 84 - 94.
HUSSAINI BALA , Noor Afza binti Amran, Hasnah Binti Shaari, (2018). Audit Fees and Financial Reporting Quality: A Study of Listed Companies in Nigeria .
International Review of Management and Business Research
, 7(2), 482 - 489.
Hasnah Binti Shaari, Norfaiezah Binti Sawandi, (2018). Voluntary Disclosure of Asset Impairment and Corporate Governance of Malaysian Companies.
International Journal of Accounting, Finance and Business
, 3(11), 46 - 56.
Tongyu Cao, Hasnah Binti Shaari, Ray Donnelly, (2018). Impairment reversals: unbiased reporting or earnings management.
INTERNATIONAL JOURNAL OF ACCOUNTING & INFORMATION MANAGEMENT
, 26(2), 245 - 271.
Ram Al Jaffri Bin Saad, Kamil B Md Idris, Hasnah Binti Shaari, Norfaiezah Binti Sawandi, Chek B Derashid, (2017). Governance of Non-Profit Organizations: A Case of Zakat Institutions in Malaysia.
International Journal of Economic Research
, 14(16), 253 - 265.
Lidya Primta Surbakti , Hasnah Binti Shaari, Hasan Mohammed Ahmed Bamahros, (2017). Effect of Audit Committee Expertise and Meeting on Earnings Quality in Indonesian Listed Companies: A Conceptual Approach.
Journal of Accounting and Finance in Emerging Economies
, 3(1), 49 - 55.
Hasnah Binti Shaari, Norfaiezah Binti Sawandi, (2017). Voluntary Disclosure of Asset Impairment Information and Firm Characteristics.
International Journal of Advanced Biotechnology and Research
, 8(3), 35 - 41.
Hasnah Binti Shaari, Tongyu Cao, Ray Donnelly, (2017). Reversal of impairment charges under IAS 36:evidence from Malaysia.
International Journal of Disclosure and Governance
, 14(3), 224 - 240.
Usman Aliyu Baba , Noor Afza binti Amran, Hasnah Binti Shaari, (2016). The Value Relevance of Comprehensive Income in Nigeria: A Pilot Test.
International Journal of Economics and Financial Issues
, 6(2), 793 - 797.
Hasnah Binti Shaari, Saliza Binti Abdul Aziz, Zaimah Binti Abdullah, (2013). impairment of assets disclosure by public listed companies in Malaysia.
international journal of critical accounting
, 5(2), 173 - 186.
RESEARCH PIE
LIST OF RESEARCH
CSR FROM ISLAMIC PERSPECTIVE: THE CASE OF BANK KERJASAMA RAKYAT MALAYSIA (2022), Member, Universiti
DEVELOPING AN INTEGRATED SELF-DISTRIBUTION OF BUSINESS ZAKAT MODEL: THE CASE OF BANK KERJASAMA RAKYAT MALAYSIA (2022), Member, Universiti
VALUE RELEVANCE OF FAIR VALUE MEASUREMENT ON INVESTMENT PROPERTY: MALAYSIAN EVIDENCE (2021), Leader, Persendirian
ERVICE LEARNING AND INDUSTRIAL MENTOR INTERVENTION: APPLYING KOLB'S MODEL TO ENHANCE STUDENTS' EXPERIENCE IN PROGRAMMING SUBJECT FOR ACCOUNTING STUDENTS (2021), Member, Universiti
PERAKAUNAN DAN PELAPORAN KEWANGAN ISLAM BAGI INSTITUSI BAITULMAL, ZAKAT DAN WAKAF DI MALAYSIA FASA 4, 2019 (2019), Member, Kementerian/agensi lain
FROM FAWN TO DEER: MEASUREMENT OF A BIOLOGICAL ASSET (2019), Member, Universiti
Audit Committee Characteristics and Financial Reporting Quality of Listed Companies in Nigeria: The Mediating Effect of Audit Quality (2017), Member, Universiti
PRELIMINARY IMPLEMENTATION OF ICGPA AT TISSA-UUM (2017), Member, Universiti
Combating Household Bankruptcy: Developing A New Integrated Financial Education Model For Malaysian (2016), Member, Kpt
Disclosure Of Asset Impairment Information, Corporate Governance And Earnings Management: Malaysian Case (2016), Leader, Universiti
MEMBINA INDEKS PENARAFAN BAGI PENGURUSAN INSTITUSI ZAKAT DI MALAYSIA (2015), Member, Universiti
The Value Relevance and Reliability of Comprehensive and its Components: Evidence from Nigerian Capaital Market (2015), Member, Universiti
TADBIR URUS DAN PRESTASI SYARIKAT MILIK UNIVERSITI AWAM (2014), Member, Kementerian/agensi lain
IMPAIRMENT OF ASSET DISCLOSURE BY PUBLIC LISTED COMPANIES (2005), Leader, Universiti
CORPORATE SOCIAL DISCLOSURE IN SHELL MALAYSIA BERHAD CORPORATE REPORTS 1968-2003: PURSUING FOR CORPORATE LEGITIMACY OR MANAGING REALITY? (2004), Member, Kpt
FINANCIAL CHARACTERISTICS OF MALAYSIAN COMPANIES WITH FOREIGN EQUITY OWNERSHIP (2004), Member, Universiti
CONSULTATION
Year
Title
Membership
Funder
Level
Status
2022
Bengkel pemantapan pegawai sektor keusahawanan mmara cohort 1
Member
Government
National
Completed
2022
Bengkel pembangunan modul pemantapan pegawai sektor keusahawanan bersama wakil pegawai mara daerah
Member
Government
National
Completed
INTELLECTUAL PROPERTIES
Year
Reference No
IP Type
Title of Inventor (Principal Inventor/Member)
Status of IP
2021
20210324
Copyright
From Fawn To Deer: Measurement Of A Biological Asset
- (
MEMBER
)
FILED
UNDERGRADUATE
Course Code
Course Name
KAF2053
Financial accounting & reporting ii
BKAR1013
Financial accounting and reporting i
SDG1021
Thinking skill
KAF3073
Advanced financial accounting ii
BKAR3033
Financial accounting and reporting iii
SDG3011
Management ethics
BKAF2053
Financial accounting & reporting ii
KAF3063
Financial accounting & reporting iii
BKAR2023
Financial accounting and reporting ii
BKAF3063
Financial accounting & reporting iii
KT2013
Basic taxation
BKAX4912
Practicum
BKAX4908
Practicum
KAF2043
Financial accounting & reporting i
SDG2011
Personal financial planning
KF2023
Financial accounting i
SDG2021
Entrepreneurship
BKAF2043
Financial accounting & reporting i
SDG1011
High touch communication
BKAF3073
Financial accounting & reporting iv
KF2033
Financial accounting ii
SDG3021
Patriotism and volunteerism
KA2013
Auditing i
POSTGRADUATE
Course Code
Course Name
BKAR5033
Seminar in international accounting
SUPERVISION
Matric
Name
Status
Title
823833
LI MEILING
Completed
Board of Directors Characteristics, Ownership Structure and Firm Performance: Evidence from China
900061
Lidya Primta Surbakti
Completed
Internal Corporate Governance Mechanisms and Earnings Quality in Indonesia: External Audit Quality as a Moderator
901654
ALIANA SHAZMA AMIR BINTI AMIR
Completed
Ownership Structure, Sukuk Issuance and Real Earnings Management: The Moderating Effect of Shariah Compliance and Political Connections
902211
MOHAMMAD ABD RAHMAN TAHA ALHMOOD
Completed
Moderating Effect of Ownership Concentration on the Relationship between CEO, Audit Partner Characteristics and Real Earnings Management in Jordan
905342
SITI NOR JUNITA BINTI MOHD RADZI
Not Active
REAL EARNINGS MANAGEMENT : OWNERSHIP STRUCTURES OF IPO COMPANIES IN MALAYSIA.
95487
Tukur Nasarawa Ahmad
Not Active
The accountability question: impact of federal and state governments' expenditures on education and health to human capital development in Nigeria (2004-2013)
96144
Usman Aliyu Baba
Completed
The Value Relevance of Comprehensive Income Reporting in Nigeria
99244
Ahmad Abdalla Obeid Almashaqbeh
Completed
The Relationship between Corporate Governance Mechanisms, Tax Planning, Tax Disclosure and Real Earnings Management: Evidence from Jordan
901487
HUSSAINI BALA
Completed
Audit Committee Characteristics and Financial Reporting Quality in Nigeria: The Mediating Effect of Audit Quality
906457
SIRAJ T. A. ELWEHIDY
Not Active
The reality of the ownership structure and board characteristics for banks listed on the Palestine Exchange and its impact on stock price