Erlane K. Ghani is a Professor in Accounting, Universiti Teknologi MARA (UiTM). She is actively involved in research activities and consultancy projects focusing on accounting education and financial reporting. She has assumed the role of Head of Teaching and Learning and the Head of System Management and Professional Development in the Institute of Leadership and Quality Management, UiTM. She has also been a research fellow with the Accounting Research Institute, UiTM.