Hairul Azlan Bin Annuar
Associate Professor

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Hairul Azlan bin Annuar obtained his BSc (Hon) degree from the University of East London UK, MBA degree with specialization in Islamic banking and finance from the International Islamic University Malaysia and PhD degree from Cardiff University, UK. Upon completion of his PhD he returned to Malaysia in February 2009 to continue serving the Department of Accounting, Kulliyyah of Economics and Management Sciences as an Assistant Professor. He has published his work in a number of reputable journals such as the Journal of Contemporary Accounting and Economics, Managerial Auditing Journal and the ... show more

  • Ph.D in Accounting - Doctor of Philosophy, Cardiff University
  • Master of Business Administration in Islamic Banking & Finance - Masters Degree, International Islamic University Malaysia
  • Bachelor of Arts in Accounting & Finance - Bachelor Degree, University of East London
  • Chartered Institute of Management Accountant (CIMA) - Certificate, Universiti Teknologi MARA (UiTM)
  • Accounting - Diploma, RIMA College - Kuala Lumpur
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Corporate Governance (Including Accountability, Ethics, Integrity) - Corporate Governance
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Management Accounting (Including Strategic Management Accounting, Performance Management, Cost Management, Management Accounting Control System) - Management Accounting
  • 2009 - 2012 CIMA Advocate, Chartered Institute of Management Accountant
CORPORATE GOVERNANCE 2010/2011 2011/2012 2012/2013 2013/2014 2014/2015
COST AND MANAGEMENT ACCOUNTING 2001/2002 2002/2003 2003/2004
COST MANAGEMENT 2008/2009 2009/2010 2014/2015 2017/2018 2018/2019 2019/2020
DECISION MAKING & CONTROL 2015/2016 2016/2017
FINANCIAL ACCOUNTING II 2001/2002 2002/2003 2003/2004
MANAGEMENT ACCOUNTING 2008/2009 2012/2013 2013/2014 2016/2017 2017/2018 2018/2019
MANAGEMENT ACCOUNTING FUNDAMENTALS 2009/2010 2010/2011 2011/2012 2013/2014 2014/2015 2015/2016 2016/2017 2017/2018
MANAGERIAL ACCOUNTING 2010/2011 2011/2012 2012/2013
In Progress
2018 - Present Financial Sustainability of Islamic Saving, Credit Cooperative Society (SACCOS) in Tanzania
2015 - Present Accounting and Financial Reporting Needs in Islamic Microfinance Institutions
2015 - Present Board Diversity, Religiousity And Firms? Value: Analysis Of Shariah Approved Companies, Islamic Financial Instituition (Ifls)
2018 - 2019 Financial Sustainability of Islamic Saving, Credit Cooperative Society (SACCOS) in Tanzania
2015 - 2019 Governance of Malaysian Listed Companies
2015 - 2019 Governance of Malaysian Listed Companies
2014 - 2017 The Impact of the Reduction in Corporate Income Tax Rate on Firms' Value: The Role of Corporate Governance
2013 - 2014 Qualitative Investigation Into The Evolution of Management Accounting Tools in Malaysian Public Listed Companies
2013 - 2015 Corporate Ownership Structure and Corporate Tax Aggressiveness : A Malaysian Evidence
2010 - 2012 Corporate Strategy: Should Accountants be Involved
29 July 2011 IIUM Research, Invention and Innovation 2011. IIUM - University level.
2019 An investigation into the financial sustainability of Islamic Saving, Credit Cooperative Society (SACCOS) in Tanzania. International Journal of Ethics and Systems , 35 (2) pp.242-259
2019 Overlapping memberships on the audit and other board committees: impacts on financial reporting quality. Asian Journal of Accounting Perspectives , 12 (1) pp.49-77
2018 The impact of corporate governance on the financial, governance and social disclosures at Islamic banks in Malaysia. Journal of Islamic Finance , 7 (1) pp.9-25
2018 Intellectual capital efficiency and corporate book value: evidence from Nigerian economy. Journal of Intellectual Capital , 19 (3 (Special Issue: Intellectual Capital of Africa: Issues, Programmes, Perspectives)) pp.644-668
2018 Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory. ISRA International Journal of Islamic Finance , 10 pp.251-262
2018 Malaysian evidence supporting theoretical integration of roles of non-executive directors. Asian Journal of Accounting Research , 3 (1) pp.2-14
2017 Managing the impact of international financial reporting standards on audit and non-audit fees: Some empirical findings and ethical discussions. International Journal Business Management , 2 (2) pp.1-17
2017 Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria. Malaysian Accounting Review , 16 (1) pp.1-20
2017 Corporate governance effect on firms' performance - evidence from the UAE. Journal of Economics and Administrative Sciences , 33 (1) pp.66-80
2017 Disclosures and perceptions of practitioners on items of financial and social reporting index developed for Malaysian Islamic Banks. International Journal of Business in Society , 18 (3) pp.563-578
2017 The moderating effect of board homogeneity on the relationship between intellectual capital disclosure and corporate market value of listed firms in Nigeria. International Journal of Economics, Management and Accounting , 25 (1) pp.71-103
2017 Intellectual capital disclosure and corporate market value: Does board diversity matter?. Journal of Accounting in Emerging Economies , 7 (3) pp.369-398
2016 Intellectual capital and information asymmetry: recent evidence from Nigerian economy. Malaysian Journal of Business and Economics , 3 (2) pp.61-77
2016 The formulation of financial, governance and social index of Malaysian Islamic Banks: an integrative approach. Risk governance & Control: Financial Markets & Institutions , 6 (1) pp.64-70
2015 The effect of award on CSR disclosures in annual reports of Malaysian PLCs. Social Responsibility Journal , 11 (4) pp.831-852
2015 An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies. Managerial Auditing Journal , 30 (6/7) pp.582-609
2015 Changes in ownership forms and role of institutional investors in governing public companies in Malaysia: a research note. Journal of Accounting & Organizational Change , 11 (4) pp.455-475
2015 Foreign investors’ interests and corporate tax avoidance: evidence from an emerging economy. Journal of Contemporary Accounting & Economics , 11 pp.138-147
2014 The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective. Corporate Ownership & Control , 11 (3) pp.130-143
2014 Independent non-executive directors strategic role - some evidence from Malaysia. Corporate Governance , 14 (3) pp.339-351
2014 Implications of Shariah on the voluntary disclosure of Indonesian listed companies. Journal of Financial Reporting and Accounting , 12 (1) pp.76-98
2014 Corporate ownership, governance and tax avoidance: an interactive effects. Procedia Social and Behavioral Sciences , 164 pp.150-160
2013 Measures of corporate tax avoidance: empirical evidence from an emerging economy. International Journal of Business and Society , 14 (3) pp.412-427
2013 Social capital and selection criteria of independent non-executive directors: some evidence from Malaysia. International Journal of Behavioral Accounting and Finance , 4 (1) pp.54-73
2012 Are there barriers to independent non-executive directors' effectiveness in performing their roles?. International Journal of Commerce and Management , 22 (4) pp.258-271
2010 Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia. International Business Research , 3 (3) pp.187-193
2009 Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia. IIUM Journal of Economics and Management Sciences , 17 (2) pp.177-208
2005 Al Wakalah and Customers’ Preferences toward It: A Case Study of Two Takaful Companies in Malaysia. American Journal of Islamic Social Sciences , 22 (1) pp.28-49
2004 Al Wakalah and its impact on the growth and performance of Takaful companies: a Malaysian case. The European Journal of Management and Public Policy , 3 (1) pp.82-117

Conference or Workshop Item

2019 Directors’ remuneration in listed small and medium scale firms: does corporate governance matter?. In: 5th International Conference on Accounting and Finance 2019
2018 Proposed governance principle and procedure for a university endowment fund. In: The 2nd Islamic Management Development Conference (IMDeC 2018) : The Evolution of Islamic Management
2018 Financial sustainability of Islamic saving, credit cooperative society (SACCOS) in Tanzania. In: International Conference on Religious, Culture, and Governance in the contemporary world (ICRCG 2018)
2017 The positive effect of Malaysia government corporate tax reduction initiative on public listed companies’ revenue: a longitudinal study. In: 4th International Conference on Management and Muamalah 2017 (ICoMM 2017)
2017 Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT). In: 4th International Conference on Management and Muamalah 2017 (ICoMM 2017)
2017 Corporate tax (CT)rate and CT revenue in Malaysia – Laffer curve: An autoregressive distributed lag (ARDL) approach. In: FGIC 2107 1st Conference on Governance and Integrity
2016 Governance mechanisms and disclosure among Malaysian Islamic banks. In: 11th International Conference on Islamic Economics and Finance (ICIEF)
2016 Women on boards and firm performance: Malaysian evidence. In: Putrajaya International Conference On Children, Women, Elderly And Disabled People
2015 Government ownership and the association between corporate governance and CSR in the UAE. In: 9th International Conference on Business Management and Legal Studies (ICBMLS)
2014 Management accounting practices in Malaysia: a qualitative enquiry. In: International Management Accounting Conference 7 (IMAC VII)
2014 Foreign investors' interests and corporate tax avoidance: evidence from an emerging economy. In: Journal of Contemporary Accounting and Economics (JCAE) Symposium 2014
2014 Government ownership and corporate tax avoidance: empirical evidence from Malaysia. In: International Conference on Emerging Trends in Scientific Research
2013 Measuring corporate tax avoidance: An empirical evidence. In: 10th Asian Academy of Management International Conference 2013
2013 The impact of IFRS adoption on audit fees: Evidence from Malaysian listed companies. In: The 14th FourA (Asian Academic Accounting Association) Annual Conference 2013
2013 Ownership structure and corporate tax aggressiveness: A conceptual approach. In: International Accounting Business Conference (IABC 2013)
2012 Quantitative examination into the involvement of accountants in corporate strategy in malaysian public listed companies: a stewardhsip theory perspective. In: 3rd Global Accounting And Organizational Change Conference 2012:
2012 Qualitative examination into the management accounting tools in use in petronas: evolutionary or traditionally steered?. In: International Management Accounting Conference 6 - Managing Innovation and Sustaining Excellence,
2011 Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company. In: 5th IIUM International Accounting Conference (INTAC V)
2010 Barriers to Independent Non-Executive Directors’ Effectiveness in Performing Their Roles. In: 2nd International Conference on Arab-Malaysian Islamic Global Business and Entrepreneurship
2006 Role of non-executive directors in Malaysian public listed companies: background, literature, methodology and initial findings. In: 2nd International Conference on Business, Management and Economics


Book Section

2019 Effective board governance structure for a University Endowment Fund. In: Islamic development management: recent advancements and issues Springer Nature Singapore Pte Ltd . ISBN 978-981-13-7583-5 , pp.3-17