Dr. Amirul Hafiz is currently a lecturer in the Accounting Faculty at the Universiti Kebangsaan Malaysia. He has over 20 years of experience covering the field of audit demand and supply, auditor’s reporting, financial reporting quality, investment efficiency, cash flow predictability, internal auditing, Islamic accounting, and corporate governance. Dr. Amirul Hafiz holds a Doctor of Philosophy (Accounting) from Deakin University, Melbourne, Australia, a Master of Science in Accounting from Universiti Islam Antarabangsa Malaysia, and a Bachelor of Accounting (Hons) from Universiti Kebangsaan Malaysia. He is also a Fellow member of the Association of Chartered Certified Accountants (ACCA), UK. Dr Amirul had vast career experience as an external auditor, internal auditor, and corporate financier for a multinational company before joining UKM. He is currently a Council Member of The Malaysian Institute of Accountants and also sits on the boards of several universities and colleges as an academic advisor. Occasionally, he also gives talks and provides consultation to private companies and government agencies.