Name	:	Mohd Hadafi bin Sahdan
Phone No.	:	049283940
Email	:	hadafi@uum.edu.my
School	:	UUM College of Business
Substantive Position	:
Current Position	:
Current Department	:	Perakaunan Tunku Puteri Intan Safinaz
Name in APA Format	:	NO_INITIAL

RESEARCHER'S INFORMATION

ACADEMIC QUALIFICATION

2019, PhD Perakaunan Forensik dan Alam Sekitar, University of Huddersfield, United Kingdom
2001, Masters Perakaunan (Sistem Maklumat), University of Queesland, Australia
1999, Bachelor Degree Perakaunan, , Universiti Utara Malaysia
1996, Diploma Perakaunan, Sultan Ahmad Shah, Kuantan, Politeknik

2019, PhD Perakaunan Forensik dan Alam Sekitar, University of Huddersfield, United Kingdom

2001, Masters Perakaunan (Sistem Maklumat), University of Queesland, Australia

1999, Bachelor Degree Perakaunan, , Universiti Utara Malaysia

1996, Diploma Perakaunan, Sultan Ahmad Shah, Kuantan, Politeknik

AWARDS & RECOGNITIONS

OVERVIEW

A lecturer in School of Accountancy specialized in Information Systems and Auditing. Completed research under IRPA Research Grant valued RM100,000 in 2006, Universiti Utara Malaysia Grant valued between RM3,000 to RM10,000 between 2003 to 2007. Published articles such as in International Journal of Business and Management, and Southern African Journal of Accountability and Auditing Research. Currently pursuing a PhD in Forensic Accounting Services.

A lecturer in School of Accountancy specialized in Information Systems and Auditing. Completed research under IRPA Research Grant valued RM100,000 in 2006, Universiti Utara Malaysia Grant valued between RM3,000 to RM10,000 between 2003 to 2007. Published articles such as in International Journal of Business and Management, and Southern African Journal of Accountability and Auditing Research. Currently pursuing a PhD in Forensic Accounting Services.

RESEARCH AREA

Forensic Accounting Audit (Including Social Audit, Forensic Audit, Environmental Audit) Corporate Governance (Including Accountability, Ethics, Integrity)

Forensic Accounting
Audit (Including Social Audit, Forensic Audit, Environmental Audit)
Corporate Governance (Including Accountability, Ethics, Integrity)

AREA OF EXPERTISE

Forensic Accounting Auditing Public Sector Accounting

Forensic Accounting
Auditing
Public Sector Accounting

LIST OF PUBLICATION

ARTICLE IN JOURNAL

	Auwalu Musa, Dr. Mohd Hadafi Bin Sahdan, Prof. Madya Dr. Fathilatul Zakimi Bin Abdul Hamid, Usman Ahmed Kumo, (2026). Role Of Institutional Factors And Environmental Policy In Improving Corporate Sustainability Initiatives In Nigerian Listed Non-Financial Firms. Journal Of International Business, Economics And Entrepreneurship, 11(1), 53 - 70.
	Dr. Mohd Hadafi Bin Sahdan, Nadhirah Binti Mohd Niza @ Mohd Nizal - (Matric No: 905260), Prof. Madya Dr. Rohaida Bt Abdul Latif, (2026). Corporate Strategic Innovation, Board Diversity, And The Moderating Role Of Board Independence: Evidence From An Emerging Islamic Economy.. Journal Of Islamic Accounting And Business Research, 1(1), 1 - 24.
	Dr. Mohd Hadafi Bin Sahdan, Prof. Madya Dr. Fathilatul Zakimi Bin Abdul Hamid, Usman Ahmed Kumo - (Matric No: 904437), (2024). The Role Of Board Attributes In Improving Disclosure Of Corporate Sustainability Reporting Practices Of Listed Financial Firms In Nigeria. Pakistan Journal Of Life And Social Sciences, 22(1), 43 - 57.
	Dr. Mohd Hadafi Bin Sahdan, Prof. Madya Dr. Fathilatul Zakimi Bin Abdul Hamid, Usman Ahmed Kumo - (Matric No: 904437), (2023). The Role Of Environmental Policy In Influencing Governance And Sustainability Practices Among Nigerian Quoted Companies: A Proposed Framework. International Journal Of Professional Business Review, 8(7), 1 - 30.
	Rini Lestari, Sri Fadilah, (2020). Internal Audit Effectiveness: A Case Of Indonesia. Journal Of Talent Development And Excellence, 12(2s), 625 - 638.
	Christopher J. Cowton, Julie E.Drake, (2020). Forensic Accounting Services In English Local Government And The Counter-Fraud Agenda. Public Money & Management, 1(1), 1 - 10.

	J Dieter Gloeck, Mohd Syahrir Bin Rahim - (Matric No: 901531), (2013). Internal Audit In The Federal Government Organizations Of Malaysia: The Good, The Bad And The Very Ugly?. Asian Journal Of Business And Governance, 2(1), 68 - 110.
	Rini Lestasi , Sri Fadilah, (2019). Internal Audit Effectiveness In Malaysia Indonesia: A Conceptual Framework. South East Asia Journal Of Contemporary Business, Economics And Law, 20(1), 33 - 38.
	Azham Md Ali, J.D. Gloeck, (2012). Internal Audit In The Statutory Bodies And Government-Linked Companies Of Malaysia (2005 – 2008): Dream Of Dreams?. Southern African Journal Of Accountability And Auditing Research, 13(1), 1 - 17.
	Azham Md Ali, Jd Gloeck, (2007). Internal Audit In The State And Local Governments Of Malaysia. Southern African Journal Of Accountability And Auditing Research, 7(1), 25 - 57.

	Teck Heang Lee, (2008). Audit Specialisation In Malaysia. International Journal Of Business And Management, 3(3), 91 - 99.
	J Dieter Gloeck, Mohd Syahrir Bin Rahim - (Matric No: 901531), (2012). Internal Audit In The Federal Government Organizations Of Malaysia: The Good, The Bad And The Very Ugly?. Asian Journal Of Business And Governance, 2(1), 68 - 111.

ARTICLE IN PROCEEDING

	Dr. Mohd Hadafi Bin Sahdan, Dr. Mohd. Amir Bin Mat Samsudin @ Mohd. Sham, (2025). Systematic Review On Fraud In The Malaysian Public Sector: A Research Proposal. Proceeding Of The 10Th Annual Ecofi Symposium (Aes)2025, (), 100 - 111.
	Dr. Mohd Hadafi Bin Sahdan, Dr. Mohd. Raime B. Ramlan, Dr. Shahifol Arbi Bin Ismail, Dr. Zakiyah Binti Sharif, (2025). Descriptive Insights Into Ai Integration In Accounting Education: A Survey Of Lecturers At A Malaysian University. Proceedings Of The International Postgraduate Symposium On Accounting Studies (Ipsas) 2025. Shaping The Future Of Accounting: Research, Reform, And Responsibility, (), 83 - 88.
	Dr. Mohd Hadafi Bin Sahdan, Dr. Mohd. Raime B. Ramlan, Dr. Mudzamir Bin Mohamed, Dr. Shahifol Arbi Bin Ismail, Prof. Madya Dr. Ku Maisurah Binti Ku Bahador, (2025). Segment-Sensitive Fintech Adoption And Financial Inclusion In Semi-Urban Malaysia: Insights From Kubang Pasu. Proceedings Of The 22Nd Asian Academic Accounting Association (Foura) Annual Conference 2025, (), - .
	Amdan Bin Mohamed, Dr. Mohd Hadafi Bin Sahdan, Dr. Mohd. Amir Bin Mat Samsudin @ Mohd. Sham, (2025). Elemen Kemanusiaan Dan Perantara Perkongsian Ilmu Tersirat Dengan Prestasi Perakaunan Dalam Penyumberan Luar Sistem Maklumat. Proceedings Of The 10Th Annual Ecofi Symposium (Aes) 2025, (), 344 - 355.
	Dr. Mohd Hadafi Bin Sahdan, Nadhirah Mohd Niza@ Mohd Nizal, Prof. Madya Dr. Rohaida Bt Abdul Latif, (2025). The Determinants Of Research And Development Intensity. Proceedings Of The 6Th International Conference On Accounting Research And Education (Icare 2025), (), 1 - 12.
	Dr. Mohd Hadafi Bin Sahdan, Dr. Rusniza Binti Abdul Rahman, Fathiyyah Abu Bakar - (Matric No: 92940), Prof. Madya Dr. Nor Zalina Binti Mohamad Yusof, (2022). Virtual Internship Program: A Curriculum Innovation. 5Th Qualitative Research Conference 2022, 1(1), 207 - 211.
	Dr. Mohd Hadafi Bin Sahdan, Dr. Rusniza Binti Abdul Rahman, Prof. Madya Dr. Fariza Hanim Binti Rusly, Prof. Madya Dr. Hazeline Bt. Ayoup, (2024). Unveiling Perspectives: Advancing Qualitative Research Methodologies In An Evolving Landscape. Proceedings Of The 6Th Uum International Qualitative Research Conference (Qrc) 2024, 6(1), 1 - 176.
	Dr. Mohd Hadafi Bin Sahdan, Dr. Zakiyah Binti Sharif, Md. Suhaimi Bin Md. Saleh, (2024). The Narrative Of Fraud: A Framing Analysis Of Two Leading Malaysian Newspapers. Qrc 2024 Unveiling Perspective: Advancing Qualitative Research Methodologies In An Evolving Landscape, 1(1), 166 - 172.
	Dr. Mohd Hadafi Bin Sahdan, Dr. Rusniza Binti Abdul Rahman, Prof. Madya Dr. Fathiyyah Binti Abu Bakar, Prof. Madya Dr. Nor Zalina Binti Mohamad Yusof, (2023). Qualitative Inquiry: Expanding The Boundaries Of Methodological And Theory. Proceedings Of The 5Th Uum International Qualitative Research Conference (Qrc 2022), 5(1), 1 - 224.
	Amdan Bin Mohamed, Dr. Mohd Hadafi Bin Sahdan, Dr. Mohd Hadzrami Bin Harun Rasit, Dr. Mohd. Amir Bin Mat Samsudin @ Mohd. Sham, (2023). Audit Reform: An Analysis Of Public Sector Audit. Proceedings Of The 5Th Uum International Qualitative Research Conference (Qrc 2022), (), 185 - 192.
	Rini Lestasi, Sri Fadilah, (2019). A Comparison Of The Zakat Institution : Internal Audit Effectiveness In Malaysia. Proceeding - 20Th Kuala Lumpur International Business, Economics And Law Conference, (21-22), 126 - 134.
	Rahaiza Md. Rejab, (2017). Gamification In Accounting Education: A Literature Review. Globalization And Accounting Practice: Opportunities And Challenges, 1(), 132 - 136.

BOOK

	(2010). Financial Accounting and Reporting, Petaling Jaya, Selangor:Pearson Malaysia Sdn. Bhd.
	(2008). Financial Accounting and Reporting 1, Pearson Malaysia Sdn. Bhd., Petaling Jaya, Selangor:Prentice Hall
	(2008). Financial Accounting and Reporting 2, Pearson Malaysia Sdn. Bhd, Selangor, Malaysia:Prentice Hall

CHAPTER IN BOOK

	(2021). Frauds and Financial Crimes Trends, Strategic Responses, and Implementation Issues in England and Wales (pp. 250 - 260), Frauds and financial crimes trends, strategic responses, and implementation issues in england and wales (pp. 250 - 260), 2 Park Sqyare, Milton Park Abingdon Oxon OX14 4RN:Routledge

(2021). Frauds and Financial Crimes Trends, Strategic Responses, and Implementation Issues in England and Wales (pp. 250 - 260), Frauds and financial crimes trends, strategic responses, and implementation issues in england and wales (pp. 250 - 260), 2 Park Sqyare, Milton Park Abingdon Oxon OX14 4RN:Routledge

LIST OF RESEARCH

	ARTIFICIAL INTELLIGENCE INTEGRATION IN ACCOUNTING EDUCATION: THE CURRENT SCENARIO IN TISSA-UUM (2023), Leader, UNIVERSITI
	EXPLORING THE IMPACT OF INTERNSHIP EXPERIENCE, SELFEFFICACY AND OUTCOME EXPECTATIONS ON ACCOUNTING CAREER GOAL: A SOCIAL COGNITIVE CAREER THEORY PERSPECTIVE (2023), Member, UNIVERSITI
	FINANCIAL INCLUSION THROUGH FINTECH PLATFORMS: ANALYZING THE ACCESSIBILITY AND IMPACT OF DIGITAL BANKING AND PAYMENT SERVICES TO REMOTE COMMUNITY IN KUBANG PASU, KEDAH (2023), Member, UNIVERSITI
	INTERNAL AUDIT EFFECTIVENESS: A CASE OF ZAKAT INSTITUTIONS IN MALAYSIA AND INDONESIA (2019), Leader, ANTARABANGSA
	THE PRACTICES OF MANAGEMENT CONSULTANTS IN MALAYSIAN PUBLIC SECTOR: MOVING FORWARD WITH NEW NATIONAL AGENDAS (2019), Leader, KPT
	INTERNAL AUDIT IN THE STATUTORY BODIES AND GOVERNMENT-LINKED COMPANIES OF MALAYSIA (2004), Member, MOSTI
	INFORMATION SYSTEM (IS) OUTSOURCING OF MALAYSIAN BANK INSTITUTIONS: AN EXPLORATORY STUDY (2004), Leader, UNIVERSITI
	INTERNAL AUDIT : THE VALUE AGENDA OF MALAYSIAN MANUFACTURING INDUSTRY (2004), Member, UNIVERSITI
	INTERNAL AUDIT IN THE FEDERAL GOVERNMENT MINISTRIES DEPARTMENTS AND AGENCIES OF MALAYSIA (2004), Member, KPT
	AUDIT SPECIALIZATION IN MALAYSIA (2003), Member, KPT
	INTERNAL AUDIT IN THE STATE AND LOCAL GOVERNMENT OF MALAYSIA (2003), Member, KPT

TEACHING EXPERIENCE

UNDERGRADUATE


Course Code	Course Name

BKAS2013	Accounting information systems

SDG3021	Patriotism and volunteerism

SDG3021	Patriotism and volunteerism

SDG3021	Patriotism and volunteerism

BKAX4912	Practicum

KAF2053	Financial accounting & reporting ii

KAF2053	Financial accounting & reporting ii

KAX4998	Practicum

KAF2053	Financial accounting & reporting ii

BKAX4908	Practicum

BKAX4908	Practicum

KAF2053	Financial accounting & reporting ii

KAF2053	Financial accounting & reporting ii

SDG3021	Patriotism and volunteerism

SDG3021	Patriotism and volunteerism

KA3133	information systems control and auditing

KAL3023	Public sector accounting

KAL3023	Public sector accounting

BKAX4912	Practicum

KS2013	Intro. to accounting information systems

BKAF2053	Financial accounting & reporting ii

BKAF3063	Financial accounting & reporting iii

BKANK1013	Basic accounting

KE3032	Company secretarial practices

SDG2011	Personal financial planning

SDG2011	Personal financial planning

SDG2021	Entrepreneurship

KAF3073	Advanced financial accounting ii

BKAXK49412	Industrial training

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

BKAX4912	Practicum

BKAL3023	Public sector accounting

KAL1013	Business accounting

BKAS1013	Information technology in accounting

BKAX4912	Practicum

BKAAK3023	Auditing and assurance ii

BKAF1023	Introduction to financial accounting

BKAF2053	Financial accounting & reporting ii

BKAF2053	Financial accounting & reporting ii

KF3043	Advanced financial accounting i

KF3043	Advanced financial accounting i

BKAXK49412	Industrial training

BKAL1013	Business accounting

BKAX4908	Practicum

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

KF3043	Advanced financial accounting i

KAF2053	Financial accounting & reporting ii

SDG1011	High touch communication

AA0023	Management accounting

SDG1021	Thinking skill

BKAXK49412	Industrial training

BKAX4912	Practicum

BKAXK49412	Industrial training

BKAX4912	Practicum

BKAF1023	Introduction to financial accounting

BKAA2013	Auditing and assurance i

BKAA2013	Auditing and assurance i

KS2013	Intro. to accounting information systems

BKAAK3023	Auditing and assurance ii

BKAX4912	Practicum

KX2016	Practicum

KX2016	Practicum

KX3018	Practicum

BKAAK2013	Auditing and assurance i

BKAX4908	Practicum

BKAL1013	Business accounting

BKAL1013	Business accounting

KAF2053	Financial accounting & reporting ii

KAF2053	Financial accounting & reporting ii

KAF2053	Financial accounting & reporting ii

SDG3011	Management ethics

KF3043	Advanced financial accounting i

VQ2223	Practicum

KX2016	Practicum

BKAAK2013	Auditing and assurance i

KF3043	Advanced financial accounting i

BKAA2013	Auditing and assurance i

BKAA2013	Auditing and assurance i

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

KF3043	Advanced financial accounting i

KF3043	Advanced financial accounting i

BKAL3023	Public sector accounting

BKAL3023	Public sector accounting

BKAL3023	Public sector accounting

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

SDG3011	Management ethics

SDG3011	Management ethics

KF3043	Advanced financial accounting i

KF3043	Advanced financial accounting i

BKAS1013	Information technology in accounting

BKAS1013	Information technology in accounting

BKAS1013	Information technology in accounting

BKAS1013	Information technology in accounting

SDG3021	Patriotism and volunteerism

BKAN1013	Basic accounting

SDG1011	High touch communication

SDG1021	Thinking skill

KAF2053	Financial accounting & reporting ii

KAF2053	Financial accounting & reporting ii

KAF2053	Financial accounting & reporting ii

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

BKAXK49412	Industrial training

SDG2021	Entrepreneurship

SDG2021	Entrepreneurship

SDG2031	Living in the multi-cultural society

KX3018	Practicum

KX3018	Practicum

BKAF1023	Introduction to financial accounting

SDG2011	Personal financial planning

POSTGRADUATE


Course Code	Course Name

BKAA5013	Issues in auditing and investigations

BPMZ6996	Project paper

BKAL5033	Seminar in corporate governance

SUPERVISION


Matric	Name	Status	Title

835331	NORZALIFAH AIDA BINTI MOHD NOR	Active	Cryptocurrency Tax Audit Competencies and Forensic Capabilities among Inland Revenue Board of Malaysia (IRBM) Officers

908786	ALI IBRAHIM AHMED AL-SAMMARRAIE	Not Active	THE ROLE OF INTERNAL AUDIT IN LIGHT OF FINANCIAL DEVELOPMENT AND DIGITAL TRANSFORMATION AND ITS IMPACT ON THE PERFORMANCE OF IRAQI BANKS

93663	Dea'a Al-Deen Omar Nawwaf Al-Sraheen	Completed	The Relationship between Corporate Governance Mechanism and Company Attributes and Accounting Conservatism of Jordanian Listed Companies

833820	AL RASHID ALI NAZAR MAJEED	Expected To Complete	Factors Contributing to Tax Compliance Intention Among Sole Traders in Iraq

903503	Yero, Jibril Ibrahim	Not Active	Effect of Earnings Management on Accrual Mispricing and Hedging: Evidence from Nigerian Listed Firms

904437	USMAN AHMED KUMO	Completed	Institutional Factors, Corporate Governance Attributes and Sustainability Initiatives of Nigerian Listed Firms: The Moderating Effect of Environmental Policy

905260	NADHIRAH BINTI MOHD NIZA @ MOHD NIZAL	Expected To Complete	Board Diversity, Board Independence, R&D Intensity, and Firm Performance: The Moderating Effect of Family Ownership on Board Diversity.

907562	LU QIANNAN	Active	A REVIEW OF THE IMPACT OF ACCOUNTING INFORMATION SYSTEM FOR EFFECTIVE INTERNAL CONTROL ON FIRM PERFORMANCE.