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).


Area of Specialisation


  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Audit (Including Social Audit, Forensic Audit, Environmental Audit)


Teaching Responsibilities


ACADEMIC WRITING AND LIBRARY SEARCH 2015/2016
ACCOUNTING ANALYSIS FOR DECISION MAKING 2004/2005
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 2021/2022 2020/2021 2019/2020
CONTEMPORARY ISSUES IN ACCOUNTING 2008/2009
FINANCIAL ACCOUNTING & REPORTING 1 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
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 2021/2022
RESEARCH METHODS 2018/2019


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 - 2018 Modelling A New Ethical Work Climate Framework For Public Sector Auditors In Malaysia
2015 - 2020 A Model on Disclosure Expectation Gap in Malaysian Islamic Financial Institutions
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

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: ,
2017 Modelling a new ethical work climate framework for public sector auditors in Malaysia. In: ,