Azrul Abdullah

Azrul Abdullah
Universiti Teknologi MARA, Perlis Branch, Arau Campus · Faculty of Accountancy

Ph.D (Accounting)

About

34
Publications
31,543
Reads
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256
Citations
Introduction
Dr. Azrul Abdullah is Associate Professor, Lecturer at the Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Perlis Branch, Arau Campus. He is also Visiting Fellow at Universitas Airlangga, Surabaya, Indonesia and member of the Malaysian Institute of Accountant (MIA) registered as a Chartered Accountant.
Additional affiliations
September 2020 - present
Universiti Teknologi MARA
Position
  • Professor (Associate)
Description
  • Teaching subject, Undergraduate - Investment Analysis, Accounting Information System, Financial Accounting, Audit, Strategic Management, Management Accounting and Entrepreneurship Teaching Subject, Post Graduate-Management Accounting
August 2018 - September 2018
Airlangga University
Position
  • Fellow
Description
  • Scope of work-Guest lecture, assist article writing and publication for academic staff, and conducting research.
December 2008 - August 2020
Universiti Teknologi Mara, Perlis Branch, Arau Campus
Position
  • Senior Lecturer
Description
  • Teaching subject - Investment Analysis, Accounting Information System, Financial Accounting, Audit, Strategic Management, Management Accounting and Entrepreneurship
Education
February 2013 - December 2016
Universiti Utara Malaysia
Field of study
  • Tunku Puteri Intan Shafinaz School of Accountancy
January 2003 - December 2004
Universiti Utara Malaysia
Field of study
  • International Accounting
June 1999 - June 2001
Universiti Teknologi MARA
Field of study
  • Accounting

Publications

Publications (34)
Conference Paper
This study evaluated the development of research publications towards the disclosure of information in companies’ annual reports. The aim of this study is to provide a preliminary source of references for related scholars interested in research mapping in this field. By using several bibliometric indicators, all research publications related to the...
Article
This study investigates the choice of applying hedge accounting among Malaysian listed companies in reporting their use of derivatives for hedging activities. Based on a sample of 300 Malaysian listed companies, we found that only 162 companies (54%) use derivatives to hedge their financial risk exposure and only 30% of those companies choose to ap...
Article
Full-text available
This study examines the effectiveness of Risk Management Committee (RMC) in influencing hedge accounting practices among non-financial companies listed on the Bursa Malaysia. Our regression results reveal that that there is no significant relationship between the application of hedge accounting and the effectiveness of RMCs. However, there are posi...
Article
Full-text available
This paper examines the relationship between Risk Management Committee (RMC) characteristics and the extent of hedging activities disclosure within the annual reports of the Malaysian listed companies. In particular, relationships are tested on RMC size, independence, RMC meeting, RMC gender diversity and RMC training. Our regression analysis shows...
Article
Full-text available
This study examines the extent of information about hedging activities disclosures within the annual reports of Main Market companies listed on Bursa Malaysia. The extent of hedging activities disclosures is captured through a 32-item-template, which consists of a mandatory and voluntary disclosure scores. The results of this study indicate that th...
Article
Full-text available
Shopping is a common and enjoyable activity for the tourists while travelling. The relationship between shopping and tourism has been discussed extensively. Despite the numerous researches conducted on shopping tourism, the review in this segment is insufficient and in an early stage of research. This research attempts to expand the understanding o...
Chapter
Full-text available
This study believes that teaching an accounting course at a university level requires alternative as well as innovative methodologies to allow greater dynamic in the learning processes and to foster a better understanding of the accounting topics. In this sense, this study aims to investigate the effectiveness of online teaching tool as one of the...
Article
Full-text available
The globalisation of tourism as a major activity has produced increasing demands for new tourist experiences, including the growing importance of shopping. As part of this trend, tourists have a strong interest in enjoying shopping, particularly for luxury items in major retail complexes or purpose-built shopping malls. Increasingly, this link betw...
Conference Paper
Full-text available
This study believes that teaching an accounting course at a university level requires alternative as well as innovative methodologies to allow greater dynamic in the learning processes and to foster a better understanding of the accounting topics. In this sense, this study aims to investigate the effectiveness of online teaching tool as one of the...
Preprint
This study investigates the choice of applying hedge accounting among Malaysian listed companies in reporting their use of derivatives for hedging activities. Based on a sample of 300 Malaysian listed companies, we found that only 162 companies (54%) use derivatives to hedge their financial risk exposure and only 30% of those companies choose to ap...
Preprint
Accounting ratios are believed to be of fundamental importance in financial analysis, and therefore are useful addition to financial reports. This paper examines the reporting of voluntary accounting ratio by Malaysian companies in corporate annual reports. Drawing on agency and signaling theories, this paper explores whether associations exist bet...
Preprint
This study examines the effectiveness of Risk Management Committee (RMC) in influencing hedge accounting practices among non-financial companies listed on the Bursa Malaysia. Our regression results reveal that that there is no significant relationship between the application of hedge accounting and the effectiveness of RMCs. However, there are posi...
Preprint
This paper examines the relationship between Risk Management Committee (RMC) characteristics and the extent of hedging activities disclosure within the annual reports of the Malaysian listed companies. In particular, relationships are tested on RMC size, independence, RMC meeting, RMC gender diversity and RMC training. Our regression analysis shows...
Preprint
This study examines the extent of information about hedging activities disclosures within the annual reports of Main Market companies listed on Bursa Malaysia. The extent of hedging activities disclosures is captured through a 32-item-template, which consists of a mandatory and voluntary disclosure scores. The results of this study indicate that th...
Article
Full-text available
The advent of Internet has triggered academia to play important roles in scholarly publication activities leading to the use of academic profiling sites for researchers to exchange and share research ideas. However, several studies have claimed that many of the academic scholars especially in Malaysia have remained conservative and have refused to...
Article
This study investigates the choice of applying hedge accounting among Malaysian listed companies in reporting their use of derivatives for hedging activities. Based on a sample of 300 Malaysian listed companies, we found that only 162 companies (54%) use derivatives to hedge their financial risk exposure and only 30% of those companies choose to ap...
Article
This study examines the%0Aeffectiveness of Risk Management Committee (RMC) in influencing hedge%0Aaccounting practices among non-financial companies listed on the Bursa Malaysia.%0AOur regression results reveal that that there is no significant relationship%0Abetween the application of hedge accounting and the effectiveness of RMCs.%0AHowever, ther...
Article
This paper examines the%0Arelationship between Risk Management Committee (RMC) characteristics and the%0Aextent of hedging activities disclosure within the annual reports of the%0AMalaysian listed companies. In particular, relationships are tested on RMC%0Asize, independence, RMC meeting, RMC gender diversity and RMC training. Our%0Aregression anal...
Article
This paper examines the%0Arelationship between Risk Management Committee (RMC) characteristics and the%0Aextent of hedging activities disclosure within the annual reports of the%0AMalaysian listed companies. In particular, relationships are tested on RMC%0Asize, independence, RMC meeting, RMC gender diversity and RMC training. Our%0Aregression anal...
Article
This paper examines the%0Arelationship between Risk Management Committee (RMC) characteristics and the%0Aextent of hedging activities disclosure within the annual reports of the%0AMalaysian listed companies. In particular, relationships are tested on RMC%0Asize, independence, RMC meeting, RMC gender diversity and RMC training. Our%0Aregression anal...
Article
Full-text available
This paper examines the relationships between the effectiveness of Shariah supervisory board (SSB), their remuneration and mode of financing Islamic bank. The SSB effectiveness is evaluated by an index based on 9 attributes score. This study comprises 18 Islamic banks in which operating in Malaysia from the year 2012 to 2013 as a sample. Our regres...
Article
Full-text available
Abstract: This paper examines the relationships between the effectiveness of Shariah supervisory board (SSB), their remuneration and mode of financing Islamic bank. The SSB effectiveness is evaluated by an index based on 9 attributes score. This study comprises 18 Islamic banks in which operating in Malaysia from the year 2012 to 2013 as a sample....
Conference Paper
Full-text available
This paper examines the relationships between the effectiveness of Shari’ah supervisory board (SSB), their remuneration and mode of financing of Islamic bank. The SSB effectiveness is evaluated by an index based on 9 attributes score. This study comprises 18 Islamic banks in which operating in Malaysia from the year 2012 to 2014 as a sample. Our re...
Conference Paper
Full-text available
This paper aims to study the relationship between local and foreign macroeconomic variables and Malaysia available Shariah Indices. In our study, we used the Vector Error Correction (VEC) framework by initially looking at the long run and short run relationship between Malaysia available Shariah indices (i.e. KLSI, FTSE Bursa Malaysia EMAS Shariah...
Article
Full-text available
Internet technology is believed to improve efficiency and good practice of information dissemination. This paper examined the investment information disclosed by Malaysian Listed Companies via their websites. Evaluations of investment informations disclosure via the websites were based on score towards the disclosure index developed. One hundred co...
Article
Despite familiar concerns about “excessive” speculation, as well as occasional financial blowups involving derivatives, their acknowledged value for hedging and managing financial risks has led to continuing expansion around the world. Derivatives trading exists in most countries with developed financial markets, and new derivatives markets have op...
Article
Full-text available
This study explores the reasons for non-attendance and what motivates those who attend management accounting classes at undergraduate level of the accounting program and investigate the impact of attendance upon academic performance on the course. The subjects of the research were students in three undergraduate programs of Accountancy Faculty at U...
Article
Full-text available
Accounting ratios are believed to be of fundamental importance in financial analysis, and therefore are useful addition to financial reports. This paper examines the reporting of voluntary accounting ratio by Malaysian companies in corporate annual reports. Drawing on agency and signaling theories, this paper explores whether associations exist bet...

Projects

Project (1)
Project
This project aims to study the multilingual abilities amongst entrepreneurs in Malaysia. It is imperative to determine the underlying factors that drive these entrepreneurs to function optimally in their daily business locally as well as globally.