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Fakulti Ekonomi dan Pengurusan

Norman Mohd Saleh

GS link RG link FB link

Emel: norman@ukm.edu.my Telefon: 03-8921 5360

Nombor Bilik: 

Laman Sesawang Peribadi: 

Jawatan Semasa:

Jawatan Pentadbiran:  

Pengkhususan: Financial Reporting, Corporate Governance

Kurikulum Vitae: Muat turun (jika ada)

Biografi:

Prof. Dr. Norman Mohd Saleh (CFiA) is a Professor in Corporate Reporting at the School of Accounting, Universiti Kebangsaan Malaysia (UKM). He received his bachelor degree from UKM in 1993, Master of Science from University of East Anglia, UK in 1995 and Ph.D from La Trobe University, Australia in 2003. Research in the area of accounting policy choice, earnings quality, corporate disclosure practices and the effect of corporate governance to accounting issues, secured funding from the University as well as professional and government bodies. He involved in a team who developed the Malaysian Code of University Good Governance and University Good Governance Index in 2011. His teaching experience includes a visiting position at Tashkent State Technical University, Uzbekistan.  He has served as council member of Malaysian Institute of Accountants (MIA) and a member of Malaysian Institute of Certified Public Accountants (MICPA).  He has served as the Risk Management Officer for the University and also the Deputy Dean for Research and Innovation at the Faculty of Economics and Management, Universiti Kebangsaan Malaysia from 2011 tp 2013. He has served as the Chief Editor for Asian Journal of Accounting and Governance published by Penerbit Universiti Kebangsaan Malaysia. Currently he is the Dean of the Faculty.

Kelayakan
Ph.D (La Trobe), MSc (East Anglia), BAc (UKMalaysia), AM(M), CFiA

Bidang Penyelidikan
Financial Reporting, Corporate Governance

Penerbitan Jurnal

1. Zuraidah Mohd Sanusi, Takiah Mohd Iskandar, Gary Monroe & Norman Mohd Saleh. (2018). Effects of Goal Orientation, Self-Efficacy and Task Complexity on the Audit Judgment Performance of Malaysian Auditors. Accounting, Auditing & Accountability Journal. 31(1):75-95. (EMERALD) (ISI Q1) ***

2. Fakhroddin MohammadRezaei & Norman Mohd-Saleh. (Forthcoming). Audit Report Lag: The Role of Auditor Type and Increased Competition in the Audit Market. Accounting and Finance. (JOHN WILEY AND SONS) (ISI Q2) ***

3. Norman Mohd-Saleh§ & Noradiva Hamzah. (Forthcoming) Co-operative Governance and the Public Interest: Between Control and Autonomy. Jurnal Pengurusan. (Penerbit UKM) (Indexed by SCOPUS).

4. Hazlina Hassan, Noradiva Hamzah, Amrizah Kamaluddin & Norman Mohd.Saleh (Forthcoming) Intellectual Capital Management Practices in Malaysian Private Hospitals. Asian Journal of Accounting and Governance. (Penerbit UKM) (Indexed in ESCI)

5. Sayed Alwee Hussnie Sayed Hussin, Takiah Mohd Iskandar, Norman Mohd-Saleh, Romlah Jaffar, (2017). Professional Skepticism and Auditors’ Assessment of Misstatement Risks: The Moderating Effect of Experience and Time Budget Pressure. Economics and Sociology, 10(4), 225-250. doi:10.14254/2071-789X.2017/10-4/17 (Indexed by SCOPUS).

6. Hazlina Hassan, Norman Mohd.Saleh, Amrizah Kamaluddin & Noradiva Hamzah. (2017). Exploring Elements of Human Capital Development of Private Hospitals in Malaysia: A Qualitative Approach. e-Academia Journal 6(1): 167-177. (UiTM Terengganu)

7. Khairul Rizan Mat Ludin, Zakiah Muhammaddun Mohamed, Norman Mohd-Saleh§. (2017) The association between CEO characteristics, internal audit quality and risk-management implementation in the public sector. Risk Management 19(4), 281-300. (Springer) (ISI Q3).

8. Fakhroddin MohammadRezaei & Norman Mohd-Saleh, (2017). Auditor switching and audit fee discounting: the Iranian experience, Asian Review of Accounting, 25(3): 335-360. (EMERALD) (Indexed by SCOPUS)

9. Norman Mohd-Saleh§ & Saiful Bakhtiar Masduki, (2016). The influence of corporate governance on relational capital disclosure among high growth technology companies. Management and Accounting Review (previously known as Malaysian Accounting Review), 15(1): 29-61. (Penerbit UiTM) (Indexed by ERA).

10. Seyed Sajad Ebrahimi Rad, Zaini Embong, Norman Mohd Saleh & Romlah Jaffar. (2016) Financial Information Quality and Investment Efficiency, Evidence from Malaysia. Asian Academy of Management Journal of Accounting and Finance 12(1): 129 – 151 (Penerbit USM) (Indexed by SCOPUS).

11. Mohamat Sabri Hassan, Norman Mohd Saleh, Aulia Fuad Rahman and Zaleha Abdul Shukor. (2016). Underinvestment and Value Relevance of Earnings Management. Jurnal Pengurusan 46: 99-113. (Penerbit UKM) (Indexed by SCOPUS).

12. Fakhroddin MohammadRezaei,§ Norman Mohd-Saleh, Romlah Jaffar and Mohamat Sabri Hassan. (2016). The Effects of Audit Market Liberalisation and Auditor Type on Audit Opinions: The Iranian Experience. International Journal of Auditing. 20: 87-100 (JOHN WILEY AND SONS) (Indexed by SCOPUS)***

13. Noraini binti Omar, Norman Mohd-Saleh,§ Mohd Fairuz Md Salleh, Kamran Ahmed. (2015). The influence of family and government-controlled firms on goodwill impairment: Evidence from Malaysia. Journal of Accounting in Emerging Economies 5(4): 479 – 506 (EMERALD) (Indexed by SCOPUS)

14. Noradiva Hamzah, Norman Mohd Saleh, Sumayah Mohamed. (2015). The influence of Ethnicity on the Reporting of Inteletual Capital. Jurnal Pengurusan 43: 73-87 (Penerbit UKM) (Indexed by SCOPUS)

15. Roslina Yati Mansor, Selamat Kundari,§ Norman Mohd Saleh. (2015). Hubungan saling pengaruh lembaga pengarah dan prestasi firma, Jurnal Pengurusan 43: 129-143 (Penerbit UKM) (Indexed by SCOPUS)

16. Mohammadrezaei§, F., N. Mohd Saleh, and Ali, M.J. (2015). Increased competition in an unfavourable audit market following audit privatisation: The Iranian experience. Asian Journal of Business and Accounting, 8(1), 115-149. (Penerbit UM) (Indexed by SCOPUS)

17. Mohammadrezaei§, F., N. Mohd Saleh, and Banimahd, B. (2015). The effects of mandatory IFRS Adoption: A review of evidence based on accounting standard setting criteria. International Journal of Disclosure and Governance, 12(1): 29-77 (Palgrave McMillan) (Indexed by SCOPUS)

18. Norman Mohd-Saleh* and Noraini Omar. (2014). CEO Duality, Family-Control and Goodwill Impairment. Asian Journal of Business and Accounting, 7(1): 143-179. (Penerbit UM) (Indexed by SCOPUS)

19. Ahnaf Ali As-Smady, Norman Mohd-Saleh,§ Izani Ibrahim and Nik Mutasim Nik Abdul Rahman. (2014). Journal of Contemporary Issues and Thought. 4: 58-76. (Penerbit UPSI)

20. Masood Fooladi,§ Zaleha Abdul Shukor, Norman Mohd Saleh and Romlah Jaffar. (2014). The effect of coporate governance and divergence of cash flow and control rights on firm performance: Evidence from Malaysia. International Journal of Disclosure and Governance, 11(4): 326–340 (Palgrave McMillan) (Indexed by SCOPUS)

21. Fakhroddin Mohammadrezaei§, Norman Mohd-Saleh and Bahman Banimahd (2013). The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria. International Journal of Disclosure and Governance, 14 November, Advance Online Publication). doi: 10.1057/jdg2013.32 (Palgrave McMillan) (Indexed by SCOPUS)

22. Aulia Fuad Rahman, Mohamat Sabri Hassan, Norman Mohd-Saleh and Zaleha Abdul Shukor. (2013). The effect of underinvestment on the relationship between earnings management and information asymmetry. Asian Academy of Management Journal of Accounting and Finance 9(2): 1-23. (Penerbit USM) (Indexed by SCOPUS)

23. Saadiah Munir,§ Norman Mohd-Saleh and Puan Yatim. (2013). Related Party Transaction, Family Ownership and Earnings Quality: A Study of Malaysian Firms. Asian Academy of Management Journal of Accounting and Finance 9(1): 129-153. (Penerbit USM) (Indexed by SCOPUS)

24. Ahnaf Al-Smady, Norman Mohd Saleh§ and Izani Ibrahim (2013). Corporate Governance Mechanisms, Privatization Method and the Performance of Privatized Companies in Jordan. Asian Journal of Accounting and Governance 4: 31-50. (Penerbit UKM) (Indexed in Cabell)

25. Norman Mohd Saleh§ and Mohamat Sabri Hassan. (2013). Intellectual capital indicators influencing investment decision. International Journal of Learning and Intellectual Capital, 10(2): 183 – 211. (Inderscience Publications) (Indexed by SCOPUS)

26. Fakhroddin Mohammadrezaei,§ Bahman Banimahd and Norman Mohd-Saleh, (2013). Convergence obstacles with IASB Standards: Evidence from Iran. International Journal of Disclosure and Governance: Vol. 10, 1, 58–91 (Palgrave McMillan) (Indexed by SCOPUS)

27. Zinatul Ashiqin Bachek, Norsiah Ahmad§ & Norman Mohd-Saleh, (2012). Correlation between Tax Holidays and Earnings Management: An Empirical Study. Jurnal Pengurusan 34: 55-64. (Penerbit UKM) (Indexed by SCOPUS).

28. Fakhroddin Mohammadrezaei,§ Norman Mohd-Saleh and Bahman Banimahd. (2012). Political economy of corporate governance: the case of Iran. International Journal of Business Governance and Ethics 7(4): 301-330. (Inderscience Publications) (Indexed by SCOPUS).

29. Mohamat Sabri Hassan,§ Norman Mohd-Saleh, Puan Yatim and Mara Ridhuan Che Abdul Rahman, (2012). Risk Management Committee and Financial Instrument Disclosure. Asian Journal of Accounting and Governance 3: 13-28. (Penerbit UKM)

30. Zaini Embong,§ Norman Mohd-Saleh & Mohamat Sabri Hassan. (2012). Size of firm, disclosure and cost of equity capital: Evidence from Malaysia. Asian Review of Accounting. 20(2): 119-139. (Emerald) (Indexed by SCOPUS)

31. Norman Mohd-Saleh,§ Zuraidah Mohd Sanusi, Rashidah Abdul Rahman & Rina Bukit. (2012) Firm Performance, CEO Tenure, and Corporate Governance Reporting in Malaysia. International Journal of Management Practice. 5 (2), 170-189. (Inderscience Publications) (Indexed by SCOPUS).

32. Aida Hazlin Ismail§ & Norman Mohd-Saleh (2012). Corporate Governance and Earnings Management: Incentives in Malaysian IPO Companies. Terengganu International Finance and Economics Journal. 2(2): 40-47. (UiTM Terengganu)

33. Noraini Omar, Norman Mohd Saleh, § Mohd Fairuz Md Salleh. (2011) Family and government controlled firms and their recognition of goodwill impairment. Capital Market Review 19(1&2): 15-32. (Malaysian Finance Association)

34. Norman Mohd Saleh,§ Selamat Kundari & Ellias Alwi. (2011) The timeliness recognizing accounting income in Malaysia : the influence of government linked companies. Asian Journal of Accounting and Governance 2: 41-50. (Penerbit UKM)

35. Norman Mohd-Saleh§ & Romlah Jaffar. (2011). The Impact of Assets Disposal and Economic Crisis on the Valuation of Asset Write-offs. The Journal of Business Management and Accounting 1 (1): 41-62. (Penerbit UUM).

36. Azlina Ahmad,§ Norman Mohd Saleh, Takiah Mohd Iskandar and Mohamed Adnan Alias. (2011). Peranan Pengawasan Pelabur Institusi dan Kekaburan Perolehan. Jurnal Pengurusan 32. 83-101. (Penerbit UKM) (Indexed by SCOPUS).

37. Takiah Mohd Iskandar§, Mohd Mohid Rahmat, Norazura Mohd Noor, Norman Mohd Saleh & Muhammad Jahangir Ali. (2011). Corporate Governance and Going Concern Problems: Evidence from Malaysia International Journal of Corporate Governance 2(2):119-139 (Inderscience Publications).

38. Juahir Md Nor, Norsiah Ahmad§ & Norman Mohd Saleh. (2010). Fraudulent financial reporting and companies characteristics: Tax audit evidence. Journal of Financial Reporting and Accounting 8(2): 128-142. (Emerald) (Indexed by SCOPUS)

39. Norman Mohd Saleh§, Mohamat Sabri Hassan, Romlah Jaffar & Zaleha Abdul Shukur. (2010). Intellectual Capital Disclosure Quality: Lessons from Scandinavian countries. IUP Journal of Knowledge Management VIII(4) 39-60.

40. Mohamat Sabri Hassan§ & Norman Mohd Saleh. (2010). The Value Relevance of Financial Instruments Disclosure in Malaysian Firms Listed in the Main Board of Bursa Malaysia. International Journal of Economics and Management 4(2): 243 – 270. (Penerbit UPM) (Indexed by SCOPUS)

41. Hamezah Md Nor§, Norman Mohd Saleh, Romlah Jaffar & Zaleha Abdul Shukor. (2010). Corporate Governance and R&D Reporting in Malaysia MESDAQ Market. International Journal of Economics and Management 4(2): 350 – 372. (Penerbit UPM) (Indexed by SCOPUS)

42. Norman Mohd Saleh§, Mara Ridhuan Che Abdul Rahman & Mohamat Sabri Hassan. (2009). Ownership structure and intellectual capital performance in Malaysia. Asian Academy of Management Journal of Accounting and Finance 5(1): 1-29. (Penerbit USM)(Indexed by SCOPUS)

43. Mohd Mohid Rahmat, Takiah Mohd Iskandar§ & Norman Mohd Saleh. (2009). Audit Committee Characteristics in Financially Distressed and Non-Distressed Companies. Managerial Auditing Journal 24(7): 624-638. (Emerald) (Indexed by SCOPUS)

44. Salsiah Mohd Ali, Norman Mohd Saleh§ & Mohamat Sabri Hassan (2008) Ownership Structure and Earnings Management in Malaysian Listed Companies: The Size Effect. Asian Journal of Business and Accounting 1(2): 89-116. (Penerbit UM) (Now indexed in SCOPUS)

45. Aulia Fuad Rahman & Norman Mohd-Saleh§. (2008). The effect of free cash flow agency problem on the value relevance of earnings and book value. Journal of Financial Reporting & Accounting 6(1): 75-90 (Emerald) (Indexed in Cabell’s Directory).

46. Norhashimah Johari, Norman Mohd-Saleh§, Romlah Jaffar & Mohamat Sabri Hassan. (2008). The Influence of Board of Director’s Independence, Competency and Ownership on Earnings Management in Malaysia. International Journal of Economics and Management 2(2): 281-306. (Penerbit UPM) (Indexed by SCOPUS)

47. Kamran Ahmed, Jayne M. Godfrey, & Norman Mohd-Saleh. (2008). Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn. The International Journal of Accounting 43(2): 114-138 (Elsevier) (Indexed by SCOPUS)***

48. Norman Mohd-Saleh & Kamran Ahmed. (2007). Accounting Choices of Distressed firms during debt renegotiation: Evidence from Malaysia. International Journal of Accounting, Auditing and Performance Evaluation 4(6): 589-607. (Inderscience Publications) (Indexed by SCOPUS)

49. Salsiah Mohd Ali, Mohamat Sabri Hassan & Norman Mohd Saleh, (2007). Block Ownership and Earnings Management in Malaysian Listed Firms. Corporate Ownership and Control 5(2): 195-201. (Now indexed in SCOPUS)

50. Norman Mohd Saleh§, Takiah Mohd Iskandar & Mohd Mohid Rahmat. (2007). Audit Committee Characteristics and Earnings Management: Evidence from Malaysia. Asian Review of Accounting 15(2): 147-163. (Emerald) (Now indexed in SCOPUS).

51. Fathyah Hashim & Norman Mohd Saleh§. (2007). Voluntary Annual Report Disclosures by Malaysian Multinational Corporations. Malaysian Accounting Review 6(1): 129-156. (Penerbit UiTM)

52. Norman Mohd Saleh§ & Romlah Jaffar, (2006), Determinants Of Asset Write-Offs In Malaysia: The Economic Crisis Effect, Capital Market Review 14: 1-15. (Malaysian Finance Association)

53. Nor Haiza Abdul Aziz, Takiah Mohd Iskandar & Norman Mohd Saleh. (2006). Pengurusan Perolehan: Peranan Kualiti Audit dan Tadbir Urus Korporat (Earnings Management: The Role of Audit Quality and Corporate Governance). The International Journal of Management Studies 13: 163-188. (Receives Best Paper Award for Social Science Category 2007 by Malaysian Scholar Writers Council) (Penerbit UUM)

54. Norman Mohd Saleh & Kamran Ahmed. (2005). Earnings Management of Firms Undergoing Debt Contract Renegotiation, Accounting and Business Research 35(1): 69-86. (Wolters Kluwer UK Now Indexed in SCOPUS, ABI/Inform, EBSCO (Business Source Premier) and ISI - Social Science Citation Index (SSCI))***

55. Norman Mohd Saleh§, Takiah Mohd Iskandar & Mohd Mohid Rahmat. (2005). Earnings Managament and Board Characteristics: Evidence from Malaysia. Jurnal Pengurusan 24: 77-103 (Penerbit UKM) (Indexed in SCOPUS).

56. Norman Mohd Saleh§, Takiah Mohd Iskandar & Mohd Mohid Rahmat. (2005). Avoidance of Reported Earnings Decreases and Losses: Evidence from Malaysia. Malaysian Accounting Review 4(1): 25-37. (Penerbit UiTM)

57. Takiah Mohd. Iskandar, David C. Yang, Norman Mohd Saleh, & Terry Gregson. (2003). “A Broad Analysis of United States Generally Accepted Accounting Principles and the Malaysian Accounting Standards Board Approved Accounting Standards”. International Journal of Business 8: 87-103. (Indexed in ABI/INFORM Global, Academic, BowkerLink, Cabelle’s Directory, EBSCO, Gale, Journal of Economic Literature (JEL) on CD, e-JEL, EconLit, InfoTrac, ProQuest, Social Science Research Network (SSRN), and Ulrich's Periodicals Directory)

58. Abd. Ghafar Ismail, Norman Mohd Saleh & Mohamat Sabri Hassan. (2002). “Market Value vs Historical Cost: The Effects on Bank Capital in Malaysia”, Indonesian Management & Accounting Research 1(2): 165-176.  (Craig School of Business, CSU Fresno)

59. Norman Mohd Saleh§ & Mohamat Sabri Hassan. (1999). “Consensus of Audit Judgement in Post Modernist Era”, International Journal of Management 16(2): 266-275. 

Buku

1. SeyedSajad EbrahimiRad, Zaini Embong & Norman Mohd-Saleh. (2016). IFRS Adoption, Financial Information Quality and Investment Efficiency: Principles Versus Rules-Based Standards. Lambert Academic Publishing. Germany. (ISBN 9783659834332)

2. Norman Mohd Saleh and Aini Aman, Changes and Challenges in Institutional Autonomy in Fauziah Md Taib and Melissa Ng Lee Yen Abdullah (2015) Governance Reforms in Public Universities of Malaysia (Universiti Sains Malaysia Publishing) (ISBN 978-983-861-848-9).

3. Nur Adiana Hiau Abdullah, Fauziah Md Taib, Melissa Ng Lee Yen Abdullah, Azlan Amran, Norman Mohd Saleh, Siti Nabiha Abdul Khalid, Aini Aman and Joriah Muhammad, Transitory Effects of Reform Measures on Public University Autonomy in Fauziah Md Taib and Melissa Ng Lee Yen Abdullah (2015) Governance Reforms in Public Universities of Malaysia (Universiti Sains Malaysia Publishing) (ISBN 978-983-861-848-9).

4. Takiah Mohd Iskandar, Norman Mohd Saleh & Mohd Mohid Rahmat (2010) Jawatankuasa Audit di Malaysia (Audit Committee in Malaysia), Penerbit Universiti Kebangsaan Malaysia (Universiti Kebangsaan Malaysia Publishing) (ISBN 978-967-942-924-4).

5. Norman Mohd Saleh, Jawatan Kuasa Audit dalam Kerangka Pelaporan Kewangan (Audit Committee in the Financial Reporting Framework) in Takiah Mohd Iskandar, Norman Mohd Saleh & Mohd Mohid Rahmat (2010) Jawatankuasa Audit di Malaysia (Audit Committee in Malaysia), Penerbit Universiti Kebangsaan Malaysia (Universiti Kebangsaan Malaysia Publishing) (ISBN 978-967-942-924-4).