School of Accountancy staff

Associate Professor Radiah Othman staff profile picture

Contact details +6469516926

Associate Professor Radiah Othman BAcc(Hons), MAcc, Pg.Cert. L&T HE, PhD

Associate Professor

Doctoral Supervisor
School of Accountancy

Radiah’s current research interests focus on interdisciplinary studies in fraud and criminology, sustainability, and accounting education. Other areas of interest include public sector accounting and auditing. She has been published in several international refereed journals, including the Journal of Business Ethics, Accounting History, Accounting Education, Meditari Accountancy Research, Australian Accounting Review, Accounting, Auditing, and Accountability Journal, Business Strategy and the Environment, Journal of Forensic and Investigative Accounting, and Journal of Financial Crime. One of her papers received the Highly Commended Award at the Literati Network Awards for Excellence 2013 by Emerald. Additionally, she and her co-authors of Public Sector Accounting were recipients of the 2013 Pearson Best Author Award.

Radiah's current teaching responsibilities include postgraduate and undergraduate courses in Forensic Accounting, Accounting Systems, and Auditing. Throughout her career, she has successfully supervised three PhDs, one MBA, two postgraduate Special Topics, and five Master's dissertations. She has examined four PhDs, one MBA, and 13 Master's dissertations. Currently, she is supervising three PhD students. She was nominated for the Lecturer of the Year Award in 2015 and 2019. Additionally, she served as a mentor for the Manawatū Massey University Accounting Club and as the Academic Liaison for Malaysian-sponsored accounting students. Radiah is a Certified Fraud Examiner (CFE) and a CPA (Aust.). 

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Professional

Contact details

  • Ph: +64 (06) 9516926
    Location: BSW3.16, Business Studies West
    Campus: Manawatu

Qualifications

  • Bachelor of Accounting (Honours) - University Technology Mara (1996)
  • Continuing Professional Education - Association of Certified Fraud Examiners (2015)
  • Master of Accounting (Distinction) - Curtin University of Technology (1997)
  • Postgraduate Certificate in Learning and Teaching in Higher Education - Aston University (2006)
  • Doctor of Philosophy - Aston University (2007)

Prizes and Awards

  • MBS Special Achievement in Teaching Award (Online and Blended Learning) - Massey Business School (2024)
  • Received Massey University Research Funding (MURF) for the research project: Flood Protection and Control Works by New Zealand Regional Councils - Massey University (2023)

Research Expertise

Research Interests

Fraud Auditing and Financial Forensics

Sustainability accounting and reporting

Public Sector Accountability 

Accounting Education 

Thematics

21st Century Citizenship, Resource Development and Management

Area of Expertise

Field of research codes
Accounting, Auditing and Accountability (150100): Accounting, Auditing and Accountability not elsewhere classified (150199): Auditing and Accountability (150102): Commerce, Management, Tourism And Services (150000): Financial Accounting (150103): International Accounting (150104): Management Accounting (150105): Sustainability Accounting and Reporting (150106)

Keywords

Fraud

Forensics

Accounting Education

Public Sector

Sustainability

Research Projects

Completed Projects

Project Title: A two-stage analysis of financial statements misstatements using Benford and Beneish's models

The main aim of the proposed study is to test whether the mathematical Benford’s Law Digital Analysis and Beneish M-Score models able to detect data manipulation in Toshiba’s financial statements prior to and during the events leading up to the public revelation in 2015 as compared to other comparable Japanese companies. The accounting and finance literature suggest that both the Benford and Beneish models were found to be effective in detecting irregularities in accounting data. A comparative longitudinal financial statements analysis using both tools has not been tested in a single large public listed company in the years prior to and during fraudulent reporting up to the exposure to the public. The findings would provide a support (or not) for the tools to be used as part of analytical review procedures in the audit of the financial statements. Long-term benefits of protecting the regulators and investors’ interests in making sure a smooth operation and efficient capital allocation in economy can perhaps be inferred.
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Date Range: 2017 - 2019

Funding Body: Accounting and Finance Association of Australia and New Zealand Ltd

Project Team:

Research Outputs

Journal

Othman, R., & Ameer, R. (2024). Rethinking accounting education for a sustainable future: charting a course for sustainable development goals 2030. Meditari Accountancy Research. 32(5), 1809-1836
[Journal article]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2024). Workaround Opportunities in Concealing Revenue and Expenses Misstatements. Journal of Forensic and Investigative Accounting. 15(3), 437-462 Retrieved from https://www.nacva.com/jfia-current#6
[Journal article]Authored by: Othman, R.
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Ahmad, RAR., Othman, R., Othman, N., Tahir, HHBM., Marzuki, A., & Amirruddin Othman, AM. (2023). Dialogic approach to teaching and learning environmental management accounting (EMA) in tertiary education. Accounting Education.
[Journal article]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2023). Fraud mitigation: a hope for United Nation's Sustainable Development Goals (SDGs) 2030. Accounting, Auditing and Accountability Journal. 36(5), 1471-1472
[Journal article]Authored by: Othman, R.
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Ameer, R., & Othman, R. (2023). Stock market reactions to US Consumer Product Safety Commission enforcement actions. Accounting and Finance. 63(3), 3709-3735
[Journal article]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2022). In employees we Trust: Employee fraud in small businesses. Journal of Management Control. 33(2), 189-213
[Journal article]Authored by: Othman, R.
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Ameer, R., & Othman, R. (2022). Impact of internal corporate governance and self-regulation on financial performance: a study of international stock exchanges. International Journal of Corporate Governance. 12(3/4), 321-349 Retrieved from https://www.inderscience.com/info/inarticle.php?artid=121280
[Journal article]Authored by: Othman, R.
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Ameer, R., & Othman, R. (2022). Gender, fraud opportunity, and rationalisation. Journal of Criminology. 55(1), 81-105
[Journal article]Authored by: Othman, R.
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Othman, R., Laswad, F., & Mat-Roni, S. (2021). Academic adjustments and learning experiences of government-sponsored accounting students in a foreign university. Accounting Education. 30(5), 472-494
[Journal article]Authored by: Laswad, F., Othman, R.
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Ameer, R., & Othman, R. (2021). The Impact of Working Capital Management on Financial Performance of Cost Leadership and Differentiation Strategy Firms in Different Business Cycles: Evidence from New Zealand. Journal of Asia-Pacific Business. 22(1), 39-57
[Journal article]Authored by: Othman, R.
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Ameer, R., & Othman, R. (2021). The Impact of Working Capital Management on Financial Performance of Cost Leadership and Differentiation Strategy Firms in Different Business Cycles: Evidence from New Zealand. Journal of Asia Pacific Business. 22(1), 39-57 Retrieved from https://www.tandfonline.com/doi/full/10.1080/10599231.2021.1866398
[Journal article]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2020). Unemployment and fraud during the Great Depression in New Zealand. Journal of Financial Crime. 28(2), 375-385
[Journal article]Authored by: Othman, R.
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Othman, R. (2020). Managing student and faculty expectations and the unexpected during the COVID-19 lockdown: role transformation. Accounting Research Journal. 34(2), 217-228
[Journal article]Authored by: Othman, R.
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Othman, R., Ameer, R., & Laswad, F. (2021). Fraud in New Zealand, 1840–1939. Accounting History. 26(2), 205-235
[Journal article]Authored by: Laswad, F., Othman, R.
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Othman, R., Rashid, A., & Laswad, F. (2020). Uncovering Toshiba’s Fraudulent Financial Statements: An Audit Perspective. Journal of Forensic and Investigative Accounting. 12(2), 213-231 Retrieved from http://web.nacva.com/JFIA/Issues/JFIA-2020-No2-3.pdf
[Journal article]Authored by: Laswad, F., Othman, R.
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Othman, R., Laswad, F., & Berkahn, M. (2023). Financial C.R.I.M.Es in small businesses: causes and consequences. Journal of Financial Crime. 30(3), 742-758
[Journal article]Authored by: Berkahn, M., Laswad, F., Othman, R.
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Nath, N., Othman, R., & Laswad, F. (2020). External performance audit in New Zealand public health: a legitimacy perspective. Qualitative Research in Accounting and Management. 17(2), 145-175
[Journal article]Authored by: Laswad, F., Nath, N., Othman, R.
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Ameer, R., & Othman, R. (2020). Industry structure, R&D intensity, and performance in New Zealand: New insight on the Porter hypothesis. Journal of Economic Studies. 47(1), 91-110
[Journal article]Authored by: Othman, R.
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Othman, R., & Laswad, F. (2019). Future Forensic Accountants: Developing Awareness of Perceptual Blindness. Journal of Forensic and Investigative Accounting. 11(2), 299-308 Retrieved from https://www.nacva.com/content.asp?admin=Y&contentid=711
[Journal article]Authored by: Laswad, F., Othman, R.
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Othman, R., Laswad, F., & Nath, N. (2017). Local councils’ environmental sustainability reporting: who really counts?. Pacific Accounting Review. 29(4), 469-489
[Journal article]Authored by: Laswad, F., Nath, N., Othman, R.
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Yusoff, H., Othman, RB., & Yatim, N. (2014). Culture and accountants’ perceptions of environmental reporting practice. Business Strategy and the Environment. 23(7), 433-446 Retrieved from https://onlinelibrary.wiley.com/doi/abs/10.1002/bse.1793
[Journal article]Authored by: Othman, R.
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Othman, RB., & Ali, N. (2014). NPO, internal controls, and supervision mechanisms in a developing country. VOLUNTAS: International Journal of Voluntary and Nonprofit Organisations. 25(1), 201-224 Retrieved from https://link.springer.com/article/10.1007/s11266-012-9335-4
[Journal article]Authored by: Othman, R.
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Othman, R., & Said, J. (2007). Enhancing Control Through Participation: Issues of Conflicts in Public Sector Organizations. Journal of Financial Reporting and Accounting. 5(1), 71-86
[Journal article]Authored by: Othman, R.
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1
Yusoff, H., Othman, R., & Yatim, N. (2013). Culture and Accountants' Perceptions of Environmental Reporting Practice. Business Strategy and the Environment.
[Journal article]Authored by: Othman, R.
6
Ameer, R., & Othman, R. (2017). Corporate social responsibility performance communication and portfolio management. Managerial Finance. 43(5), 595-613
[Journal article]Authored by: Othman, R.
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Yusoff, H., Allezawati, I., Othman, RB., & Darus, F. (2016). Motives and accountants’ role for green accounting-reporting towards minimizing financial leakages. Malaysian Accounting Review. 15(2), 35-55 Retrieved from http://arionline.uitm.edu.my/ojs/index.php/MAR/issue/current
[Journal article]Authored by: Othman, R.
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Othman, RB., Nath, N., & Laswad, F. (2016). Sustainability reporting by New Zealand's local government. Australian Accounting Review. , 1-14 Retrieved from http://onlinelibrary.wiley.com/doi/10.1111/auar.12153/full
[Journal article]Authored by: Laswad, F., Nath, N., Othman, R.
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Othman, R., & Ameer, R. (2015). Conceptualizing the duties and roles of auditors in islamic financial institutions what makes them different?. Humanomics. 31(2), 201-213
[Journal article]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2014). Institutionalization of risk management framework in Islamic NGOs for suppressing terrorism financing: Exploratory research. Journal of Money Laundering Control. 17(1), 96-109
[Journal article]Authored by: Othman, R.
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Othman, R., & Othman, R. (2014). Higher education institutions and social performance: Evidence from public and private universities. International Journal of Business and Society. 15(1), 1-18
[Journal article]Authored by: Othman, R.
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Othman, R., & Ali, N. (2015). Erratum to: NPO, Internal Controls, and Supervision Mechanisms in a Developing Country [Voluntas, (2014), 25, (201-224), 10.1007/s11266-012-9335-4]. Voluntas. 26(2), 720
[Journal article]Authored by: Othman, R.
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Yusoff, H., Othman, R., & Yatim, N. (2013). Environmental reporting practices in Malaysia and Australia. Journal of Applied Business Research. 29(6), 1717-1726
[Journal article]Authored by: Othman, R.
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Yusoff, H., Othman, R., & Yatim, N. (2013). Accountants and environmental accounting and reporting in malaysia: An agent for sustainability practice?. Journal of Sustainability Science and Management. 8(1), 53-67
[Journal article]Authored by: Othman, R.
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Ameer, R., & Othman, R. (2012). Sustainability practices and corporate financial performance: A study based on the top global corporations. Journal of Business Ethics. 108(1), 61-79
[Journal article]Authored by: Othman, R.
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225
Othman, R., & Ali, N. (2012). NPO, internal controls, and supervision mechanisms in a developing country. Voluntas: International Journal of Voluntary and Nonprofit Organizations. Advanced Online(September 2012), 1-24 Retrieved from http://link.springer.com/article/10.1007/s11266-012-9335-4
[Journal article]Authored by: Othman, R.
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Noor, IHBM., & Othman, R. (2012). Budgetary participation: How it affects performance and commitment. Accountancy, Business and the Public Interest. 11, 53-73 Retrieved from http://visar.csustan.edu/aaba/Othman2012.pdf
[Journal article]Authored by: Othman, R.
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Ameer, R., Othman, R., & Mahzan, N. (2012). Information asymmetry and regulatory shortcomings in profit sharing investment accounts. International Journal of Islamic and Middle Eastern Finance and Management. 5(4), 371-387
[Journal article]Authored by: Othman, R.
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Rashid, AA., Ibrahim, MK., Othman, R., & See, KF. (2012). IC disclosures in IPO prospectuses: Evidence from Malaysia. Journal of Intellectual Capital. 13(1), 57-80
[Journal article]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2010). Environmental disclosures of palm oil plantation companies in malaysia: A tool for stakeholder engagement. Corporate Social Responsibility and Environmental Management. 17(1), 52-62
[Journal article]Authored by: Othman, R.
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Hui, WS., Othman, R., Omar, NH., Rahman, RA., & Haron, NH. (2011). Procurement issues in Malaysia. International Journal of Public Sector Management. 24(6), 567-593
[Journal article]Authored by: Othman, R.
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Othman, R. (2010). Impact of financial reporting quality on the implied cost of equity capital: Evidence from the Malaysian listed firms. Asian Journal of Business and Accounting. 3(1), 1-25
[Journal article]Authored by: Othman, R.
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Anuar, S., & Othman, R. (2010). Determinant of online tax payment system in Malaysia. International Journal of Public Information System. 1(Special Issue on Public Sector Reporting Systems: A Global Challenge), 17-32 Retrieved from http://www.ijpis.net/issues/no1_2010/IJPIS_no1_2010_p2.pdf
[Journal article]Authored by: Othman, R.
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Ameer, R., & Othman, R. (2010). Stock market reaction to bonds issuance: Evidence from Malaysian banking sector. International Research Journal of Finance and Economics. (45), 162-170 Retrieved from http://www.eurojournals.com/irjfe_45_13.pdf
[Journal article]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2009). Corporate social and environmental reporting: Where are we heading a survey of the literature. International Journal of Disclosure and Governance. 6(4), 298-320
[Journal article]Authored by: Othman, R.
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Ahmad, HN., Othman, R., Othman, R., & Jusoff, K. (2009). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing. 5(9), 53-62 Retrieved from http://www.airiti.com/ceps/ec_en/ecjnlarticleView.aspx?jnlcattype=1&jnlptype=2&jnltype=466&jnliid=3446&issueiid=88905&atliid=1775989
[Journal article]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2009). Market risk disclosure: Evidence from Malaysian listed firms. Journal of Financial Regulation and Compliance. 17(1), 57-69
[Journal article]Authored by: Othman, R.
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Othman, RB., Ameer, R., & Isa, YM. (2009). Enterprise wide risk management system & practices – how are Malaysian companies doing?. Accountants Today Magazine. 22(7), 26-28 Retrieved from http://www.mia.org.my/at/at/2009/07/05.pdf
[Journal article]Authored by: Othman, R.
Othman, R., & Ameer, R. (2009). Determinants and persistence of research and development investments: Evidence from Malaysia. International Journal of Emerging Markets. 4(3), 275-292
[Journal article]Authored by: Othman, R.
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Othman, R., & Rauf, FA. (2009). Implementing school performance index (SPIn) in Malaysian primary schools. International Journal of Educational Management. 23(6), 505-522
[Journal article]Authored by: Othman, R.
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Ameer, R., & Othman, R. (2009). Role typology in corporate governance - buddies, bullies and more.... Accountants Today Magazine. 22(4), 20-22 Retrieved from http://www.mia.org.my/at/at/2009/04/05.pdf
[Journal article]Authored by: Othman, R.
Othman, RB., & Ameer, R. (2009). The service sector awakens. Smart Investor Malaysia. June, 32-33
[Journal article]Authored by: Othman, R.
Ameer, R., & Othman, R. (2008). Insider trading in Malaysia. Accountants Today Magazine. 21(12), 22-25 Retrieved from http://www.mia.org.my/at/at/200812/05.pdf
[Journal article]Authored by: Othman, R.
Ariff, AM., Ibrahim, MK., & Othman, R. (2007). Determinants of firm level governance: Malaysian evidence. Corporate Governance. 7(5), 562-573
[Journal article]Authored by: Othman, R.
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Othman, R., & Said, J. (2007). Enhancing control through participation: Issues of conflict in public sector organizations. Journal of Financial Reporting and Accounting. 5(1), 71-86 Retrieved from http://www.emeraldinsight.com/journals.htm?articleid=1827134&show=abstract
[Journal article]Authored by: Othman, R.
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Lazar, J., Leng, TL., & Othman, R. (2006). Adoption of international financial reporting standards: An overview. Accountants Today Magazine. 19(6), 18-21 Retrieved from http://www.mia.org.my/at/at/200606/07.pdf
[Journal article]Authored by: Othman, R.

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Book

Othman, R., & Ameer, R. (2023). Human Capital Transformation for Circular Economy and Sustainable Development: A Government-Linked Company Experience. In Sustainable Development Goals Series. (pp. 307 - 358).
[Chapter]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2023). Environmental violations and mandatory disclosures by oil and gas companies. In Perspectives on Ecological Degradation and Technological Progress. (pp. 259 - 293).
[Chapter]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2023). Human Capital Transformation for Circular Economy and Sustainable Development: A Government-linked Company Experience. In MO. Erdiaw-Kwasie,, & GM. Monirul-Alam (Eds.) Circular Economy Strategies and the UN Sustainable Development Goals. (pp. 307 - 358). Singapore: PalgraveMacmillan
[Chapter]Authored by: Othman, R.
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Othman, R., Bin Othman, R., Chan, S., Roni, SM., & Ameer, R. (2022). Higher education students' online learning attitudes and academic performance: International experience with Covid-19. In Handbook of Research on Teacher and Student Perspectives on the Digital Turn in Education. (pp. 213 - 236).
[Chapter]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2020). Benford Law and Earnings Analysis: International Comparison.. In L. Farinha, AB. Cruz, & JR. Sebastião (Eds.) Handbook of Research on Accounting and Financial Studies. (pp. 381 - 404). Hershey, Pennsylvania, United States of America: IGI Global
[Chapter]Authored by: Othman, R.
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Othman, R., & Kanda, S. (2020). IT Security Investment Decision by New Zealand Owner-Managers. In Y. Winfred, R. Muttukrishnan, A. Jamal-Deen, W. Isaac, & FA. Katsriku (Eds.) Modern Theories and Practices for Cyber Ethics and Security Compliance. (pp. 217 - 233). Hershey, Pennsylvania, United States of America: IGI Global
[Chapter]Authored by: Othman, R.
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Othman, R., & Ameer, R. (2020). Cultured Crime of Obedience and Fraudulent Financial Reporting in time of Crisis. In Z. Norhayati, A-T. Asmat-Nizam, & A. Amelia (Eds.) Transcending Cultural Boundaries: Practices, Challenges and Strategy for International Business. (pp. 69 - 89). Singapore: Springer Nature Singapore Pte Ltd
[Chapter]Authored by: Othman, R.
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Othman, R. (2020). Financial Statement Fraud Detection and Investigation in a digital Environment. In MS. Husain, & MZ. Khan (Eds.) Critical Concepts, Standards, and Techniques in Cyber Forensics. (pp. 187 - 214). Hershey, Pennsylvania, United States of America: IGI Global
[Chapter]Authored by: Othman, R.
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Othman, R., Ameer, R., & Laswad, F. (2019). Forensic auditing tools in detecting financial statements' irregularities: Benford's law and beneish model in the case of Toshiba. In Organizational Auditing and Assurance in the Digital Age. (pp. 256 - 275).
[Chapter]Authored by: Laswad, F., Othman, R.
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Manjah, N., Othman, R., & Yusoff, H. (2019). Internal control system in cooperative society. In Organizational Auditing and Assurance in the Digital Age. (pp. 276 - 301).
[Chapter]Authored by: Othman, R.
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Othman, R., Nath, N., & Laswad, F. (2019). Environmental reporting and accounting: Sustainability hybridisation. In Developing Eco-Cities Through Policy, Planning, and Innovation: Can It Really Work?. (pp. 114 - 150).
[Chapter]Authored by: Laswad, F., Nath, N., Othman, R.
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Othman, R., Ameer, R., & Laswad, F. (2019). Forensic auditing tools in detecting financial statements’ irregularities as to: Benford’s Law and Beneish Model in the case of Toshiba. In RP. Marques, C. Santos, & H. Inácio (Eds.) Organizational Auditing and Assurance in the Digital Age. (pp. 256 - 275). Hershey, Pennsylvania, United States of America: IGI Global
[Chapter]Authored by: Laswad, F., Othman, R.
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Manjah, N., Othman, R., & Yusoff, H. (2019). Internal Control System in Cooperative Society. In RP. Marques, C. Santos, & H. Inácio (Eds.) Organizational Auditing and Assurance in the Digital Age. (pp. 276 - 301). Hershey, Pennsylvania, United States of America: IGI Global
[Chapter]Authored by: Othman, R.
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Ameer, R., & Othman, R. (2018). Corporate Values and Corporate Social Responsibility Communication Strategies in a Small Economy. In K-H. Lee, & S. Schaltegger (Eds.) Accounting for Sustainability: Asia Pacific Perspectives. (pp. 67 - 100). Cham, Switzerland: Springer International Publishing AG
[Chapter]Authored by: Othman, R.
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Ameer, R., & Othman, R. (2018). Corporate Values and Corporate Social Responsibility Communication Strategies in a Small Economy. In K-H. Lee, & S. Schaltegger (Eds.) Accounting for Sustainability: Asia Pacific Perspectives. (pp. 67 - 100). Cham, Switzerland: Springer International Publishing AG
[Chapter]Authored by: Othman, R.
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Othman, R., Nath, N., & Laswad, F. (2018). Determinants of Voluntary Environmental Reporting by New Zealand Regional Councils. In K-H. Lee, & S. Schaltegger (Eds.) Asia Perspectives on Accounting for Sustainability. (pp. 281 - 301). Cham, Switzerland: Springer International Publishing AG
[Chapter]Authored by: Laswad, F., Nath, N., Othman, R.
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Othman, R., Nath, N., & Laswad, F. (2018). Environmental reporting and accounting: Sustainability hybridisation. In Handbook of Research on Modernization and Accountability in Public Sector Management. (pp. 130 - 158).
[Chapter]Authored by: Laswad, F., Nath, N., Othman, R.
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Jayasinghe, K., Nath, N., & Othman, RB. (2015). The public sector accounting, accountability and auditing in emerging economies: Insights, gaps and some new ways forward. In Research in Accounting in Emerging Economies. (pp. 1 - 6). : Emerald Group Publishing Limited
[Chapter]Authored by: Nath, N., Othman, R.
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Rauf, F., Yusoff, H., Othman, RB., Yatim, N., Poobalan, UR., & Salleh, SC.(2014). Public sector accounting – Malaysian context. Kuala Lumpur, Malaysia: Pearson Malaysia
[Authored Book]Authored by: Othman, R.
(2015). The public sector accounting, accountability and auditing in emerging economies: Insights, gaps and some new ways forward. (Vol. 15)
[Edited Book]Authored by: Nath, N., Othman, R.
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6
Othman, RB., & Ameer, R. (2014). Finance and sustainability – Resources, capabilities, and rewards. In S. Roshima, D. Crowther, & A. Amran (Eds.) Ethics, Governance and Corporate Crime: Challenges and Consequences. (pp. 19 - 46). Bingly, UK: Emerald Group Publishing Limited
[Chapter]Authored by: Othman, R.
Aziz, N., Wee, SH., Mahmud, Z., Othman, RB., & Hoque, Z. (2014). Synthesising readiness for transformation (RFT) and managerial performance in response to Public Sector change. : Research Management Institute, UiTM
[Monograph]Authored by: Othman, R.
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Othman, RB., Hariri, Hilwani, ., Bouheraoua, Saeid, ., & Haron, Hasnah, . (2013). Whistleblowing in Islamic Financial Institutions in Malaysia. : Research Management Institute, Universiti Teknologi Mara, Malaysia
[Monograph]Authored by: Othman, R.
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Hariri, H., Othman, RB., Haron, H., Bouheraoua, S., & Talha, M. (2013). Whistle-blowing in the financial institutions in emerging market. In RK. Mishra, S. Jhunjhunwala, & J. Kiranmai (Eds.) Corporate Governance in Emerging Markets. (pp. 86 - 104). New Delhi: Bloomsbury Publishing
[Chapter]Authored by: Othman, R.
Ameer, R., Othman, RB., & Mahzan, N. (2012). Appropriateness, transparency and timeliness in reporting of risk- return in Islamic deposits: An exploratory study on Mudarabah deposits. : Research Management Institute, UiTM, Malaysia
[Monograph]Authored by: Othman, R.
Othman, RB., Ali, N., Omar, N., Rahman, RA., Said, J., Arshad, MF., . . . Russell, D. (2012). Non-profit organisation transparency and accountability: Mechanism for anti-money laundering initiatives. Shah Alam, Malaysia: Research Management Institute, UiTM Malaysia
[Monograph]Authored by: Othman, R.
Othman, RB., Ameer, R., Atan, R., & Mat Isa, R. (2010). Financial management and sustainability practices:Evidence from the Top 100 global sustainable firms. Malaysia: Fundamental Research Grant Scheme (FRGS), Ministry of Higher Education, Malaysia
[Monograph]Authored by: Othman, R.
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Abdul Rauf, F., Othman, RB., & Mohd Ariff, SM. (2010). Developing and implementing performance measurement tools for secondary schools. Shah Alam, Selangor, Malaysia: Research Management Institute, Universiti Teknolji Mara UiTM Malaysia
[Monograph]Authored by: Othman, R.
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Mat Isa, Y., Othman, RB., & Ameer, R. (2010). Malaysian enterprise risk management (MERIM) framework: A universal basis for all. Shah Alam, Selangor, Malaysia: Research Management Institute, Universiti Teknoloji Mara UiTM
[Monograph]Authored by: Othman, R.
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Abdul Rauf, F., Othman, RB., Abdul Aziz, A., Abu Bakar, YN., Che Salleh, S., Mohd Arif, SM., . . . Hazlin Ismail, A. (2010). School Performance Index (SPIn) A survey report by Accounting Research Institute. Kuala Lumpuur, Malaysia: Prime Minister's Exchange Fellowship Programme Malaysia (PERDANA)
[Monograph]Authored by: Othman, R.
Mohd Kamal, ME., Othman, RB., & Mohamad Taheer, AS. (2010). Innovation capacity in higher education. Malaysia: Research Management Institute, UiTM Malaysia
[Monograph]Authored by: Othman, R.
Othman, RB. (2010). Involvement of Accountants in AIS Implementation. In ZM. Mohamed, A. Haji Abdul Majid, & N. Ahmad (Eds.) Qualitative Research in Accounting – Malaysian Cases. (pp. 45 - 51). Bangi, Malaysia: Penerbitan Universiti Kebangsaan Malaysia
[Chapter]Authored by: Othman, R.
Othman, RB., & Ameer, R.(2010). Internal control practices of charity organizations in Malaysia. Shah Alam, Malaysia: University Publication Centre (UPENA) UiTM
[Authored Book]Authored by: Othman, R.
Ameer, R., Othman, RB., & Sh. Abu Bakar, A. (2009). Leadership values in corporate communication: Test of reputation capital and obfuscation hypothesis using chairman statement readability in Malaysia. Shah Alam, Selangor, Malaysia: Research Management Institute UiTM Malaysia
[Monograph]Authored by: Othman, R.
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Ameer, R., & Othman, RB. (2009). Insider trading practices in Malaysia. Shah Alam, Selangor, Malaysia: Research Management Institute, UiTM Malaysia
[Monograph]Authored by: Othman, R.
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Ameer, R., & Othman, RB. (2009). Reaching the Board: Progression influencing factors of accounting graduates to senior positions in Malaysian public listed companies. Malaysia: Research Management Institute, UiTM Malaysia
[Monograph]Authored by: Othman, R.
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Ameer, R., & Othman, RB. (2008). Analysis of charities' internal control systems (ICS): Failures in Malaysia. Malaysia: Research Management Institute, UiTM Malaysia
[Monograph]Authored by: Othman, R.
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Tan, LL., Lazar, J., & Othman, RB. (2007). Adoption of Financial Reporting Standards (FRS): Impact on Malaysian companies. Kuala Lumpur, Malaysia: Malaysian Accountancy Research and Education Foundation (MAREF)
[Monograph]Authored by: Othman, R.
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Conference

Raja-Ahmad, R-A., Othman, R., & Mohd-Nadzri, S-M-F.Corporate Management’ Perspective on Critical Success Factors for Sustainability Strategy Formulation and Implementation. . University of Canterbury
[Conference Paper]Authored by: Othman, R.
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Ameer, R., & Othman, R.Well-being as the North Star: New Zealand’s People-Centered Approach to SDGs. . Waseda University, Tokyo, Japan
[Conference Paper]Authored by: Othman, R.
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Othman, R., & Ameer, R.Who Matters Most? An Insight into PG's Stakeholder Priorities,. . Waseda University, Tokyo, Japan
[Conference Paper]Authored by: Othman, R.
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Othman, R., Raja Ahmad, RA., Othman, N., Mohd Tahir, HH., & Ahmad Marzuki, AO. (2022). What does environmental and sustainability mean to graduating accounting students?. Otago Business School. : Sustainability Accounting Research Network
[Conference Paper in Published Proceedings]Authored by: Othman, R.
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Othman, R., & Ameer, R.(2020). Dishonest of the past. . Virtual Platform
[Conference Paper]Authored by: Othman, R.
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Mat-Roni, S., Othman, R., & Laswad, F.Academic adjustment and learning experience in foreign university. . Brisbane, Australia.
[Conference Paper]Authored by: Laswad, F., Othman, R.
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Othman, R., Ameer, R., & Laswad, F. (2019). Strategic Camouflage: Toshiba’s Deception Tactics. 2019 APIRA. Auckland, New Zealand.: 2019 Asia-Pacific Interdisciplinary Research in Accounting Conferenc
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Othman, R.
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Othman, R., Berkahn, M., & Laswad, F. (2019). Financial Crime in Small Entities in New Zealand. APIRA 2019. : 2019 Asia-Pacific Interdisciplinary Research in Accounting Conference
[Conference Paper in Published Proceedings]Authored by: Berkahn, M., Laswad, F., Othman, R.
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Othman, R., Ameer, R., & Laswad, F. (2019). Unmasking Deception Strategy of Fraudulently Prepared Financial Statements: Corporate Fraud Case of Toshiba Corporation. Meditari Accountancy Research / Accounting Forum Joint Conference. : Meditari Accountancy Research / Accounting Forum Joint Conference
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Othman, R.
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Kanda, S., & Othman, R. (2018). IT Security Investment Decision by New Zealand Owner-managers: Potential Role of Management Accounting in Threat and Coping Appraisals. https://www.management.ac.nz/research/research-at-wms/events-and-seminars/nzma-conference-2018. : 12th New Zealand Management Accounting Conference
[Conference Paper in Published Proceedings]Authored by: Othman, R.
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Othman, RB., Omar, N., Rahman, RA., & Ali, N.Governance of charity organizations as fraud preventive mechanism: Lessons from Singapore. : In the Proceedings of The Asia Pacific International Conference on Forensic Accounting and Financial Criminology
[Conference Paper in Published Proceedings]Authored by: Othman, R.
Tan, LL., Lazar, J., & Othman, RB.Adoption of International Financial Reporting Standards in Malaysia. In the Proceedings of AACF 4th Annual International Accounting Conference. : AACF 4th Annual International Accounting Conference
[Conference Paper in Published Proceedings]Authored by: Othman, R.
Nath, N., Othman, RB., & laswad, .New Zealand public sector health delivery: selection of topics for performance audits. . Adelaide, Australia
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
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Othman, RB., & Ameer, R. (2017). Key drivers of the financial performance of the demutualized and self-listed stock exchanges in Asia Pacific. FMCG 2017. : Financial Market and Corporate Governance (FMCG) 2017
[Conference Paper in Published Proceedings]Authored by: Othman, R.
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Othman, RB.Key Drivers of the Financial Performance of the Demutualized and Self-Listed Stock Exchanges in Asia-Pacific. . Victoria University of Wellington, Wellington, New Zealand
[Conference Paper]Authored by: Othman, R.
Othman, RB., Nath, N., & Laswad, F.Environmental reporting and accounting-sustainability hybridisation in New Zealand local government. . Christchurch, New Zealand
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
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Nath, ND., Othman, R., & Laswad, F.(2016). External performance audit in the delivery of NZ public health: Perception of the scope and focus. Paper presented at the meeting of The Abstract Proceedings of the 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Melbourne, Australia
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
Othman, R., & Nath, ND.(2015). A historical examination of socio-economic and political forces of performance auditing in Malaysia. . Victoria, Australia
[Conference Paper]Authored by: Nath, N., Othman, R.
Nath, N., & Othman, RB.(2014). Bureaucracy and audit developments: The Fijian public sector. Paper presented at the meeting of In the Abstracts Proceedings of the Eighth Accounting History International Conference. Ballarat, Australia
[Conference Paper]Authored by: Nath, N., Othman, R.
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Yusoff, H., Othman, RB., Yatim, N., & Darus, F.(2014). An exploration on the motives and the accountant's role for green accounting-reporting practice. Paper presented at the meeting of Proceedings of 3rd International Conference on Governance and Accountability (ICGA),. Edirne, Turkey
[Conference Paper]Authored by: Othman, R.
Nath, N., Othman, RB., & Laswad, F. (2014). Performance audits and health service deliveries: Perceptions on scope and topic of choice. Proceedings of 8th New Zealand Management Accounting Conference. (pp. 21 - 21). : 8th New Zealand Management Accounting Conference
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Nath, N., Othman, R.
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Othman, RB., Yusoff, Haslinda, ., & Yatim, Normahiran, .(2014). An exploration on the motives for green accounting-reporting practice and accountants’ role. . Rotterdam, Holland
[Conference Paper]Authored by: Othman, R.
Othman, RB., & Nath, N.(2013). Public sector audits: A century and beyond the case of Malaysia. Paper presented at the meeting of The Proceedings of the 7th New Zealand Management Accounting Conference. Queenstown, New Zealand
[Conference Paper]Authored by: Othman, R.
Isa, YM., Othman, RB., & Ameer, R.Malaysian enterprise risk management (MERIM) framework: Exploratory research. . Kuala Lumpur, Malaysia
[Conference Paper]Authored by: Othman, R.
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Kamal, MEBM., Thaheer, ASBM., & Othman, RB.Innovation capacity in higher education. . Kuala Lumpur, Malaysia
[Conference Paper]Authored by: Othman, R.
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Othman, RB., Ali, N., Said, J., Omar, N., & Abdul-Rahman, R.(2013). Malaysian Non Profit Organizations: Financial Reporting Disclosure.. . Shah Alam, Malaysia
[Conference Paper]Authored by: Othman, R.
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Othman, R., Ali, N., & Said, J.(2013). Internal Control Systems among Non Profit Organizations(NPOs) in Malaysia. . Shah Alam, Malaysia
[Conference Paper]Authored by: Othman, R.
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Othman, RB., Ameer, R., & Mahzan, N.Information Asymmetry and Regulatory Shortcomings in Profit Sharing Investment Accounts. . Concorde Hotel, Shah Alam, Selangor, Malaysia
[Conference Paper]Authored by: Othman, R.
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Aziz, N., Hui, WS., & Othman, R. (2012). The use of Performance Measurement System (PMS) in transforming public sector organization. ICIMTR 2012 - 2012 International Conference on Innovation, Management and Technology Research. (pp. 570 - 573).
[Conference Paper in Published Proceedings]Authored by: Othman, R.
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Othman, RB., Hj Omar, N., Abdul Rahman, R., & Ali, N.(2011). Governance of charity organizations as fraud preventive mechanism: Lessons from Singapore. . Putrajaya, Malaysia
[Conference Paper]Authored by: Othman, R.
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Othman, RB., Abdul-Rauf, F., & Mohd-Arif, SM.(2010, July 6). Implementation of a School Performance Index as Performance Measurement Tool: Secondary School in Malaysia.. , 17th International Conference on Learning
[Conference Abstract]Authored by: Othman, R.
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Ahmad, H., Othman, RB., & Othman, R.(2010). Internal and external factors influencing effectiveness of Internal Audit Department in Malaysian local authorities. . Bangi, Malaysia
[Conference Paper]Authored by: Othman, R.
Ahmad, H., Othman, RB., & Othman, R.Internal and external factors influencing the effectiveness of internal audit departments in Malaysian local authorities. . Adelaide, VIC
[Conference Paper]Authored by: Othman, R.
Mohamad Kamal, MEB., Mohamed Thaher, ASB., & Othman, R. (2010). Innovation capacity in higher education. CSSR 2010 - 2010 International Conference on Science and Social Research. (pp. 1295 - 1300).
[Conference Paper in Published Proceedings]Authored by: Othman, R.
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3
Isa, YM., Othman, R., & Ameer, R. (2010). Malaysian enterprise risk management (MERIM) framework: Exploratory research. CSSR 2010 - 2010 International Conference on Science and Social Research. (pp. 265 - 270).
[Conference Paper in Published Proceedings]Authored by: Othman, R.
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Rashid, AA., Ibrahim, MK., & Othman, R. (2010). An analysis of intellectual capital disclosure in Malaysian IPO prospectuses. ISIEA 2010 - 2010 IEEE Symposium on Industrial Electronics and Applications. (pp. 236 - 241).
[Conference Paper in Published Proceedings]Authored by: Othman, R.
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Nasir, NM., Ibrahim, MK., Zain, MM., & Othman, RB. (2008). The effects of the introduction of FRS on the economic environment and value relevance of accounting numbers. In the Proceedings of International Accounting & Business Conference 2008. : International Accounting & Business Conference 2008
[Conference Paper in Published Proceedings]Authored by: Othman, R.
Tan, LL., Lazar, J., & Othman, RB.(2007). Adoption of International Financial Reporting Standards in Malaysia. . Instanbul, Turkey
[Conference Paper]Authored by: Othman, R.
Othman, RB. (2007). A study of National Council of Welfare and Social Development Malaysia, state of financial reporting of charity organisations. In the Proceedings of Conference On Scientific and Social Research (CSSR). : Conference On Scientific and Social Research (CSSR)
[Conference Paper in Published Proceedings]Authored by: Othman, R.
Othman, RB., Nasir, NM., & Said, J. (2007). Financial reporting practices of charity organisations in Malaysia. In the Proceedings of Asian Academic Accounting Association Conference 2007. : Asian Academic Accounting Association Conference 2007
[Conference Paper in Published Proceedings]Authored by: Othman, R.

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Other

Yusoff, H., Othman, R., & Yatim, N. (2014). Strategic Framework for Green Accounting and Reporting In Malaysia. (pp. 6 - 8).
[Other]Authored by: Othman, R.
Othman, RB., & Ameer, R. (2014). Integrated reporting for public sector entities: The way forward?. (pp. 3 - 6). The Malaysian Institute of Certified Public Accountants
[Other]Authored by: Othman, R.
Othman, RB., & Ameer, R. (2014). Malaysian accountants and integrated reporting: Reformers in the making. (pp. 8 - 10). The Malaysian Institute of Certified Public Accountants
[Other]Authored by: Othman, R.
Othman, RB., & Ameer, R. (2014). Small and medium enterprises and sustainability. (pp. 20 - 22). The Malaysian Institute of Certified Public Accountants
[Other]Authored by: Othman, R.
Othman, RB. (2013, October). Transformation of Auditor-General’s Roles – Case of Commonwealth Countries. In 2013 Audit Forum, NZICA Conference Centre, Auckland,.
[Oral Presentation]Authored by: Othman, R.

Consultancy and Languages

Consultancy

  • 25 Oct 2013 - Badan Pengawas Keuangan Republik Indonesia
    Training Indonesian auditors and academic in Public Sector Accrual Accounting.
  • 2005-2011 - Malaysian Institute of Accountants, Malaysian Institute of Certified Public Accountants, Malaysian Institute of Management
    As an Adjudicator of Malaysian National Annual Corporate Reporting Awards.
  • 2011 - World Economic Forum
    Expert Panel, World Economic Forum’s project “Redefining the Future of Growth:The New Sustainability Champions”
  • 2008 - Government Integrated Technology Network (GITN) S/B
    GITN Customer Satisfaction Index
  • 2008 - Malaysian Red Crescent Society
    Budget Preparation Workshop
  • 2007 - Government Integrated Technology Network (GITN) S/B
    Effectiveness of Schoolnet Implementation
  • 2007 - Rubber Industry Smallholders’ Development Authority (RISDA)
    Analysing Impact of RISDA Infrastructure projects

Languages

  • Malay
    Last used: currently
    Spoken ability: Excellent
    Written ability: Excellent
  • English
    Last used: currently
    Spoken ability: Excellent
    Written ability: Excellent

Teaching and Supervision

Teaching Statement

Radiah specializes in teaching forensic accounting, auditing, and accounting information systems.

Contact Supervisor

Graduate Supervision Statement

I welcome highly motivated, dedicated, and hardworking individuals to undertake a PhD study on topics within my research interests. I view a Ph.D. supervisee as a junior colleague who requires guidance and motivation to complete their Ph.D. thesis through professional relationships and mutual respect. I highly value a PhD candidate who can take the lead in their PhD journey but remains open to suggestions and constructive criticism.


Associate Professor Radiah Othman is available for Masters and Doctorial supervision.

Summary of Doctoral Supervision

Position Current Completed
Main Supervisor 1 0
Co-supervisor 0 1

Current Doctoral Supervision

Main Supervisor of:

  • Santhi Shanmugam - Doctor of Philosophy
    CSR Performance and Tax Aggressiveness: Evidence from Malaysia

Completed Doctoral Supervision

Co-supervisor of:

Media and Links

Media

  • 10 Feb 2021 - Online
    Member spotlight - Dr Radiah Othman
    Being interviewed by Association of Certified Fraud Examiner
  • 08 Mar 2021 - Online
    International Women's Day
    I was featured in ACFE's "The ACFE Celebrates Internaitonal Women's Day 2021"
  • 08 Mar 2021 - Online
    International Women's Day by ACFE, USA
    Was featured in "The ACFE celebrates international Women's Day 2021"

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Last updated on Monday 08 July 2024