As published in Value Relevance of Accounting Numbers (2005) Muhd Kamil Ibrahim was born on May 19, 1964 at Kampong Bintang, Besut, Terengganu. Universiti Teknologi MARA has conferred him a Professorship in Accounting at the age of 39. He completed his primary education in five years, instead of six; as best student. Subsequently, he was offered to go to three elite residential school; Sekolah Menengah Sains Terengganu, Sekolah Tuanku Abdul Rahman Ipoh and Maktab Rendah Sains MARA (MRSM) Kota Bharu. He chose the latest because he was amazed with the uniqueness of its Minangkabau roof! Furthermore, MRSM does not practice school uniform; that made his life easier. In MRSM, he was elected as the committee member of Students’ Union (JPP) and hostel captain. He active in sports and had won the best debater title for the whole MRSM. He received his Diploma and Bacc (Hons) from Universiti Teknologi MARA, his Macc degree from the University of Dundee, Scotland, and PhD from University of Wales, Bangor. He completed his Diploma as a group best student, and second best student for his first degree. His Masters’degree was completed one month ahead the schedule and his PhD was within 32 months, such a record for the Faculty of Accountancy. He is also an associate member of Malaysian Institute of Accountants (MIA) and an academic member of Association of International Accountants (AIA). He has been with UiTM since 1988. He had serviced UiTM Sarawak, Johor and Shah Alam. His main job scope is lecturing, but he had, so far, hold 11 academic administrator posts in his 17 years service in UiTM. Previously - among others - he was the Head of Education Development Center, Deputy Director (Academic Affairs), UiTM Johor, Program Head for Diploma in Accountancy, Head of Center for Continuing Education, Dean of Faculty of Sports Science and Recreation and special officer to Vice-Chancellor. Muhd Kamil is also a prolific, talented and multidiscipline writer. His articles and writings cover motivational, accounting, environment and various current issues has totaled to more than 400. They have been published in mainstream media like Utusan Malaysia, Berita Harian, Dewan Ekonomi, Dataniaga, Massa and Dewan Masyarakat. He was also a guest writer for Utusan Sarawak and Dataniaga and became the main contributor to Dewan Ekonomi from 1994-1996. He has written books specifically for students and youths such as Motivasi Minda Pelajar (1995), Kecemerlangan Remaja (1996) and Pelajar Cemerlang (1996). Besides that, he also wrote Gelagat Pengurus Korporat (1996). His book: Ibrahim Shah: Menyingkap Pengurusan Universiti was launched by the DYMM Sultan Selangor in December 2003. Then, he launched a book titled Financial Reporting in Malaysia: Some Empirical Evidence in June 2004. His most recent books include PhD kecil tapi signifikan and Value-Relevance of Accounting Numbers in Malaysia. He is the inaugural recipient of the “The Best Academic and Creative Writing”; award from his faculty and The Best Overall Writer (Single) from Pusat Penerbitan Universiti (UPENA), Muhd Kamil is also the founder and Head of the UiTM-ACCA Financial Reporting Research Centre (UiTM-ACCA FRRC). Through this center, he has done more than 25 researches in his specialized area for the past five years. His research articles appear in journals, including Asian Accounting Review, Malaysian Accounting Review, Capital Market Review, National Journal of Accounting Research, Journal of Accounting-Business Management and Malaysian Journal of Distance Education. One of his research article was published as a chapter in Contemporary Studies in Economic and Financial Analysis, 86. Professor Muhd Kamil’s research explores accounting issues concerning financial reporting, value-relevance of accounting numbers, fair value of accounting, re-engineering of income, corporate governance, accounting for goodwill and accounting education. His research Role of Accoun