ASSOCIATE PROFESSOR DR. AKMALIA BINTI MOHAMAD ARIFF
Faculty of Business, Economics & Social Development
akmalia.ariff@umt.edu.my
https://wise.umt.edu.my/akmalia.ariff
Executive Summary
-
Expertise
APPLIED SOCIAL SCIENCE AND HUMANITIES
Accounting
Financial Accounting
Financial Accounting
Publications
Indexed Journal (Scopus & Wos)
Non-Indexed Journal
Books
Chapter In Books
Proceedings
RM763,352.81
Approved Grants
15
H-Index (Scopus)
17
Number of Projects
17
Total Postgraduate Students
PUBLICATIONS
Journals
Note: This list is compiled based on data from the last five years.
| No. | Article Title | Year | Journals | Indexing | Authorship |
|---|---|---|---|---|---|
| 1 | Ethical Commitment, Institutional Investors And Financial Performance: Malaysian Evidence | 2022 | International Journal Of Finance & Economics | WoS | Co Author |
| 2 | Corporate Sustainability Commitment And Cash Holding: Evidence From Islamic Banks In Malaysia | 2022 | Journal Of Islamic Accounting And Business Research | Scopus | Co Author |
| 3 | The Impact Of Political Instability On Financial Development, Economic Growth, Economic Growth Volatility And Financial Stability In Developing Countries | 2024 | Theoretical And Practical Research In The Economic Fields | Scopus | Co Author |
| 4 | Nonlinear Effects Of Board Size And Board Independence On Corporate Sustainability Performance: International Evidence | 2024 | Corporate Governance-the International Journal Of Business In Society | WoS | Co Author |
| 5 | Women On Board, Strength Of Auditing And Reporting Standards And Analysts` Forecasts Accuracy: International Evidence | 2022 | Journal Of Applied Accounting Research | Scopus | Co Author |
| 6 | A Qualitative Study On The Elements Of Ethical Culture Among The Managers Of Small And Medium-sized Enterprises (smes) In Malaysia | 2024 | Asian Journal Of Business Ethics | WoS | Co Author |
| 7 | Ethical Practices And Financial Reporting Quality In Malaysian Smes: The Perception Of Financial Report Preparers | 2025 | International Journal Of Business Governance And Ethics | Scopus | Co Author |
| 8 | Vaccine Injury Compensation Mechanism For Adverse Events Caused By Covid 19 Vaccines In Southeast Asian Countries | 2023 | Journal Of Undergraduate Research | MyCitex | Co Author |
| 9 | Financial Reporting Quality During Covid-19 Pandemic: International Evidence | 2023 | Asian Academy Of Management Journal Of Accounting And Finance | Scopus | Corresponding Author |
| 10 | Non-linearities Caused By “too Much Finance Effect”: Exploring The Myth And Reality For Developed And Developing Countries | 2024 | Sage Open | Scopus | Co Author |
| 11 | A Survey Dataset Of Ethical Culture And Financial Reporting Quality In Malaysian Small And Medium Enterprises | 2024 | Data In Brief | Scopus | Co Author |
| 12 | A Solution Towards A Viable Compensation Mechanism For Injury From Covid-19 Vaccines In Malaysia: A Qualitative Study | 2024 | Heliyon | Scopus | Corresponding Author |
| 13 | Corporate Risk-taking, Financial Constraints And Cash Holdings: Evidence From Saudi Arabia | 2024 | International Journal Of Islamic And Middle Eastern Finance And Management | WoS | Corresponding Author |
| 14 | Analysis Of Intangible For Small And Medium-sized Technology Companies In Malaysia | 2025 | Umt Journal Of Undergraduate Research | MyCitex | Corresponding Author |
| 15 | Religiosity And External Whistleblowing Intention | 2023 | Asian Journal Of Business And Accounting | Scopus | Corresponding Author |
| 16 | Audit Firm Tenure And Corporate Tax Avoidance: Evidence Spanning Covid-19 Pandemic | 2024 | Journal Of Financial Crime | Scopus | Co Author |
| 17 | Exploring The Moderating Effect Of Regulatory Quality On The Relationship Between Financial Development And Economic Growth/economic Volatility For Developed And Developing Countries | 2024 | Borsa Istanbul Review | Scopus | Co Author |
| 18 | The Impact Of Political Instability On Financial Development, Economic Growth, Economic Growth Volatility And Financial Stability In Developing Countries | 2024 | Theoretical And Practical Research In The Economic Fields | Scopus | Co Author |
| 19 | The Role Of Education In Moderating The Impact Of Development On Environmental Sustainability In Oecd Countries | 2024 | Discover Sustainability | Scopus | Co Author |
| 20 | Financial Distress And Tax Avoidance: The Moderating Effect Of The Covid-19 Pandemic | 2023 | Asian Journal Of Accounting Research | Scopus | Main Author, Corresponding Author |
| 21 | Non-linearities Caused By Too Much Finance Effect: Exploring The Myth And Reality For Developed And Developing Countries | 2024 | Sage Open | WoS | Co Author |
| 22 | Board Attributes And Financial Distress During Health Crisis: Evidence From Malaysia | 2024 | Management And Accounting Review | Scopus | Co Author |
| 23 | Higher Education Institution President’s Career Background And Its Relation To Sustainability Performance Of Higher Education Institution | 2026 | Discover Sustainability | Scopus | Co Author |
| 24 | Corporate Esg Performance, Shariah-compliant Status And Cash Holdings | 2023 | Journal Of Islamic Accounting And Business Research | Scopus | Main Author |
| 25 | Corporate Risk-taking And Cash Holdings: The Moderating Effect Of Investor Protection | 2023 | Capital Markets Review | MyCitex | Corresponding Author |
| 26 | Does Labour Social Responsibility Disclosure Affect Financial Performance? Evidence From Indonesia | 2023 | Jurnal Akuntansi Dan Auditing Indonesia | Non-Index | Co Author |
| 27 | Financial Constraints, Corporate Tax Avoidance And Environmental, Social And Governance Performance | 2024 | Corporate Governance-the International Journal Of Business In Society | WoS | Main Author, Corresponding Author |
| 28 | Systematic Literature Review And Bibliometric Analysis Of Green Finance And Renewable Energy Development | 2024 | Sustainable Development | WoS | Co Author |
Books
| No. | Book Title | Year | Publisher | Authorship |
|---|---|---|---|---|
| 1 | Financial Accounting And Reporting : A Practice Guide | 2022 | Penerbit Umt | |
| 2 | Perancangan Dan Pengurusan Kewangan Peniaga Kecil | 2022 | Penerbit Umt |
Chapter In Books
| No. | Book Title | Chapter Title | Year | Publisher | Authorship |
|---|
Proceeding
| No. | Article Title | Year | Proceeding | Indexing | Authorship |
|---|---|---|---|---|---|
| 1 | Esg In Small And Medium-sized Enterprises: Malaysian Perspectives | 2024 | E3s Web Of Conferences | Scopus | Co Author |
| 2 | Owner-managers’ Perceptions Of Ethical Culture In Malaysian Small Medium Enterprises (smes) | 2023 | Lecture Notes In Networks And Systems | Scopus | Co Author |
| 3 | Own Your Own Business (oyobizz) | 2022 | New Academia Learning Innovation (nali) 2022 Exhibition & Competition | none | Co Author |
RESEARCH GRANTS
Note: This list is compiled based on data from the last five years.
| No. | Grant Title | Role | Level | Funder | Value (RM) | Status |
|---|---|---|---|---|---|---|
| 1 | Earning Sustainability And Capital Structure Adjustment Speed: The Moderating Effect Of Firm Life Cycle | Co-Researcher | University | UMT | RM15,000.00 | In Progress |
| 2 | A New Digital Transformation Framework To Enhance Esg Performance For Public Listed Companies In Malaysia | Co-Researcher | National | KEMENTERIAN PENDIDIKAN TINGGI (KPT) | RM84,700.00 | In Progress |
| 3 | A Framework To Accelerate Esg Adoption Among Survival-mode Smes In Malaysia | Co-Researcher | National | KEMENTERIAN PENDIDIKAN TINGGI (KPT) | RM84,255.00 | In Progress |
| 4 | Identifying The Factors Of Sustainable Business Practices For Smes Survival | Co-Researcher | University | UMT | RM7,000.00 | In Progress |
| 5 | Ceo From Reputable University: Ethics Disclosure And Investment Efficiency | Co-Researcher | International | Universitas Airlangga | RM58,755.00 | In Progress |
| 6 | Modelling Environmental, Social, Governance (esg) And Circular Business For Smes In The New Normal | Co-Researcher | National | KEMENTERIAN PENGAJIAN TINGGI (KPT) | RM70,700.00 | In Progress |
| 7 | Corporate Sustainability Commitment, Institutional Investors And Financial Performance Among Malaysian Companies | Co-Researcher | University | UMT | RM7,000.00 | Completed |
| 8 | Financial Distress, Earnings Quality, And Corporate Performance : Pre And During Of Covid-19 Pandemic In Asean 5 | Co-Researcher | University | Universiti Teknologi MARA | RM10,000.00 | In Progress |
| 9 | Pembentukan Mekanisma Penyelesaian Pertikaian Pampasan Vaksin Covid-19 Di Malaysia | Co-Researcher | National | Kementerian Pengajian Tinggi (KPT) | RM78,590.00 | Completed |
| 10 | Pembentukan Mekanisma Penyelesaian Pertikaian Pampasan Vaksin Covid-19 Di Malaysia | Co-Researcher | National | Kementerian Pendidikan Malaysia (KPM) | RM78,590.00 | Completed |
| 11 | Covid-19 Pandemic, Financial Distress, Earnings Quality And Performance: Evidence From Emerging Markets | Co-Researcher | International | Interdisciplinary Research Center for Finance and Digital Economy, King Fahd University of Petroleum and Minerals | RM53,062.81 | In Progress |
| 12 | Complexities In Accounting Standards: Mitigating The Challenges Towards Financial Reporting Quality | Project Leader | University | UMT | RM7,000.00 | In Progress |
| 13 | Top Management Characteristics And Audit Report Timeliness: A Qualitative Analysis On Malaysian Public Universities | Co-Researcher | University | UMT | RM7,000.00 | Completed |
| 14 | Developing An Ethical Corporate Culture Framework To Enhance Financial Reporting Quality Of Smes | Co-Researcher | National | Kementerian Pendidikan Malaysia (KPM) | RM80,000.00 | Completed |
| 15 | Modelling A Business Digitization Advisory Framework For Small Medium Accounting Practitioners: A Rational Choice Theory Approach | Co-Researcher | National | Kementerian Pengajian Tinggi (KPT) | RM66,700.00 | In Progress |
| 16 | Developing A Mobile Application Of Financial Reporting For Mosques In Kuala Nerus, Terengganu | Co-Researcher | Private | SALIHIN RESEARCH & INNOVATION LAB | RM5,000.00 | Completed |
| 17 | Developing A Framework For Corporate Board Heterogeneity: Incorporating Human Capital Theory And The Resource Dependency Theory In Strengthening Business Sustainability And Societal Well-being | Co-Researcher | National | FRGS | RM50,000.00 | In Progress |
TEACHING
Note: This list is compiled based on data from the last five years.
| No. | Subject Name | Degree Level |
|---|---|---|
| 1 | Financial Accounting And Reporting 5 | Bachelor |
| 2 | Business Accounting | Bachelor |
| 3 | Integrated Case Study | Bachelor |
| 4 | Financial Accounting And Reporting 1 | Bachelor |
| 5 | Work Integrated Risk And Governance | Bachelor |
| 6 | Information Technology In Accounting | Bachelor |
| 7 | Accounting Work Integrated Learning Attachment | Bachelor |
| 8 | Financial Accounting And Reporting 4 | Bachelor |
| 9 | Financial Accounting And Reporting 3 | Bachelor |
| 10 | Financial Accounting And Reporting Iii | Bachelor |
| 11 | Accounting Work Integrated Learning Attachment | Bachelor |
| 12 | International Accounting | Bachelor |
| 13 | Cost And Managerial Accounting | Bachelor |
| 14 | Financial Accounting And Reporting 2 | Bachelor |
| 15 | Integrated Case Studies | Bachelor |
| 16 | Accounting Principles | Bachelor |
| 17 | Business Advisory Integrated Learning Attachment | Bachelor |
POSTGRADUATE STUDENT
Note: This list is compiled based on data from the last five years.
| No. | Student Name | Degree | Status |
|---|---|---|---|
| 1 | Fatima Saleh Abd Almajeed Al-hamshary | Doctor of Philosophy | Completed |
| 2 | Ng Foo Seng | Doctor of Philosophy | Ongoing |
| 3 | Wasim Ullah | Doctor of Philosophy | Completed |
| 4 | Siti Faizah Binti Zainal | Doctor of Philosophy | Completed |
| 5 | Nurul Huda Mustafa | Doctor of Philosophy | Ongoing |
| 6 | Aris Sanulika | Doctor of Philosophy | Ongoing |
| 7 | Zulfa Rosharlianti | Doctor of Philosophy | Ongoing |
| 8 | Abdullahi Zaharadeen Musa | Doctor of Philosophy | Ongoing |
| 9 | Tuan Mastiniwati Binti Tuan Mansor | Doctor of Philosophy | Ongoing |
| 10 | Mostafa Ahmed Mousa Mohamed | Doctor of Philosophy | Ongoing |
| 11 | Mahran Bin Daem | Doctor of Philosophy | Ongoing |
| 12 | Annie Mustika Putri | Doctor of Philosophy | Ongoing |
| 13 | Nur Najihah Binti Mohd Robi | Master | Completed |
| 14 | Nurul Masirah Binti Mustaffa | Master | Completed |
| 15 | Enok Rusmanah | Master | Ongoing |
| 16 | Farah Aisyah Binti Adenan | Master | Ongoing |
| 17 | Adrianna Balqisha Binti Asraf Rasman | Master | Ongoing |
INTELLECTUAL PROPERTIES
Note: This list is compiled based on data from the last five years.
| No. | IP Title | IP Type | IP Status | Reference ID | Year |
|---|---|---|---|---|---|
| 1 | Ethical Culture Framework For Sme In Malaysia | Copyright | Awarded | CRLY2023W04176 | 2023 |
| 2 | Interview Protocol For Sme's Players On Ethical Business Culture And Financial Reporting Quality | Copyright | Awarded | CRLY2022C04274 | 2022 |
| 3 | Instrumen Dan Protokol Temubual Bagi Pembentukan Mekanisme Penyelesaian Pertikaian Pampasan Vaksin Covid-19 Di Malaysia | Copyright | Awarded | LY2022W06393 | 2022 |
| 4 | Kerangka Pembentukan Mekanisme Penyelesaian Pertikaian Pampasan Vaksin Covid-19 Di Malaysia | Copyright | Awarded | LY2022W06394 | 2022 |
| 5 | Interview Protocol For Sme's Players On Ethical Business Culture And Financial Reporting Quality | Copyright | Pending | LY2022C04274 | 2022 |
CONSULTANCY
Note: This list is compiled based on data from the last five years.
| No. | Title | Date | Level | Client Name |
|---|---|---|---|---|
| 1 | Ahli Jk Audit Dan Pengurusan Risiko | 01/07/2024 - 01/07/2027 | National | Umt Jaya Holdings Sdn Bhd |
| 2 | Penasihat Teknikal Audit Interim Penyata Kewangan Tahun 2024 Umt | 01/08/2024 - 01/12/2024 | University | Bahagian Audit Dalam, Umt |
| 3 | Jawatankuasa Teknikal Audit Interim Penyata Kewangan Umt Tahun 2023 | 01/09/2023 - 01/12/2023 | University | Bahagian Audit Dalam, Umt |
| 4 | Associate Consultant Of Teaching Accountancy Firm (taf) | 01/12/2017 - 01/12/2022 | National | Clients Of Taf |
KNOWLEDGE TRANSFER
Note: This list is compiled based on data from the last five years.
| No. | Title | Year | Level | Collaborator | Funder |
|---|---|---|---|---|---|
| 1 | Pembangunan Sistem Penilaian Prestasi Akademik Versi-3 (e-prestasi V3) | 2023 - 2024 | University | University | none |
| 2 | Developing A Mobile Application Of Financial Reporting For Mosques In Kuala Nerus Terengganu | 2021 - 2022 | University | Industry | none |
AWARDS
| No. | Name of Awards/Recognition | Awarding Institution | Year Awarded | Level |
|---|---|---|---|---|
| 1 | Anugerah Tempat Ketiga Makalah Jurnal Terbaik Kemanusiaan Dan Sains Sosial (indeks Antarabangsa) | Majlis Penerbitan Ilmiah Malaysia (mapim) - Kpt | 2024 | National |
| 2 | Visiting Scholar To Tiiame National Research University | Tiiame National Research University | 2023 | International |
| 3 | Oyobizz Project | Universiti Teknologi Malaysia | 2022 | National |
| 4 | Bronze Award | Uniten | 2022 | National |
| 5 | Plenary, Asian Journal Of Accounting Research International Virtual Conference 2022 | Asian Journal Of Accounting Research | 2022 | International |
| 6 | Best Paper Award | Malaysian Finance Association | 2022 | International |
