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Dr Khairul Anuar Kamarudin

Associate Professor
Finance and Accounting

+971 4 278 1869
[email protected]

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  • Dr Khairul Anuar Kamarudin
  • Profile
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Dr Khairul Kamarudin is an Associate Professor at the University of Wollongong in Dubai (UOWD).Prior to joining UOWD, Dr Kamarudin was the undergraduate Head of Programme and Research Coordinator at MARA University of Technology, Malaysia.

Dr Kamarudin follows a student-centred model of teaching in which learning is a collaborative activity between students and lecturer. He has a vast experience in the undergraduate and postgraduate teaching of financial reporting, management accounting, and accounting information system.

He obtained his PhD specialising in Financial Reporting, Corporate Governance and Accounting Quality from Victoria University of Wellington, New Zealand. He also holds a professional accounting qualification from Chartered Institute of Management Accountants (CIMA), United Kingdom, a Master degree and a First-Class Bachelor degree (Hons) in accounting from Mara University of Technology, Malaysia.

  • Doctor of Philosophy (Accounting), Victoria University of Wellington, New Zealand
  • Chartered Institute of Management Accountants (CIMA), United Kingdom
  • Master of Accountancy, Universiti Teknologi Mara, Malaysia
  • Bachelor of Accountancy (Hons) - First Class, Universiti Teknologi Mara, Malaysia

Dr Khairul Kamarudin has published in leading accounting journals, among others:
(For his latest publications, please click here)

  1. Kamarudin, K.A., Islam, A., Wan Ismail, W.A., & Jahan, M.A. (2022). The effect of mandatory audit firm rotation and the strength of auditing and reporting standards on auditor competition and audit fees relationship: evidence from emerging markets. International Journal of Auditing, 26(2), 252-278. (Wiley) Scopus/Q1/A.
  2. Kamarudin, K.A., Islam, A., Habib, A., & Wan Ismail, W.A. (2022). Auditor switching, lowballing and the quality of financial reporting: evidence from East Asian countries. Managerial Auditing Journal, 37(2), 224-254. (Emerald) Scopus/Q2/A.
  3. Kamarudin, K.A., Ariff, M.A., & Jaafar, A. (2020). Investor protection, cross-listing and accounting quality. Journal of Contemporary Accounting and Economics, 16(1), 1-14. (Elsevier) Scopus/Q2/A.
  4. Ariff, M.A., Jaafar, A., & Kamarudin, K.A. (2022). Political stability, board tenure, and corporate cash holdings. Journal of International Accounting Research, 21(3), 1-22. (American Accounting Association) Scopus/Q2/A.
  5. Cahyono, S., Harymawan, I., & Kamarudin, K.A. (2023). The impacts of tenure diversity on boardroom and corporate carbon emission performance: exploring from the moderating role of corporate innovation. Corporate Social Responsibility and Environmental Management, 30(5), 2507-2535. (Wiley) Scopus/Q1.
  6. Kamarudin, K.A., Wan Ismail, W.A., & Ariff, M.A. (2022). Auditor tenure, investor protection and accounting quality: International evidence. Accounting Research Journal, 35(2), 238-260. (Emerald) Scopus/Q2/B.
  7. Kamarudin, K.A., Ariff, M.A., & Wan Ismail, W.A. (2020). Intensity of product market competition, institutional environment and accrual quality. Pacific Accounting Review, 32(3), 391-419. (Emerald) Scopus/Q2/B.
  8. Kamarudin, K.A., Wan Ismail, W. A, Harymawan, I., & Shafie, R. (2021). Types of politically connected firms and analysts' earnings forecast. Journal of Applied Accounting Research, 22(5), 883-913. (Emerald) Scopus/Q2/B.
  9. Wan Ismail, W.A., Kamarudin, K.A., Ariff, A.M., & Wan Hussin, W.N. (2023). Women on board, strength of auditing and reporting standards, and analysts’ forecasts accuracy. Journal of Applied Accounting Research, 24(2), 380–402. (Emerald) Scopus/Q2/B.
  10. Harymawan, I., Nasih, M., Rayahu, N.K., Kamarudin, K.A., & Wan Ismail, W.A. (2022). Busy CEOs and financial reporting quality: evidence from Indonesia. Asian Review of Accounting, 30(3), 314-337. (Emerald) Scopus/Q2/B.
  11. Zakaria, N., Sehgal, R., Watson, A., & Kamarudin, K.A. (2023). Staying afloat? Using a reflective crisis-sensemaking approach to explore the meaning of resilience among expat SMEs during COVID-19. Journal of General Management, 48(3), 267-281. (Sage) Scopus/Q2/B. 
  12. Wan Ismail, W.A., Kamarudin, K.A., Van Zijl, T., & Dunstan, K.L. (2013). Earnings quality and the adoption of IFRS-based accounting standards: evidence from an emerging market. Asian Review of Accounting, 21(1), 53-73. (Emerald) Scopus/Q2/B.
  13. Zarefar, A., Azmi, N.A., Wan Ismail, W.A., & Kamarudin, K.A. (2023). The moderating effect of political connection on the relationship between non-audit services and accounting quality: evidence from an emerging market. Cogent Economics and Finance, 11, 2175457. (Taylor & Francis) Scopus/Q2/B.
  14. Ariff, M.A., Muhmad, S.N., Kamarudin, K.A., Zainul Abidin, A.F., & Muhmad, S.N. (2023). Corporate ESG performance, shariah-compliance Status and cash holdings. Journal of Islamic Accounting and Business Research, ahead-of-print. (Emerald) Scopus/Q2/C.
  15. Kamarudin, K.A., Ariff, M.A., & Wan Ismail, W.A. (2022). Product market competition, board diversity and corporate sustainability performance: international evidence. Journal of Financial Reporting and Accounting, 20(2), 233-260. (Emerald) Scopus/Q2/C.
  16. Harymawan, I., Andrinho, N., Minanurohman, A., Ningsih, S. Kamarudin, K.A., & Raharjo, Y. (2023). Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia. Cogent Business & Management, 10, 2171644. (Taylor & Francis) Scopus/Q2/C.
  17. Wan Ismail, W.A., Kamarudin, K.A., & Sarman, S.R. (2015). The quality of earnings in shariah-compliant companies: evidence from Malaysia. Journal of Islamic Accounting and Business Research, 6(1), 19-41. (Emerald) Scopus/Q2/C.
  18. Ariff, M.A., Wan Ismail, W.A., Kamarudin, K.A., & Mohd Suffian, M.T. (2023) Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic. Asian Journal of Accounting Research, 8(3), 279-292. (Emerald) Scopus/Q4/C
  19. Cahyono, S., Harymawan, I., Wardani, D., & Kamarudin, K.A. (2023). Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia. Accounting Research Journal, 36(4/5), 384-414. (Emerald) Scopus/Q2/B.

Dr Khairul is actively engaged in research and takes pride in mentoring emerging researchers and PhD students from various universities, guiding them towards successful paper publications and research excellence. His research interests encompass a broad spectrum of critical areas within the field of accounting, including auditing, corporate governance, competition, and accounting quality.

Dr Khairul has been a recipient of numerous prestigious international research grants. His contributions have earned recognition and accolades, making him a notable figure in the academic community. Some of his notable achievements and recognitions include:

  • Emerald Literati Award - 2023 – Asian Review of Accounting, Emerald
  • Chartered Institute of Management Accountants (CIMA) Research Excellence Award - 2022 - Global Distinguished Contribution
  • Best Paper Award - The 24th Malaysian Finance Association International Conference (MFAIC) 2022, Kuala Lumpur, 7th - 10th September 2022.
  • Best Paper Award, International Conference on Sustainability (6th Sustainability Practitioner Conference), Surabaya, 16 November 2021
  • Plenary Speaker - The Eighth International Conference of the Journal of International Accounting Research organized by the American Accounting Association, 23-24 June 2021
  • Best Paper Award - The 21st Malaysian Finance Association (MFA) Conference 2019, Kuala Lumpur, 31 July – 1 August 2019.
  • Plenary Speaker - The Journal of Contemporary Accounting and Economics (JCAE) Doctoral Consortium and Annual Symposium, Kuala Lumpur, 7-9 January 2019

Dr Khairul's commitment to research and his dedication to nurturing the next generation of scholars underscore his enduring impact on the academic world.

Dr Khairul holds memberships in esteemed professional organisations and is recognised for his contributions to the fields of accounting and finance. His affiliations include:

  • Chartered Institute of Management Accountants (CIMA), UK: Dr. Khairul is a member of CIMA, a prestigious global association dedicated to management accounting. CIMA membership signifies his commitment to excellence and expertise in management accounting practices.
  • Malaysian Institute of Accountants (MIA): Dr. Khairul is a member of MIA, a leading professional body in Malaysia. His affiliation with MIA reflects his dedication to the highest standards of professionalism and ethics in accounting and finance.
  • ESG Intelligence: Dr. Khairul holds the esteemed title of a Fellow at ESG Intelligence. This recognition acknowledges his significant contributions and expertise in the realm of Environmental, Social, and Governance (ESG).

Dr Khairul specializes in teaching a range of essential accounting subjects, providing students with a solid foundation in accounting principles and practices. The subjects he has taught include:

  • Accounting Fundamentals
  • Financial Accounting
  • Management Accounting
  • Auditing and Assurance
  • Accounting Information System

Dr Khairul also actively contributes to the academic community by sharing his expertise and knowledge in various capacities. He is frequently invited as a guest speaker by universities and institutions to conduct workshops and seminars on specialised topics, including Data Analysis using STATA and applications of computerised accounting technology, such as MYOB, Sage UBS, and Xero. 
 

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