(HIMA PDIA NEWS) June 4, 2025 – The Doctoral Student Association of Accounting Sciences (HIMAPDIA), Faculty of Economics and Business, Universitas Airlangga, hosted an insightful academic forum titled Connect and Consult on Wednesday, June 4, 2025. Held from 1:00 to 3:00 PM in Room 605, ABC Building, the event featured esteemed guest speaker Prof. Dr. Noor Adwa Binti Sulaiman from Universiti Malaya, Malaysia.
With the theme “Research Ideas in Digitalization, Sustainability, and Governance,” the session provided doctoral students and researchers with valuable perspectives on navigating the evolving landscape of corporate governance and sustainability assurance. Prof. Noor Adwa delivered a comprehensive overview of contemporary research themes, including the integration of artificial intelligence (AI) in assurance practices, ethical governance mechanisms, and the role of digitalization in combating financial fraud.
During her presentation, Prof. Noor Adwa emphasized the importance of moving beyond traditional theories such as agency theory, advocating for the incorporation of behavioral, stakeholder, and institutional perspectives. She underscored the need for empirical research tailored to emerging markets, particularly in regions like Indonesia, where cultural and institutional contexts present unique governance challenges.
The session also explored the ethical implications of AI-driven assurance systems, the impact of blockchain-based whistleblowing platforms, and the evolving role of internal audit in the digital era. Participants were encouraged to consider multi-level frameworks and cross-disciplinary methods to address complex governance issues, especially those related to ESG (Environmental, Social, and Governance) disclosures, cybersecurity, and regulatory adaptation.
By bringing together theoretical depth and practical relevance, the Connect and Consult forum with Prof. Noor Adwa served as a platform to inspire and challenge doctoral candidates to pursue impactful, future-oriented research. The event reaffirmed HIMAPDIA’s commitment to academic excellence and its role in fostering international collaboration within the doctoral research community.
