My Research Interest

I'm a PhD student from the Research School of Accounting & Business Information System. I studied Bachelor of Accounting and MBA in the University of Malaya, Malaysia. Previously, I worked as an auditor in the PricewaterhouseCoopers for 4 years. Then I decided to join academic career and worked as tutor in the University of Malaya.

My research interest is audit judgmental decision making (JDM).JDM focuses on understanding individual and group judgments and decisions. As an auditor, I understand that is is crucial for auditors to exercise professional judgment in the whole process of auditing. JDM is a sub-discipline of psychology. This research area is suited to my interest as I always have intention to study another degree in psychology.

My thesis basically focus on the auditor-client negotiation. I'm looking at how the audit committees intervene in the auditor-client disputes and the impacts on the auditors' decision making on the proposed audit adjustments. The emphasis of auditing standard on two-way communication between auditor and audit committee has placed much more important roles on audit committee in the auditor-client negotiation process. To examine the negotiation process, experimental research method is considered suitable. A key strength of experimental is that they allow strong causal inferences to be made. Experiments have the advantage of testing the effects of conditions that do not presently exist in practice (e.g. proposed new accounting standards, new audit method), as well as conditions that already exist but not in sufficient volume to examine archivally.

Currently I'm reading literature on the auditor-client negotiation and the JDM research area. I'm welcome any comments and ideas on my research area.