About Me

Academic Qualifications

1. Doctor of Philosophy (PhD) - Accounting, Universiti Teknologi MARA (UiTM), 2017
2. Master of Accounting, Uni. Teknologi MARA (UiTM), 2004
3. Bach. of Accounting (Honours), Uni. Teknologi MARA (UiTM), 1997
4. Bach. of Commerce, Uni. of Newcastle, NSW, Australia, 1991

Working Experiences

Courses Taught

1. ACCB453 - Audit & Investigation
2. ACCB493 - Internal Auditing
3. ACCD373 - Auditing
4. ACGB213 - Corporate Governance and Business Ethics
5. ACSB413 - Integrated Case Study
6. ACTB333 - Auditing
7. ACTB413 - Audit & Investigation
8. ACTB483 - Internal Auditing
9. APSB313 - Public Sector Accounting
10. ARMB313 - Accounting Research Method
11. ARMB423 - Accounting Project Paper
12. ARSB313 - Accounting Research and Statistical Method
13. ATPB313 - Accounting Theory and Practice
14. AUDB313 - Auditing
15. AUDB323 - Audit and Investigation
16. AUDB433 - Internal Auditing
17. MMLB283 - Strategic Management
18. MMTB333 - Strategic Management
19. MMTB343 - Strategic Management for Accounting
20. QNFB313 - Research Methods

Professional Bodies

1. A-CSEAR: Committee Member- 2014
2. CPA (Australia): Normal Member- 2021
3. ICICKM: Committee Member- 2014
4. ICICKM 2013: Committee Member- 2013
5. IEBMC 2017: Chairman- 2017
6. IEBMC 2019: Chairman- 2019
7. IEBMC 2019: Chairperson- 2019
8. Institute of Internal Auditors (IIA): Member- 2008
9. Institute of Marketing Malaysia: - 2004
10. ISEBA 2018: Chairman- 2018
11. KLIBEL 2016: Chairperson- 2013
12. KLISC 2016: Chairperson- 2016
13. Malaysian Institute of Accountants (MIA): Normal Member- 2024
14. Malaysian Institute of Management (MIM): Member- 2008
15. PKPI TNB Kebangsaan: Exco Member- 2019
16. The Institute of Internal Auditors (IIA): Normal Member- 2023

Research Projects

1. Incorporating Spiritual Capital in Managing Corporate Governance
2. The Perceived Attitude & Awareness of Accountants Towards Their Roles in Environmental Accounting

Publications

1. Hamiza Bte Jamaludin, Mafuzah Bte. Mohamad, Zuraini Bte Abdullah Zawawi, Khairul Nizam Bin Surbaini, Mohamad Ishak Mohamad Ibrahim, Amanuddin Bin Shamsuddin, Masdiah Bt. Abdul Hamid, Azrinawati Bte Mohd Remali @ Abdul Jalil, BAKHTIAR BIN ALRAZI, Inaliah Mohd Ali, Elinda Binti Esa, Mohd Hisyam Bin Ghazali @ Mohd Zain, Nurul Nadiah Bt. Ahmad, Shafazawana Bte Mohamed Tharikh, Nur Lyana Bte. Baharin, Zulhafiza Bte Zulkifle; Goodwill Index For Tnb's Corporate Social Responsibility Programme; Technical Report; Type :Technical Reports,Source Name :Goodwill Index for TNB's Corporate Social Responsibility Programme, Volume :2014, Issue No :1, Article ID :1, Page Start :1, Page End : 83, ISSN :NA, Publisher :NA; 31 Aug 2014; Other; None
2. Amanuddin Bin Shamsuddin; The Relationship Between Intellectual Capital And Firms’ Performance In The Trading And Services Sector In Malaysia ; International Journal Of Business, Economics And Law ; Volume :6, Issue No :1, Article ID :ACC17, Page Start :13, Page End :22, ISSN :2289-1552; 01 Apr 2015; Journal; None
3. Hamiza Bte Jamaludin, Azrinawati Bte Mohd Remali @ Abdul Jalil, Amanuddin Bin Shamsuddin, Nik Fanidautty Nik Ab Majid, Zuraini Bte Abdullah Zawawi, Nor Edi Azhar Bte. Mohamad, Mafuzah Bte. Mohamad, Zulhafiza Bte Zulkifle; Goodwill Index For Tnb's Corporate Social Responsibility Programme 2014/2015; Technical Report_Tnb; Type :Technical Reports,Source Name :Goodwill Index for TNB's Corporate Social Responsibility Programme, Volume :1, Issue No :1, Article ID :1, Page Start :1, Page End : 228, ISSN :NA, Publisher :NA; 31 Aug 2015; Other; None
4. Amanuddin Bin Shamsuddin; The Perception And Intention Of The Malaysian Enforcement Agencies’Employees On The Whistleblower Protection Act; Journal Of Education And Social Sciences; Volume :2, Issue No :1, Article ID :ACC25, Page Start :126, Page End :136, ISSN :2289-9855; 01 Oct 2015; Journal; None
5. Amanuddin Bin Shamsuddin; Factors That Influence The Ethical Sensitivity Of Accounting Students In Malaysian Universities; Journal Of Education And Social Sciences, Vol. 2, (Oct.)Issn ; Volume :2, Issue No :1, Article ID :ACC26, Page Start :41, Page End :50, ISSN :2289-9855; 01 Oct 2015; Journal; None
6. Amanuddin Bin Shamsuddin; The Perception And Intention Of The MalaysianEnforcement Agencies’ Employees On The Whistleblower Protection Act; Kuala Lumpur International Communication, Education, Language & Social Sciences Conference; Volume :2, Issue No :1, Article ID :KLiCELS2_SS- 53), Page Start :126, Page End :136, ISSN :2289-9855; 17 Oct 2015; Conference Proceeding; None
7. Amanuddin Bin Shamsuddin; The Impacts Of Ic Business Strategy Towards Company Performance: The Case Of Malaysian Public Listed Companies; International Journal Of Business, Economics And Law ; Volume :8, Issue No :1, Article ID :ACC12, Page Start :26, Page End :32, ISSN :2289-1552; 01 Dec 2015; Journal; None
8. Amanuddin Bin Shamsuddin; Perception Of Managers On The Effectiveness Of The Internal Audit Functions: A Case Study In Tnb; South East Asia Journal Of Contemporary Business, Economics And Law ; Volume :7, Issue No :1, Article ID :ACC26, Page Start :30, Page End :39, ISSN :2289-1560; 01 Dec 2015; Journal; None
9. Amanuddin Bin Shamsuddin; Perception Of Managers On The Effectiveness Of TheInternal Audit Functions: A Case Study In Tnb; 8Th Kuala Lumpur International Business, Economics And Law; Volume :7, Issue No :1, Article ID :KLIBEL8_Acc-26, Page Start :30, Page End :39, ISSN :2289-1560; 12 Dec 2015; Conference Proceeding; None
10. Amanuddin Bin Shamsuddin; The Impacts Of Spiritual Capital Towards Corporate Governance Practices: A Case Study Of The Government Linked Companies (Glcs) In Malaysia; International Journal Of Business, Economics And Law ; Volume :9, Issue No :5, Article ID :ACC5, Page Start :1, Page End :9, ISSN :2289-1552; 01 Apr 2016; Journal; None
11. Amanuddin Bin Shamsuddin; The Impacts Of Spiritual Capital Towards Corporate Governance Practices: A Case Study In The Glcs In Malaysia; Kuala Lumpur International Islamic Studies & Civilizations Conference 2016; Volume :9, Issue No :5, Article ID :KLiISC2016-6, Page Start :32, Page End :45, ISSN :2289-1552; 07 May 2016; Conference Proceeding; None
12. Amanuddin Bin Shamsuddin; 
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    The Impacts Of Goods And Services Tax (Gst) On The Small Medium Enterprises (Smes) In Johor Bahru ; South East Asia Journal Of Contemporary Business, Economics And Law; Volume :10, Issue No :1, Article ID :K108, Page Start :8, Page End :19, ISSN :2289-1560; 01 Aug 2016; Journal; None
13. Amanuddin Bin Shamsuddin; The Impacts Of The Goods And Services Tax (Gst) On The Small Medium Enterprises (Smes) In Johor Bahru; 10Th Kuala Lumpur International Businees, Econoimics And Law; Volume :10, Issue No :1, Article ID :K10 8, Page Start :9, Page End :18, ISSN :2289-1560; 27 Aug 2016; Conference Proceeding; None
14. Amanuddin Bin Shamsuddin; The Impact Of Spiritual Capital On Corporate Governance Practice Of The Listed Government Linked Companies (Glcs) In Malaysia; Journal Of Education And Social Sciences; Volume :5, Issue No :2, Article ID :KC5_26, Page Start :197, Page End :204, ISSN :ISSN 2289-1552; 15 Oct 2016; Journal; None
15. Amanuddin Bin Shamsuddin; The Awareness And Factors That Influence Employees' Involvement In The Whistleblower Protection Act 2010 (Wpa 2010) In Tnb & Petronas; The 3Rd Kuala Lumpur International Islamic Studies & Civilasations Conference 2017; Volume :3, Issue No :3, Article ID :KLiLSC3-026, Page Start :23, Page End :34, ISSN :None; 03 Jan 2017; Conference Proceeding; None
16. Amanuddin Bin Shamsuddin; Course Outline For Integrated Case Study 2017; N/A; Type :Course Materials,Source Name :Course Outline Integrated Case Study 2017, Volume :n/a, Issue No :n/a, Article ID :n/a, Page Start :n/a, Page End : n/a, ISSN :None, Publisher :n/a; 14 Feb 2017; Other; None
17. Amanuddin Bin Shamsuddin; The Effectiveness Of Internal Audit Functions In Managing Cybersecurity In Malaysia's Banking Institutions; International Symposium & Exhibition On Business And Accounting 2017 (Iseba 2017); Volume :4, Issue No :4, Article ID :ACC14, Page Start :18, Page End :24, ISSN :ISBN:978-983-42982-9-6; 01 Mar 2017; Conference Proceeding; None
18. Amanuddin Bin Shamsuddin; Wisdom Capital: Moving Beyond Km And Ic; International Symposium & Exhibition On Business And Accounting 2017 (Iseba 2017); Source Name :ISEBA 2017, Volume :4, Issue No :4, Article ID :PA-7, Page Start :7, Page End : 8, ISSN :ISBN:978-983-42982-9-6; 01 Mar 2017; Other; None
19. Amanuddin Bin Shamsuddin; Wiscap: Creesq (Wisdom Capital: Moving Beyond Km And Ic); 28Th International Invention, Innovation & Technology Exhibition 2017; Source Name :ITEX 2017, Volume :28, Issue No :28, Article ID :IT35, Page Start :35, Page End : 36, ISSN :None; 11 May 2017; Other; None
20. Amanuddin Bin Shamsuddin, Amar Hisham Bin Jaaffar; Intellectual Capital And Company Performance Of The Malaysian Prime Minister Quality (Pmqa) Award Winner And Non-Winner; International Journal Of Economic Perspectives; Volume :18, Issue No :4, Article ID :SSR-SCOPUS-105, Page Start :55, Page End :61, ISSN :ISSN:1307-1637; 17 May 2017; Journal; SCOPUS
21. Amar Hisham Bin Jaaffar, Amanuddin Bin Shamsuddin; Environmental Experiences And Positive Environmental Deviance Towards Environmental Disclosure Quality: A Conceptual Framework For Environmental Sustainability Reporting Related Study; International Journal Of Economic Perspectives; Volume :18, Issue No :4, Article ID :SSR-SCOPUS-104, Page Start :77, Page End :82, ISSN :ISSN:1307-1637; 17 May 2017; Journal; SCOPUS
22. Mohd Rizuan Abdul Kadir, Amanuddin Bin Shamsuddin; Moral Obligation And Punishment Alert: An Empirical Study Of Accounting Undergraduate Behavior When Personal Interest Is Involved; International Journal Of Humanities Technology And Civilization; Volume :2, Issue No :1, Article ID :-, Page Start :83, Page End :90, ISSN :2289 9294 o; 01 Jul 2017; Journal; None
23. Amar Hisham Bin Jaaffar, Amanuddin Bin Shamsuddin, Zeittey Karmilla Bte Kaman; Environmental Experiences And Positive Environmental Deviance Towards Environmental Disclosure Quality: A Conceptual Framework For Environmental Sustainability Reporting Related Study.; International Journal Of Economic Perspectives; Volume :-, Issue No :-, Article ID :-, Page Start :-, Page End :-, ISSN :1307-1637; 25 Jul 2017; Journal; SCOPUS
24. Amanuddin Bin Shamsuddin; The Influence Of Intellectual Capital Towards Cg Practices In Top 100 Asean Companies; The 13Th Kuala Lumpur International Business, Economic And Law Conference 2017; Volume :13, Issue No :13, Article ID :K13-96, Page Start :18, Page End :24, ISSN :ISSN 2289-1552; 19 Aug 2017; Conference Proceeding; None
25. Amanuddin Bin Shamsuddin; The Influence Of Intellectual Capital Towards Corporate Governance Practices In Top 100 Asean Companies; International Journal Of Business, Economics And Law; Volume :13, Issue No :2, Article ID :K13-96, Page Start :96, Page End :118, ISSN :ISSN 2289-1552; 30 Aug 2017; Journal; None
26. Amanuddin Bin Shamsuddin; The Influence Of Spiritual Capital Towards Corporate Governance Practices In Malaysia Top 20 Glcs; International Journal Of Business, Economics And Law; Volume :13, Issue No :2, Article ID :K13-100, Page Start :84, Page End :95, ISSN :ISSN 2289-1552; 30 Aug 2017; Journal; None
27. Amanuddin Bin Shamsuddin; The Impacts Of Intellectual Capital Management Practices On Malaysian's Public Listed Companies; International Economic And Business Management Conference 2017 (Iebmc 2017); Type :Publication from Conferences,Source Name :IEBMC2017 Conference, Volume :n/a, Issue No :n/a, Article ID :n/a, Page Start :n/a, Page End : n/a, ISSN :None; 28 Nov 2017; Other; None
28. Amanuddin Bin Shamsuddin; Intellectual Capital And Company Perfoamnce: The Moderating Effects Of Business Strategy In The Context Of Resource-Based And Knowledge-Based Theories; Igs Biaannual Publication Uitm; Type :Original Writings,Source Name :The Doctoral Research Abstract, Volume :13, Issue No :13, Article ID :Article ID, Page Start :67, Page End : 67, ISSN :None; 14 Apr 2018; Other; None
29. Amanuddin Bin Shamsuddin; Factors Influence Graduates In Becoming Enterpreneurs Among Accounting Students In Malaysian University; International Journal Of Business, Economics And Law; Volume :15, Issue No :4, Article ID :K15-88, Page Start :87, Page End :98, ISSN :2289-1552; 15 Apr 2018; Journal; None
30. Amanuddin Bin Shamsuddin; Factors Influence Graduates In Becoming Entrepreneurs Among Accounting Students In Malaysian University; International Journal Of Business, Economics And Law; Volume :15, Issue No :4, Article ID :K15-88, Page Start :87, Page End :98, ISSN :ISSN 2289-1552; 15 Apr 2018; Journal; None
31. Amanuddin Bin Shamsuddin; The Impacts Of Intellectual Capital Management Practices On Malaysian Public Listed Companies; The European Proceedings OfSocial & Behavioural SciencesEpsbs; ; 31 Jul 2018; Conference Proceeding; ISI
32. Amanuddin Bin Shamsuddin; The Impacts Of Intellectual Capital Management Practices On Malaysian Public Listed Companies; The European Proceedings OfSocial & Behavioural SciencesEpsbs; ; 31 Jul 2018; Conference Proceeding; ISI
33. Amanuddin Bin Shamsuddin; The Impacts Of Intellectual Capital Management Practices On Malaysian Public Listed Companies; The European Proceedings Of Social & Behavioural Sciences (Epsbs); ; 31 Jul 2018; Conference Proceeding; ISI
34. Amar Hisham Bin Jaaffar, SITI INDATI BINTI MUSTAPA @ JAAFAR, ZURINA BINTI ISMAIL, Amanuddin Bin Shamsuddin, R. Jegatheesan A/l V. Rajadurai, SHAHRUL SUHAIMI AB. SHUKOR, Mohd Nur Ruzainy Bin Alwi, Baharuddin Muhammad Hussin, Masdiah Bt. Abdul Hamid; Study Of Colour Coding Transition In Accordance With Iec 60445 In The Malaysia Market And Proposal On Action And Implementation Plan To Move Forward; Na; Type :Technical Reports,Source Name :Final Report Project Under Chair of Energy Economics Suruhanjaya Tenaga, Volume :NA, Issue No :NA, Article ID :NA, Page Start :1, Page End : 115, ISSN :NA, Publisher :NA; 30 Oct 2018; Other; None
35. Amanuddin Bin Shamsuddin, Amar Hisham Bin Jaaffar; Intellectual Capital And Company Performance: Comparison Between The Malaysian Prime Minister Quality (Pmqa) Award Winner And Non-Winner; Global Business And Management Research: An International Journal; Volume :10, Issue No :3, Article ID :-, Page Start :45, Page End :53, ISSN :1947-5667; 08 Dec 2018; Journal; ERA
36. Amanuddin Bin Shamsuddin, Amar Hisham Bin Jaaffar; Intellectual Capital And Company Performance: Comparison Between The Malaysian Prime Minister Quality Award (Pmqa) Winner And Non-Winner; Global Business And Management Research : An International Journal; Volume :10, Issue No :3 (SI), Article ID :GBMR, Page Start :45, Page End :53, ISSN :ISSN: 1947-5667; 09 Dec 2018; Journal; ERA
37. Amanuddin Bin Shamsuddin; Company's Characteristics And Risk Management Disclosure: Evidence From The Top 100 Public Listed Companies In Malaysia; Global Business And Management Research: An International Journal; Volume :10, Issue No :3 (SI), Article ID :GBMR, Page Start :85, Page End :94, ISSN :ISSN: 1947-5667; 09 Dec 2018; Journal; ERA
38. Amanuddin Bin Shamsuddin; The Implementation Of Isa 701 - Key Audit Matters: A Review; Global Business And Management Research: An International Journal ; Volume :10, Issue No :3 (SI), Article ID :GBMR, Page Start :1107, Page End :1115, ISSN :ISSN: 1947-5667; 09 Dec 2018; Journal; ERA
39. Amanuddin Bin Shamsuddin, Mohd Nur Ruzainy Bin Alwi, Zuliawati Binti Mohamed Saad; Report On Customer Satisfaction Survey Fy2018 Fleet Management Department Tnb; Report On Customer Satisfaction Survey Fy2018 Fleet Management Department Tnb; Type :Technical Reports,Source Name :Report on Customer Satisfaction Survey FY2018 Fleet Management Department TNB, Volume :n/a, Issue No :n/a, Article ID :n/a, Page Start :n/a, Page End : n/a, ISSN :n/a, Publisher :n/a; 31 Dec 2018; Other; None
40. Amanuddin Bin Shamsuddin; Factors Influencing Audit Report Lag In Malaysian Public Listed Companies; Insight Journal; Volume :5, Issue No :5, Article ID :IABC2019, Page Start :100, Page End :108, ISSN :eISSN:2600-8564; 21 Jun 2019; Journal; None
41. Amanuddin Bin Shamsuddin; The Impact Of Key Audit Matters (Kams) Disclosure On Audit Quality: Malaysian Perspective ; 9Th International Economics And Business Management Conference ; ; 02 Nov 2019; Conference Proceeding; Indexing In Progress
42. Amar Hisham Bin Jaaffar, BAKHTIAR BIN ALRAZI, Amanuddin Bin Shamsuddin; Strategically-Framed Environmental Disclosure Index:A Measurement Approach Of Malaysian Public ListedCompanies’ Corporate Environmental ReportingPractices; Int. J. Environmental Technology And Management; Volume :22, Issue No :4/5, Article ID :10.1504/IJETM.2019.104751, Page Start :236 , Page End :256, ISSN :1741-511X; 31 Dec 2019; Journal; SCOPUS
43. Amanuddin Bin Shamsuddin, SITI SALBIAH BTE MOHAMED SHARIFF, KUMARAN A/L PALANISAMY, SITI INDATI BINTI MUSTAPA @ JAAFAR; Gas Industry Reform And The Evolution Of A Competitive Gas Market In Malaysia; Not Applicable; Type :Technical Reports,Source Name :Gas Industry Reform and the Evolution of a Competitive Gas Market in Malaysia, Volume :1, Issue No :1, Article ID : https://doi.org/10.26889/9781784671570, Page Start :1, Page End : 63, ISSN :978-1-78467-157-0, Publisher :Oxford Institute for Energy Studies and the Institute of Energy Policy and Research (IEPRe) of Universiti Tenaga Nasional (UNITEN); 28 Sep 2020; Other; None
44. Amanuddin Bin Shamsuddin, SITI SALBIAH BTE MOHAMED SHARIFF, KUMARAN A/L PALANISAMY, SITI INDATI BINTI MUSTAPA @ JAAFAR, Amar Hisham Bin Jaaffar, Maryam Huda Binti Ahmad Phesal, TAN EE SANN; Electricity Supply Industry Reform And Design Of Competitive Electricity Market In Malaysia; Not Applicable; Type :Technical Reports,Source Name :Electricity supply industry reform and design of competitive electricity market in Malaysia, Volume :1, Issue No :1, Article ID :nil, Page Start :1, Page End : 75, ISSN :978-1-78467-171-6, Publisher :Oxford Institute for Energy Studies and the Institute of Energy Policy and Research (IEPRe) of UNITEN; 01 Jan 2021; Other; None
45. Amanuddin Bin Shamsuddin, Inaliah Mohd Ali; The Effect Of R&D Intensity Towards The Financial Performance Among Malaysian Public Listed Companies; Global Business And Management Research: An International Journal ; Volume :13, Issue No :4s, Article ID :-, Page Start :850, Page End :860, ISSN :1947-5667; 13 Oct 2021; Journal; ERA
46. Amanuddin Bin Shamsuddin, Inaliah Mohd Ali; The Effect Of Board Characteristics Towards The Financial Performance Among Malaysian Public Listed Companies; Global Business And Management Research: An International Journal; Volume :13, Issue No :4s, Article ID :-, Page Start :861, Page End :876, ISSN :1947-5667; 13 Oct 2021; Journal; ERA
47. Amanuddin Bin Shamsuddin, Inaliah Mohd Ali; The Effect Of Board Characteristics Towards The R&D Intensity Among Malaysian Public Listed Companies; Global Business And Management Research: An International Journal; Volume :13, Issue No :4s, Article ID :-, Page Start :877, Page End :890, ISSN :1947-5667; 13 Oct 2021; Journal; ERA
48. Amanuddin Bin Shamsuddin, Amar Hisham Bin Jaaffar, Maryam Huda Binti Ahmad Phesal, TAN EE SANN; Gas Market Liberalisation In Malaysia: Criteria Considerations For Potential Market Entrants; International Journal Of Business, Economics And Law; Volume :25, Issue No :2, Article ID :-, Page Start :81, Page End :90, ISSN :2289-1552; 20 Dec 2021; Journal; None
49. Amanuddin Bin Shamsuddin, Amar Hisham Bin Jaaffar, Maryam Huda Binti Ahmad Phesal, TAN EE SANN; Gas Market Liberalisation In Malaysia: Criteria Considerations For Potential Market Entrants; International Journal Of Business, Economics And Law; Volume :25, Issue No :2, Article ID :-, Page Start :81, Page End :90, ISSN :2289-1552; 31 Dec 2021; Journal; MyCITE
50. Amanuddin Bin Shamsuddin; The Effect Of Audit Committee Characteristics On Firm Performance: Evidence From Non-Financial Sectors In Oman; Asian Economic And Financial Review; Volume :12, Issue No :9, Article ID :10.55493/5002.v12i9.4612, Page Start :816, Page End :833, ISSN : 2222-6737; 16 Sep 2022; Journal; SCOPUS
51. Amanuddin Bin Shamsuddin, Amar Hisham Bin Jaaffar; [Fish Halalness Logistic: An Explanatory Study On The Distribution And Marketing Of Fish Halalness At The Level Of Wholesalers And Retailers In Malaysia; European Publisher Ltd; ; 28 Sep 2022; Conference Proceeding; Indexing In Progress
52. Nor Emmy Shuhada Binti Derani, Amanuddin Bin Shamsuddin; From Intention To Behavior: The Role Of The Theory Of Planned Behavior (Tpb) Towards Creating The Orang Asli Entrepreneur In Pahang And Perak; International Symposium & Exhibition On Business And Accounting 2022 (Iseba2022); ; 28 Sep 2022; Conference Proceeding; Indexing In Progress
53. Amanuddin Bin Shamsuddin; Female Board Representation And Firms Financial Performance: Evidence From Omani Non-Financial Firms; Quality Access To Success; Volume :24, Issue No :195, Article ID :10.47750/QAS/24.195.17, Page Start :147, Page End :156, ISSN :1582-2559; 01 Jun 2023; Journal; SCOPUS