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Siti Rosmaini Binti Mohd Hanafi
- Associate Professor
- Ext: 6517
Dr. Siti Rosmaini Mohd Hanafi currently serves as Associate Professor in the Department of Accounting. She is actively involved in research, publications, innovation competitions and accounting professional bodies’ activities. Her PhD is on Internet Business Reporting. In her 14 years teaching experience, she had registered three copyrights on research instruments, secured numerous innovations awards and published more than 30 research papers. In addition to publication works, she also serves as reviewers for few international journals and IEEE conferences. She is currently a member of reviewer board for Business and Management Quarterly Review (BMQR) and Journal of Advanced Social Research.
Education
- Doctor of Philosophy of Accountancy, UniversitiTeknologi MARA (UiTM), Malaysia, 2011
- Master in Accountancy, UiTM , Malaysia, 2003
- Bachelor of Accountancy, UiTM , Malaysia, 1999
- Diploma in Accountancy , UiTM, Malaysia, 1997
Experience
- Associate Professor, Department of Accounting, College of Business Administration, Ajman University, UAE, September 2018 - present
- Assistant Professor,Department of Accounting, College of Business Administration, Ajman University, UAE, 2011-Aug 2018
- Senior Lecturer, Department of Accounting, College of Business Administration, Universiti Tenaga Nasional, Malaysia, 2009 – 2011
- Lecturer, Department of Accounting, College of Business Administration, Universiti Tenaga Nasional, Malaysia, 2005 – 2009
- Tutor, Department of Accounting, College of Business Administration, Universiti Tenaga Nasional, Malaysia, 2000 - 2004
Teaching Area
- Intermediate Accounting, Principles of Accounting, Governmental Accounting, Oil and Gas Accounting
Research
- Internet Business Reporting, Financial Reporting, Auditing, Enterprise Risk Management
Publications
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JournalMohd Suki, Norazah Mohd Suki N. Afshan, Sahar Ariff Kasim, Mohd Rosmaini Mohd Hanafi, Siti, How does green technology innovation affect green growth in ASEAN-6 countries? Evidence from advance panel estimations, Gondwana Research Volume 111, Pages 165 - 173November 2022, Vol: Volume 111, pp.Pages 165 - 173 - Volume 111, Pages 165 - 173November 2022, Nov 2022
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JournalKasim, Mohd Ariff Mohd Hanafi, Siti Rosmaini Mohd Suki, Norazah, What shapes Muslim business operators’ attitudes towards value-added tax? Evidence from the United Arab Emirates, Journal of Islamic Marketing Volume 13, Issue 5, Pages 1016 - 103229 March 2022, Mar 2022
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JournalKasim, M.A. and Hanafi, S. R. B. M (2020). An Exploratory Study on Value Relevance of the Enterprise Risk Management (ERM) Disclosure Practices toward Firm Value: Evidence from the United Arab Emirates. International Journal of Advanced Science and Technology, Vol. 29, No. 03, PP. 7111 - 7126, International Journal of Advanced Science and Technology,, Sep 2020
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Kasim, M. A. B., Hanafi, S. R. B. M., & Suki, N. M. (2019). Relevance of technology acceptance model for the implementation of value added tax (VAT) in the United Arab Emirates (UAE): Evidence of distinctive behavioral connections. International Journal of Recent Technology and Engineering, 8(3), 6357-6365.
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Kasim, M. A. B. and S. R. B. M. Hanafi (2016). Internal Auditing and Enterprise Risk Management (ERM): A Research Approach on the Evolution, Roles of Internal Auditors, Implementation, Challenges and the Impact of the ERM on Organisational Performance. New York, Nova Science Publishers.
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Hanafi, S. R. B. M. (2016). Disparity in the Quality of the Internet Business Reporting (IBR) Practices: The Geographical Influenced. International Journal of Emerging Research in Management &Technology ISSN: 2278-9359, Volume-5, Issue-4.
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Hanafi, S. R. B. M., & Kasim, M. A. B. (2014). The Significance of 18 Weeks in Internet Business Reporting Research (IBR): A New Dimension in Data Collection Procedures. International Journal of Business and Economics, 13(1), 59-74.
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Ariff Kasim, M., S. Rosmaini Mohd Hanafi, S. Zamberi Bin Ahmad and N. Abdul Halim (2014). "Investment in non-Sharia compliant instruments wrecks TH's noble reputation: a challenge to regain public confidence." Emerald Emerging Markets Case Studies 4(2): 1-17.
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Kasim, M.A. , Hanafi, S.R.M. (2012). The Enterprise Risk Management (ERM) and role of internal auditors in the ERM implementation: A review of related literature on measurement instruments. African Journal of Business Management Vol. 6(36), pp. 9883-9891.
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Kasim, M.A., Hanafi, S.R.M., Saleh, L.G. & Inguva, S. (2012). The Compositions, Contributions and Limitations of Current Instruments on the ERM and Internal Auditors Roles in the ERM Implementation: A Review of Significance Literature. Journal of Advanced Social Research, 2(4), 177-190.
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Kasim, M.A., Hanafi, S.R.M., Aziz, A.A. & Kassim, I. (2012). Quality of internal audit function: progressing towards quantitative measurement scales Business & Management Quarterly Review, 3 (1), 35-45.
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Kasim, M. A., Hanafi, S. R. M., Saleh, L. G., Inguva, S., & AlShami, M. (2012). Quality of Internal Audit Functions: The Development of Quantitative Measurement Scales. Journal of Advanced Social Research, 2(3), 148-164.
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Kasim, M.A. , Hanafi, S.R.M. (2012). Assessment of quality for internal audit functions: A quest for a valid and reliable instrument. African Journal of Business Management Vol. 6(9), pp. 3402-3412.
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Hanafi, S. R. M., & Ibrahim, M. K. (2011). Internet Business Reporting (IBR)Practices: Empirical Evidence on the Quality of the Practices from Five Countries. Germany: VDM Verlag Dr. Müller.
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Kasim, M. A., Mohd Hanafi, S. R., Abdul Aziz, A., & Kasim, I. (2011). An Assessment of an Instrument With Which to Conduct Internal Audits. Advances in Psychology Research, Volume 76.
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Kasim, M. A., Mohd Hanafi, S. R., Abdul Aziz, A., & Kasim, I. (2011b). Could Enterprise Risk Management (ERM) Enhance Shareholders' Wealth?: The Lesson From Credit Crunch Current Politics and Economics of South, Southeastern, and Central Asia, 20(1).
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Kasim, M. A., Mohd Hanafi, S. R., Abdul Aziz, A., & Kasim, I. (2011c). The Current State of the ERM Implementation in Malaysia: An Exploratory Study Current Politics and Economics of South, Southeastern, and Central Asia, 20(1).
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Kasim, M. A., Mohd Hanafi, S. R., Abdul Aziz, A., & Kasim, I. (2011). Could Enterprise Risk Management (ERM) Enhance Shareholders' Wealth?: The Lesson From Credit Crunch Current Politics and Economics of Asia, 20(1).
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Kasim, M. A., Mohd Hanafi, S. R., Abdul Aziz, A., & Kasim, I. (2011b). The Current State of the ERM Implementation in Malaysia: An Exploratory Study Current Politics and Economics of Asia, 20(1).
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Kasim, M. A., & Mohd Hanafi, S. R. (2011). The Evolving Roles of Internal Auditors: Empirical Evidence in Enterprise Risk Management. Keeping In Touch,Issue 2/2011, February-March 2011, 14-15.
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Kasim, M. A., Mohd Hanafi, S. R., Abdul Aziz, A., & Dawson, R. H. (2009). An Assessment of an Instrument With Which to Conduct Internal Audits. International Journal of Psychology Research, 4(3-4), 209-250
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Siti Rosmaini, M. H., Mohd Ariff K., MuhdKamil I. & Dawson, R.H. (2009). Business Reporting on the Internet: Development of a Disclosure Quality Index. International Journal of Business and Economics, Vol. 8 (1), 57-81
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Kassim M.A., Siti Rosmaini M. H. & Hancock D.R. (2008) Test Anxiety and its Consequences on Academic Performance Among Univ. Students. In Alexandra M. Columbus. (Ed), Advances in Psychology Research; pp. 75-95, New York: Nova Science Publishers, Inc.
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Mohd Ariff, Siti Rosmaini, M. H., & Asmah, A. A. (2008). Results of the 2007 Survey on the Roles of Internal Auditors in the Implementation of Enterprise Risk management (ERM). IIAM Journal, Keeping in Touch, Issue 2/ 2008, April – June.
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Mohd Ariff K., & Siti Rosmaini, M. H (2008). The Existence of Audit Expectation Gap in Malaysia. Malaysian Accounting Review, Vol. 7 (1), 89-106
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Siti Rosmaini, M. H., Mohd Ariff K., & Dawson, R.H. (2007). Measuring the Nature and Quality of Internet Financial Reporting (IFR): A Comparative Study of Malaysia and Thai Companies. International Journal of Business and Economics, Vol. 6 (1), 42-54
Conference Presentation
- Kasim, M.A.B & Hanafi, S. R. M (23-24 July, 2018), The Relevance of Technology Acceptance Model for the Introduction of VAT in the United Arab Emirates: A Diverse Behavioral Pattern Paper presented at 8th Annual International Conference on Accounting and Finance (AF 2018), Singapore
- Kasim, M. A. B. & Hanafi, S. R. M (20-22 November 2017) Could Enterprise Risk management (ERM) Create, Protect and Enhance Shareholders’ Wealth Among Malaysian Listed Issuers. Paper presented at the As 17th Annual Conference of the Asian Academic Accounting Association. Available online at SHS Web of Conferenceshttp://www.shs-conferences.org/articles/shsconf/abs/2017/02/shsconf_four2017_05004/shsconf_four2017_05004.html.
- Kasim, M. A. & Mohd Hanafi, S. R (2015). The Outlook of the Enterprise Risk Management (ERM) and Roles of Internal Auditors: A Critical Review. Paper presented at the International Business Conference (IBC 2015), Ajman University of Science and Technology, Ajman, UAE
- Kasim, M. A. B., Hanafi, S. R. M., Ishak, I., & Rashid, A. A. (2012, 21-24 November). Measuring the Quality of Internal Auditors: A Challenge Towards Valid and Reliable Research Instrument. Paper presented at the TMS – MANAGEMENT STUDIES - International Conference, Algarve, Portugal.
- Kasim, M. A., Mohd Hanafi, S. R., Azwan, A. R., Nik Mohamad Zaki, N. S., Abdul Aziz, A., & Isahak, K. (2011). The Veracity of the ERM Implementation: An Internal Auditing Perspective Paper presented at the Second International Conference on Business and Economic Research (ICBER).
- Kasim, M. A., Mohd Hanafi, S. R., Azwan, A. R., Nik Mohamad Zaki, N. S., Abdul Aziz, A., & Isahak, K. (2011a). Balancing Between Policeman and Business Partner: The Dilemma of Internal Auditors. Paper presented at the Second International Conference on Business and Economic Research (ICBER)
- Kasim, M. A., Mohd Hanafi, S. R., Abdul Aziz, A., & Isahak, K. (2010b). Internal Auditors Involvement in the Implementation of the Enterprise Risk Management (ERM): A Theoretical Challenge. Paper presented at the International Economic and Business Management Conference (IEBMC 2010).
- Kasim, M. A., Mohd Hanafi, S. R., Azwan, A. R., Iszmi, I., Abdul Aziz, A., & Isahak, K. (2010). The Benchmark of the ERM Implementation In Malaysia: An Exploratory Study Paper presented at the The 5th International Conference on Business and Management Research (ICBMR 2010). ISBN 978-979-1060-03-5
- Kasim, M. A., Siti Rosmaini, M. H., Asmah, A. A., & Isahak, K. (2008). Instrument on The Implementation of Enterprise Risk Management (ERM): An Assessment of Validity and Reliability. Paper presented at the International Accounting and Business Conference (IABC 2008) Johor Bharu, Malaysia.
- Kasim, M. A., Siti Rosmaini, M. H., Asmah, A. A., & Isahak, K. (2008b, ). Significance of Internal Auditors In The Implementation of Enterprise Rise of Malaysia. Paper presented at the 2008 International Conference on Governance, Trisakti University, Jakarta
- Kasim, M. A., Siti Rosmaini, M. H., Asmah, A. A., & Isahak, K. (2008c). Conformance Evaluation of Standards For The Professional Practice of Internal Auditing: An Assessment of Instrument’s Validity And Reliability. Paper presented at the 9th Asian Academic Accounting Association (AAAA) Dubai, UAE.
- Mohd Ariff. K. & Siti Rosmaini. M. H. (2007). Audit Expectation Gap in Malaysia. Paper Presented at the Uniten International Business and Management Conference (UIBMC), 16-18 December 2007,Universiti Tenaga Nasional, Melaka, Malaysia.
- Siti Rosmaini, M. H., & Mohd Ariff, K. (2006).The Prevalence of Test Anxiety and Its Consequences on Academic Performance among University Students: A Case of Universiti Tenaga Nasional. Paper presented at the International Conference on Distance, Collaborative and E-Learning (DCEL), 4-5 January, UniversitiTeknologi MARA (UiTM), Kuala Lumpur, Malaysia.
- Mohd Ariff, K. & Siti Rosmaini, M. H., (2006). An Empirical Study on the Extent to Which Academic Motivation Influence Academic Performance at Universiti Tenaga Nasional. Paper presented at the International Conference on Distance, Collaborative and E-Learning (DCEL), 4-5 January, UniversitiTeknologi MARA (UiTM), Kuala Lumpur, Malaysia.
- Mohd Ariff, K. & Siti Rosmaini, M. H., (2006). An empirical study on the effect of undergraduate auditing course in reducing audit expectation gap at UNITEN. Paper presented in the 6th Asian Academic Accounting Association (AAAA) 14-17 November, UniversitiTeknologi MARA (UiTM), Kuala Lumpur, Malaysia.
- Mohd Ariff, K. & Siti Rosmaini, M. H., (2006). Measuring the Nature and Quality of Internet Financial Reporting (IFR): A Comparative Study on Malaysia and Thailand Listed Companies. Paper presented in the National Symposium of Business Management, 12th April 2006, Universiti Tenaga Nasional (UNITEN), Pahang Malaysia.
- Mohd Ariff, K. & Siti Rosmaini, M. H., (2003). The effect of motivation and learning strategies towards performance of accounting students. Paper presented in the Seminar in Accounting (SEMACC), 12-14 February, UniversitiTeknologi MARA, (UiTM), Kangar, Perlis.
- Mohd Ariff, K. & Siti Rosmaini, M. H., (2003). The effect of test anxiety towards performance of accounting students. Paper presented in the Seminar in Accounting (SEMACC), 12-14 February, Universiti Teknologi MARA, (UiTM), Kangar, Perlis.
- Mohd Ariff, K. & Siti Rosmaini, M. H., (2003). The effect of motivation and learning strategies towards performance of accounting students. Paper presented in the Students Conference on Research and Development (SCORED), 10th January, College of Graduate Studies (COGS), Universiti Tenaga Nasional (UNITEN), Kajang, Malaysia.
Memberships, Awards and Honors
- Malaysian Institute of Accountants (MIA) 24780 2005-present Associate Member
- Institute of Internal Auditors Malaysia (IIAM) - 2011-present Associate Member