PROFESSOR DR. HAFIZA AISHAH BINTI HASHIM
Faculty of Business, Economics & Social Development
hafizaaishah@umt.edu.my
https://wise.umt.edu.my/hafizaaishah
Executive Summary
-
Expertise
APPLIED SOCIAL SCIENCE AND HUMANITIES
Accounting
Financial Accounting
Corporate Governance (Including Accountability, Ethics and Integrity)
Publications
Indexed Journal (Scopus & Wos)
Non-Indexed Journal
Books
Chapter In Books
Proceedings
RM589,665.00
Approved Grants
21
H-Index (Scopus)
10
Number of Projects
16
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 | Board Attributes And Environmental And Sustainability Performance: Moderating Role Of Environmental Teams In Asia And Europe | 2024 | Sustainable Futures | Scopus | Co Author |
| 2 | The Effect Of Corporate Governance Best Practices On The Quality Of Carbon Disclosures Among Malaysian Public Listed Companies | 2024 | Journal Of Sustainability Science And Management | Scopus | Co Author |
| 3 | The Role Of Education In Moderating The Impact Of Development On Environmental Sustainability In Oecd Countries | 2024 | Discover Sustainability | Scopus | Co Author |
| 4 | Board Characteristics And Audit Quality: The Moderating Effect Of Board Independence Change | 2024 | Cogent Social Sciences | WoS | Corresponding Author |
| 5 | 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 | Corresponding Author |
| 6 | Corporate Governance, Audit Committee Characteristics And Corporate Social Responsibility: Moderating Role Of Family Ownership | 2025 | Journal Of Financial Reporting And Accounting | WoS | Corresponding Author |
| 7 | Commercialization Of Academic Research: Assessing The Perception Of Academicians At A Public University In Malaysia | 2022 | Journal Of Applied Research In Higher Education | Scopus | Corresponding Author |
| 8 | Determinants Of Corporate Governance Disclosures Of Islamic Banks In Sudan: Implications For Shariah Governance | 2022 | Afro-asian Journal Of Finance And Accounting | Scopus | Co Author |
| 9 | Religiosity And External Whistleblowing Intention | 2023 | Asian Journal Of Business And Accounting | Scopus | Co Author |
| 10 | Unveiling The Impact Of Firm-characteristics On Sustainable Development Goals Disclosure: A Cross-country Study On Non-financial Companies In Asia | 2024 | Borsa Istanbul Review | Scopus | Corresponding Author |
| 11 | The Effect Of Board Of Directors Attributes, Environmental Committee And Institutional Ownership On Carbon Disclosure Quality | 2024 | Business Strategy And Development | WoS | Co Author |
| 12 | The Relationship Between Family Ownership, Governance Structure And Corporate Philanthropy | 2025 | Journal Of Asia Business Studies | WoS | Co Author |
| 13 | Economic Effects Of The 2024 us Presidential Election: Sector-wise Insights From India | 2025 | Journal Of Economic Studies | Scopus | Co Author |
| 14 | An Analysis Of Corporate Governance Factors Influencing Sustainability Reporting Disclosure In The Malaysian Agro-industry | 2025 | Asian Journal Of Accounting Research | Scopus | Co Author |
| 15 | The Effect Of Esg Disclosure On Firm Performance: Does Earnings Management Matter? | 2026 | Business Strategy And The Environment | Scopus | Corresponding Author |
| 16 | Governance Practices And Corporate Performance: Assessing The Competence Of Principal-based Guidelines | 2022 | Cogent Business And Management | Scopus | Co Author |
| 17 | The Moderating Role Of Ceo Race On The Relationship Between Ceo Masculinity And Company Financial Performance | 2023 | International Journal Of Business Governance And Ethics | Scopus | Corresponding Author |
| 18 | Ethical Commitment, Institutional Investors And Financial Performance: Malaysian Evidence | 2022 | International Journal Of Finance & Economics | WoS | Corresponding Author |
| 19 | Board Gender Diversity And Firm Performance: The Mediating Role Of Sustainability Disclosure | 2023 | Corporate Social Responsibility And Environmental Management | Scopus | Co Author |
| 20 | The Moderating Effect Of An Audit Committee On The Relationship Between Ownership Structure And Firm Performance: Evidence From Emerging Markets | 2023 | Cogent Business And Management | Scopus | Corresponding Author |
| 21 | Sustainability Disclosure And Firms` Performance In A Voluntary Environment | 2023 | Measuring Business Excellence | WoS | Co Author |
| 22 | Stock Market Reaction To Mandatory Sustainability Reporting: Does Carbon-intensity And Environmental, Social, And Governance Reputation Matter? | 2024 | Business Strategy And The Environment | WoS | Corresponding Author |
| 23 | Datasets For Sustainability Reporting Index Of Agricultural & Plantation Companies In Malaysia | 2025 | Data In Brief | WoS | Co Author |
| 24 | Exploring The Moderating Effect Of Regulatory Quality On The Relationship Between Esg Performance And Sdgs Disclosure: Evidence From Oecd Countries | 2025 | Sustainable Development | WoS | Corresponding Author |
| 25 | The Mediating Effect Of Financial Reporting Quality On Corporate Governance Effectiveness And Cost Of Debt | 2023 | Afro-asian Journal Of Finance And Accounting | Scopus | Co Author |
| 26 | Environmental And Social Disclosures Dataset For Malaysian Public Listed Companies | 2023 | Data In Brief | Scopus | Co Author |
| 27 | Female Representation On Boards And Carbon Disclosure Quality Among Malaysian Firms: Empirical Evidence From Carbon-intensive Industries | 2024 | Journal Of Sustainability Science And Management | Scopus | Co Author |
| 28 | The Moderating Role Of Board Gender Diversity In Esg And Firm Performance: Empirical Evidence From Gulf Countries | 2024 | Business Strategy And Development | WoS | Corresponding Author |
| 29 | Environmental, Social And Governance And Earnings Management Research: Current Trends And Future Research | 2025 | Accounting Research Journal | Scopus | Co Author |
| 30 | Does The Audit Committee Effectiveness Influence The Reporting Practice Of Ghg Emissions In Malaysia? | 2022 | Journal Of Sustainability Science And Management | Scopus | Co Author |
| 31 | The Moderating Role Of Ceo Power On The Relationship Between Environmental, Social And Governance Disclosure And Financial Performance In Emerging Market | 2023 | Environmental Science And Pollution Research | Scopus | Corresponding Author |
| 32 | Economic Effects Of The 2024 Us Presidential Election: Sector-wise Insights From India | 2025 | Journal Of Economic Studies | WoS | Corresponding Author |
| 33 | Testing The Short-termism Hypothesis: Institutional Investors, Family Control, And Capital Spending In Malaysia | 2022 | International Journal Of Innovation Studies | Scopus | Co Author |
| 34 | Investigating The Mediating Role Of Sustainability Disclosure In The Relationship Between Corporate Governance And Firm Performance In Jordan | 2022 | Management Of Environmental Quality: An International Journal | Scopus | Co Author |
| 35 | Ceo Facial Masculinity, Characteristics And Earnings Management | 2022 | Management And Accounting Review | Scopus | Corresponding Author |
| 36 | Ceo Masculine Behavior And Earnings Management: Does Ethnicity Matter? | 2023 | Journal Of Financial Reporting And Accounting | Scopus | Co Author |
| 37 | The Impact Of Longer Audit Committee Chair Tenure And Board Tenure On The Level Of Sustainability Disclosure: The Moderating Role Of Firm Size | 2023 | Business Strategy And Development | Scopus | Co Author |
| 38 | Directors’ Remuneration, Banks’ Specifics And Board Characteristics: The Case Of Indian Listed Banks | 2023 | International Journal Of Business Governance And Ethics | Scopus | Corresponding Author |
| 39 | Stock Market Reaction To Mandatory Climate Change Reporting: Case Of Bursa Malaysia | 2024 | Review Of Accounting And Finance | WoS | Corresponding Author |
| 40 | Corporate Governance And Sustainability Disclosure: Evidence From Jordan | 2022 | Corporate Governance-the International Journal Of Business In Society | WoS | Co Author |
| 41 | The Moderating Effect Of External Financing On The Relationship Between Integrated Reporting And Firm Value In Egypt | 2022 | Journal Of Financial Reporting And Accounting | Scopus | Corresponding Author |
| 42 | A Review Of The Influence Of Capital Structure On The Relationship Between Corporate Governance And Firm Performance | 2023 | International Journal Of Procurement Management | Scopus | Co Author |
| 43 | Should Esg Disclosure Be Mandatory? An Overview | 2024 | Journal Of Sustainability Science And Management | Scopus | Corresponding Author |
| 44 | Do Board Characteristics Influence Sustainability-related Disclosures? Evidence From An Emerging Market | 2024 | Journal Of Financial Reporting And Accounting | WoS | Co Author |
| 45 | A Survey Dataset Of Ethical Culture And Financial Reporting Quality In Malaysian Small And Medium Enterprises | 2024 | Data In Brief | Scopus | Corresponding Author |
| 46 | 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 |
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 |
|---|---|---|---|---|---|
| 1 | Studies In Systems, Decision And Control | Ceo’s Facial Masculinity, Testosterone Level, And Corporate Performance: Empirical Evidence From Malaysia | 2025 | Springer Science and Business Media Deutschland GmbH | Co Author |
| 2 | Contributions To Management Science | Corporate Ethics And Financial Reporting Quality: A Thematic Analysis From Accountants’ Perspectives | 2023 | Springer Science and Business Media Deutschland GmbH | Co Author |
Proceeding
| No. | Article Title | Year | Proceeding | Indexing | Authorship |
|---|---|---|---|---|---|
| 1 | Owner-managers’ Perceptions Of Ethical Culture In Malaysian Small Medium Enterprises (smes) | 2023 | Lecture Notes In Networks And Systems | Scopus | Corresponding 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 | Determinants Of Accountant Involvement In Esg Reporting In Malaysian Msmes | Project Leader | University | UMT | RM90,000.00 | In Progress |
| 2 | The Influence Of Corporate Governance Mechanisms On Management Accounting Practices In Omani Organizations | Project Leader | University | UMT | RM15,000.00 | In Progress |
| 3 | Sustainability Reporting Framework To Support The Climate Change Agenda For Malaysian Agro-industry | Co-Researcher | National | KEMENTERIAN PENDIDIKAN TINGGI (KPT) | RM75,000.00 | In Progress |
| 4 | Modelling The Digital Transformation Adoption For Smes` Sustainable Development Post Covid-19 Era | Co-Researcher | National | KEMENTERIAN PENGAJIAN TINGGI (KPT) | RM82,120.00 | In Progress |
| 5 | Developing A Sustainability Reporting Framework To Address Environmental And Climate Change Concerns | Co-Researcher | National | Kementerian Pengajian Tinggi (KPT) | RM69,000.00 | In Progress |
| 6 | Top Management Characteristics And Audit Report Timeliness: A Qualitative Analysis On Malaysian Public Universities | Co-Researcher | University | UMT | RM7,000.00 | Completed |
| 7 | An Enhanced Performance Management Framework For Successful Digital Transformation In Small And Medium Enterprises | Co-Researcher | National | Kementerian Pendidikan Malaysia (KPM) | RM97,400.00 | Completed |
| 8 | Developing An Ethical Corporate Culture Framework To Enhance Financial Reporting Quality Of Smes | Project Leader | National | Kementerian Pendidikan Malaysia (KPM) | RM80,000.00 | Completed |
| 9 | Corporate Ethics Commitment Index To Enhance Financial Reporting Quality For Public Listed Companies In Malaysia | Co-Researcher | National | Kementerian Pengajian Tinggi (KPT) | RM69,145.00 | In Progress |
| 10 | Developing A Mobile Application Of Financial Reporting For Mosques In Kuala Nerus, Terengganu | Co-Researcher | Private | SALIHIN RESEARCH & INNOVATION LAB | RM5,000.00 | Completed |
TEACHING
Note: This list is compiled based on data from the last five years.
| No. | Subject Name | Degree Level |
|---|---|---|
| 1 | Business Accounting | Bachelor |
| 2 | Accounting Theory And Practices | Bachelor |
| 3 | Financial Accounting And Reporting Ii | Bachelor |
| 4 | Accounting Principles | Bachelor |
| 5 | Financial Accounting And Reporting 1 | Bachelor |
| 6 | Accounting Work Integrated Learning Attachment | Bachelor |
| 7 | Financial Accounting And Reporting 2 | Bachelor |
| 8 | Taxation Work Integrated Learning Attachment | Bachelor |
| 9 | Introduction To Financial Accounting | Bachelor |
| 10 | Industrial Training | Bachelor |
| 11 | Advanced Financial Accounting I | Bachelor |
| 12 | Financial Market And Institution | Bachelor |
| 13 | Financial Accounting And Reporting 5 | Bachelor |
| 14 | Financial Accounting And Reporting Iii | Bachelor |
| 15 | Integrated Case Studies | Bachelor |
| 16 | Taxation 1 | Bachelor |
| 17 | Audit Work Integrated Learning Attachment | Bachelor |
| 18 | Accounting Work Integrated Learning Attachment | Bachelor |
| 19 | Work Integrated Professionalism And Ethics | Bachelor |
| 20 | Business Ethics And Corporate Governance | Bachelor |
| 21 | Business Ethics In Corporate Governance | Master |
| 22 | Accounting Theory And Practice | Bachelor |
| 23 | Business Ethics In Corporate Governance | Master |
POSTGRADUATE STUDENT
Note: This list is compiled based on data from the last five years.
| No. | Student Name | Degree | Status |
|---|---|---|---|
| 1 | Tamer Hamada Abdelwakel Elsheikh | Doctor of Philosophy | Completed |
| 2 | Ahmad Yuosef Motlak Alodat | Doctor of Philosophy | Completed |
| 3 | Abbas Abdehrahman Adam Abdalla | Doctor of Philosophy | Completed |
| 4 | Waleed Mutahar Abdulhadi Abdulgabbar | Doctor of Philosophy | Ongoing |
| 5 | Siti Faizah Binti Zainal | Doctor of Philosophy | Completed |
| 6 | Juliana Anis Binti Ramli | Doctor of Philosophy | Ongoing |
| 7 | Zulfa Rosharlianti | Doctor of Philosophy | Ongoing |
| 8 | Amr Hani Mahmoud Moharram | Doctor of Philosophy | Ongoing |
| 9 | Tuan Mastiniwati Binti Tuan Mansor | Doctor of Philosophy | Ongoing |
| 10 | Khaled Masaud Alsaeh Wali | Doctor of Philosophy | Ongoing |
| 11 | Muhammad Saleem Ullah Khan | Doctor of Philosophy | Ongoing |
| 12 | Ahmed Monir Abdelsalam Hendawy Omar | Doctor of Philosophy | Ongoing |
| 13 | Abdellatif Hussein Abdellatif Abogazia | Doctor of Philosophy | Ongoing |
| 14 | Ashbie Binti Mohamad | Doctor of Philosophy | Ongoing |
| 15 | Abdellatif Hussein Abdellatif Abogazia | Master | Completed |
| 16 | Nurfara Hasyikin Hanapi | 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 | Esg Index Validation In Gulf Countries | Copyright | Awarded | CRLY2025C02558 | 2025 |
| 2 | Sme Digitrans-v Framework (sme Digital Transformation Framework For Value Creation) | Copyright | Awarded | CRLY2024C01578 | 2024 |
| 3 | Sustainability Reporting Index For Agro Industry Companies In Malaysia. | Copyright | Awarded | LY2024C03393 | 2024 |
| 4 | Detailed Interview Plan For Sustainability Reporting Framework To Support The Climate Change Agenda For Malaysian Agro-industry | Copyright | Awarded | LY2024C03394 | 2024 |
| 5 | Ethical Culture Framework For Sme In Malaysia | Copyright | Awarded | LY2023W04176 | 2023 |
| 6 | Interview Protocol For Sme's Players On Ethical Business Culture And Financial Reporting Quality | Copyright | Awarded | LY2022C04274 | 2022 |
CONSULTANCY
Note: This list is compiled based on data from the last five years.
| No. | Title | Date | Level | Client Name |
|---|---|---|---|---|
| 1 | Associate Consultant Of Teaching Accountancy Firm Of Salihin Branch At Universiti Malaysia Terengganu | 01/12/2017 - 01/12/2022 | National | Teaching Accountancy Firm |
KNOWLEDGE TRANSFER
Note: This list is compiled based on data from the last five years.
| No. | Title | Year | Level | Collaborator | Funder |
|---|---|---|---|---|---|
| 1 | Free Market Bioses 2025 | 2025 - 2025 | University | Community | none |
| 2 | Program Sehari Di Umt: Pendedahan Dunia Perakaunan | 2025 - 2025 | University | Community | none |
AWARDS
| No. | Name of Awards/Recognition | Awarding Institution | Year Awarded | Level |
|---|---|---|---|---|
| 1 | Triple Impact Score: Economy - Environment - Society | Universiti Islam Pahang Sultan Ahmad Shah | 2025 | National |
| 2 | F.i.t.t.e.d. Solutions Kit: Overcoming Obstacles In Digital Technology Adoption For Smes | Gulf University | 2024 | International |
| 3 | Winners Of The 2023 Literati Awards For Outstanding Paper | Emerald Publishing Limited | 2023 | International |
| 4 | Bronze Award | Uniten | 2022 | International |
| 5 | Best Paper Award | Universiti Malaysia Terengganu | 2022 | National |
| 6 | Consolition Prize For Emerald Malaysia National Online Quiz 2022 | Emerald Publishing | 2022 | National |
