Staff Directory
Academic Qualification
- Ph.D in Accounting - Doctor of Philosophy, Universiti Malaya (UM)
- Master of Accountancy - Masters Degree, Universiti Teknologi MARA (UiTM)
- B.A. (Hons) Accounting and Finance - Bachelor Degree, University of Wales, Bangor
Sherliza Bt. Puat Nelson (Assoc. Prof. Dr.)
Associate Professor
IIUM Gombak Campus
KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES
Other's position:
Director, Risk Management Office
sherliza@iium.edu.my
2500
Area of Specialisation
- Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Financial Reporting (Including Accounting Regulation, Accounting Standards, Accounting Theory, Standard-Setting Process, Financial Reporting in Private and Public Sector Organisations) - IFRS, MFRS
- Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Financial Accounting - Financial Accounting & Reporting
- Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Corporate Governance (Including Accountability, Ethics, Integrity) - Corporate Governance and Audit
- Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Zakat Accounting - Zakat Institutions
Professional Membership
- Member of Profesional Body / Association, Malaysian Institute of Accountants (MIA)
Teaching Responsibilities
ADVANCED ACCOUNTING | 2015/2016 2012/2013 2011/2012 2010/2011 |
AUDITING AND ASSURANCE SERVICES | 2023/2024 2019/2020 2018/2019 2017/2018 2015/2016 2014/2015 2013/2014 2012/2013 2011/2012 2010/2011 |
CONTEMPORARY ISSUES IN ACCOUNTING | 2017/2018 2015/2016 2014/2015 |
FINANCIAL ACCOUNTING | 2010/2011 |
FINANCIAL ACCOUNTING & REPORTING 1 | 2023/2024 2022/2023 2021/2022 |
FINANCIAL ACCOUNTING & REPORTING 2 | 2021/2022 2020/2021 2019/2020 2018/2019 2017/2018 |
FINANCIAL ACCOUNTING & REPORTING 4 | 2023/2024 2022/2023 |
FINANCIAL ACCOUNTING AND REPORTING | 2013/2014 2012/2013 2011/2012 |
FINANCIAL ACCOUNTING FUNDAMENTALS | 2014/2015 2009/2010 |
FINANCIAL ACCOUNTING I | 2005/2006 2004/2005 2003/2004 2002/2003 2001/2002 |
FINANCIAL ACCOUNTING II | 2005/2006 2004/2005 |
FINANCIAL ACCOUNTING III | 2003/2004 2002/2003 |
INTERMEDIATE ACCOUNTING | 2015/2016 2014/2015 2013/2014 2010/2011 |
ISSUES IN AUDITING | 2017/2018 |
MANAGEMENT ACCOUNTING FUNDAMENTALS | 2020/2021 |
RISK MANAGEMENT AND ASSURANCE | 2022/2023 |
Supervision
A Study Of Disclosure Practices And Accountability Of Malaysian Zakat Institutions
.
Ph.D
Completed
2020
Main Supervisor
|
Ownership Characteristics, Related Party Transactions And Firm Performance: Analysis Of Listed Firms In Nigeria
.
Ph.D
Completed
2017
Co-supervisor
|
Earnings Management And Stock Returns Under Different Stages Of Firm Life Cycle: Evidence From Amman Stock Exchange.
Ph.D
Completed
2014
Co-supervisor
|
The Impact Of Sustainability Governance Structure On The Sustainability Reporting Quality.
Ph.D
In Progress
Main Supervisor
|
How Artificial Intelligence Has Transformed Audit In Malaysia.
Ph.D
In Progress
Main Supervisor
|
The Readiness Of Malaysian Islamic Banks For The Mrfs 16 Adoption.
Master
Completed
2021
Main Supervisor
|
Ceo Characteristics And Earnings Management: Evidence From Malaysia
.
Master
Completed
2021
Co-supervisor
|
The Impact Of Audit Committee Characteristics On The Extent Of Voluntary Disclosure Among Malaysian Listed Companies.
Master
Completed
2020
Main Supervisor
|
Zakat Disclosure Of Zakat Institutions: Perceptions Of Accounting And Non-Accounting Students.
Master
Completed
2019
Main Supervisor
|
The Influence Of Corporate Governance Structure On The Sustainability Reporting Of Malaysian Public Listed Firms.
Master
Completed
2016
Co-supervisor
|
Financial Reporting Timeliness And Industry Specialist Auditor: Evidence During Mfrs Convergence
.
Master
Completed
2015
Main Supervisor
|
Directors’ Remuneration: An Analysis On Firm Performance And Earning Management
.
Master
Completed
2015
Main Supervisor
|
Determinants Of Intellectual Capital Performance In Iraq Banks.
Master
Completed
2013
Main Supervisor
|
Corporate Ownership Structure And Audit Fees: Evidence From Malaysian Listed Companies In Bursa Malaysia.
Master
Completed
2013
Main Supervisor
|
An Investigation On The Audit Committee'S Effectiveness:The Case For Glcs In Malaysia.
Master
Completed
2012
Main Supervisor
|
The Association Of Audit Committee And Internal Audit With External Audit Fees In Malaysian Listed Companies.
Master
Completed
2012
Main Supervisor
|
Ethical Decision Making Of Earnings Management: Applying Ajzen'S Theory Of Planned Behaviour.
Master
Completed
2012
Co-supervisor
|
The Impact Of Corporate Governance Characteristics On Audit Report Lag: Evidence From Malaysian Listed Companies.
Master
Completed
2011
Main Supervisor
|
No Title.
Master
Completed
2010
Main Supervisor
|
The Extent Of Voluntary Disclosure In The Annual Reports And Firm-Specific Characteristics: A Study Of Shariah Approved Companies Of Bursa Malaysia.
Master
Completed
2005
Co-supervisor
|
Research Projects
Completed
2018 - 2019 | Accounting Graduates' Competency in Malaysia: An Analysis Using A Mixed Methods Approach |
2015 - 2019 | An Evaluation of Auditor Independence Requirements among Malaysian Audit Firms |
2014 - 2018 | Development of Conceptual Framework: Zakat Disclosure Index (ZkDI) |
2013 - 2015 | The Effect of the Audit Oversight Board (AOB) on Audit Quality and Earnings Management |
2013 - 2015 | Auditor Industry Specialist and Timeliness of Financial Reporting |
2013 - 2015 | Perceived and Computer Security Practices : Perceptions of Future Employees in Malaysia |
2012 - 2015 | Modelling for Shareholder Value Creating Boards of Malaysian Listed Firms: Do Board Structure and Activities Matter? |
2012 - 2013 | Ownership Structure and Audit Fee |
2012 - 2012 | A Study on LAKIM (Lembaga Pemegang Amanah Kolej Islam Malaya) as Education Provider |
2011 - 2011 | Private Finance Initiative |
2011 - 2012 | Islamic, Accounting And Finance : Challenges And Opportunities In The New Decade (KVC Project 2011) |
2011 - 2014 | Zakat Principle And Practice : Modern Approach |
2011 - 2011 | Accounting Students' Perception on the Use of Programming Software for Analysis and design of Accounting Information Systems : Some Empirical Findings |
2011 - 2012 | Manual For Advanced Accounting (ACC3001) |
2011 - 2013 | Fraudulent Financial Reporting In Malaysia: Further Evidence |
2011 - 2020 | Internal Control And Threats In Computerized Banking System |
2010 - 2011 | Fraudulent Financial Reporting: An Empirical Analysis in Malaysia |
On-Going
2024 - Present | Assessing Greenwashing Risks from a Sustainability Reporting Perspective |
2023 - Present | Writing Teaching Cases- Business Turnaround at Malaysia Airlines Group |
2023 - Present | Capacity Building of Mobile Spa Entrepreneurs through An Integrated Entrepreneurship, Financial Literacy and Structured Knowledge Transfer Programme for KRT Pangsapuri Selayang Mulia |
2019 - Present | Islamic Banks Preparedness on IFRS16 (MFRS16) Leasing |
2014 - Present | Kajian Faktor-Faktor Motivasi Pembayaran Zakat di Kalangan Professional/Kolar Putih di Wilayah Persekutuan |
Award & Recognition
09 Feb, 2011 | Silver Award - IIUM Research, Invention and Innovation Exhibition 2011 | University |
Publications
Article
Conference or Workshop Item
Book
2018 | Fundamentals of auditing. Oxford Fajar, ISBN: 9789834723842 |
2017 | Financial accounting and reporting 2. Oxford University Press, ISBN: 9789834718305 |
2012 | Audit committee's effectiveness and financial reporting quality: the case of GLCs in Malaysia . LAP Lambert Academic Publishing, ISBN: 978-3-8473-3678-5 |
2011 | Audit committee expertise and financial reporting quality: an empirical study in Malaysia. Lambert Academic Publishing, ISBN: 9783846557648 / 3846557641 |
2011 | Islam, accounting and finance: challenges and opportunities in the new decade . IIUM Press, ISBN: 978-967-0225-46-3 |
Book Section
2016 | Kajian penelitian faktor-faktor motivasi pembayaran zakat di kalangan profesional (kolar putih) di Wilayah Persekutuan. In: Pusat Pungutan Zakat (PPZ), ISBN: 978-967-11042-6-2, pp. 47-139 |
2011 | Assessment on the efficiency of zakat disbursement in Malaysian zakat institutions. In: IIUM Press, ISBN: 9789674180119, pp. 30-67 |
2011 | Corporate governance and audit report timeliness: evidence from Malaysia . In: Emerald Group Publishing Limited, ISBN: 9781780524443, pp. 109-127 |
2011 | Fraudulent financial reporting in Malaysia: a basic analysis. In: IIUM Press, ISBN: 9789670225463, pp. 102-115 |
Monograph
2012 | Islamic, accounting and finance: challenges and opportunities in the new decade. In: s.n, |
2012 | Post fraud : an empirical In Malaysia . In: [s.n], |
2011 | Accounting students' perception on the use of programming software for analysis and design of accounting information systems: some empirical findings. In: Unpublished, |
2011 | Manual for advanced accounting. In: Univision Press Sdn Bhd, |
2010 | The accountants and management ownership :an empirical test on financial reporting quality . In: Kuala LUmpur, |