Azrul Abdullah

Senior Lecturer (Financial accounting)

Arau Perlis, Malaysia

Dr Azrul Abdullah is certified accountant and senior lecturer at the Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Perlis branch, Arau campus. He also an associate research fellow at the Accounting Research Institute (ARI). His research interest focuses on financial reporting, corporate governance, management accounting and auditing.


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  • Disclosure of voluntary accounting ratios by Malaysian listed companies. Journal of Financial Reporting and Accounting, 6(1), 1-20.DOI:
  • Students’ Attendance at Management Accounting Classes - Reasons and the Effect on Academic Performance (June 6, 2009). Social and Management Research Journal, Vol. 6 No. 1, 87-106, 2009.
  • A survey on the usage of derivatives and their effect on cost of equity capital. The Journal of Derivatives, 19(1), 56-71.DOI:10.3905/jod.2011.19.1.056
  • Relationship between macroeconomic variables and Malaysia available Shariah Indices. In Humanities, Science and Engineering (CHUSER), 2012 IEEE Colloquium on (pp. 227-232). IEEE. DOI: 10.1109/CHUSER.2012.6504315
  • Investment information via website by Malaysian listed companies. In Humanities, Science and Engineering (CHUSER), 2011 IEEE Colloquium on (pp. 722-727). DOI: 10.1109/CHUSER.2011.6163830
  • Voluntary Disclosure of Investment Information at Malaysian Companies Website. Jurnal Intelek, 6(2).
  • Risk Management Committee and Disclosure of Hedging Activities Information Among Malaysian Listed Companies. Advanced Science Letters, 21(6), 1871-1874. DOI:
  • Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter? (December 10, 2015). Aust. J. Basic & Appl. Sci., 9(37): 458, 2015. Available at SSRN:
  • Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian Evidence (December 31, 2015). Aust. J. Basic & Appl. Sci.,9(37): 211-219, 2015. Available at SSRN
  • The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia (January 26, 2016). Information Journal Special Issues Vol. 19 (7B) July 2016. Available at SSRN:
  • Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis (July 11, 2017). Conference Proceedings Vol. 2, Issue 2, p. 66, July 2017, Park Royal, Penang: CSRC Publishing. Available at SSRN: or
  • Digital Presence of Academic Scholars: A Case of Universiti Teknologi Mara, Perlis Branch, Malaysia (May 1, 2018). Available at SSRN: or
  • Company-Specific Characteristics and the Choice of Hedge Accounting for Derivatives Reporting: Malaysian Case. International Journal of Accounting, Auditing and Performance Evaluation, 13(3), 280-292. DOI: 10.1504/IJAAPE.2017.085183

Azrul Abdullah's public data