Dr Phua Lian Kee is a senior lecturer at the School of Management, Univerisiti Sains Malaysia. She has more than 20 years of experience in teaching Accounting courses and she is currently teaching Financial Accounting and Reporting subjects with specialisation in International Financial Reporting Standards. Dr Phua Lian Kee is a senior lecturer at the School of Management, Univerisiti Sains Malaysia. She has more than 20 years of experience in teaching Accounting courses and she is currently teaching Financial Accounting and Reporting subjects with specialisation in International Financial Reporting Standards. She was appointed as the chief examiner of a professional body from 2006 to 2009 for its Financial Accounting paper. Dr Phua is also actively supervising postgraduate students and has successfully graduated more than 15 PhD and Master’s students. Her main research interest is in the areas of voluntary disclosure and IFRS, earnings management, ESG, key audit matters, risk management and corporate governance. She also serves as a member of the editorial board of AAM Journal of Accounting and Finance and has presented papers at national and international conferences.

Dr Phua Lian Kee is a senior lecturer at the School of Management, Univerisiti Sains Malaysia. She has more than 20 years of experience in teaching Accounting courses and she is currently teaching Financial Accounting and Reporting subjects with specialisation in International Financial Reporting Standards. She was appointed as the chief examiner of a professional body from 2006 to 2009 for its Financial Accounting paper. Dr Phua is also actively supervising postgraduate students and has successfully graduated more than 15 PhD and Master’s students. Her main research interest is in the areas of voluntary disclosure and IFRS, earnings management, ESG, key audit matters, risk management and corporate governance. She also serves as a member of the editorial board of AAM Journal of Accounting and Finance and has presented papers at national and international conferences.