RESEARCHER INFO
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Associate Prof. Dr. Kamarul Bahrain bin Abdul Manaf
UUM College of Business
Perakaunan Tunku Puteri Intan Safinaz
kama1183@uum.edu.my
049287256
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RESEARCH PROFILE

Scopus Publons ORCiD Research Gate Google Scholar

ACADEMIC QUALIFICATION

12011, PhD Perakaunan Kewangan, UUM, Universiti Utara Malaysia
21997, Masters Finance, University of Strathclyde, United Kingdom
31992, Bachelor Degree Perakaunan, University Of Miami, USA
41990, Diploma Associate in Arts, State Univ. of New York Buffalo, USA

AWARD

RECOGNITION

1 REVIEWER, ,Antarabangsa,2020
2 REVIEWER, ,Antarabangsa,2020
3 REVIEWER, ,Antarabangsa,2020
4 EXAMINER OF VIVA, ,Kebangsaan,2022
5 AKADEMIK, ,Kebangsaan,2020
6 EXAMINER OF VIVA, ,Kebangsaan,2023
7 EXAMINER OF VIVA,External Examiner,Kebangsaan,2023
8 EXAMINER OF VIVA, ,Universiti,2022
9 PEMERIKSA DALAMAN,Internal Examiner Proposal Defense,Universiti,2023
10 PANEL PENILAI,Penilai,Pusat Pengajian/Jabatan,2025
11 PANEL PENILAI,Penilai,Pusat Pengajian/Jabatan,2025
12 PANEL PENILAI,Penilai,Pusat Pengajian/Jabatan,2025
13 PANEL PENILAI,Penilai,Pusat Pengajian/Jabatan,2025

AREA OF EXPERTISE

Financial Reporting (Including Accounting Regulation, Accounting Standards, Accounting Theory, Standard-Setting Process, Financial Reporting In Private And Public Sector Organisations)
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RESEARCH AREA

Financial Accounting
International Accounting
Corporate Governance

OVERVIEW
I am attached to the School of Accountancy. My area is Financial Accounting.
PUBLICATION CHART
LIST OF PUBLICATION
Zhao Yang - (Matric No: 908207), Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Madya Dr. Hazeline Bt. Ayoup, (2025). ESG, Climate Risk, and Debt Management—Evidence from Chinese Listed Companies. International Journal of Financial Studies, 13(3), 1 - 34.
Prof. Madya Dr. Rokiah Bt. Ishak, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Dr. Faisol B Elham, (2024). ESG Reporting and Accounting Conservatism of Malaysian Firms. Paper Asia, 40(5b), 215 - 220.
Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, (2019). Real Earnings Management and Audit Committee Characteristics. UNIMAS Review of Accounting and Finance, 2(1), 1 - 8.
Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Fayis Mahmoud Rasheed Al-Shyoukh - (Matric No: 95478), (2019). The Effects of Mandatory IFRS Adoption on Accounting Information Quality: Empirical Evidence from Jordan. Social Science and Humanities Journal, 03(07), 1395 - 1415.
Prof. Madya Dr. Rokiah Bt. Ishak, Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, (2018). Firm characteristics and financial reporting quality: The moderating role of Malaysian corporate governance index. Journal of Social Science Research, 6(6), 924 - 932.
Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Azlan Bin Zainol Abidin, Prof. Dr. Nurhazani Bt Mohd Shariff, Mohamad Jais, (2018). Corporate Governance Practice in Malaysian Budget Hotel and Accommodation Cooperatives. Advances in Natural and Applied Sciences, 12(1), 19 - 22.
Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Rokiah Bt. Ishak, (2017). The Compliance Level amongst Malaysian Listed Companies Towards Corporate Governance Index. International Journal of Economic Research , 14(16), 209 - 222.
Prof. Madya Dr. Norhani Binti Aripin, Dr. Nor Laili Binti Hassan, Prof. Dr. Noor Afza Binti Amran, Prof. Dr. Ku Nor Izah Binti Ku Ismail, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, (2017). Women representation on boards of Malaysian companies and firm characteristics . Journal of Governance and Development , 13(1 ), 13 - 32.
Hassnain Raghib Talab - (Matric No: 95730), Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Madya Dr. Siti Seri Delima Binti Abdul Malak, (2017). Corporate Governance Mechanisms and Firm Performance in Iraq: A Conceptual Framework. Account and Financial Management Journal, 2(11), 1132 - 1146.
Bello Usman Baba - (Matric No: 900315), Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, (2017). Moderating Role of Intellectual Capital on Board Characteristics and Sustainability Disclosure: A Proposed Model. Asian Journal of Multidisciplinary Studies , 5(9), 79 - 88.
Bello Usman Baba - (Matric No: 900315), Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, (2017). Board Governance Mechanisms and Sustainability Disclosure: A Moderating Role of Intellectual Capital. Asian Journal of Multidisciplinary Studies , 5(9), 163 - 189.
Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Rokiah Ishak - (Matric No: 91086), (2016). The Influence of Real Earnings on Malaysian Corporate Board Structure . The Social Sciences, 11(3), 7258 - 7262.
Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Rokiah Bt. Ishak, (2016). Are Malaysian Women Directors Associated with High Earnings Quality?. Advanced Science Letters, 22(5-6), 1348 - 1351.
Muhammad Mustapha Bagudo - (Matric No: 95401), Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Madya Dr. Rokiah Bt. Ishak, (2016). Proactive Monitoring and Compliance with International Financial Reporting Standard in Nigeria. International Journal of Economics and Financial Issues , 6(6 Special Issues), 101 - 104.
Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Madya Dr. Rokiah Bt. Ishak, (2016). Audit size and earnings value relevance in Malaysia. Information, 19(7 (A)), 2655 - 2659.
Prof. Madya Dr. Norhani Binti Aripin, Prof. Dr. Ku Nor Izah Binti Ku Ismail, Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Dr. Nor Laili Binti Hassan, (2016). Do Malaysian Women Directors Create Corporate Values?. Advanced Science Letters, 22(5-6), 1423 - 1426.
Prof. Dr. Nurhazani Bt Mohd Shariff, Azlan Bin Zainol Abidin, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, (2016). Investigating Board of Directors’ Perceptions on Corporate Governance Practice in Cooperatives. International Journal of Contemporary Applied Researches , 3(1), 265 - 289.
Prof. Dr. Nurhazani Bt Mohd Shariff, Azlan Bin Zainol Abidin, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, (2016). Malaysian Budget Hotel and Accommodation Cooperatives: A Study on Corporate Governance Practice. International Business Management, 10(21), 5172 - 5179.
Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Rokiah Bt. Ishak, (2015). Earnings informativeness, board size, board composition and board leadership structure. Advanced Science Letters, 21(5), 1513 - 1516.
Prof. Madya Dr. Rokiah Bt. Ishak, Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, (2015). Women representation on boards: Do firm governance and firm characteristics matter?. Advanced Science Letters, 21(5), 1566 - 1570.
Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Madya Dr. Rokiah Bt. Ishak, (2015). Gender diversity: Does 'relationship' jeopardise performance?. Advanced Science Letters, 21(5), 1497 - 1500.
Prof. Madya Dr. Mohd Sobri Bin Don @ A. Wahab, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Madya Dr. Mohd Najib Bin Mansor, Prof. Madya Dr. Abdul Rahim B Othman, (2015). Border Tourism: Factors Affecting Self-Efficacy of Entrepreneurs in Northern Malaysia and Southern Thailand. Australian Journal of Basic and Applied Sciences, 9(17), 54 - 59.
Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Madya Dr. Rokiah Bt. Ishak, Prof. Dr. Noor Afza Binti Amran, (2015). Women Director Characteristics: Do They Add Value To Performance?. Australian Journal of Basic and Applied Sciences, 9(9), 56 - 62.
Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Madya Dr. Mohd Sobri Bin Don @ A. Wahab, Prof. Madya Dr. Abdul Rahim B Othman, Prof. Madya Dr. Mohd Najib Bin Mansor, (2014). Entrepreneur Self-Efficacy and Performance outcome of Small-Scale Business Operators at the Border Towns of Malaysia and Thailand. Australian Journal of Basic and Applied Sciences, 8(23), 225 - 230.
Azlan Bin Zainol Abidin, Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, (2014). Board Size and Accounting Conservatism of Malaysian Listed Firms . Australian Journal of Basic and Applied Sciences, 8(23), 207 - 211.
Prof. Madya Dr. Norhani Binti Aripin, Prof. Dr. Noor Afza Binti Amran, Prof. Dr. Ku Nor Izah Binti Ku Ismail, Dr. Nor Laili Binti Hassan, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Shamsul Nahar Abdullah, (2014). Women Directors Involvement in Malaysia. Australian Journal of Basic and Applied Sciences, 8(5), 226 - 231.
Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Dr. Noor Afza Binti Amran, Prof. Dr. Ayoib Bin Che Ahmad, (2013). FINANCIAL REPORTING QUALITY OF MALAYSIAN FAMILY FIRMS. South East Asia Journal of Contemporary Business, Economics and Law, 3(1), 1 - 5.
RESEARCH PIE
LIST OF RESEARCH
ESG REPORTING AND ACCOUNTING CONSERVATISM IN MALAYSIA (2022), Leader, Universiti
VALUE RELEVANCE OF FINANCIAL REPORTING TIMELINESS TOWARDS SUSTAINABLE ECONOMIC GROWTH (2022), Member, Universiti
EVALUATING INTERNSHIP PROGRAM: CASE OF UNIVERSITI UTARA MALAYSIA (2017), Member, Universiti
Financial Reporting Quality And Effective Corporate Governance Mechanisms : The Case Of Malaysian Public Listed Companies (2016), Member, Universiti
IDENTIFYING AUDIT COMMITTEE CHARACTERISTICS THAT INFLUENCE EARNINGS INFORMATIVENESS (2015), Leader, Universiti
COMPLIANCE AND VALUE RELEVANCE OF MANDATORY ADOPTION OF IFRS IN NIGERIA (2015), Leader, Universiti
GOVERNANCE PRACTICE AND COOPERATIVES MOVEMENT IN MALAYSIA: INVESTIGATING GOVERNANCE CONTROL MECHANISMS TOWARD PERFORMANCE (2014), Member, Universiti
WOMEN DIRECTORS PARTICIPATION IN ENHANCING FINANCIAL REPORTING QUALITY IN MALAYSIA (2013), Member, Universiti
Board Characteristics And Accounting Conservatism Practices In Malaysian Companies (2012), Leader, Kpt
Border Region Study: Entreprenuerial Self-Efficacy And Performance of Malaysian and Thailand Small-Scale Individual Entrepreneurs (2012), Member, Kpt
WOMEN DIRECTORS ROLES IN INFLUENCING MALAYSIAN COMPANIES PERFORMANCE (2012), Member, Universiti
FAMILY BUSINESS, ACCOUNTING CONSERVATISM AND EARNINGS INFORMATIVENESS (2011), Leader, Universiti
MARKET REACTION TO THE INITIAL ANNOUNCEMENT OF THE PRACTICE NOTE (2003), Member, Universiti
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
BKAN1013 Basic accounting
KAF1013 Foundation of accounting i
VQ2223 Practicum
VQ2223 Practicum
VQ2223 Practicum
KF3043 Advanced financial accounting i
KX2018 Practicum
KX3018 Practicum
EEP1032 Personal development and character building
BKAF3123 Analysis and use of financial statements
BKAF3123 Analysis and use of financial statements
BKARK3043 Financial accounting and reporting iv
BKARK3043 Financial accounting and reporting iv
KF2033 Financial accounting ii
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
BKAF3073 Financial accounting & reporting iv
KAF3063 Financial accounting & reporting iii
KAF3073 Advanced financial accounting ii
KAF3073 Advanced financial accounting ii
BKARK1014 Financial reporting i
BKARK1014 Financial reporting i
BKARK1014 Financial reporting i
KF2023 Financial accounting i
KF2033 Financial accounting ii
BKAF2053 Financial accounting & reporting ii
BKAF2053 Financial accounting & reporting ii
KF2023 Financial accounting i
KF2033 Financial accounting ii
BKAM3093 Financial strategy
VQ2223 Practicum
KF2033 Financial accounting ii
SX2016 Practicum
BKAXK49412 Industrial training
BKAF3063 Financial accounting & reporting iii
KF3043 Advanced financial accounting i
KF3073 Specialised financial accounting
KAF3063 Financial accounting & reporting iii
KAF3063 Financial accounting & reporting iii
BKARK1014 Financial reporting i
BKARK3033 Financial accounting and reporting iii
KF1012 Accounting principles
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
BKAX4912 Practicum
BKAR3043 Financial accounting and reporting iv
BKAR3033 Financial accounting and reporting iii
BKAF3093 Specialised financial accounting
BKAF3093 Specialised financial accounting
BKAR1013 Financial accounting and reporting i
BKARK3033 Financial accounting and reporting iii
VQ2223 Practicum
BKARK3043 Financial accounting and reporting iv
BKAX4912 Practicum
BKAR1013 Financial accounting and reporting i
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKARK3043 Financial accounting and reporting iv
BKARK3043 Financial accounting and reporting iv
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
KF2033 Financial accounting ii
KM2013 Management accounting i
EEP2032 Living in the multi-cultural society
KF3043 Advanced financial accounting i
BKAF3063 Financial accounting & reporting iii
BKAF1023 Introduction to financial accounting
KX2016 Practicum
BKAF3073 Financial accounting & reporting iv
KX2016 Practicum
BKAR1013 Financial accounting and reporting i
BKAR1013 Financial accounting and reporting i
BKAR1013 Financial accounting and reporting i
KF3073 Specialised financial accounting
KF3073 Specialised financial accounting
KF2023 Financial accounting i
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
KM2013 Management accounting i
KF3043 Advanced financial accounting i
KF3043 Advanced financial accounting i
KX2016 Practicum
KX2016 Practicum
KX3018 Practicum
KX3018 Practicum
KX3018 Practicum
KX3018 Practicum
KX3018 Practicum
KX3018 Practicum
KX3018 Practicum
KF2023 Financial accounting i
EEP1032 Personal development and character building
KF1013 Introduction of accounting
KF2023 Financial accounting i
KF2033 Financial accounting ii
BKAF2053 Financial accounting & reporting ii
BKAF2053 Financial accounting & reporting ii
PX2016 Practicum
BKAF1023 Introduction to financial accounting
BKAF1023 Introduction to financial accounting
BKAF1023 Introduction to financial accounting
KF3043 Advanced financial accounting i
BKAR3043 Financial accounting and reporting iv
BKAF1023 Introduction to financial accounting
KF2033 Financial accounting ii
KM2013 Management accounting i
KX3018 Practicum
SX2016 Practicum
SX2016 Practicum
BKAF3063 Financial accounting & reporting iii
KX3018 Practicum
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
EEP2032 Living in the multi-cultural society
BKAF3123 Analysis and use of financial statements
POSTGRADUATE
Course Code Course Name
BKAF5033 Seminar in international accounting
BKAF5063 Financial statement analysis
BWFF5043 International financial management
BKAR5033 Seminar in international accounting
KF5063 International financial management
SUPERVISION
Matric Name Status Title
95401 Muhammad Mustapha Bagudo Completed Compliance and Value Relevance of International Financial Reporting Standards (IFRS) Mandatory Adoption in Nigeria
95478 FAYIS MAHMOUD RASHEED AL-SHYOUKH Completed The Mandatory Adoption of IFRS and Earnings Quality: The Moderating Effect of Family Firms in Jordan
95730 Hassnain Raghib Talab Completed The Effect of Internal Corporate Governance Mechanisms and External Auditing on Firm Performance in Iraq
96171 Mohamed Gubran Mohammed Ahmed Completed Determinants of Foreign Share Ownership of the Listed Companies in Selected Gulf Cooperation Council (GCC) Countries
805886 Saranya Yohmad Completed Are Cash Flows From Operations and Earnings Able to Forecast Future Cash Flows? Evidence from Thailand Supervisor : appt. letter dd 16/2/12 Examiner: letter dd 28/5/2012
809427 Mohammad Ahid Mohammad Ghabayen Completed Board Characteristics and Firm Performance: Case of Saudi Arabia Supervisor: appt. letter dd 21/2/12 Examiner: letter dd 28/5/2012 (tarikh akhir 30/6/2012)
809963 Ayuba Augustine Completed Factors That Promote The Adoption of International Financial Reporting Standards (IFRS) Perception of Stakeholders In Nigeria
813113 Bello Usman Baba Completed The Effect of Accounting Ratios on Firms' Value : Evidence From Malaysian Listed Companies
814192 Sonoussi Abdussalam Sonoussi Ali AlToumy Completed Ownership Structure and Market Power as Determinants of Corporate Dividend Policy in Saudi Arabia
815020 Aram Jawhar Mohammad Completed The Effect of Audit Committee And External Auditor Characteristics on Financial Reporting Quality
817520 Nabila Kabir Sullubawa Completed The impact of international financial reporting standards (IFRS) on value relevance of accounting information. Evidence from Nigeria
818011 Ismaanzira Binti Ismail Completed Women directors and firm performance: Malaysia perspective
825805 RABAR OMER RASHID Completed THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) ADOPTION ON VALUE RELEVANCE OF ACCOUNTING INFORMATION: EVIDENCE FROM MALAYSIA
900315 Bello Usman Baba Completed The Influence of Corporate Governance Attributes on Sustainability Reporting: A Moderating Effect of Intellectual Capital
835192 Nur Camelia Kamaruddin Active ESG Reporting and Its Effect on Stock Returns in Multinational Corporations
907298 ZHAO,YANG Active Capital Structure Decisions in Chinese Listed Firms: The Role of Firm, Managerial, and Market Factors in Explaining Debt Ratio.
907418 HAO KUNJIE Active RESEARCH ON THE INFLUENCE AND MECHANISM OF CORPORATE ENVIRONMENTAL RESPONSIBILITY AND CORPORATE PERFORMANCE OF LISTED COMPANIES IN CHINA
 
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