
Encourages innovative and creative solutions.
A role model for academic excellence.
Brings real-world examples to learning.
Makes every class a memorable experience.
Encourages creative and innovative thinking.
Dr. Dhanuskodi Rengasamy serves as Senior Lecturer and Head of the Department of Accounting and Finance in the Faculty of Business at Curtin University Malaysia, located in Miri, Sarawak. Prior to joining Curtin in 2012, he accumulated 21 years of teaching experience in accounting in India. His academic career at Curtin encompasses teaching undergraduate and postgraduate courses in accounting, finance, and economics, as well as supervising higher degree by research students. As Head of Department, he oversees academic programs, faculty quality assurance, and research development initiatives within the department. Dr. Rengasamy is also a member of the External Engagement Committee in the Faculty of Business and contributes to postgraduate research opportunities in areas such as marketing and management.
Dr. Rengasamy's research specializations center on accounting, performance measurement, banking, auditing, financial reporting, and corporate governance. His scholarly contributions include examining factors influencing bank profitability, such as the impact of loan deposit ratio (LDR) on Malaysian commercial banks (2014, cited 118 times), customer switching behaviors in banking (2023, International Journal of Bank Marketing, cited 21 times), and effects of economic deterrence theory and environmental regulations on tax evasion in the energy sector (2023, International Journal of Energy Economics and Policy, cited 23 times). Other key publications feature analyses of macroeconomic variables on tax evasion in Sub-Saharan Africa (2024, African Journal of Economic and Management Studies), socio-economic determinants of digital financial inclusion in SAARC countries (2026, International Journal of Sociology and Social Policy), performance evaluation of Islamic banks in Oman based on assets (2025), liquidity analysis through financial ratios (2022), and green banking initiatives (2017). His work extends to foreign direct investment in ASEAN countries (2017), royalty payments on petroleum profit tax evasion (2024), and transparency in non-profit governance (2024). With publications in peer-reviewed journals and conference proceedings, Dr. Rengasamy's research impacts understanding of financial performance, regulatory influences, and sustainable banking practices in emerging markets.
