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School of Business and Administration

Associate Professor Ts Dr Tan Kian Lam (Andrew)

Dr. Ngu Sie Bing (Jacquelyn)

Lecturer

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Email: [email protected]

Education/Qualifications   

  • Doctor of Business Administration (DBA), Universiti Sains Malaysia
  • Master of Business Administration (MBA) in Finance, University of Southern Queensland, Australia
  • Association of Chartered Certified Accountants (ACCA), United Kingdom
  • Graduate Diploma in Management Studies, Institute of Commercial Management, United Kingdom
  • Diploma in Accountancy, Methodist Pilley Institute, Malaysia

Experience:

  • Approximately 20 years of teaching experience in accounting, costing, and taxation within higher education. Areas of expertise include delivering both internal academic programmes and internationally recognised professional qualifications such as those from the London Chamber of Commerce and Industry (LCCI), the Association of Business Executives (ABE), Foundations in Accountancy (FIA), and ACCA.
  • Gained six years of industry experience in audit and taxation with established accounting firms, providing professional services in assurance engagements, tax planning, and compliance for clients across various industries.
  • Served as a research assistant for a semiconductor industry project at the Graduate School of Business, Universiti Sains Malaysia in 2025. This was a collaborative project between the Institute for Capital Market Research Malaysia, Universiti Sains Malaysia and Universiti Malaya.

Areas of Interest:

  • Corporate Governance, Corporate Social Responsibility (CSR), Environmental, Social and Governance (ESG), Integrated Reporting, Social and Environmental Reporting, Sustainable Business Performance, Sustainable Development, and Sustainability Reporting.

Professional Highlights

  • Professional trainer certified through the ACCA Train the Trainer program, with expertise in delivering professional accounting education aligned with global standards.
  • Contributes to the academic community as a reviewer for local and international peer-reviewed journals.

Professional Affiliations & Certifications

  • Chartered Accountant (CA), Malaysian Institute of Accountants (MIA), Malaysia – 2006 to present.
  • Fellow Chartered Certified Accountants (FCCA), ACCA, United Kingdom – 2008 to present.

Publication Highlights

  • Ngu, S. B., & Amran, A. (2024). Unveiling the antecedents and the outcome of materiality disclosure: insights from sustainability reporting of Malaysian public listed companies. Meditari Accountancy Research, 32(6), 2053–2082. https://doi.org/10.1108/MEDAR-10-2023-2206 [WoS ESCI]
  • Ngu, S. B., & Amran, A. (2021). Materiality Disclosure in Sustainability Reporting: Evidence from Malaysia. Asian Journal of Business and Accounting, 14 (1), 225–252. https://doi.org/10.22452/ajba.vol14no1.9 [WoS ESCI]
  • Ngu, S. B., & Amran, A. (2020). The Moderating Effect of Risk Management Committee on Corporate Governance and Financial Performance. European Proceedings of Social and Behavioural Sciences, 88, 106–119. https://doi.org/10.15405/epsbs.2020.10.10
  • Ngu, S. B., & Amran, A. (2019). The Impact of Sustainable Board Capital on Sustainability Reporting. Strategic Direction, 35(12), 8–11. https://doi.org/10.1108/SD-05-2019-0098 [Scopus]
  • Ngu, S. B., & Amran, A. (2018). Materiality Disclosure in Sustainability Reporting: Fostering Stakeholder Engagement. Strategic Direction, 34(5), 1–4. https://doi.org/10.1108/SD-01-2018-0002 [Scopus]

Awards & Recognition

  • Awarded MyPhd Scholarship by the Ministry of Education, 2014–2017.
  • Dean’s List Award, Doctor of Business Administration with Distinction, Universiti Sains Malaysia, Academic Session 2018/2019.
  • Recipient of the Graduate Student Financial Assistance (GRA-ASSIST) Scholarship Award, Universiti Sains Malaysia, 2022–2023.