Staff Directory


Fatima Bt Abdul Hamid

Academic Qualification

  • Doctor of Philosophy in Accounting & Finance - Doctor of Philosophy, University of Lancaster
  • Master in Accounting & Finance - Masters Degree, University of Lancaster
  • Bachelor of Accounting (Honours) - Bachelor Degree, International Islamic University Malaysia

Fatima Bt Abdul Hamid (Assoc. Prof. Dr.)

Associate Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES


afatima@iium.edu.my
4684


Expert Profile


Fatima was indeed blessed to have graduated with a Bachelor of Accounting (Honours) [BAcc] degree from the IIUM. Owing to the tutelage of her dedicated lecturers, she was awarded the Best Student Award for BAcc in her graduating class, including the award sponsored by Guthrie Group. Soon after joining IIUM as an Assistant Lecturer at the Department of Accounting (DOA), Kulliyyah of Economics and Management Sciences (KENMS), she was fortunate to receive a scholarship from IIUM to pursue her Masters and Ph.D studies at Lancaster University. Her Ph.D thesis was entitled "The Essays on a True and Fair View". She was privileged to have been supervised by Professor Ken Peasnell, Dr. Pelham Gore, and earlier by Professor Peter Pope, who are well-respected in their fields.
Upon returning with a doctorate, the DOA assigned Fatima to specialize in Financial Reporting, and later Auditing. Fatima was truly fortunate to receive the Best Teacher Award of the Department in 2008. She is also honored to have been entrusted with various academic administrative positions, a few of which are Industrial Training Coordinator and Postgraduate Coordinator of the DOA, and Deputy Dean (Academic) at the faculty. Her current responsibility is as the Head of Research of the KENMS.
Fatima has supervised postgraduate students from several South East Asian countries, Africa and the Middle East. Working with these budding local and international researchers as well as colleagues has fueled her research interests and publications in the areas of Intellectual Capital, Ethics, Audit Quality and Accounting Education.
Other opportunities given to Fatima were as a member of Sub-Committee for Halatuju 2 and 3, one of the external reviewers for the inaugural accreditation review by the Malaysian Institute of Accountants (MIA) of the Bachelor of Accounting Degree, University Malaya and as an Honorary Auditor for the financial statements of the Institute of Public Accountants (Malaysia branch).


Teaching Responsibilities


ACADEMIC WRITING AND LIBRARY SEARCH 2015/2016
ACCOUNTING ANALYSIS FOR DECISION MAKING 2004/2005
ACCOUNTING RESEARCH FRAMEWORK 2023/2024 2022/2023
ACCOUNTING RESEARCH METHODS 2019/2020 2018/2019 2017/2018 2014/2015 2005/2006 2004/2005 2003/2004
ACCOUNTING THEORY 2021/2022 2020/2021
ACCOUNTING THEORY & POLICY 2019/2020 2018/2019 2017/2018 2016/2017 2015/2016 2014/2015 2012/2013 2008/2009 2007/2008 2006/2007
ACCOUNTING THEORY AND POLICY 2010/2011 2006/2007
ADVANCED ACCOUNTING 2006/2007
AUDITING FUNDAMENTALS 2015/2016 2014/2015 2013/2014 2012/2013 2011/2012 2010/2011 2009/2010 2008/2009 2007/2008
BUSINESS ETHICS & CORPORATE GOVERNANCE 2023/2024 2022/2023 2021/2022 2020/2021 2019/2020
CONTEMPORARY ISSUES IN ACCOUNTING 2008/2009
FINANCIAL ACCOUNTING & REPORTING 1 2022/2023 2016/2017
FINANCIAL ACCOUNTING & REPORTING 5 2021/2022 2020/2021
FINANCIAL ACCOUNTING 6 2005/2006
FINANCIAL ACCOUNTING FUNDAMENTALS 2007/2008
FINANCIAL ACCOUNTING I 2004/2005
FINANCIAL ACCOUNTING II 2002/2003
FINANCIAL ACCOUNTING IV 2004/2005 2003/2004 2002/2003
FINANCIAL ACCOUNTING VI 2005/2006 2003/2004
GOVERNANCE AND SUSTAINABILITY 2023/2024
ISSUES IN AUDITING 2013/2014 2012/2013 2011/2012 2009/2010 2008/2009 2007/2008
LITERATURE REVIEW 2011/2012
PRACTICAL TRAINING(BACC) 2003/2004 2002/2003
QUANTITATIVE METHODS 2012/2013
RESEARCH METHODOLOGY 2022/2023 2021/2022
RESEARCH METHODS 2018/2019


Supervision


Intellectual Capital Efficiency And Firm Performance Of Listed Companies In Malaysia.
Ph.D Completed 2022 Main Supervisor
The Association Between Audit Quality, Internal Governance Mechanisms And Financial Reporting Quality: Evidence From Uae.
Ph.D Completed 2022 Main Supervisor
Human Resource Disclosure And Practices: Effects On Firm Financial Performance And Value.
Ph.D Completed 2020 Co-supervisor
Antecedents And Outcomes Of Ethical Work Climate Among Public Sector Auditors In Malaysia .
Ph.D Completed 2019 Co-supervisor
Intellectual Capital, Corporate Governance And Firm Value : Pre-And Post-Malaysian Finacial Reporting Standards Adoption.
Ph.D Completed 2017 Co-supervisor
Moral Competencies Of Future Muslim Accountants In Malaysia.
Ph.D Completed 2017 Co-supervisor
Audit Quality Determinants And Their Effect On Earnings Management During The Global Financial Crisis Companies.
Ph.D Completed 2013 Main Supervisor
Corporate Internet Reporting : An Investigation Of Public Listed Companies In Malaysia.
Ph.D Completed 2013 Main Supervisor
The Trends, Determinants, Usefulness And Effects Of Intellectual Capital Disclosure: Malaysian Evidence.
Ph.D Completed 2009 Co-supervisor
The Effect Of Creating Shared Value, Environmental Social Governance And Firm Reputation On Firm Value.
Ph.D In Progress Main Supervisor
The Impact Of Sustainability Governance Structure On The Sustainability Reporting Quality.
Ph.D In Progress Co-supervisor
Intellectual Capital Reporting Among Universities In Malaysia: A Critical Review.
Ph.D In Progress Co-supervisor
The Influences Of Adab Integrated Boardroom On Corporate Sustainability Reporting In Malaysian Listed Companies.
Ph.D In Progress Co-supervisor
Usefulness Of Financial Reporting: Fair Value Accounting , Evidence From Malaysia.
Master Completed 2023 Main Supervisor
The Perception Of Malaysian Auditors On Blockchain.
Master Completed 2021 Co-supervisor
External Auditors' Reliance On The Internal Audit Function: The Libyan Perspective.
Master Completed 2020 Main Supervisor
Shari'Ah Disclosure Practices In Malaysian Islamic Banks.
Master Completed 2018 Co-supervisor
Malaysian Financial Reporting Standards And Audit Report Lag.
Master Completed 2016 Main Supervisor
Audit Quality Indicators In Islamic Banks: A Comparative Study Among Selected Muslim Majority Countries.
Master Completed 2016 Main Supervisor
The Impact Of Audit Committee Effectiveness On Audit Report Lag : Evidence From Uae.
Master Completed 2016 Co-supervisor
Corporate Social Responsibility Disclosure And Its Determinants In The Yemeni Banking Sector.
Master Completed 2016 Co-supervisor
Intellectual Capital Disclosure In Annual Reports Of Islamic Banks: A Comparative Study Of Malaysia And Indonesia.
Master Completed 2015 Main Supervisor
The Perception Of Academics And Practitioners On The Outcome Of Ethics Education In Malaysia.
Master Completed 2013 Main Supervisor
The Perception Of The Malaysian Public Sector Auditors On Performance Audit.
Master Completed 2013 Co-supervisor
Audit Quality Influencing Factors: Comparative Study Between Islamic And Conventional Banks In Malaysia.
Master Completed 2012 Co-supervisor
Perceived Value On Anbitor'S Report And Shariah Supervisory Board Report Of Islamic Banks By Accounting Student Depositors.
Master Completed 2011 Main Supervisor
Accounting Students' And Their Instructors' Perception On Effective Teaching Method And Instructor Characteristics: Somalian Study.
Master Completed 2011 Main Supervisor
Quality Of Environmental Disclosure Of Environmentally Sensitive Industries In Malaysia.
Master Completed 2011 Co-supervisor
Audit Expectation Gap In Malaysia: The Perceptions Between Auditors And Accounting Students.
Master Completed 2010 Main Supervisor
Educator'S Opinion On Ethics Intergration In The Accounting Curriculum Of Malaysian Public Universities .
Master Completed 2010 Co-supervisor
The Impact Of Prior Knowledge And Learning Style In Accounting And Performance In Accounting Subject.
Master Completed 2010 Co-supervisor
An Analysis Of Concept Of True An Fair View (Tfv) : Is It Relevant To Islamic Accounting?.
Master Completed 2008 Main Supervisor
Malaysian Accountants Perception Of Corporate Social Responsibility.
Master Completed 2008 Main Supervisor
Malaysian Accountants Perception Of Corporate Social Responsibility.
Master Completed 2008 Main Supervisor
Audit-Firm Tenure And Financial Reporting Quality In Malaysia.
Master Completed 2007 Main Supervisor
Earnings Management Surrounding Malaysian Ceo Changes.
Master Completed 2006 Main Supervisor
The Determinants Of Audit Fees: An Analysis In The Indonesian Listed Companies.
Master Completed 2005 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 Main Supervisor
Corporate Governance Compliance: A Comparative Study Of Shari'Ah Approved And Non-Sharia' Approved Companies On Bursa Malaysia.
Master Completed 2005 Co-supervisor
Determinants Of Internet Financial Reporting By Malaysian Public Listed.
Master Completed 2004 Co-supervisor
Determinant Of External Audit Fees In Malaysian Companies : Perceptions Of Internal Auditors.
Master Completed 2004 Co-supervisor
The Relationship Between Quality Of Disclosure In Corporate Annual Reports And Firm Specific Characteristics : Case Of Nacra.
Master Completed 2004 Co-supervisor


Research Projects


Completed
2019 - 2021 Perakaunan dan Pelaporan Kewangan Islam bagi Institusi Baitulmal, Zakat dan Wakaf di Malaysia Fasa 4 2019
2017 - 2017 Kajian Persepsi Integriti Nasional (KPIN)
2015 - 2020 A Model on Disclosure Expectation Gap in Malaysian Islamic Financial Institutions
2015 - 2018 Modelling A New Ethical Work Climate Framework For Public Sector Auditors In Malaysia
2011 - 2012 A Systematic Of Accounting Education Research
On-Going
2019 - Present Critical Inquiry on Shari'ah Compliance of Islamic Banks in Malaysia
2011 - Present Audit Quality Influencing Factors : A Comparison Between Islamic And Conventional Banks In Malaysia
2007 - Present Islamic Accounting and Accountability Research Unit (IAARU)


Publications


Article

2023 The interaction effect of auditor industry specialisation and board governance on financial reporting timeliness: evidence from the UAE. Journal of Economic and Administrative Sciences, () pp. 1-16
2022 Ethical work climate and its influence on work-related ethical behaviour among the Malaysian public sector auditors. International Journal of Ethics and Systems, 38 (4) pp. 720-741
2022 Royal family members and corporate governance characteristics: the impact on earnings management in UAE. International Journal of Business and Society, 23 (2) pp. 689-713
2021 Royal family members and financial reporting timeliness: evidence from UAE. UNIMAS Review of Accounting and Finance, 5 (1) pp. 1-20
2021 Shariah disclosure expectation gap between shariah practitioners and Islamic banks’ customers in Malaysia. Asian Journal Of Accounting Perspectives, 4 (2) pp. 1-23
2021 Shariah disclosure practices in Malaysian Islamic banks using the shariah disclosure index. International Journal of Islamic Economics and Finance (IJIEF), 4 (Special Issue) pp. 63-86
2019 Earnings management in Malaysian companies during the global financial crisis and the coincidental effect of IFRS adoption. Australasian Accounting Business and Finance Journal, 13 (1) pp. 4-26
2019 The quest for morally competent future Muslim accountants. Journal of Islamic Accounting and Business Research, 10 (2) pp. 297-314
2019 The relationship between intellectual capital information and firms’ market value: a study from an emerging economy. Measuring Business Excellence, 24 (1) pp. 39-51
2019 Validation of Arnaud's ethical climate index by public sector auditors in Malaysia. International Journal of Ethics and Systems, 35 (3) pp. 345-358
2019 Validation of Arnaud’s ethical climate index by public sector auditors in Malaysia. International Journal of Ethics and Systems, 35 (3) pp. 345-358
2018 Timeliness of financial reporting and audit committee effectiveness: evidence from UAE. UNIMAS Review of Accounting and Finance, 1 (1) pp. 99-112
2016 A comprehensive analysis of corporate internet reporting practice in Malaysia. International Business Management, 10 (18) pp. 4243-4249
2016 Corporate internet reporting within malaysian economic sectors. International Journal of Economics and Management, 10 (2) pp. 379-389
2016 The perception of public sector auditors on performance audit in Malaysia. Asian Review of Accounting, 24 (1) pp. 90-104
2015 Analysis of the true and fair view concept: an Islamic perspective . International Journal of Managerial and Financial Accounting , 7 (1) pp. 38-61
2015 Corporate Internet reporting in emerging economic countries: the Malaysian perspective. Pertanika Journal of Social Science & Humanities, 23 (September) pp. 73-88
2015 Environmental disclosure quality: examining the impact of the stock exchange of Malaysia's listing requirements. Social Responsibility Journal, 11 (4) pp. 904-922
2015 Intellectual capital and financial performance of Islamic banks. International Journal of Learning and Intellectual Capital, 12 (1) pp. 1-15
2015 The determinants of intellectual capital disclosure: a meta-analysis review. Journal of Asia Business Studies, 9 (3) pp. 232-250
2014 An Islamic perspective on the true and fair view override principle. Journal of Islamic Accounting and Business Research, 5 (2) pp. 142-157
2014 Determinants of environmental reporting quality in Malaysia. International Journal of Economics, Management and Accounting, 22 (1) pp. 63-90
2014 Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach. Economic Review - Journal of Economics and Business, XII (2) pp. 49-72
2014 Malaysian accounting educators' perceptions on ethics education in the accounting curriculum. Malaysian Accounting Review, 13 (1) pp. 1-25
2014 Malaysian accounting educators’ perceptions on ethics education in the accounting curriculum . Malaysian Accounting Review, 13 (1) pp. 1-25
2013 Student-centred learning in a passive learning environment: students' perception and performance. International Journal of Economics and Management, 7 (1) pp. 84-107
2011 An exploratory study on the usefulness of intellectual capital information: academic' perception. International Journal of Accounting and Finance (IJAF), 3 (2) pp. 177-192
2011 Effects of intellectual capital information disclosed in annual reports on market capitalization: evidence from Bursa Malaysia. Journal of Human Resource Costing & Accounting, 15 (2) pp. 85-101
2011 Effects on intellectual capital information disclosed in annual reports on market capitalisation: evidence from Bursa Malaysia. Journal of Human Resource Costing & Accounting, 15 (2) pp. 85-101
2011 Usefulness of intellectual capital information: preparers' and users' views. Journal of Intellectual Capital, 12 (3) pp. 430-445
2010 Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies. Malaysian Accounting Review, 9 (1) pp. 85-103
2010 Voluntary disclosure by Shariah approved companies: an exploratory study . Journal of Financial Reporting and Accounting, 1 (1) pp. 35-49
2008 Budgetary participation and performance: some Malaysian evidence. International Journal of Public Sector Management, 21 (6) pp. 658-673
2007 Accounting students' perceptions of effective teaching methods and instructor characteristics: some Malaysian evidence. Malaysian Accounting Review, 6 (1) pp. 101-128
Conference or Workshop Item

2016 Timeliness of financial reporting: Evidence from UAE. In: International Conference on Accounting Studies (ICAS) 2016,
2015 The impact of Malaysian financial reporting standards on Audit Report Lag. In: 6th IIUM International Accounting Conference VI (INTAC VI),
2011 Accounting educators' perception on teaching ethics in the accounting curriculum. In: Proceedings of the IIUM International Accounting Conference V (INTAC V),
2011 Accounting educators' perceptions on teaching ethics in the accounting curriculum. In: IIUM International Accounting Conference V (INTAC V),
Book Section

2013 Corporate internet reporting: a review of historical viewpoint. In: Universiti Putra Malaysia Press, ISBN: 978-967-344-358-1, pp. 134-143
2013 Corporate internet reporting: a review of historical viewpoint. In: Universiti Putra Malaysia Press, ISBN: 978-967-344-358-1, pp. 134-143
Monograph

2020 Cadangan pelaksanaan perakaunan dan pelaporan kewangan Islam bagi Institusi Baitulmal, zakat dan wakaf di Malaysia (Zon 3). In: ,
2020 Perakaunan dan pelaporan kewangan Islam bagi Institusi Baitulmal, Zakat dan Wakaf Di Malaysia Fasa 4 (Zon 3). In: ,
2017 Modelling a new ethical work climate framework for public sector auditors in Malaysia. In: ,