Tel: +604-6532794 Fax: +604-6532792
+604-653 2790

ASSOC. PROF. Dr. Fathyah Hashim

Graduate School of Business
Universiti Sains Malaysia


  • DBA, Universiti Kebangsaan Malaysia, Malaysia, 2010
  • MSc. Accounting, Universiti Kebangsaan Malaysia, Malaysia, 2004
  • BA (Hons) Accounting and Finance, University of Plymouth, UK, 1997


Fathyah Hashim, DBA (Universiti Kebangsaan Malaysia), MSc (Accounting) (Universiti Kebangsaan Malaysia), BA (Accounting and Finance) (University of Plymouth, UK) is a senior lecturer at the Graduate School of Business (GSB), Universiti Sains Malaysia (USM). Prior to joining USM, she was working as an accounting lecturer at a private college in Kuala Lumpur. She has been teaching Accounting for Managers, Corporate Social Responsibility and Social Enterprise courses to MBA students at GSB. She has held the position of visiting academic at Brunel Business School, Brunel University London, United Kingdom.

Her area of specialization is in Voluntary Reporting and her research interests include Intellectual Capital, R&D and Corporate Social Responsibility Disclosure. She has presented her research works at various national and international conferences including Macrotheme Business and Economics Conference, Malaysia-Indonesia International Conference on Economics, Management and Accounting, and National Seminar Islamic Banking and Finance Conference. She has published in various journals including Asian Academy of Management Journal of Accounting and Finance, Jurnal Pengurusan, Malaysian Accounting Review, and International Journal of Management Studies. She has also co-edited a casebook entitled “Improving Performance and Enhancing Competitiveness: In Search of Innovative Solutions”.

She is appointed as one of the Peer Review Team Leaders of an international accreditation body, The Alliance on Business Education and Scholarship for Tomorrow (ABEST21), to review Management Programmes at several international business schools in Malaysia, Indonesia, and Japan. Recently, she has been appointed as an Accreditation Adviser to ABEST21.

Teaching and Research Areas

Teaching: Accounting for Managers; Internal Audit; CSR and Social Enterprise

Research Interest: Voluntary Disclosure, Corporate Governance, Firm Performance, Firm Value

Consultancy and Industrial Experience

  • Co-consultant for an MNC’s Economics Impact Study in 2013 and 2020
  • Co-consultant for a local company’s Economics and Social Impact Study in 2015


  • Murumba Inekwe, Fathyah Hashim& Sofri B. Yahya. 2020. CSR in developing countries -The importance of good governance and economic growth: evidence from Africa. Social Responsibility Journal (Article in press). [SCOPUS]
  • Syed Asim Ali Bukhari, Fathyah Hashim, Azlan Amran. 2020. The Journey of Pakistan’s Banking Industry Towards Green Banking Adoption. South Asian Journal of Business and Management Cases, 9 (2)(Article in press). [SCOPUS]
  • Syed Asim Ali Bukhari, Fathyah Hashim, Azlan Bin Amran, Kalim Hyder. 2019. Green Banking and Islam: two sides of the same coin. Journal of Islamic Marketing. (Article in press). [SCOPUS]
  • Ali Rehman & Fathyah Hashim. 2020. Impact of fraud risk assessment on good CG: case of public listed companies in Oman. Business System Research, 11 (1), 16-30. [ECSI-WOS, SCOPUS]
  • Ann Ley, Fathyah Hashim& Zaini Embong. 2019. Corporate Governance, Investor Confidence and Firm Value: Malaysia Evidence. Asian Journal of Accounting and Governance 12, 169-181. [ECSI-WOS, MyCite]
  • Cheong Shy Yng & Fathyah Hashim. 2019. Corporate board diversity, corporate social responsibility and financial performance: the case of Malaysian public listed companies. International Journal of Sustainable Strategic Management, 1 (2), 172-185. [ERA]
  • Essia Ries Ahmed, Ramyar Rzgar Ahmed, Fathyah Binti Hashim, Md. Aminul Islam.2019. Asset-based and asset-backed sukuk: structure and legitimacy, Opción, 35 (21), 1248-1262. [SCOPUS]
  • Fathyah Hashim, Essia Ries Ahmed, Yeo Min Huey. 2019. Board Diversity and Earning Quality: Examining the Role of Internal Audit as a Moderator. Australasian Accounting Business & Finance Journal, 13 (4), 73-91. [SCOPUS]
  • Suharnomo & Fathyah Hashim. 2019. Differences in organization citizenship behavior between “serumpun” countries (Indonesia-Malaysia). Journal of Asia Business Studies, 13 (3), 349-361. [SCOPUS]
  • Ali Rehman & Fathyah Hashim. 2018. Literature review: preventive role of forensic accounting and corporate governance maturity. Journal of Governance and Integrity, 46 (2), 68-93. [MyCite]
  • Mohd Faizal Jamaludin & Fathyah Hashim. 2017. Corporate governance, institutional characteristics and director network in Malaysia.  Asian Academy of Management Journal of Accounting and Finance, 13 (2), 135-154. [SCOPUS]
  • Fathyah Hashim& Lee Tian Koon. 2017. Corporate risk management disclosure and corporate sustainability: the role of diversification. Global Business and Management Research, 9 (4), 144-158. [ERA]
  • Yuvaraj Ganesan, Yew Wei Hwa, Amar Hisham Jaaffar, Fathyah Hashim. 2017. Corporate governance and sustainability reporting practices: the moderating role of internal audit function. Global Business and Management Research,9 (4), 159-179. [ERA]
  • Azlan Amran, Say Keat Ooi, Cheng Yew Wong, Fathyah Hashim. 2016. Business strategy for climate change: An ASEAN perspective. Corporate Social Responsibility and Environmental Management, 23 (4), 213-277 [ISI, IF: 2.647]
  • Fathyah Hashim, Azlan Amran, Mehran Nejati, Zuhri Ismail. 2016. Examining the determinants of sustainability web-reporting by local authorities in Malaysia. International Journal of Society Systems Science, 8 (2), 155-170. [ERA]

Citation index



Journal Articles
Book Chapters

Research Grants


Honors & Awards