Tel: +604-6532794 Fax: +604-6532792
+604-653 6641

Dr. Yuvaraj Ganesan

PhD Programme Manager
Graduate School of Business
Universiti Sains Malaysia


  • Ph.D., Universiti Sains Malaysia, Malaysia. 2016
  • Master of Business Administration (MBA), Universiti Sains Malaysia, Malaysia. 2010
  • Bachelor of Accounting (Hons), Universiti Sains Malaysia, Malaysia. 2003


Dr. Yuvaraj Ganesan is a senior lecturer at Graduate School of Business, Universiti Sains Malaysia. He obtained the PhD from USM. He had published articles in journal and had attended and presents paper in the International Conference. His research interests are Auditing, Service Quality, Non-audit Services, Corporate Governance, Corporate Social Responsibility, Small and Medium Enterprises and Small and Medium Practitioners. He has working experience in auditing and commercial sector. He started his career path as an Audit Assistant in an audit firm. He then moved to commercial sector as a Group Accountant to earn corporate experience. Besides industrial experience, he also has research experiences working as Research Officer. He is also a member of the editorial board for journals. He is a member of Malaysian Institute of Accountants (MIA) and Institute of Internal Audit, Malaysia (IIAM).

Teaching and Research Areas

Teaching: Accounting for Managers; Internal audit; Business Issues & Sustainable Development.

Research Interest: Auditing, Service Quality, Corporate Governance, Sustainability and Corporate Social Responsibility.

Consultancy and Industrial Experience

  1. TVET Business Viability Report for USAINS Holdings Sdn Bhd
  2. TVET Market Survey for USAINS Holdings Sdn Bhd


  • Ganesan Y. (2003) “Internal Audit and Corporate Governance” Accountants Today, Vol. 16, No. 11, pp. 31-35.
  • Haron, H., Ismail, I., Ganesan, Y., & Din, D. C. (2015). Moral Reasoning of Malaysian Auditor. Advanced Science Letters, 21(4), 942-946.
  • Haron, H., Ismail, I., Ganesan, Y. & Hamzah, Z. (2016). Audit Exemption for Small and Medium Enterprises: Perceptions of Malaysian Auditors. Asian Academy of Management Journal. 21(2) 153-182.
  • Ganesan, Y., Yew, W H., Jaaffar, A, H., & Hashim, F. (2017). Corporate Governance and Sustainability Reporting Practices: The Moderating Role of Internal Audit Function. Global Business and Management Research: An International Journal. 9 (4) 159-179. Universal Publishers – BrownWalker Press
  • Ganesan, Y., Haron, H., Ismail, I., & Pitchay, A, A. (2017). Do Small and Medium Practitioners’ (SMPs’) Service Quality and Non-Audit Service Fees Paid Matters’? The Mediating Role of Satisfaction of Small Medium Enterprises (SMEs). Global Business and Management Research: An International Journal. 9 (4) 391-408. ISSN 1947-5667
  • Ganesan, Y., Kanthan, G., Muhammad, M., & Yeap, A.L. (2018). The Moderating Role of Internal Audit Function on the Relationship Between Board of Director Characteristics and Business Performance in Malaysia. Global Business and Management Research: An International Journal. 10 (1) 356-378.
  • Yapp, E, H, T., Balakrishna, C., Yeap, A.L., & Ganesan, Y., (2018). Male and Female Technology Users’ Acceptance of On-Demand Services. Global Business and Management Research: An International Journal. 10 (1) 105-126.
  • Ganesan, Y., Haron, H., Amran, A. & Pitchay, A, A. (2018). It is the External Accountant Matter in Business Performance of Small and Medium Enterprises? The Role of Non-Audit Services. International Academic Journal of Accounting and Financial Management. 5 (4) 36-48. ISSN 2454 – 2474
  • Hendayani, R., Pangestika, S., & Ganesan, Y. (2018). What are The Monitoring System Factors for The Halal Food?. Advances in Social Science, Education and Humanities Research, 150, 306-308.
  • Shafai, N. A., Amran, A., & Ganesan, Y. (2018). Earnings Management, Tax Avoidance and Corporate Social Responsibility: Malaysia Evidence. International Academic Journal of Accounting and Financial Management. 5 (3) 41-56. ISSN 2454 – 2350
  • Ganesan, Y., Poongan, V., & Haron, H. (2019). Is a risk management committee essential in moderating the relationship between corporate governance and sustainability disclosure? International Journal of Sustainable Strategic Management, 7(1-2), 152-171.
  • Phaik Khee Beh, Yuvaraj Ganesan, Mohammad Iranmanesh & Behzad Foroughi (2019): Using smartwatches for fitness and health monitoring: the UTAUT2 combined with threat appraisal as moderators, Behaviour & Information Technology, DOI: 10.1080/0144929X.2019.1685597.
  • Yeoh Siong Chin, Yuvaraj Ganesan, Anwar Allah Pitchay, Hasnah Haron, Ratih Hendayani, (2019), Corporate Governance and Firm Value: The Moderating Effect Of Board Gender Diversity, Journal of Entrepreneurship, Business and Economics, 7/2:, 43-7
  • Wong Seng Foong, Yuvaraj Ganesan, Anwar Allah Pitchay, Hasnah Haron & Hendayani, Ratih (2019) Corporate governance and business performance: The moderating role of external audit quality. Journal of Governance & Integrity, 2 (2). pp. 52-68. ISSN 2600-7479.

Citation index



Journal Articles
Book Chapters

Research Grants


Honors & Awards