Professor Susela Devi K. Suppiah

Professor Susela Devi K. Suppiah

  • Director - Sunway Centre for Environmental Social Governance
  • Professor
Sunway Centre for Environmental Social Governance

Biography

PROF. DR. S. SUSELA DEVI is a Professor of Accounting at the Department of Accounting, Sunway Business School. Prior to joining SUNWAY, she was the Dean of the Faculty of Business Technology and Accounting, UNITAR International University. Prior to joining UNITAR she served for 27 years at University of Malaya. She obtained her PhD from University of Waikato, New Zealand. 

Has graduated over 20 PhD students since 2006. Served as the Chief Editor of the Asian Journal of Business and Accounting, published by the Faculty of Business and Accountancy, University of Malaya from 2010 to 2014. Currently serves as Associate Editor of the Journal of Accounting in Emerging Economies. 

In 2009 she served as Executive Director of the Malaysian Accounting Standards Board. She was a council member of MIA from 2000 to 2002 and 2006 to 2008. She conducts in-house training on IFRSs for Board of Directors and top management of listed companies. She has been appointed as Research and Publication Pathway Consultant to Emerald Publishing UK.

Academic & Professional Qualifications

PhD in Accounting, University of Waikato, New Zealand (1996)
Certified Public Accountants, Malaysian Institute of Certified Public Accountants, Malaysia (1981)
Bachelor in Accounting, University of Malaya, (1981)
Chartered Accountant, MIA, (1998)

Research Interests

  • Technology and innovation amongst small medium practitioners in empowering Small Medium Enterprises (SMEs)
  • Corporate Governance
  • International financial reporting issues
  • Regulation and organisation of the accountancy profession.
  • ESG and implications for accounting practitioners
  • Financial technology

Teaching Areas

  • Financial Accounting and Reporting
  • Qualitative Research methodology

Courses Taught

  • Financial Accounting and Reporting
  • Accounting Theory
  • Research Methodology
  • Sustainability Management and Operations

Notable Publications

  1. Ko, Y., Subramaniam, R. and Devi, S. (2024), "Capital market effects of corporate transparency and sustainability: evidence from an emerging economy", Journal of Asia Business Studies, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JABS-02-2023-0071 (Scopus Q1)
  2. Najaf, K., Sinnadurai, P., Devi, K.S. et al. (2024), Does electronic economics matter to financial technology firms?, Electronic Commerce Research, 24, 393–426. https://doi.org/10.1007/s10660-022-09578-0  
  3. Najaf, K., Rashid, A., Kyung Ko, Y. and Suppiah, S.D.K. (2022), "Does COVID-19 influence the maturity management of industrial sectors? Evidence from global data", Journal of Global Operations and Strategic Sourcing, Vol. 15 No. 4, pp. 628-646. https://doi.org/10.1108/JGOSS-11-2021-0091 (Scopus-Q2) (ABDC-C) (WOS) (ESCI)
  4. Najaf, K., Atayah, O., & Devi, S. (2021), Ten years of Journal of Accounting in Emerging Economies: a review and bibliometric analysis. Journal of Accounting in Emerging Economies. https://doi.org/10.1108/JAEE-03-2021-0089
  5. Godfred Matthew Yaw Owusu, Susela Devi K. Suppiah, Nur Ashikin Mohd Saat, Siong Hook Law (2021),  IFRS adoption and economic growth in developing economies, International Journal of Economics and Accounting. (ABDC=C, non-Scopus)
  6. Sinnadurai, P., R. Subramaniam and S. Devi (2021), “The Influence of Government Shareholding on Dividend Policy in Malaysia”, International Journal of Financial Studies 9 (3), 49. (ABDC=B, Scopus Q4)
  7. Sinnadurai, Philip, Ravichandran Subramaniam, Susela Devi, and Kyung Young Ko. (2021), Government Subsidisation and Shareholder Wealth Impact: Evidence from Malaysia. Journal of Risk and Financial Management 14: 396. https://doi.org/10.3390/ jrfm14090396 . (ABDC=B, Scopus Q4)
  8. Liew, C. Y., & Devi, S. (2020), Family Firms, Expropriation and Firm Value: Evidence of the Role of Banks in Malaysia. Journal of Family Business Management, 11(1), pp.51-85. https://www.emerald.com/insight/publication/issn/2043-6238#earlycite
  9. Hafiza Aishah Hashim; Ahmad Firhdauz Zainul Abidin; Zalailah Salleh; S. Susela Devi (2020), Panel Dataset of Ethical Commitment Disclosures in Malaysia. Data in Brief. https://doi.org/10.1016/j.dib.2020.105624
  10. Khan, N. I., Suppiah, S. D. K., & Chan, W. M. (2019), Ownership Structured Firms in Malaysia. Social and Management Research Journal, 16(2), 77-104.  
  11. Salima Yassia Paul, Cherif Guermat, Susela Devi (2018), "Why do firms invest in accounts receivable? An empirical investigation of the Malaysian manufacturing sector",Journal of Accounting in Emerging Economies, Vol. 8 Issue: 2, pp.166-184, https://doi.org/10.1108/JAEE-01-2017-0005

Achievements & Accolades

Lifetime Achievement Award from Venus Foundation 2016

Professional Associations

Association

  1. Malaysian Institute of Accountants  
  2. Malaysian Institute of Certified Public Accountants

Committee

  1. Panel member of the MQA programme Standard on Accounting in 2013.
  2. President, Malaysian Accounting Association (http://myaa.org.my/index.php/governance/myaa-committee-22-24)
  3. Member, Institute of Internal Auditors Malaysia Research Technical Advisory Committee, 2023-2024
  4. Malaysian Institue of Accountants Accreditation Review panel (2022=2024)