RESEARCHER INFO
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Dr. Faisol B Elham
UUM College of Business
Perakaunan Tunku Puteri Intan Safinaz
faisol@uum.edu.my
049287239
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RESEARCH PROFILE

Scopus Publons ORCiD Research Gate Google Scholar

ACADEMIC QUALIFICATION

12020, PhD Perakaunan, UUM, Universiti Utara Malaysia
21996, Masters Science in Accounting (CGPA-3.323), University of Kentucky, USA
31994, Bachelor Degree Perakaunan, UNIVERSITI UTARA MALAYSIA, Universiti Utara Malaysia

AWARD

RECOGNITION

1 REVIEWER, ,Kebangsaan,2021
2 REVIEWER, ,Kebangsaan,2020
3 REVIEWER, ,Universiti,2024
4 AKADEMIK,Penilai,Universiti,2025
5 AKADEMIK,Penilai,Pusat Pengajian/Jabatan,2025
6 AKADEMIK,Penilai dalaman,Pusat Pengajian/Jabatan,2025
7 AKADEMIK,Penilai dalaman,Pusat Pengajian/Jabatan,2025
8 AKADEMIK,Penilai dalaman,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)
Corporate Governance (Including Accountability, Ethics, Integrity)
Education Policy, Management And

RESEARCH AREA

Financial Accounting & Reporting
Education

OVERVIEW
Faisol Elham is a senior lecturer at Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia. His current research interest includes financial reporting, corporate governance and education.
PUBLICATION CHART
LIST OF PUBLICATION
Prof. Madya Dr. Rokiah Bt. Ishak, Prof. Dr. Hasnah Bt Kamardin, Dr. Faisol B Elham, (2025). Key Audit Matters: Do Firm Characteristics Matter?. Proceedings of the International Postgraduate Symposium on Accounting Studies (IPSAS) 2025, (), 57 - 65.
Dr. Faisol B Elham, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Prof. Madya Dr. Rokiah Bt. Ishak, (2024). ESG Reporting and Accounting Conservatism of Malaysian Firms. Paper Asia, 40(5b), 215 - 220.
Haris Bin Abd Wahab, Muhammad Faizal Bin A. Ghani, Dr. Faisol B Elham, Mazriza Binti Osman, (2023). MEDIATING ROLE OF EMPLOYEE EMPOWERMENT IN THE RELATIONSHIP BETWEEN HRM PRACTICES AND EMPLOYEE JOB SATISFACTION . Malaysian Online Journal of Educational Management, 11(3), 63 - 77.
Prof. Dr. Abdullah B Hj Abdul Ghani, Prof. Madya Dr. Fathilatul Zakimi Bin Abdul Hamid, Dr. Faisol B Elham, Md. Suhaimi Bin Md. Saleh, Mohamad Sharofi B. Haji Ismail, Muhammad Hanif Bin Abdul Kadir - (Matric No: 902615), Prof. Dr. Zaleha Bte Othman, Prof. Madya Dr. Rohami Bin Shafie, Dr. Nasri Bin Naiimi, (2017). Isu-isu Dalam Pengurusan dan Pelaporan Wakaf, Zakat dan Baitulmal Di Malaysia. IPN JOURNAL of Research and Practice in Public Sector Accounting and Management, Volume 7(1), 41 - 52.
Prof. Madya Dr. Noriah Bt Che Adam, Prof. Madya Dr. Nor Asma Bt. Lode, Dr. Faisol B Elham, (2019). Hubungan antara Tadbir Urus Korporat dan Penyataan Semula Penyata Kewangan di Malaysia. Journal of Advanced Research in Business and Management Studies, 16(1), 28 - 43.
Dr. Faisol B Elham, Prof. Madya Dr. Noriah Bt Che Adam, Prof. Madya Dr. Nor Asma Bt. Lode, (2019). Penyataan Semula Penyata Kewangan di Kalangan Syarikat-Syarikat Tersenarai di Malaysia. Journal of Advanced Research in Business and Management Studies, 15(1), 14 - 22.
Dr. Faisol B Elham, Nur Fauzan Azwani Mat Nasir, Amalina Ayub, Muhammad Faizal A. Ghani,, Ahmad Muhaimin Mat Jusoh, (2018). Amalan Penambahbaikan Sekolah Menengah Agama Swasta Cemerlang: Persepsi Pemimpin Sekolah. Online Journal of Islamic Education, 6(1), 20 - 40.
Norfariza Mohd Radzi , Norfariza Mohd Radzi , Muhammad Faizal A. Ghani, Husaina Banu Khanayatullah , Zuraidah Binti Abdullah - (Matric No: 902672), Dr. Faisol B Elham, Maszuria A. Ghani , Amalina Ayub, Saedah Siraj, (2017). MASALAH DISIPLIN MURID ISLAM: STRATEGI DAN PENYELESAIAN TERHADAP KURIKULUM PENDIDIKAN ISLAM . Jurnal Hadhari, 9(1), 91 - 110.
Abdul Zairul Abd. Rahim, Muhammad Faizal A. Ghani, Nurul Shazrah Mohd Sariffuddin , Dr. Faisol B Elham, (2017). CABARAN PELAKSANAAN PROGRAM INTERVENSI ANJURAN PERSATUAN IBU BAPA DAN GURU DI SEKOLAH RENDAH AGAMA SWASTA: SATU KAJIAN AWAL. Jurnal Kurikulum & Pengajaran Asia Pasifik., 5(2), 66 - 84.
Norazizah Che Mat, Muhammad Faizal A. Ghani, Nor Farizah Mohd Radzi, Dr. Faisol B Elham, (2017). Effective leadership model for leaders in higher educational institution Majlis Amanah Rakyat: A Partial Least Square analysis. Global Business and Economics Research Journal, 6(1), 18 - 26.
Muhammad Faizal Abdul Ghani, Zaharah Hussin, Dr. Faisol B Elham, Ainoor Mahfuzah Ahmad, Abdul Khalil Adnan, Norfariza Mohd. Radzi, (2016). Program Pembangunan Profesionalisme Guru Sekolah Berprestasi Tinggi. Jurnal Kepimpinan Pendidikan , 3(3), 76 - 103.
Muhammad Faizal Abdul Ghani, Ainoor Mahfuzah Ahmad , Dr. Faisol B Elham, Maszuria A. Ghani, (2016). Cabaran keberkesanan sekolah: Persepsi Sekolah Menengah Kebangsaan Agama Berprestasi Tinggi . Journal of Issues in Education, 40(-), 1 - 30.
Amirafiza Zaitun Mohd Jackie, Dr. Faisol B Elham, Muhammad Faizal A. Ghani, (2016). Keberkesanan Pengajaran Guru Tadika: Satu Kajian Awal. Jurnal Kepimpinan Pendidikan , 3(4), 72 - 95.
Dr. Faisol B Elham, Amin B Ali, Dr. Ahmadasri B. Alaudin, (2014). Does Accountability be Discharged through Performance Measurement Systems?. Procedia: Social Behavioral Sciences, 164(-), 421 - 428.
Dr. Faisol B Elham, Muhammad Faizal A. Ghani, Zulkifli Awang, Shahril@Charil Marzuki, (2014). Pengajaran Mata Pelajaran Pendidikan Jasmani Di Sekolah Menengah Kawasan Bandar Dan Luar Bandar: Perspektif Murid. Jurnal Kepimpinan Pendidikan , 1(3), 54 - 76.
Muhammad Faizal A. Ghani, Ahmed Abdullah Ali Al-Ghefeili, Dr. Faisol B Elham, (2014). School-based management in Oman: school community’s views and understanding. Global Business and Economics Research Journal, 3(1), 55 - 67.
Husaina Banu Kenayathulla, Dr. Faisol B Elham, Radzuan Kassim, Saedah Siraj , Shahril@Charil Marzuki, Muhammad Faizal A. Ghani, (2013). Amalan Sekolah Cemerlang Di Sekolah Berasrama Penuh Dan Sekolah Menengah Kebangsaan Agama: Satu Perbandingan. Online Journal of Islamic Education, 1(2), 30 - 50.
RESEARCH PIE
LIST OF RESEARCH
KEY AUDIT MATTERS AND FINANCIAL REPORTING QUALITY: THE CASE ON TOP 100 LISTED COMPANIES IN MALAYSIA (2023), Leader, Universiti
ESG REPORTING AND ACCOUNTING CONSERVATISM IN MALAYSIA (2022), Member, Universiti
PERAKAUNAN DAN PELAPORAN KEWANGAN ISLAM BAGI INSTITUSI WAKAF, ZAKAT DAN BAITULMAL DI MALAYSIA FASA 2, 2017 (2017), Member, Kementerian/agensi lain
PEMBENTUKAN MODEL PROGRAM PERKEMBANGAN PROFESIONAL PENGAJARAN GURU MALAYSIA (2014), Member, Lain-lain
EXERCUTIVE REMUNERATION AND REAL EARNINGS MANAGEMENT (2011), Member, Universiti
CORPORATE GOVERNANCE AND THE EXTENT OF DIRECTORS' REMUNERATION DISLOSURE (2011), Member, Universiti
FACTORS INFLUENCING CHOICE OF PROGRAMME OF STUDY AMONG MATRICULATION STUDENTS IN UNIVERSITI UTARA MALAYSIA (1999), Member, Universiti
INSTITUTIONAL SHAREHOLDINGS AND FINANCIAL CHARACTERISTCS OF MALAYSIAN LISTED COMPANIES (1996), Member, Universiti
CONSULTATION
Year Title Membership Funder Level Status
2000 Research on the information system in radicare (m) sdn. bhd. Member Private National Completed
INTELLECTUAL PROPERTIES
Year Reference No IP Type Title of Inventor (Principal Inventor/Member) Status of IP
UNDERGRADUATE
Course Code Course Name
KF2033 Financial accounting ii
KM2013 Management accounting i
KF2023 Financial accounting i
BKAX4908 Practicum
SDG2031 Living in the multi-cultural society
KE1013 Business accounting
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
KF3043 Advanced financial accounting i
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
BKAX4912 Practicum
SDG1031 Personal development and character building
KAF3123 Analysis and use of financial statements
KAF3123 Analysis and use of financial statements
BKAX4912 Practicum
SDG1011 High touch communication
SDG1011 High touch communication
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKAR3043 Financial accounting and reporting iv
KF2033 Financial accounting ii
KF3053 Advanced financial accounting ii
BKAX4908 Practicum
BKAX4908 Practicum
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
KM2013 Management accounting i
SDG1011 High touch communication
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKAF1023 Introduction to financial accounting
KE1013 Business accounting
KF3053 Advanced financial accounting ii
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
KX2016 Practicum
VQ2223 Practicum
KAX4998 Practicum
KF3053 Advanced financial accounting ii
KF3053 Advanced financial accounting ii
KE1013 Business accounting
BKAX4912 Practicum
KF3043 Advanced financial accounting i
SDG3011 Management ethics
SDG3011 Management ethics
BKAR1013 Financial accounting and reporting i
BKAR1013 Financial accounting and reporting i
BKAR1013 Financial accounting and reporting i
BKARK1013 Financial accounting and reporting i
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKARK1013 Financial accounting and reporting i
BKARK1013 Financial accounting and reporting i
BKARK3043 Financial accounting and reporting iv
BKARK3043 Financial accounting and reporting iv
SDG3021 Patriotism and volunteerism
BKAXK49412 Industrial training
BKAX4908 Practicum
BKAX4912 Practicum
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
BKARK3043 Financial accounting and reporting iv
BKARK3043 Financial accounting and reporting iv
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
KF2023 Financial accounting i
KF2023 Financial accounting i
KF2033 Financial accounting ii
BKARK3043 Financial accounting and reporting iv
BKAR3033 Financial accounting and reporting iii
KAX4998 Practicum
BKAR3043 Financial accounting and reporting iv
KAF1023 Introduction to financial accounting
KAF1023 Introduction to financial accounting
KE1013 Business accounting
BKAL1013 Business accounting
BKAX4912 Practicum
KA3323 Auditing ii
BKAX4912 Practicum
KF3053 Advanced financial accounting ii
KF3053 Advanced financial accounting ii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
SDG1021 Thinking skill
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
VQ2223 Practicum
KF2023 Financial accounting i
KF3043 Advanced financial accounting i
KF3053 Advanced financial accounting ii
BKAF1023 Introduction to financial accounting
BKAF1023 Introduction to financial accounting
SDG2021 Entrepreneurship
BKAX4912 Practicum
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
SDG1021 Thinking skill
SDG1021 Thinking skill
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKAX4908 Practicum
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
SDG3021 Patriotism and volunteerism
SDG3021 Patriotism and volunteerism
KF3063 Accounting theory and practice
BKAX4912 Practicum
BKAX4912 Practicum
KF2023 Financial accounting i
KF3043 Advanced financial accounting i
BKAX4912 Practicum
EEP2032 Living in the multi-cultural society
KX2016 Practicum
KX3018 Practicum
KX3018 Practicum
EEP2032 Living in the multi-cultural society
KF2023 Financial accounting i
KF2033 Financial accounting ii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
KF1012 Accounting principles
KF2023 Financial accounting i
BKAX4908 Practicum
EEP1032 Personal development and character building
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
SDG2011 Personal financial planning
SDG2011 Personal financial planning
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
SDG2031 Living in the multi-cultural society
SDG2031 Living in the multi-cultural society
KF3043 Advanced financial accounting i
BKARK1014 Financial reporting i
BKAX4908 Practicum
BKARK3043 Financial accounting and reporting iv
VQ2223 Practicum
BKAX4912 Practicum
BKAX4908 Practicum
BKAX4908 Practicum
BKAX4908 Practicum
POSTGRADUATE
Course Code Course Name
SUPERVISION
Matric Name Status Title
832234 NOR SYAZWANI BINTI ZAMRI Completed Assessing the Determinants of Artificial Intelligence (AI) Adoption in Learning Among Accounting Students at Universiti Utara Malaysia (UUM)
901488 Mohammad Tariq Hasan Completed The Effect of IFRS Adoption on Earnings Management and the Moderating Role of Corporate Governance: Evidence from Bangladesh
906765 AHMED F A ISSA Not Active The Impact of corporate governance on the voluntary disclosure in public shareholding companies listed on the Palestine Exchange PEX
907258 HUANG TING Active ANALYSING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE POLICIES, CEO DECISION MAKING, AND CSR DISCLOSURE QUALITY LISTED IN MALAYSIA
 
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