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ACADEMIC QUALIFICATION

11998, PhD ACCOUNTANCY, University of Newcastle, United Kingdom, United Kingdom
21987, Masters ACCOUNTANCY, UNIVERSITY OF GLASGOW, United Kingdom
31985, Bachelor Degree ACCOUNTANCY, National University of Malaysia, Universiti Kebangsaan Malaysia
41982, Diploma ACCOUNTANCY, MARA Institute of Technology, Institut Teknologi MARA

AWARD

1 Pingat Perkhidmatan Setia, Universiti Utara Malaysia, 2015, Universiti
2 Outstanding paper award (ICABEC2011 Conference), Universiti Malaysia terengganu, 2011, Antarabangsa

RECOGNITION

1 AHLI JAWATANKUASA,Penilai luar,Kebangsaan,2015
2 EKONOMI,Panel penilai,Kebangsaan,2005
3 FINANCIAL PLANNING,Panel penilai,Kebangsaan,2004
4 AHLI JAWATANKUASA,Penilai luar,Kebangsaan,2014
5 FINANCIAL PLANNING,Penasihat akademik,Universiti,2010
6 PANEL PENILAI,Internal Examiner for Hamid Abdulkhaleq 900103,Universiti,2018
7 ACCOUNTING,Associate Fellow for CEDi,Universiti,2018
8 ACCOUNTING,Research Fellow,Universiti,2020
9 PANEL PENILAI,Internal examiner for PhD Proposal defense 900728,Pusat Pengajian/Jabatan,2018

AREA OF EXPERTISE

Financial Reporting (Including Accounting Regulation, Accounting Standards, Accounting Theory, Standard-Setting Process, Financial Reporting In Private And Public Sector Organisations)
Corporate Social Responsibility Accounting
Islamic Accounting

RESEARCH AREA

Disclosure Compliance
Corporate Social Reporting
Islamic Accounting

OVERVIEW
I am a professor in accounting. My research interest is in disclosure compliance, corporate social reporting, accounting education and Islamic accounting. I have received several research grants such as IRPA from the Ministry of Science, Technology & Innovation, FRGS from the Ministry of Education, and several university grants from UUM.
PUBLICATION CHART
LIST OF PUBLICATION
Malek Hamed Mahasen Al Shira'h , Azhar B Abdul Rahman, Ifa Rizad binti Mustapa, (2020). Board of directors' characteristics and corporate risk disclosure: the moderating role of family ownership. EuroMed Journal of Business, 15(2), 219 - 252.
Azhar B Abdul Rahman, (2019). Determinants of Capital Structure of Malaysian SMEs. Proceedings of the 19th Asian Academic Accounting Association (FourA) Annual Conference 2019, 1(1), 98 - 107.
Mohammad Tariq Hasan , Azhar B Abdul Rahman, (2019). Conceptual Framework for IFRS Adoption, Audit Quality and Earnings Management: The Case of Bangladesh. International Business and Accounting Research Journal , 3(1), 58 - 66.
Azhar B Abdul Rahman, Mohd. Diah B. Hamdan, (2019). An Investigation of the Level of Compliance with Financial Reporting Standards (FRS 101) by Malaysian SMEs. Journal of Economic Info, 6(1), 26 - 33.
Azhar B Abdul Rahman, Ifa Rizad binti Mustapa, (2019). The Role of Foreign Directors in Corporate Risk Disclosure: Empirical Evidence From Jordan. International Journal of Financial Research, 10(4), 119 - 127.
Omar, Maadi Bakor M , Azhar B Abdul Rahman, (2019). Corporate Governance Disclosure from Agency Theory Perspective: A Conceptual Model for Saudi Listed Companies. . International Journal of Academic Research in Business and Social Sciences, 9(5), 518 - 530.
Mohammad Tariq Hasan , Azhar B Abdul Rahman, (2019). Conceptual Framework for IFRS Adoption, Audit Quality and Earnings Management: The Case of Bangladesh. International Business and Accounting Research Journal , 3(1), 58 - 66.
Azhar B Abdul Rahman, Mohd. Herry bin Mohd. Nasir, Shahifol Arbi bin Ismail, (2006). Keseragaman Penggunaan Istilah-Istilah Perakaunan dalam Laporan Tahunan Korporat di Malaysia. International Journal of Management Studies, 13(2), 151 - 174.
Omar, Maadi Bakor M , Azhar B Abdul Rahman, Fathilatul Zakimi bin Abdul Hamid, (2018). The Association between Corporate Governance and Disclosure of Audit Committee Characteristic: A Conceptual Model for the Saudi Listed Companies. lnternational Journal of Academic Research in Accounting, Finance and Management Sciences, 8(3), 321 - 333.
Abdullah Hamoud Ismail, Azhar B Abdul Rahman, Abdulqawi Ahmed Hezabr, (2018). Determinants of corporate environmental disclosure quality of oil and gas industry in developing countries. International Journal of Ethics and Systems, 34(4), 527 - 563.
Azhar B Abdul Rahman, Mohd. Diah B. Hamdan, (2017). The extent of compliance with FRS 101 standard: Malaysian evidence. Journal of Applied Accounting Research, 18(1), 87 - 115.
Mohammad Tariq Hasan , Azhar B Abdul Rahman, (2017). IFRS ADOPTION AND EARNINGS MANAGEMENT: A REVIEW AND JUSTIFICATION OF EARNINGS MANAGEMENT MODEL FOR DEVELOPING COUNTRIES. ELK ASIA PACIFIC JOURNAL OF FINANCE AND RISK MANAGEMENT, 8(3), 43 - 60.
Abdullah Hamoud Ismail, Azhar B Abdul Rahman, (2016). THE QUALITY OF ENVIRONMENTAL DISCLOSURE IN VARIOUS REPORTING MEDIA OF OIL AND GAS COMPANIES IN DEVELOPING COUNTRIES. Corporate Ownership and Control, 14(1), 203 - 218.
Abdullah Awadh Abdullah Bukair , Azhar B Abdul Rahman, (2015). The Effect of the Board of Directors’ Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks. Journal of Management Research, 7(2), 506 - 519.
Nahg Abdulmajid Alawi Hussein , Azhar B Abdul Rahman, Azlan Amran, Mehran Nejati, (2016). Does family group affiliation matter in CSR reporting? Evidence from Yemen. Afro-Asian Journal of Finance and Accounting, 6(1), 12 - 30.
Abdullah Awadh Abdullah Bukair , Azhar B Abdul Rahman, (2015). Bank performance and board of directors attributes by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 8(3), 291 - 309.
Azhar B Abdul Rahman, Mohd Diah b. Hamdan , (2017). THE EXTENT OF COMPLIANCE WITH FRS 101 STANDARD: MALAYSIAN EVIDENCE. Journal of Applied Accounting Research, 18(1), 87 - 115.
Rosli bin Mohamad, Azhar B Abdul Rahman, Shahifol Arbi bin Ismail, Sazali bin Saad, (2009). Web-based Corporate Communication Practice: The Malaysian Firms’ Experience. Business Periodical, 1(-), 3 - 6.
Rosli bin Mohamad, Azhar B Abdul Rahman, (2006). Readability of Corporate Annual Reports of Top 100 Malaysian Companies. Malaysian Management Journal , 10(1&2), 33 - 47.
Azhar B Abdul Rahman, Mohd Farid Asraf Bin Md Hashim, Fathiyyah binti Abu Bakar, (2010). Corporate Social Reporting: A Preliminary Study of Bank Islam Malaysia Berhad (BIMB). Issues in Social and Environmental Accounting, 4(1), 18 - 39.
Azhar B Abdul Rahman, Mohd Azlan B Yahya, Mohd. Herry bin Mohd. Nasir, (2010). Islamic norms for stock screening: A comparison between the Kuala Lumpur Stock Exchange Islamic Index and the Dow Jones Islamic Market Index. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 228 - 240.
RESEARCH PIE
LIST OF RESEARCH
The Effectof IFRS Adoption on Earnings Management and Mediating Role of Corporate Governance : Evidence from Bangladesh (2018), Leader, Universiti
DESIGNING A NEW MODEL FOR MANAGEMENT OF SURPLUS OF ZAKAT FUNDS (2013), Member, Kpt
PROPOSING A MODEL OF COMPLIANCE WITH FINANCIAL REPORTING STANDARDS FOR MALAYSIAN SMALL AND MEDIUM ENTERPRISES (SMES) (2013), Leader, Kpt
The Impact of the Institutional Factors on the Value Relevance of Accounting Information: Evidence From Jordan (2012), Leader, Universiti
The Infleunce of Corporate Governance Mechanisms and Firms Charateristics on Corporate Social Responsibility Disclosure by Islamic Banks (2012), Leader, Universiti
THE EXTENT OF COMPLIANCE WITH IFRS 101 STANDARD AMONG MALAYSIAN LISTED COMPANIES ON THE ACE MARKET (2011), Leader, Universiti
DETERMINANTS OF ACCOUNTING POLICY CHOICES UNDER INTERNATIONAL ACCOUNTING STANDARDS: MALAYSIAN EVIDENCE (2011), Leader, Universiti
THE EXTENT OF COMPLIANCE WITH IFRS 1 STANDARD AMONG MALAYSIAN LISTED COMPANIES ON THE ACE MARKET (2011), Leader, Universiti
STOCK MARKET REACTION ON THE EXTENT OF COMPLIANCE WITH IFRS 1 STANDARD AMONG MALAYSIAN ACE MARKET COMPANIES (2011), Member, Universiti
MALAYSIAN CORPORATE WEB SITE: AN INVESTIGATION OF WEB CHARACTERISTICS (2005), Member, Kpt
ASSOCIATION BETWEEN BOARD STRUCTURES AND ISLAMIC UNIT TRUST INVESTMENT DECISION: AN ISLAMIC PERSPECTIVE (2005), Member, Kpt
THE EXTENT OF COMPLIANCE WITH MASB STANDARDS AMONG MALAYSIAN LISTED COMPANIES (2004), Leader, Mosti
CORPORATE SOCIAL DISCLOSURE IN SHELL MALAYSIA BERHAD CORPORATE REPORTS 1968-2003: PURSUING FOR CORPORATE LEGITIMACY OR MANAGING REALITY? (2004), Leader, Kpt
MEASURING THE VOLUNTARY DISCLOSURE OF GRAPHICAL INFORMATION IN ANNUAL REPORTS USING A NEW DISCLOSURE INDEX (2004), Leader, Kpt
THE RELATIONSHIP BETWEEN CORPORATE SOCIAL DISCLOSURE AND ISLAMIC UNIT TRUST SHAREHOLDINGS (2004), Member, Kpt
USING A COMPUTERIZED AUDITING CASE STUDY IN TEACHING: ACCOUNTING STUDENT PERSPECTIVE (2003), Member, Universiti
A COPMARISON BETWEEN KUALA LUMPUR STOCK EXCHANGE ISLAMIC INDEX ANDDOW JONES ISLAMIC MARKET INDEX: TOWARDS HARMONIZATION OF ISLAMIC INDICES (2003), Member, Universiti
AN EMPERICAL INVESTIGATION OF CORPORATE SOCIAL RESPONSIBILITY BY MALAYSIA LISTED COMPANIES: A PANEL DATA APPROACH (2003), Member, Kpt
KESERAGAMAN PENGGUNAAN ISTILAH-ISTILAH PERAKAUNAN (BAHASA MELAYU) DALAM LAPORAN TAHUNAN SYARIKAT-SYARIKAT DI MALAYSIA (2002), Member, Universiti
AN EMPIRICAL INVESTIGATION OF CORPORATE SOCIAL DISCLOSURE BY BANKS AND FINANCE COMPANIES (2001), Member, Kpt
DISCLOSURE OF ACCOUNTING INFORMATION IN ANNUAL REPORTS OF COMPANIES IN MALAYSIA (1995), Leader, Universiti
AN INVESTIGATION OF STUDENTS PREFERENCE OF ACCOUNTING EXAMINATION FORMATS- MULTIPLE CHOICE OR PROBLEM SOLVING? (1990), Leader, Universiti
KAJIAN MEMBUJUR MENGENAI KEBOLEHBACAAN PENYATA/ULASAN PENGERUSI DIDALAM LAPORAN KORPORAT BAGI SEBUAH SYARIKAT DIM'SIA (1989), Leader, Kpt
CONSULTATION
Year Title Membership Funder Level Status
INTELLECTUAL PROPERTIES
Year Reference No IP Type Title of Inventor (Principal Inventor/Member) Status of IP
UNDERGRADUATE
Course Code Course Name
KA1113 Principle of accounting
KA2123 Financial accounting i
KA3143 Advance financial accounting i
SDG1011 High touch communication
BKAF1023 Introduction to financial accounting
SDG2011 Personal financial planning
EEP1032 Personal development and character building
KX3018 Practicum
BKAR3063 Specialized financial accounting
BKAR3053 Financial accounting and reporting v
KF3063 Accounting theory and practice
VQ2223 Practicum
SDG1021 Thinking skill
KA3193 Selected issues in financial accounting
KE1013 Business accounting
KF1013 Introduction of accounting
BKAF3093 Specialised financial accounting
KF3083 International accounting
KF3093 Selected issues in financial accounting
BKAF3123 Analysis and use of financial statements
KAF3123 Analysis and use of financial statements
SDG3011 Management ethics
SDG2021 Entrepreneurship
SDG2031 Living in the multi-cultural society
KAF1023 Introduction to financial accounting
EEP2032 Living in the multi-cultural society
SDG3021 Patriotism and volunteerism
BKAF3083 Accounting theory and practices
BKAL1013 Business accounting
KF2023 Financial accounting i
KAF3083 Accounting theory and practices
KF3073 Specialised financial accounting
KA3153 Advance financial accounting ii
POSTGRADUATE
Course Code Course Name
BKAF5043 Financial accounting theory and reporting practices
BKAF5063 Financial statement analysis
BWFF5033 Financial reporting and statement analysis
BKAR5033 Seminar in international accounting
KF5013 Financial accounting
KF5023 Seminar in accounting theory
KF5043 Financial acct. theory & reporting practices
SUPERVISION
Matric Name Status Title
84610 Fahizol Haris Completed Relationship Between Firm Performance, Firm Size and Board Control Towards Executive Directors
89091 Nor Affidah Yahaya Completed Student Perceptions of the Causes of Low Performance in Principles of Accounting: A Case Study at Kolej Poly-Tech Mara, Bangi
90136 Mohd. Azlan bin Yahya Completed Laporan Korporat dan Nilai-Nilai Islam Syarikat : Kesannya Terhadap Keputusan Pelaburan oleh Amanah Saham Islam
90478 Roslida Zalila Ahmad Rusli Not Active Corporate Social Responsibility (CSR) Disclosure by Malaysian Public Listed Companies
90799 Abdullah Hamoud Ismail Mohammed Completed Environmental Disclosure Content-Quality in Various Reporting Media: An Empirical Study of Oil and Gas Companies in Developing Countries
91028 Hasan Fauzi Completed Corporate Social Performance and Financial Performance of Indonesian Firms
91143 Nahg Abdulmajid Alawi Hussein Completed Corporate Social Responsibility: Perception and Disclosure in Response to CSR Award with the Moderating Effect of Family Group Affiliation in Yemen
91448 Othman Zailani Hassan Not Active Disclosure of Intellectual Capital : Towars A Better Measurement in Reporting
91454 Ayman Ahmad Hussein Abu Haija Completed The Application of Fair Value Accounting and Corporate Governance and Their Relationship to Financial Statements Manipulation
91460 Ebraheem Saleem Salem Alzoubi Not Active Factors Improving Financial Reporting Quality among Jordanian Listed Companies -SNA (supervisor - appt letter dd 28/12/2009) (Dr. Mohamad Hisyam bin Selamat withdraw from being the supervisor, effective 2nd Sem Feb 2012/2013)
91861 Dhiaa Shamki Jabar Completed The Influence of Institutional Factors on the Value Relevance of Accounting Information: Evidence from Jordan
91904 Abdullah Awadh Abdullah Bukair Completed Factors Influencing Corporate Social Responsibility Disclosure by Islamic Banks
92099 Ahmad Mohammad Zuqibeh Not Active Accounting Number's Contributions to the Sharia Firm Value: Evidence from Firm Level Cross-sectional Data
94615 OMAR MAADI BAKOR Completed The Effect of Corporate Governance Characteristics on Corporate Governance Disclosure: Evidence from Saudi Listed Companies.
95601 Agus Budiatmanto Not Active Adoption and Adaptation International Accounting Standard To Financial Accounting Standard in Indonesia (Study of Culture Aspect)
817814 Nurhayati binti Masor Completed Determinants of capital structure: Evidence from Malaysia SME
901488 Mohammad Tariq Hasan Completed The Effect of IFRS Adoption on Earnings Management and the Moderating Role of Corporate Governance: Evidence from Bangladesh
902210 Malek Hamed Mahasen Al Shira'h Completed Corporate Governance Mechanisms and Corporate Risk Disclosure: Empirical Evidence from Jordan
 
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