Curriculum Vitae

DR. YAZKHIRUNI BINTI YAHYA

Senior Lecturer
  • Department of Accounting
    Faculty of Business and Economics
  • yazkhiruni
  • 0379673916

AREAS OF EXPERTISE

  • APPLIED AUDITING AND ACCOUNTABILITY (INCLUDING SOCIAL AUDIT, FORENSIC AUDIT AND ENVIRONMENTAL AUDIT)
    Applied Social Science And Humanities, Accounting, Financial Audit

ADMINISTRATIVE DUTIES

  • Task Force Member
    28 Sep 2022 - 28 Sep 2025 (Department of Accounting, Faculty of Business and Economics)
  • PENYELARAS KEBOLEHPASARAN GRADUAN (GRADUATE EMPLOYABILITY; GE) IJAZAH TINGGI
    01 Oct 2024 - 30 Apr 2025 (University Malaya)
  • Interview panel for MACC program
    14 Mar 2024 - 14 Mar 2025 (Department of Accounting, Faculty of Business and Economics)
  • Task Force Member
    10 Dec 2021 - 10 Dec 2024 (Department of Accounting, Faculty of Business and Economics)
  • Coordinator
    23 May 2022 - 23 May 2024 (Department of Accounting, Faculty of Business and Economics)
  • Ahli Jawatankuasa Kerja Semakan BACC
    01 Jan 2019 - 31 Dec 2020 (Department of Accountancy, Faculty of Business & Accountancy)
  • Ahli Jawatankuasa Sarjana Perakaunan
    01 Jan 2018 - 31 Dec 2020 (Department of Accountancy, Faculty of Business & Accountancy)
  • Ahli Jawatankuasa Kerja Semakan Akreditasi Penuh Fakulti untuk Sarjana Perakaunan
    01 Jan 2019 - 01 Jan 2020 (Department of Accountancy, Faculty of Business & Accountancy)
  • Ahli Jawatankuasa Buku Program Faculty
    01 Dec 2017 - 31 Dec 2018 (Department of Accountancy, Faculty of Business & Accountancy)
  • Supervisor
    30 Sep 2016 - 30 Jun 2017 (Department of Accountancy, Faculty of Business & Accountancy)
  • Supervisor
    01 Jan 2017 - 28 Feb 2017 (Department of Accountancy, Faculty of Business & Accountancy)

PUBLICATIONS

Article in Journal
WoS
  1. Shen, C., & Yahya, Y. (2021). The impact of service quality and price on passengers' loyalty towards low-cost airlines: The Southeast Asia perspective. Journal of Air Transport Management, 91, 10. doi: 10.1016/j.jairtraman.2020.101966
Scopus
  1. Jusoh R., Yahya Y., Zainuddin S., Asiaei K. (2023). Translating sustainability strategies into performance: does sustainability performance management matter?, Meditari Accountancy Research. 31(2), 258-293. doi:10.1108/MEDAR-02-2021-1203
  2. Hamdam A., Jusoh R., Yahya Y., Abdul Jalil A., Zainal Abidin N.H. (2022). Auditor judgment and decision-making in big data environment: a proposed research framework, Accounting Research Journal. 35(1), 55-70. doi:10.1108/ARJ-04-2020-0078
  3. Sulaiman N.A., Jaffar N., Yahya Y. (2022). Audit Rotation and Strength of Corporate Governance and its Effects on Audit Quality, Management and Accounting Review. 21(3), 71-89. doi:10.24191/MAR.V21i03-03
Others
  1. Jusoh,R., Yahya, Y., Zainuddin,S., Asiaei,K. (2021).Translating sustainability strategies into performance : Does sustainability performance management matter?
  2. Yahya, Y., Abu Hasan, H., Mahzan, N. and Burhanuddin, J.T. (2016) "Regulations of Shariah Audit for Islamic Financial Institutions", Research and Practice in Public Sector Accounting and Management, 6, pp. 45-56
  3. Mahzan, N., Muhamad, R., Yahya, Y., & Shahimi, S. (2009). Embracing Technology in Auditing Courses: Opportunities, Methodology and Challenges. Journal of Accounting Perspectives, 2(1), 36-48.
  4. Mahzan, N., Shahimi. S.,Yahya, Y. Muhammad, R., Ahmad Radzi, N. 2008 .Apr-Oct (2009)
  5. Muhammad, R., Yahya, Y., Mahzan, N., & Shahimi. S. (2009). Undergraduate Internship Attachment in Accounting: The Interns Perspective International Education Studies Journal. Vol 2, No 4. P.p 49-55
Chapter in Books
  1. Yahya, Yazkhiruni & Abas Azmi, Khairul Saidah. 2024. "The Role of Shariah Internal Auditors in Malaysian Islamic Financial Institutions." In Readings in Internal Audit, edited by Zakaria, Zarina & Zakaria, Zamzulaila, 1-127. Penerbit Universiti Pendidikan Sultan Idris.
  2. Che Hashim, R., Abu Hassan,H., Zainuddin, S., Yahya Y. & Hassim, K.F.

RESEARCH INTEREST

  • Financial Audit (Auditing)
  • Shariah Audit (Islamic Audit)
  • Judgement Decision Making (JDM)
  • Corporate Governance (Governance)
  • Internal Auditing (Internal Audit)
  • Risk management (Risk)
  • Sustainability (ESG)

RESEARCH PROJECT

National
  1. 2020 - 2023, RU Geran - Fakulti Program
    Examining The Impact Of Zakat On Taxation: Spirituality, Knowledge And Form Of Zakat Deduction ( Co-Researcher)
  2. 2020 - 2023, Others MOHE - Top 100 (IIRG)-SAH
    Halal Assurance: Drivers Affecting The Effectiveness Of Halal Food Management System-perceptions Of Halal Executives In Malaysia ( Co-Researcher)
  3. 2018 - 2021, RU Geran - Fakulti Program
    Auditing In Big Data Environment: How Are Big Data Analytics Transforming The Audit Judgment Decision-making Process? ( Co-Researcher)
  4. 2018 - 2021, RU Geran - Fakulti Program
    The Effects Of Motivations On Judgement Decision Making Performance (jdm): The Influence Of Spirituality, Knowledge, And Task Complexity ( Principal Investigator(PI))
  5. 2019 - 2021, Fundamental Research Grant Scheme (FRGS)
    Non-sampling Audit In Big Data Environment And Its Impact On Audit Judgment Decision-making Process ( Co-Researcher)
  6. 2016 - 2017, Geran Penyelidikan Universiti Malaya (UMRG)
    Enablers of Organizational Sustainability and Governance Performance for Environmentally Sensitive Industries: Strategy, Operational, and Risk Management Perspectives. Role : Co Researcher, Amount Received : RM 43, 200 ( Consultant)
  7. 2016 - 2017, Geran Penyelidikan Universiti Malaya (UMRG)
    Bridging the gap between performance of interns and employers expectation ( Consultant)
International
  1. 2010 - 2012, International Funding
    The Role of Internal Auditing in Ensuring Governance in Islamic Finance Institutions (IFIs) : Theory & Empirical Studies ( Principal Investigator(PI))
University
  1. 2024 - 2026, University Grant
    Empowering Refugee Women through Financial and Digital Literacy for Social Entrepreneurship in Klang Valley ( Co-Researcher)
  2. 2024 - 2025, University Grant
    Digital Innovation and Sustainability Performance in SMES: Aligning with the United Nations (UN) Sustainable Development Goals (SDGS) ( Principal Investigator(PI))

PAPER PRESENTED

ORAL PRESENTER
  1. Enterprise Risk Management and Sustainability: Evidence from Environmentally Sensitive Industries, 7th International Accounting and Business Conference (IABC) 2022, Universiti Teknologi MARA Cawangan Johor (International) (08 Sep 2022 - 10 Sep 2022)
  2. A Bibliometric Analysis Of Halal Food Assurance Research (1994-2021), SEMINAR ON HALAL KNOWLEDGE (ShaKE 2021) , Universiti Malaya Halal Research Centre (UMHRC) (International) (25 Aug 2021 - 26 Sep 2021)
PRESENTER
  1. Shariah audit practice in Malaysian Islamic Financial Institutions (IFIs). , National Symposium and Exhibition on Business and Accounting 2014 (NSEBA 2014), UNITEN (National) (19 Mar 2014 - 19 Mar 2014)
  2. The Role of Internal Auditing in Ensuring Governance in Islamic Financial Institution (IFIs), 3rd International Conference on Business and Economic Research (3rd ICBER 2012), Global Research Agency (International) (12 Mar 2012 - 13 Mar 2012)

SUPERVISION

Postgraduate Student
PhD/ Doctoral
  1. (2024) FORENSIC ACCOUNTING & MONEY LAUNDERING, Fadzreena Noradreen Roslan
  2. (2024) THE IMPACT OF PERFORMANCE AUDIT PRACTICES -EMPIRICAL EVIDENCE FROM THE TARGETED POVERTY ALLEVIATION PROGRAM IN CHINA, HUANG JIAYI
  3. (2021) The Influence of Intrinsic Motivation and Extrinsic Motivation on Organizational Commitment Among Malaysian Territorial Army Members, SAMHASRI BIN SAMAH
  4. (2019) The Influence of Intrinsic Motivation and Extrinsic Motivation on Organizational Commitment Among Malaysian Territorial Army Members, Samhasri bin Samah
  5. (2017) The Impact of the New Audit Report and Revised Auditing Standards in Influencing Going Concern Disclosures: The Mediating Role of the Audit Committee, K. RANCHETHAMALAR, RANJIE (CHA 150019)
  6. (2016) Challenges and Barriers to Implement Lean Six Sigma in Gaza Strip Manufacturing Companies, Mohammed A.R Hajjaj
Master
  1. (2024) The Impact Of Internal Audit Quality And Company Corporate Performance : The Moderating Effect Of Internal Audit Control Expenses (ICE)​, YUXIN LIU
  2. (2024) The Coronavirus (COVID-19) Related Information on Firm Performance Disclosure: The Moderating Effect of Corporate Governance Mechanisms, Vivian Khor
  3. (2024) Application of Big Data Analytics (“BDA”) and the impacts towards audit quality: A study using Technology Acceptance Model (TAM) in Malaysia, SITI NURAINA ASYYIQIN SHEIKH RAIZAL
  4. (2024) EXPLORING THE IMPLICATIONS OF ARTIFICIAL INTELLIGENCE FOR BUSINESS ACCOUNTING PRACTICES: INSIGHTS ON EFFICIENCY AND CHALLENGES FROM CHINESE ACCOUNTANTS, CHEN YAXIN
  5. (2024) Impacts Of Brand Gender On Purchase Intention:The Mediating Role Of Brand Competence And Brand Warmth, WENJIE JIANG
  6. (2024) Artificial Intelligance Literacy In Accademic Settings: A Cross-sectional Investigation Of Adpotion Patterns Among Accounting Students​, ELAVARASAN A.L THIRUCHELVAM
  7. (2024) ESG Rating Effects On Corporate Risk And Financial Performance In Power Generation Companies: Pre And Post COVID-19​, GE RONGRONG
  8. (2024) Auditors Characteristics And Kam's Reporting In Asian Countries: The Moderating Effects Of Audit Committee, MUHAMMAD SYAED BIN Y MOHAMED RASSUL
  9. (2020) THE INFLUENCE OF INTERNAL AUDIT PRACTICES ON EFFECTIVENESS OF CYBERSECURITY ASSURANCE IN CHINA, LUO TING
  10. (2020) SUSTAINABLE ENTREPRENEURSHIP AND BUSINESS PERFORMANCE: EVIDENCE FROM FOOD AND BEVERAGE OUTLETS IN EAST COAST MALAYSIA, HAJERA SHAH SYED
  11. (2019) The Impact of Social Media Influencers on Purchase Intention, SYAHIDATUL ALYAA BINTI MUHAMAD NIZAMMUDDIN
  12. (2019) The Impact Of Service Quality And Price On Passengers Loyalty Towards Low-Cost Airlines, Chao Shen
  13. (2019) The Influence of Internal Audit on Cybersecurity Assurance in China, Luo Ting
  14. (2019) Sustainable Entrepreneurship in SMEs and Business Performance: A Case Study of Food & Beverage (F&B) Outlets in East Coast Malaysia, Hajera Shah Syed
  15. (2019) Multiple factors that affecting passengers' loyalty of low-cost airlines (Airasia and spring airlines), SHEN CHAO
  16. (2018) The effects of 2008 Financial Crisis on Firms' Dividend Payout : Evidence from Malaysia, Tuan Faizal Adhwan bin Tuan Idzawi
  17. (2018) Investigating Factors Compliance of Divisional System in Royal Malaysian Navy, SUZIANA BINTI SAMIN
  18. (2018) The effect of 2009 financial crisis on firm dividend payout policy: Evidence from Malaysia, TUAN FAIZAL ADHWAN BIN TUAN IDZAWI
  19. (2017) Investigating Factors Influencing Compliance of Divisional System (DS) in Royal Malaysian Navy, Lt Cdr Suziana binti Samin RMN
  20. (2017) Factors Influence Internal Audit Effectiveness from Auditees Perceptions in Public Sectors., Hasmizol Hashim
  21. (2017) A Comparative study of conventional and Shariah compliance share price performance, Mohamad Saniy Bin Sulaiman
  22. (2017) A Comparative Analysis of Shariah Compliance Stocks Performance in Malaysia Based on Shariah Permissible Leverage Percentage., MUHAMMAD SANIY BIN SULIAMAN
  23. (2016) Investigating Factors Affecting Relationship between Intrinsic and Extrinsic Job satisfaction and Organizational Citizenship Behavior, Anisalhusna Mohd Kamil
  24. (2016) Effectiveness of Anti Money Laundering Regulations and Practices among Financial Institutions in Malaysia, Thamini A/P Ganapathy
  25. (2016) Level of Effectiveness of Anti Money Laundering Rules and Regulations Practices among Financial Institutions in Malaysia, THAMINI A/P GANAPATHY
Under Graduate Students
  1. (2022) Industrial Training, ENG YI CHING, Fan Dee Senn, Brenda Tee Yin Ming, Lim Wan Yee, SITI HUMAIRAH BINTI MOHD NIZAM, JENIFER ANSAGUB, CHEN YIFU