Khairul Ayuni Mohd Kharuddin

Khairul Ayuni Mohd Kharuddin


Research Focus & Metrics

Academic Career Length

5Years (2022-Present)

(Calculated once Scilit publication data is synced: current year − year of first publication + 1)

Representative Publications

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1 July 2022 in International Journal of Academic Research in Accounting, Finance and Management Sciences
Verified
Journal Article
Open access
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KKKhairul Ayuni Mohd Kharuddin
Khairul Ayuni Mohd Kharuddin
IBIlias G. Basioudis
Ilias G. Basioudis
HRMARS is well established journal publisher based in Pakistan. It is publishing prominent journals in social sciences since 2011.

20 May 2024 in International Journal of Modern Education
Verified
Journal Article
Open access
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NRNurulhuda Abd Rahman
Nurulhuda Abd Rahman
MDMohd Isa Mohd Deni
Mohd Isa Mohd Deni
KKKhairul Ayuni Mohd Kharuddin
Khairul Ayuni Mohd Kharuddin
The fast-paced evolution of global financial landscapes and the rise of the Alpha Generation demand a re-evaluation of educational paradigms, particularly in the niche field of Islamic accounting. Alpha Generation has difference preferences towards the learning activities especially on Islamic Accounting education as this knowledge goes beyond conventional accounting such as in achieving falah or success in this world and hereafter. This article aims to provide valuable insights into enhancing the teaching of Islamic accounting to align with the distinctive needs and expectations of the Alpha Generation, a cohort characterized by technological prowess, global connectivity, and a heightened awareness of ethical considerations. The primary objective of this article is to identify strategic approaches and innovative methodologies that can effectively engage and educate the Alpha Generation in the realm of Islamic accounting. As technology reshapes traditional educational models, understanding how to harness digital tools and platforms for optimal learning outcomes becomes imperative. Moreover, the discussion considers the application of Islamic principles of education and in line with the Malaysian National Education Philosophy. From a critical review of the literature, this article seeks to contribute a comprehensive framework for enhancing Islamic accounting education, fostering a generation of Muslim professionals who are not only proficient in the technicalities of the field but also adept at navigating the ethical complexities and technological advancements inherent in the contemporary financial landscape.

19 September 2024 in Research Square
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Preprint
Open access
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JWJuan Wang
Juan Wang
KKKhairul Ayuni Mohd Kharuddin
Khairul Ayuni Mohd Kharuddin
RIRina Fadhilah Binti Ismail
Rina Fadhilah Binti Ismail
China's economic development is significantly advancing through digital and green synergy transformation. ChiNext listed companies have the traits of higher growth and higher innovation, which lead to smoother and easier corporate digital and green synergy transformation. Corporate digital transformation and corporate green transformation have a profound impact on the operation and management activities of companies and have become important factors affecting corporate risk taking. Based on the samples of ChiNext listed companies from 2012 to 2022, this paper examines the impact of digital and green synergy transformation on corporate risk taking. This paper draws the following conclusions: Both digital transformation and green transformation significantly enhance corporate risk taking, and dual synergy transformation significantly enhances corporate risk taking. Further research shows that compared with state-owned companies, non-state-owned companies ' dual transformation have more significant influence on corporate risk taking. Compared with labor-intensive companies, the synergy transformation of capital-intensive companies and technology-intensive companies significantly promotes corporate risk taking. These conclusions have certain practical significance for promoting dual synergy transformation of companies and improving corporate risk taking behavior.

3 April 2025 in Edelweiss Applied Science and Technology
Verified
Journal Article
Open access
PDF file
WJWang Juan
Wang Juan
KKKhairul Ayuni Mohd Kharuddin
Khairul Ayuni Mohd Kharuddin
RIRina Fadhilah Ismail
Rina Fadhilah Ismail
The growth of the green and digital economy has encouraged businesses to undergo both green and digital transformations. Consistently, research on how risk-taking is affected by a firm's digital and green transformations has grown significantly. This paper analyzes the relevant theories that explain how digital transformation and green transformation affect firm risk-taking. A review of the literature highlighted that agency theory, information asymmetry theory, and resource-based theory are the three main theories used in existing research to explain the relationship between firm digital and green transformations and firm risk-taking. According to agency theory, firm digital transformation and green transformation can alleviate agency problems and promote firm risk-taking. The information asymmetry theory states that digital and green transformation increases a firm's information transmission efficiency, which encourages firm risk-taking. The resource-based theory asserts that digital transformation and green transformation provide firms with effective resources and promote risk-taking. These three theories have examined the relationship between risk-taking, green transformation, and firm digital transformation from various angles, offering concepts and insights into the financial effects of these changes, as well as theoretical support for future studies.

2 January 2025 in Edelweiss Applied Science and Technology
Verified
Journal Article
Open access
PDF file
WJWang Juan
Wang Juan
KKKhairul Ayuni Mohd Kharuddin
Khairul Ayuni Mohd Kharuddin
RIRina Fadhilah Ismail
Rina Fadhilah Ismail
The booming of the digital economy has sped up the development of several industries. Through digital transformation, companies are continuously enhancing their capacity to adjust to the external economic environment, which affects every facet of their business. However, there is a scarcity of comprehensive analysis of research on the hotspots, trends and opportunities on the consequences of Enterprise Digital Transformation (EDT). Therefore, this study uses CiteSpace to visually analyze a knowledge network based on a sample of 817 publications from 2018 to 2024. The results indicate that since 2021, the count of published papers in this area has drastically increased. The keyword analysis shows that EDT, performance, innovation, environmental, social and governance (ESG), and big data have become the hotspots in this research area. Future researchers mainly focus on the impact of EDT on firm financial performance, sustainable development, and environmental performance. The research methods used were primarily questionnaire survey and secondary data. majority of the present research focuses on how management, innovation, and finances are affected by EDT. The findings of this study are beneficial for researchers to find ideas and references for future studies on the consequences of EDT.

1 September 2025 in Edelweiss Applied Science and Technology
Verified
Journal Article
Open access
PDF file
CYChen Yixuan
Chen Yixuan
NANazirah Aziz
Nazirah Aziz
KKKhairul Ayuni Mohd Kharuddin
Khairul Ayuni Mohd Kharuddin
The importance of disclosure related to environmental, social, and governance (ESG) factors is increasingly recognized. The aim of this research is to fill gaps in the literature regarding the quality of ESG disclosures and to advocate for a broader perspective in assessing corporate value. To gain a deeper understanding of developments in ESG aspects and emerging areas for future research, this study conducted a bibliometric analysis of current literature in the Web of Science (WOS) database, utilizing VOSviewer and CiteSpace tools for analysis to identify gaps in the literature and reveal trends. This study identifies a significant gap in the literature concerning the quality of ESG disclosures. Furthermore, most studies have focused on stakeholder theories; it is important for researchers to continually explore different theoretical frameworks to support their findings. Present studies have linked ESG performance with financial performance, but few investigate comprehensive values such as social or environmental value. It is also crucial to consider economic externalities when evaluating the impact of ESG reporting, especially given the potential for ESG washing. As ESG factors become increasingly vital to corporate strategy and stakeholder engagement, it is essential to improve clarity around definitions, measurement, and evaluation metrics related to ESG performance.