Name	:	Kamarul Bahrain bin Abdul Manaf
Phone No.	:	049287256
Email	:	kama1183@uum.edu.my
School	:	UUM College of Business
Substantive Position	:
Current Position	:
Current Department	:	Perakaunan Tunku Puteri Intan Safinaz
Name in APA Format	:	Abdul Manaf, K.B.

RESEARCHER'S INFORMATION

ACADEMIC QUALIFICATION

2011, PhD Perakaunan Kewangan, UUM, Universiti Utara Malaysia
1997, Masters Finance, University of Strathclyde, United Kingdom
1992, Bachelor Degree Perakaunan, University Of Miami, USA
1990, Diploma Associate in Arts, State Univ. of New York Buffalo, USA

2011, PhD Perakaunan Kewangan, UUM, Universiti Utara Malaysia

1997, Masters Finance, University of Strathclyde, United Kingdom

1992, Bachelor Degree Perakaunan, University Of Miami, USA

1990, Diploma Associate in Arts, State Univ. of New York Buffalo, USA

AWARDS & RECOGNITIONS

OVERVIEW

I am attached to the School of Accountancy. My area is Financial Accounting.

I am attached to the School of Accountancy. My area is Financial Accounting.

RESEARCH AREA

Financial Reporting (Including Accounting Regulation, Accounting Standards, Accounting Theory, Standard-Setting Process, Financial Reporting in Private and Public Sector Organisations) - -

Financial Reporting (Including Accounting Regulation, Accounting Standards, Accounting Theory, Standard-Setting Process, Financial Reporting in Private and Public Sector Organisations)
-
-

AREA OF EXPERTISE

FINANCIAL ACCOUNTING INTERNATIONAL ACCOUNTING CORPORATE GOVERNANCE

FINANCIAL ACCOUNTING
INTERNATIONAL ACCOUNTING
CORPORATE GOVERNANCE

LIST OF PUBLICATION

ARTICLE IN JOURNAL

	Prof. Madya Dr. Hazeline Bt. Ayoup, Prof. Madya Dr. Kamarul Bahrain Bin Abdul Manaf, Zhao Yang - (Matric No: 908207), (2025). Esg, Climate Risk, And Debt Management—Evidence From Chinese Listed Companies. International Journal Of Financial Studies, 13(3), 1 - 34.
	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.

	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.

	Muhammad Mustapha Bagudo - (Matric No: 95401), (2018). Corporate Governance Mechanisms And Compliance With International Financial Reporting Standards (Ifrs) In Nigeria. Herald National Academy Of Managerial Staff Of Culture And Arts, 1(1), 718 - 722.

	Ali Saleh Alarussi - (Matric No: 90579), Mohammed Gubran Mohammed Ahmed - (Matric No: 803925), (2018). The Effect Of Corporate Board Structure On Foreign Share Ownership: Listed Companies In Gulf Cooperation Council (Gcc) Countries. International Journal Of Business And Innovation, 4(1), 14 - 26.
	Mohamad Jais, (2018). Corporate Governance Practice In Malaysian Budget Hotel And Accommodation Cooperatives. Advances In Natural And Applied Sciences, 12(1), 19 - 22.


	Hassnain Raghib Talab - (Matric No: 95730), (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), (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), (2017). Board Governance Mechanisms And Sustainability Disclosure: A Moderating Role Of Intellectual Capital. Asian Journal Of Multidisciplinary Studies, 5(9), 163 - 189.
	Rokiah Ishak - (Matric No: 91086), (2016). The Influence Of Real Earnings On Malaysian Corporate Board Structure. The Social Sciences, 11(3), 7258 - 7262.

	Muhammad Mustapha Bagudo - (Matric No: 95401), (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.











	Rosmawati Mamat, (2000). The Importance Of Non-Technical Skills In Accounting Graduates. Malaysian Management Journal, 4(1&2), 89 - 101.


	Shamsul Nahar Abdullah, (2014). Women Directors Involvement In Malaysia. Australian Journal Of Basic And Applied Sciences, 8(5), 226 - 231.

ARTICLE IN PROCEEDING

BOOK

CHAPTER IN BOOK

	(2013). Contemporary Issues in Financial Reporting, Auditing & Corporate Governance (pp. 13 - 28), Contemporary issues in financial reporting, auditing & corporate governance (pp. 13 - 28), UUM:UUM Press

(2013). Contemporary Issues in Financial Reporting, Auditing & Corporate Governance (pp. 13 - 28), Contemporary issues in financial reporting, auditing & corporate governance (pp. 13 - 28), UUM:UUM Press

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

TEACHING EXPERIENCE

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

BKAXK49412	Industrial training

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	Expected To Complete	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