RESEARCHER
RESEARCH TITLE
RESEARCHER INFO
Associate Prof. Dr.
Rohaida Bt Abdul Latif
UUM College of Business
Tunku Puteri Intan Safinaz School of Accountancy
rohaida@uum.edu.my
04-928
7310
RESEARCH PROFILE
Scopus
Publons
ORCiD
Research Gate
Google Scholar
ACADEMIC QUALIFICATION
1
2010, PhD Perakaunan Dan Kewangan Korporat, UUM, Universiti Utara Malaysia
2
1992, Masters MBA, WESTERN MICHIGAN UNIVERSITY, USA
3
1989, Bachelor Degree ACCOUNTING - DATA PROCESSING, THE UNIVERSITY OF SOUTHERN MISSISSIPPI, USA
AWARD
1
Best Paper Award, UiTM, 2019, Antarabangsa
RECOGNITION
1
EXAMINER OF VIVA, Examiner,Universiti,2023
AREA OF EXPERTISE
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)
Corporate Finance
RESEARCH AREA
Financial Reporting Standards(Ifrs,Ias)
Ownership, Board Diversity, Governance
Financial Policy-Share Repurchases, Cash
OVERVIEW
My research interests are in the field of financial reporting,corporate governance and corporate finance.Currently I'm working on 4 research projects under the PBIT, FRGS and university grants.
PUBLICATION CHART
LIST OF PUBLICATION
Rohaida Bt Abdul Latif, Kamarun Nisham B Taufil Mohd, Hasnah Bt Kamardin, Arifatul Husna Binti Mohd Ariff, (2023). Determinants of Sustainability Disclosure Quality among Plantation Companies in Malaysia.
Sustainability
, 15(3799), 1 - 23.
Rohaida Bt Abdul Latif, Kamarun Nisham B Taufil Mohd, Hasnah Bt Kamardin, (2022). RISK DISCLOSURE, CORPORATE GOVERNANCE AND FIRM VALUE IN AN EMERGING COUNTRY.
Asian Economic and Financial Review
, 12(6), 420 - 437.
Abdulsalam Alquhaif, Bakr Al-Gamrh, Rohaida Bt Abdul Latif, Sitraselvi a/p Chandren, (2021). Board independence tenure and real earnings management: accretive share buyback activities in Malaysia.
International Journal of Business Governance and Ethics
, 15(3), 266 - 284.
Armaya’u Alhaji Sani, Rohaida Bt Abdul Latif, Redhwan Ahmed Ali Al-Dhamari, (2021). Corporate board monitoring, political connection and real earnings management practice in Nigeria .
Afro-Asian Journal of Finance and Accounting
, 11(3), 423 - 446.
Abdulsalam Alquhaif, Bakr Al-Gamrh, Rohaida Bt Abdul Latif, (2020). An overview of share buybacks: A descriptive case from Malaysia.
Journal of Behavioral and Experimental Finance
, 28(100415), 1 - 11.
Rohaida Bt Abdul Latif, Nurul Huda Yahya, Kamarun Nisham B Taufil Mohd, Hasnah Bt Kamardin, Arifatul Husna Binti Mohd Ariff, (2020). The Influence of Board Diversity on Environmental Disclosures and Sustainability Performance in Malaysia.
International Journal of Energy Economics and Policy
, 10(5), 287 - 296.
Mohammed W.A. Saleh , Rohaida Bt Abdul Latif, Fathiyyah binti Abu Bakar, Zahraddeen Salisu Maigoshi, (2020). The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies.
International Journal of Accounting, Auditing and Performance Evaluation
, 16(1), 63 - 80.
Armaya’u Alhaji Sani, Rohaida Bt Abdul Latif, Redhwan Ahmed Ali Al-Dhamari, (2020). CEO discretion, political connection and real earnings management in Nigeria.
Management Research Review
, 43(8), 909 - 929.
Kamarun Nisham B Taufil Mohd, Rohaida Bt Abdul Latif, Hasnah Bt Kamardin, Abdul Salam Al Qufi, (2019). Board Characteristics, Ownership Structures and Share Repurchase Decision Board Characteristics, Ownership Structures and Share Repurchase Decision Board Characteristics, Ownership Structures and Share Repurchase Decision Board Characteristics, Ownership Structures and Share Repurchase Decision Board Characteristics, Ownership Structures and Share Repurchase Decision .
The 2019 International Conference on Sustainability Issues in Social Science, Business Management & Information Technology The 2019 International Conference of Ideas, Inventions and Innovations for Higher Education Administrators
, 1(1), 116 - 124.
Rohaida Bt Abdul Latif, Kamarun Nisham B Taufil Mohd, Hasnah Bt Kamardin, (2019). Risk Disclosures, Financial Characteristics and Firm Performance.
The 2019 International Conference on Sustainability Issues in Social Science, Business Management & Information Technology The 2019 International Conference of Ideas, Inventions and Innovations for Higher Education Administrators
, 1(1), 108 - 117.
Saliza Binti Abdul Aziz, Fathiyyah binti Abu Bakar, Rohaida Bt Abdul Latif, (2019). The Readiness and Challenges of the Malaysian Private Entities Reporting Standard (MPERS).
Humanities and Social Sciences Review
, 5(2), 1621 - 1635.
Zaharaddeen Salisu Maigoshi , Rohaida Bt Abdul Latif, Hasnah Bt Kamardin, (2017). Audit Committee Characteristics And Related Party Transaction Disclosure: The Effect of CEO Ownership.
International Journal of Economic Research
, 14(16(2)), 505 - 518.
Aminu Abdulrahim Olayinka , Rohaida Bt Abdul Latif, (2018). Influence of Capital Structure on Profitability: Empirical Evidence from Listed Nigerian Non-Financial Firms.
Journal of Business Management and Accounting
, 8(1), 1 - 16.
Zaharaddeen Salisu Maigoshi , Rohaida Bt Abdul Latif, Hasnah Bt Kamardin, (2017). AUDIT COMMITTEE CHARACTERISTICS AND RELATED PARTY TRANSACTION DISCLOSURE: THE EFFECT OF CEO OWNERSHIP .
International Journal of Economic Research
, 14(16), 505 - 518.
Kamarun Nisham B Taufil Mohd, Rohaida Bt Abdul Latif, Isam Hamad Saleh, (2017). The Influence of Ownership Patterns and Board Characteristics on Firm Cash Holdings.
International Journal of Economic Research
, 14(16), 43 - 54.
Zaharaddeen Salisu Maigoshi , Rohaida Bt Abdul Latif, Hasnah Bt Kamardin, (2018). Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia.
Research in International Business and Finance
, 44( ), 422 - 433.
Armayau Alhaji Sani , Rohaida Bt Abdul Latif, Redhwan Ahmed Ali Al-Dhamari, (2018). Risk Management Committee and Real Earnings Management Through Sales: Evidence from Nigeria.
Journal of Advanced Research in Business and Management Studies
, 12(1), 62 - 69.
Mohammed W.A. Saleh , Rohaida Bt Abdul Latif, Fathiyyah binti Abu Bakar, (2018). The Role of CEO Experience and CEO Multiple Directorships in Palestinian Firm Performance: The Moderating Effect of Political Connection.
Journal of Advanced Research in Business and Management Studies
, 10(1), 1 - 9.
Armaya’u Alhaji Sani, Rohaida Bt Abdul Latif, Redhwan Ahmed Ali Al-Dhamari, (2018). Risk Management Committee and Real Earnings Management Through Sales: Evidence from Nigeria.
Journal of Advanced Research in Business and Management Studies
, 12(1), 62 - 69.
Mohammed W.A. Saleh , Rohaida Bt Abdul Latif, Fathiyyah binti Abu Bakar, (2018). The Role of CEO Experience and CEO Multiple Directorships in Palestinian Firm Performance: The Moderating Effect of Political Connection.
Journal of Advanced Research in Business and Management Studies
, 10(1), 1 - 9.
Abdulsalam Saad Saleh Al, Rohaida Bt Abdul Latif, Sitraselvi a/p Chandren, (2017). Employee stock options and real earnings management through accretive share buyback in Malaysia .
Journal of Advanced Research in Business and Management Studies
, 8(1), 76 - 84.
Abdulsalam Saad Saleh Al, Rohaida Bt Abdul Latif, Sitraselvi a/p Chandren, (2017). Women in Board of Directors and Real Earnings Management: Accretive Share Buyback in Malaysia .
Asian Journal of Finance and Accounting
, 9(2), 48 - 59.
Rohaida Bt Abdul Latif, Kamarun Nisham B Taufil Mohd, Hasnah Bt Kamardin, (2015). Market performance on resale of treasury shares.
International Journal of Business and Social Studies
, 6(12), 147 - 155.
Rohaida Bt Abdul Latif, Hasnah Bt Kamardin, Kamarun Nisham B Taufil Mohd, Noriah Bt Che Adam, (2013). Multiple Directorships, Board Characteristics and Firm Performance in Malaysia.
Management
, 3(2), 105 - 111.
RESEARCH PIE
LIST OF RESEARCH
A NEW INTEGRATED REPORTING MODEL FOR AGRICULTURE SECTOR IN MALAYSIA (2020), Member, Kpt
DESIGNING THE FAIR VALUE ASSESSMENT MODEL FOR AGRICULTURAL COMPANIES (2019), Member, Kpt
BARRIES AND THE WAY FORWARD FOR GREEN R&D INVESTMENTS TOWARDS SUSTAINABLE GOALS (2019), Leader, Kpt
MALAYSIAN PRIVATE ENTITIES REPORTING STANDARDS (MPERS): THE READINESS AND CHALLENGES AMONG MALAY CHARTERED ACCOUNTANTS IN MALAYSIA (2017), Member, Universiti
FIRM SUSTAINABILITY THROUGH ICT INVESTMENT AND BOARD DIVERSITY OF ICT EXPERTISE (2017), Member, Universiti
CONTINGENT LIABILITIES DISCLOSURES AND FIRM PERFORMANCE: A CASE OF MATERIAL LITIGATION (2017), Leader, Universiti
RELATED PARTY TRANSACTION DISCLOSURE: DETERMINANTS, VALUE-RELEVANCE AND EARNINGS MANAGEMENT (2016), Leader, Universiti
The Determinants and Value Relevance of Goodwill Impairments Losses in Malaysia Firms: The Rolw of Corporate Governance Mechanisms (2015), Leader, Universiti
MODELING THE RISK OF BANKRUPTCY AND STOCK RETURN (2014), Member, Universiti
EXAMINING THE REPERCUSSION OF REPETITIVE SHARE REPURCHASES IN MALAYSIA (2013), Leader, Universiti
Modelling Payout Policy In Malaysia (2012), Leader, Kpt
Cash Holdings by Companies in a Concentrated Ownership Environment (2012), Member, Kpt
MODELLING THE EFFECTIVENESS OF MULTIPLES DIRECTORSHIPS FOR SHAREHOLDERS' BENEFITS (2011), Member, Kpt
SHAREHOLDERS REACTION TOWARDS CEO SUCCESSION: EVIDENCE OF MALAYSIAN PUBLIC LISTED COMPANIES (2011), Member, Universiti
TADIKA BONDA: MOTHERS' GREAT HELPERS (2010), Leader, Universiti
MULTIPLE DIRECTORSHIP IN MALAYSIAN PUBLIC LISTED COMPANIES (2010), Member, Kpt
MODELLING THE EFFECT OF GOVERNANCE IN PREDICTING FINANCIAL DISTRESS (2010), Member, Kpt
R&D EXPENDITURES: ACCOUNTING CHOICES AND MARKET PRICE REACTIONS. (2004), Leader, Kpt
CONSULTATION
Year
Title
Membership
Funder
Level
Status
2019
Bengkel pengurusan kewangan dan celik it
Member
Government
National
Completed
INTELLECTUAL PROPERTIES
Year
Reference No
IP Type
Title of Inventor (Principal Inventor/Member)
Status of IP
2019
20190040
Copyright
Modul Asas Perakaunan & Perancangan Kewangan
- (
MEMBER
)
FILED
2015
20150050
Copyright
Modelling the Effectiveness of Multiple Directorships for the Shareholders' Benefits
- (
MEMBER
)
FILED
2013
20130041
Copyright
Modelling the Effects of Governance in Predicting Financial Distress
- (
MEMBER
)
FILED
UNDERGRADUATE
Course Code
Course Name
BKAR3033
Financial accounting and reporting iii
EEP1032
Personal development and character building
BKAF2043
Financial accounting & reporting i
SDG1011
High touch communication
SDG2031
Living in the multi-cultural society
KF1013
Introduction of accounting
EEP2032
Living in the multi-cultural society
KF3063
Accounting theory and practice
KA3153
Advance financial accounting ii
KA3163
Accounting theory and practice
SDG3021
Patriotism and volunteerism
BKAF1023
Introduction to financial accounting
SDG1031
Personal development and character building
KAF3093
Specialised financial accounting
KF3043
Advanced financial accounting i
BKAR3043
Financial accounting and reporting iv
SDG3011
Management ethics
KA2123
Financial accounting i
KA1113
Principle of accounting
BKAM3093
Financial strategy
KA3513
Accounting information system
KS2032
accounting programming package
KF2023
Financial accounting i
KF3053
Advanced financial accounting ii
BKAF3093
Specialised financial accounting
KF3073
Specialised financial accounting
BKAR1013
Financial accounting and reporting i
KS2022
Advanced accounting information systems
VQ2223
Practicum
KA2213
Managerial accounting i
BKAF3123
Analysis and use of financial statements
KM2013
Management accounting i
BKAF3063
Financial accounting & reporting iii
KS2012
Intro. to accounting information systems
BKAX4912
Practicum
SDG1021
Thinking skill
BKAR2023
Financial accounting and reporting ii
BKAX4908
Practicum
POSTGRADUATE
Course Code
Course Name
BKAF5033
Seminar in international accounting
BKAF5043
Financial accounting theory and reporting practices
BKAR5043
Financial accounting theory & reporting practices
SUPERVISION
Matric
Name
Status
Title
94597
Ahmed Ali Eid Al Hiyari
Completed
The Determinants and Value Relevance of Goodwill Impairmentsin Malaysian Firms: The Role of Corporate Governance Mechanisms
95287
Abdulsalam Saad Saleh Al-Quhaif
Completed
The Influence of Corporate Governance Mechanisms and Employee Stock Options on Accretive Share Buyback in Malaysia
802503
Hazhar P. Sharif
Completed
Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence (supervisor - appt letter dd 28/7/2010) (examiner : appt. letter dd 13/10/2010)
803983
Siti Mariana Taliyang @ Alias
Completed
The Determinants of Intellectual Capital Disclosure among Malaysian Listed Companies (supervisor - appt letter dd 12/7/2010) (examiner : appt. letter dd 12/10/2010)
803985
Suzaihan Sulaiman
Completed
The Determinance of R&D Intensity: In Case of Malaysia (Supervisor:appt.letter dd. 22/3/11) (extent - sehingga 16/6/11) ((examiner - 14/6/11) - sehingga 21/6/11
804347
Nurul Huda Binti Mustafa
Completed
Expropriation of Minority Shareholders' Rights: Evidence from Malaysia (supervisor appt. letter dd 7/10/10) (extension - sehingga 17/2/11) (examiner - sehingga 17/2/11)
806121
Aira Illyani Binti Abd. Aziz
Completed
Association Between Corporate Governance Mechanisms and Related Party Transactions in Malaysian Public Listed Firms (supervisor appt. letter dd 7/10/10) (extension sehingga 17/2/21) (examiner - sehingga 17/2/11)
810572
Nurul Huda Binti Yahya
Completed
Determinants of Environmental Reporting in Malaysia for Industrial Product Sector
813298
Aliana Shazma Amir Binti Amir
Completed
MFRS 141: Determinants and Extent of Disclosure
816609
Mozian Abuzaid Abdalla
Completed
Board characteristics and firm performance
820681
Aminu Abdulrahim Olayinka
Completed
Corporate Governance Mechanisms, Firm's Characteristic and Capital Structure in Nigerian Listed Firms
822846
Mohd Rusfaizal bin Mohd Radzi
Completed
Sustainability Disclosures, CEO Characteristics and Firm Performance: A Study on Construction Listed Companies in Malaysia
822974
NADHIRAH BINTI MOHD NIZA @ MOHD NIZAL
Completed
Financial Characteristics, CEO Characteristics, Research And Development Investment And Firm Performance
900717
Zaharaddeen Salisu Maigoshi
Completed
Related Party Transaction Disclosure: Compliance, Determinants, Value-Relevance and Real Earnings Management
901044
Mohammed W.A. Saleh
Completed
The Moderating Role of CEOS' Political Connection on the Relationship between Corporate Governance Mechanisms and Firm Performance among Listed Companies in Palestine
901620
Armaya'u Alhaji Sani
Completed
Corporate Governance, Firm Characteristics and Real Earnings Management in Nigeria: The Moderating Effect of Political Connection
901952
Mohammad Mustafa Mohammad Dakhlallh
Not Active
the effect of corporate governance characteristics on the abnormal returns for shares: an empirical study on the Jordanian public shareholding industrial companies
902484
Aneeq Hussain Khan Sindhr
Not Active
Corporate Governance and financial reporting quality
903907
NORHASNI BINTI ABDUL RAZAK
Not Active
Environment Accounting and Reporting in oil and gas industries in Malaysia
904441
AUWALU MUSA
Active
Effect of Board Monitoring, CEO Power, and Monitoring Costs on Earnings Management in Nigeria
905260
NADHIRAH BINTI MOHD NIZA @ MOHD NIZAL
Not Active
FINANCIAL CHARACTERISTICS, CEO CHARACTERISTICS, RESEARCH AND DEVELOPMENT INVESTMENT AND FIRM PERFORMANCE
92783
Isam Hamad "Mohd Said" Saleh
Completed
Corporate Governance in Simultaneous Modelling of Cash Holdings and Leverage
95791
Zurida Binti Azahari
Not Active
Property, Plant and Equipment (PPE) Valuation and Firm Characteristics Among Public Listed Companies in Malaysia
808827
Faisal Abukar Sufi
Completed
Board Characteristics and Firm Performance of Public Listed Companies in Malaysia Supervisor: appt. letter dd 4/3/12 Examiner: letter dd 13/6/2012 (Tarikh hantar tesis 28/6/2012)