Radiah Othman

Radiah Othman is currently an Associate Professor at Massey University, New Zealand. Her Masters in Accountancy (with distinction) is from Curtin University of Technology (Australia), and her Ph.D. is from Aston University (UK). She has more than 26 years of teaching experience in auditing and accounting information systems. She is an active researcher and has published papers in the area of forensic accounting, accounting education, and sustainability in reputable journals such as the Journal of Business Ethics, Accounting Education, and Accounting and Finance. She has successfully supervised 7 Masters and 2 Ph.D. students and examined 3 Ph.D. theses in the areas of accounting, auditing, and accounting information systems. She received a Special Award for Corporate Social Responsibility (CSR) at the Malaysian Outstanding Research Paper Awards (2011), Pearson Best Author Award (2013), and Highly Commended Award Winner at the Literati Network Awards for Excellence from Emerald (2013).

Publications

Environmental Violations and Mandatory Disclosures by Oil and Gas Companies
Environmental Violations and Mandatory Disclosures by Oil and Gas Companies
Radiah Othman, Rashid Ameer. © 2023. 35 pages.
Environmental degradation will continue if the corporate continues to misbehave. This study offers evidence for whether environmental violators are more likely to disclose if...
Higher Education Students' Online Learning Attitudes and Academic Performance: International Experience With COVID-19
Higher Education Students' Online Learning Attitudes and Academic Performance: International Experience With COVID-19
Radiah Othman, Roslan bin Othman, Siu Chan, Saiyidi Mat Roni, Rashid Ameer. © 2022. 24 pages.
This chapter examines higher education students studying in Australia, Malaysia, New Zealand, and Samoa on their attitudes toward online learning and its effects on academic...
Environmental Reporting and Accounting: Sustainability Hybridisation
Environmental Reporting and Accounting: Sustainability Hybridisation
Radiah Othman, Nirmala Nath, Fawzi Laswad. © 2020. 37 pages.
This chapter examines the context in which ‘accounting-sustainability hybrids' were constructed in anticipation of the Environmental Reporting Act (ERA) passed in 2015 in New...
Financial Statement Fraud Detection and Investigation in Digital Environment
Financial Statement Fraud Detection and Investigation in Digital Environment
Radiah Othman. © 2020. 28 pages.
This chapter discusses some of the stages involved in detecting and investigating financial statement fraud in the digital environment. It emphasizes the human element aspects –...
Benford Law and Earnings Analysis: International Comparison
Benford Law and Earnings Analysis: International Comparison
Radiah Othman, Rashid Ameer. © 2020. 24 pages.
The literature suggests that firms are actively managing the smoothing of their reported positive net incomes. The observed frequency of second digits abnormally exceeds the...
IT Security Investment Decision by New Zealand Owner-Managers
IT Security Investment Decision by New Zealand Owner-Managers
Radiah Othman, Sydney Kanda. © 2020. 17 pages.
Small businesses employ 29% of New Zealand's private sector workforce and account for more than a quarter of its gross domestic product. Thus, a large-scale attack on small...
Forensic Auditing Tools in Detecting Financial Statements' Irregularities: Benford's Law and Beneish Model in the Case of Toshiba
Forensic Auditing Tools in Detecting Financial Statements' Irregularities: Benford's Law and Beneish Model in the Case of Toshiba
Radiah Othman, Rashid Ameer, Fawzi Laswad. © 2019. 20 pages.
This chapter illustrates a three-stage analytical procedure to examine and detect the likelihood of financial statements manipulation and identify the accounts that were...
Internal Control System in Cooperative Society
Internal Control System in Cooperative Society
Norfaizah Manjah, Radiah Othman, Haslinda Yusoff. © 2019. 26 pages.
The increasing number of recent fraud cases involving the board of directors and top management in cooperative societies has raised concerns about the effectiveness of internal...
Environmental Reporting and Accounting: Sustainability Hybridisation
Environmental Reporting and Accounting: Sustainability Hybridisation
Radiah Othman, Nirmala Nath, Fawzi Laswad. © 2018. 29 pages.
This chapter examines the context in which ‘accounting-sustainability hybrids' were constructed in anticipation of the Environmental Reporting Act (ERA) passed in 2015 in New...