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. Dr. Hasnah Bt Kamardin, Dr. Faisol B Elham, Prof. Madya Dr. Rokiah Bt. Ishak, (2025). Key Audit Matters: Do Firm Characteristics Matter?. Proceedings of the International Postgraduate Symposium on Accounting Studies (IPSAS) 2025, (), 57 - 65.
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.
Dr. Faisol B Elham, Haris Bin Abd Wahab, Muhammad Faizal Bin A. Ghani, 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. Rohami Bin Shafie, Md. Suhaimi Bin Md. Saleh, Prof. Dr. Zaleha Bte Othman, Mohamad Sharofi B. Haji Ismail, Muhammad Hanif Bin Abdul Kadir - (Matric No: 902615), Dr. Nasri Bin Naiimi, Dr. Faisol B Elham, Prof. Madya Dr. Fathilatul Zakimi Bin Abdul Hamid, (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.
Dr. Faisol B Elham, Prof. Madya Dr. Noriah Bt Che Adam, Prof. Madya Dr. Nor Asma Bt. Lode, (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, Amalina Ayub, Ahmad Muhaimin Mat Jusoh, Muhammad Faizal A. Ghani,, Nur Fauzan Azwani Mat Nasir, (2018). Amalan Penambahbaikan Sekolah Menengah Agama Swasta Cemerlang: Persepsi Pemimpin Sekolah. Online Journal of Islamic Education, 6(1), 20 - 40.
Zuraidah Binti Abdullah - (Matric No: 902672), Dr. Faisol B Elham, Maszuria A. Ghani , Saedah Siraj , Amalina Ayub, Muhammad Faizal A. Ghani, Norfariza Mohd Radzi , Norfariza Mohd Radzi , Husaina Banu Khanayatullah, (2017). MASALAH DISIPLIN MURID ISLAM: STRATEGI DAN PENYELESAIAN TERHADAP KURIKULUM PENDIDIKAN ISLAM . Jurnal Hadhari, 9(1), 91 - 110.
Dr. Faisol B Elham, Muhammad Faizal A. Ghani, Abdul Zairul Abd. Rahim, Nurul Shazrah Mohd Sariffuddin, (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.
Dr. Faisol B Elham, Muhammad Faizal A. Ghani, Norazizah Che Mat, Nor Farizah Mohd Radzi, (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.
Ainoor Mahfuzah Ahmad, Muhammad Faizal Abdul Ghani, Abdul Khalil Adnan, Norfariza Mohd. Radzi, Zaharah Hussin, Dr. Faisol B Elham, (2016). Program Pembangunan Profesionalisme Guru Sekolah Berprestasi Tinggi. Jurnal Kepimpinan Pendidikan , 3(3), 76 - 103.
Muhammad Faizal Abdul Ghani, Dr. Faisol B Elham, Maszuria A. Ghani, Ainoor Mahfuzah Ahmad, (2016). Cabaran keberkesanan sekolah: Persepsi Sekolah Menengah Kebangsaan Agama Berprestasi Tinggi . Journal of Issues in Education, 40(-), 1 - 30.
Amirafiza Zaitun Mohd Jackie, Muhammad Faizal A. Ghani, Dr. Faisol B Elham, (2016). Keberkesanan Pengajaran Guru Tadika: Satu Kajian Awal. Jurnal Kepimpinan Pendidikan , 3(4), 72 - 95.
Amin B Ali, Dr. Ahmadasri B. Alaudin, Dr. Faisol B Elham, (2014). Does Accountability be Discharged through Performance Measurement Systems?. Procedia: Social Behavioral Sciences, 164(-), 421 - 428.
Muhammad Faizal A. Ghani, Zulkifli Awang, Dr. Faisol B Elham, 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.
Ahmed Abdullah Ali Al-Ghefeili, Dr. Faisol B Elham, Muhammad Faizal A. Ghani, (2014). School-based management in Oman: school community’s views and understanding. Global Business and Economics Research Journal, 3(1), 55 - 67.
Shahril@Charil Marzuki, Husaina Banu Kenayathulla, Muhammad Faizal A. Ghani, Saedah Siraj , Radzuan Kassim, Dr. Faisol B Elham, (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
BKAX4912 Practicum
SDG3021 Patriotism and volunteerism
SDG3021 Patriotism and volunteerism
BKAR3043 Financial accounting and reporting iv
BKAX4908 Practicum
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
KAX4998 Practicum
KAF1023 Introduction to financial accounting
KAF1023 Introduction to financial accounting
SDG1031 Personal development and character building
VQ2223 Practicum
KAF3123 Analysis and use of financial statements
KAF3123 Analysis and use of financial statements
BKAX4912 Practicum
KF3043 Advanced financial accounting i
KAX4998 Practicum
KX2016 Practicum
SDG1011 High touch communication
SDG1011 High touch communication
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
KE1013 Business accounting
BKARK3043 Financial accounting and reporting iv
BKARK3043 Financial accounting and reporting iv
EEP2032 Living in the multi-cultural society
SDG1011 High touch communication
SDG2011 Personal financial planning
SDG2011 Personal financial planning
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
SDG2021 Entrepreneurship
SDG3021 Patriotism and volunteerism
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKARK1014 Financial reporting i
SDG1021 Thinking skill
SDG1021 Thinking skill
BKARK3043 Financial accounting and reporting iv
KF2023 Financial accounting i
BKAF1023 Introduction to financial accounting
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
KF3043 Advanced financial accounting i
KF3053 Advanced financial accounting ii
BKAX4912 Practicum
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
BKAX4908 Practicum
BKAF1023 Introduction to financial accounting
BKAF1023 Introduction to financial accounting
KF3053 Advanced financial accounting ii
KF3053 Advanced financial accounting ii
BKAX4908 Practicum
BKAX4908 Practicum
BKAX4908 Practicum
BKAXK49412 Industrial training
KF3053 Advanced financial accounting ii
KF2023 Financial accounting i
BKARK3043 Financial accounting and reporting iv
BKARK3043 Financial accounting and reporting iv
BKARK3043 Financial accounting and reporting iv
KF1012 Accounting principles
BKAX4912 Practicum
KF2023 Financial accounting i
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
EEP1032 Personal development and character building
BKAX4912 Practicum
BKAR3043 Financial accounting and reporting iv
SDG2031 Living in the multi-cultural society
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
VQ2223 Practicum
BKARK2024 Financial reporting ii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKARK1013 Financial accounting and reporting i
BKAX4912 Practicum
BKAR1013 Financial accounting and reporting i
BKAR1013 Financial accounting and reporting i
BKARK1013 Financial accounting and reporting i
BKARK1013 Financial accounting and reporting i
BKAR1013 Financial accounting and reporting i
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
KM2013 Management accounting i
BKAX4908 Practicum
BKAX4912 Practicum
VQ2223 Practicum
BKAX4912 Practicum
KE1013 Business accounting
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKAR3033 Financial accounting and reporting iii
BKALK1013 Business accounting
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
KF3043 Advanced financial accounting i
EEP2032 Living in the multi-cultural society
BKAX4908 Practicum
KF2023 Financial accounting i
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
KF3043 Advanced financial accounting i
KF3063 Accounting theory and practice
BKAX4908 Practicum
KX2016 Practicum
BKAR3043 Financial accounting and reporting iv
KX3018 Practicum
KF2023 Financial accounting i
KF2033 Financial accounting ii
KE1013 Business accounting
KF3043 Advanced financial accounting i
KF2033 Financial accounting ii
SDG3011 Management ethics
SDG3011 Management ethics
KM2013 Management accounting i
BKAX4908 Practicum
SDG1021 Thinking skill
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
KF2033 Financial accounting ii
KF3053 Advanced financial accounting ii
BKAL1013 Business accounting
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
KF2023 Financial accounting i
KF2023 Financial accounting i
KF2033 Financial accounting ii
KE1013 Business accounting
BKAXK49412 Industrial training
KF3053 Advanced financial accounting ii
KF3053 Advanced financial accounting ii
BKAX4912 Practicum
BKAX4912 Practicum
SDG2031 Living in the multi-cultural society
BKAX4908 Practicum
BKAX4912 Practicum
SDG2031 Living in the multi-cultural society
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
KA3323 Auditing ii
BKAF3073 Financial accounting & reporting iv
BKAF3073 Financial accounting & reporting iv
KX3018 Practicum
BKAR3043 Financial accounting and reporting iv
BKAR3043 Financial accounting and reporting iv
BKAF3063 Financial accounting & reporting iii
BKAF3063 Financial accounting & reporting iii
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)
835265 Ayub Abdi Hashi Active The Relationship Between Public Financial Management Practices and Financial Sustainability in Galmudug State of Somalia
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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