Personal information

Biography

S. SUSELA DEVI is Honorary Professor at UNISEL Malaysia. She Executive Director of Change Enablement Network Solutions Sdn. Bhd. She was formerly Director of the Sunway Centre for Environmental Social Governance and Professor of Accounting, Sunway Business School, Sunway University. She retired from Sunway University in August 2024.
Prior to joining Sunway University, she served as Dean and Professor of Accounting at 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. She is a professional accountant and a member of the Malaysian Institute of Accountants and the Malaysian Institute of Certified Public Accountants.
Her current research interests include innovation amongst small medium practitioners in empowering Small Medium Enterprises (SMEs), corporate governance, international financial reporting issues and the regulation and organisation of the accountancy profession.
She also 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.
In 2009 she served as Executive Director of the Malaysian Accounting Standards Board. She was 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 served as Research and Publication Pathway Consultant to Emerald Publishing UK.

Activities

Employment (7)

University of Selangor: Shah Alam, MY

2024-09-15 to 2026-08-31 | Honorary Professor (Business and Accounting)
Employment
Source: Self-asserted source
Susela Devi Suppiah

Sunway University: Bandar Sunway, Selangor, MY

2018-07-02 to 2024-08-31 | Director Sunway center for Environmental Social Governance (Accounting)
Employment
Source: Self-asserted source
Susela Devi Suppiah

UNITAR International University FACULTY OF BUSINESS TECHNOLOGY AND ACCOUNTING: Petaling Jaya, Selangor, MY

2014-06 to 2018 | DEAN AND PROFESSOR OF ACCOUNTING
Employment
Source: Self-asserted source
Susela Devi Suppiah

University of Malaya: Kuala Lumpur, Wilayah Persekutuan, MY

1987-06 to 2013-12 | LECTURER TO PROFESSOR (ACCOUNTING DEPARTMENT)
Employment
Source: Self-asserted source
Susela Devi Suppiah

MALAYSIAN ACCOUNTING STANDARDS BOARD: KUALA LUMPUR, MY

2009-04 to 2009-10 | EXECUTIVE DIRECTOR
Employment
Source: Self-asserted source
Susela Devi Suppiah

University of Waikato: Hamilton, Waikato, NZ

2003-09 to 2004-07 | RESEARCH ASSOCIATE (ACCOUNTING DEPARTMENT)
Employment
Source: Self-asserted source
Susela Devi Suppiah

HANAFIAH RASLAN & MOHAMAD: KUALA LUMPUR, MY

1981-03 to 1987-06 | AUDIT SEMI SENIOR TO SUPERVISOR (AUDIT & ASSURANCE)
Employment
Source: Self-asserted source
Susela Devi Suppiah

Education and qualifications (3)

University of Waikato: Hamilton, Waikato, NZ

1992-09 to 1996-11 | PhD IN ACCOUNTING (ACCOUNTING DEPARTMENT)
Education
Source: Self-asserted source
Susela Devi Suppiah

Malaysian Association of Certified Public Accountants: Kuala Lumpur, MY

1981-06-01 to 1984-11-11 | CPA MALAYSIA
Education
Source: Self-asserted source
Susela Devi Suppiah

University of Malaya: Kuala Lumpur, Wilayah Persekutuan, MY

1977-06-01 to 1981-03-08 | BACHELOR IN ACCOUNTING (SECOND CLASS UPPER) (DEPARTMENT OF ACCOUNTING)
Education
Source: Self-asserted source
Susela Devi Suppiah

Works (37)

Environmental and social disclosures dataset for Malaysian public listed companies

Data in Brief
2023-10 | Journal article
Contributors: Nor Syazwani Rosman; Wai Kee Ho; Hafiza Aishah Hashim; K.S. Susela Devi; Shenba Kanagasabapathy; Jaspal Singh
Source: check_circle
Crossref

Independent Directors’ Tenure, Expropriation, Related Party Transactions, and Firm Value: The Role of Ownership Concentration in Malaysian Publicly Listed Corporations

Research Anthology on Strategies for Maintaining Successful Family Firms
2022 | Book chapter
EID:

2-s2.0-85130897657

Contributors: Liew, C.Y.; Devi, S.S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Ten years of Journal of Accounting in Emerging Economies: a review and bibliometric analysis

Journal of Accounting in Emerging Economies
2022-07-07 | Journal article
Contributors: Khakan Najaf; Osama Atayah; Susela Devi
Source: check_circle
Crossref
grade
Preferred source (of 2)‎

Understanding Post-Privatisation Performance of Statutory Bodies Subject to Government Shareholding—A Suggested Theoretical Framework, for Malaysian Researchers

Journal of Risk and Financial Management
2022-05-23 | Journal article
Contributors: Philip Sinnadurai; Susela Devi
Source: check_circle
Crossref
grade
Preferred source (of 3)‎

Family firms, banks and firm value: Evidence from Malaysia

Journal of Family Business Management
2021 | Journal article
EID:

2-s2.0-85090150738

Part of ISSN: 20436246 20436238
Contributors: Liew, C.Y.; Devi, S.S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

The influence of government shareholding on dividend policy in Malaysia

International Journal of Financial Studies
2021 | Journal article
EID:

2-s2.0-85115135110

Part of ISSN: 22277072
Contributors: Sinnadurai, P.; Subramaniam, R.; Devi, S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Panel Dataset of Ethical Commitment Disclosures in Malaysia

Data in Brief
2020 | Journal article
EID:

2-s2.0-85084124467

Part of ISSN: 23523409
Contributors: Hashim, H.A.; Abidin, A.F.Z.; Salleh, Z.; Devi, S.S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Use of the web in corporate sustainability disclosure: Malaysian evidence

World Review of Entrepreneurship, Management and Sustainable Development
2018 | Journal article
EID:

2-s2.0-85052885373

Part of ISSN: 17460581 17460573
Contributors: Amran, A.; Ooi, S.K.; Mydin, R.T.; Devi, S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Why do firms invest in accounts receivable? An empirical investigation of the Malaysian manufacturing sector

Journal of Accounting in Emerging Economies
2018 | Journal article
EID:

2-s2.0-85061930147

Part of ISSN: 20421176 20421168
Contributors: Paul, S.Y.; Guermat, C.; Devi, S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting

International Journal of Accounting
2017 | Journal article
EID:

2-s2.0-85029492575

Part of ISSN: 00207063
Contributors: Lim, Y.; Azmi, A.; Devi, S.S.; Mahzan, N.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Ownership structure firms in Malaysia: Internal audit function and audit fees

Advanced Science Letters
2017 | Journal article
EID:

2-s2.0-85032175484

Part of ISSN: 19367317 19366612
Contributors: Norziaton, I.K.; Devi, S.S.; Meng, C.W.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

An autoethnographic vignette: The case of tax relief and sibling caregivers in Malaysia

Asian Journal of Business and Accounting
2015 | Journal article
EID:

2-s2.0-84936950728

Part of ISSN: 21803137 19854064
Contributors: Nair, S.S.; Devi, S.S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Perception of auditors and preparers on IFRS 15: Evidence from Malaysia

Advanced Science Letters
2015 | Journal article
EID:

2-s2.0-84946910037

Part of ISSN: 19367317 19366612
Contributors: Lim, Y.; Devi, S.S.; Mahzan, N.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

The Impact of Business Strategies on Online Sustainability Disclosures

Business Strategy and the Environment
2015 | Journal article
EID:

2-s2.0-84942314970

Part of ISSN: 10990836 09644733
Contributors: Amran, A.; Ooi, S.K.; Mydin, R.T.; Devi, S.S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

The Political Economy of Convergence: The Case of IFRS for SMEs

Australian Accounting Review
2015 | Journal article
EID:

2-s2.0-84930807997

Part of ISSN: 18352561 10356908
Contributors: Susela Devi, S.; Helen Samujh, R.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Determinants of compliance with audit committee rules: Evidence from Indonesia

Corporate Ownership and Control
2014 | Journal article
Contributors: Ari Kuncara Widagdo; Susela Devi Suppiah
Source: check_circle
Crossref
grade
Preferred source (of 2)‎

Editors' note

Asian Journal of Business and Accounting
2014 | Journal article
EID:

2-s2.0-84903533479

Part of ISSN: 21803137 19854064
Contributors: Susela Devi, S.; Meng, C.W.; Salleh, N.A.M.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Growth opportunities and dividend policy: some evidence on the role of ethnicity in an emerging economy

Corporate Ownership and Control
2014 | Journal article
Contributors: Ravichandran K. Subramaniam; Mohammed Shaiban; Susela Devi Suppiah
Source: check_circle
Crossref

The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality

Business Strategy and the Environment
2014 | Journal article
EID:

2-s2.0-84902259722

Part of ISSN: 10990836 09644733
Contributors: Amran, A.; Lee, S.P.; Devi, S.S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Audit committee experts and earnings quality

Corporate Governance: The international journal of business in society
2013 | Journal article
EID:

2-s2.0-84883434140

Part of ISSN: 14720701
Contributors: Puat Nelson, S.; Devi, S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Editors' Note

Asian Journal of Business and Accounting
2013 | Journal article
EID:

2-s2.0-84878962503

Part of ISSN: 19854064 21803137
Contributors: Devi, S.S.; Heong, Q.C.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Editors' Note

Asian Journal of Business and Accounting
2013 | Journal article
EID:

2-s2.0-84891645537

Part of ISSN: 19854064 21803137
Contributors: Susela Devi, S.; Quah, C.H.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Editors' note

Asian Journal of Business and Accounting
2012 | Journal article
EID:

2-s2.0-84870941842

Part of ISSN: 19854064 21803137
Contributors: Susela Devi, S.; Syed-Ahmad, S.F.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Impact of late payment on Firms' profitability: Empirical evidence from Malaysia

Pacific Basin Finance Journal
2012 | Journal article
EID:

2-s2.0-84860215609

Part of ISSN: 0927538X
Contributors: Paul, S.Y.; Devi, S.S.; Teh, C.G.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

The impact of advisory services on Iranian SME performance: An empirical investigation of the role of professional accountants

South African Journal of Business Management
2012 | Journal article
EID:

2-s2.0-84863310193

Part of ISSN: 20785976 20785585
Contributors: Kamyabi, Y.; Devi, S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Introduction to accounting in Asia

Research in Accounting in Emerging Economies
2011 | Book
EID:

2-s2.0-84888151267

Part of ISSN: 14793563
Contributors: Devi, S.S.; Hooper, K.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Kyoto protocol and social accounting implication on global-warming in Malaysia: An action research approach

African Journal of Agricultural Research
2011 | Journal article
EID:

2-s2.0-79956310065

Part of ISSN: 1991637X
Contributors: Yee, L.M.; Devi, S.; Khin, E.W.S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Outsourcing of accounting functions in the context of SMEs in emerging economies: Transaction cost economics perspective

Australian Journal of Basic and Applied Sciences
2011 | Journal article
EID:

2-s2.0-84155184606

Part of ISSN: 19918178
Contributors: Kamyabi, Y.; Devi, S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

The impact of accounting outsourcing on Iranian SME performance: Transaction cost economics and resource-based perspectives

World Applied Sciences Journal
2011 | Journal article
EID:

2-s2.0-81755169802

Part of ISSN: 18184952 19916426
Contributors: Kamyabi, Y.; Devi, S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Does chairman independence matter?

Corporate Ownership and Control
2010 | Journal article
Contributors: Hafiza Aishah Hashim; Susela Devi Suppiah
Source: check_circle
Crossref
grade
Preferred source (of 2)‎

Greenhouse emission reduction and sustainable development in South east Asia

Transformations in Business and Economics
2010 | Journal article
EID:

2-s2.0-77953264448

Part of ISSN: 16484460
Contributors: Devi, S.; Wong, E.S.K.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Limited liability partnerships: A new business vehicle for SME in Malaysia

Creating Global Economies through Innovation and Knowledge Management Theory and Practice - Proceedings of the 12th International Business Information Management Association Conference, IBIMA 2009
2009 | Conference paper
EID:

2-s2.0-84897993831

Contributors: Chan, W.-M.; Susela Devi, S.; Lee, S.-L.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

SMEs in Malaysia: Is mandatory audit necessary?

Creating Global Economies through Innovation and Knowledge Management Theory and Practice - Proceedings of the 12th International Business Information Management Association Conference, IBIMA 2009
2009 | Conference paper
EID:

2-s2.0-84897980313

Contributors: Khairihuddin, E.A.; Susela Devi, S.; Chan, W.-M.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Board characteristics, ownership structure and earningsquality: Malaysian evidence

Research in Accounting in Emerging Economies
2008 | Book
EID:

2-s2.0-84884563111

Part of ISSN: 14793563
Contributors: Hashim, H.A.; Devi, S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Board independence, CEO duality and accrual management: Malaysian evidence

Asian Journal of Business and Accounting
2008 | Journal article
EID:

2-s2.0-84858174272

Part of ISSN: 19854064 21803137
Contributors: Hashim, H.A.; Devi, S.S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia

Managerial Auditing Journal
2008 | Journal article
EID:

2-s2.0-42549136331

Part of ISSN: 02686902
Contributors: Amran, A.; Devi, S.S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Corporate Social Reporting in Malaysia: An institutional perspective

World Review of Entrepreneurship, Management and Sustainable Development
2007 | Journal article
EID:

2-s2.0-34047247753

Part of ISSN: 17460581 17460573
Contributors: Amran, A.B.; Devi, S.S.
Source: Self-asserted source
Susela Devi Suppiah via Scopus - Elsevier

Peer review (1 review for 1 publication/grant)

Review activity for Finance research letters. (1)