Staff Directory

Hairul Azlan Bin Annuar

Academic Qualification

  • 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
  • Accounting - Diploma, RIMA College - Kuala Lumpur
  • Chartered Institute of Management Accountant (CIMA) - Certificate, Universiti Teknologi MARA (UiTM)

Hairul Azlan Bin Annuar (Assoc. Prof. Dr.)

Associate Professor
IIUM Gombak Campus


Expert Profile

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 Journal of Accounting and Organizational Change among others as well as reviewing articles submitted for publication in such journals as Social Responsibility Journal and Journal of Islamic Accounting and Business Research. He is also actively involved in numerous research projects utilizing internal grants from the Research Management Center of the university as well as an external grant from the Ministry of Higher Education, in the area of Corporate Governance.

Presently, Dr. Hairul Azlan is an Associate Professor at the Department of Accounting since September 2014, where he teaches undergraduate and postgraduate courses in Corporate Governance and Management Accounting. His research interest lies in the area of corporate governance. He also holds the position of the Head of the Internationalization of the Kulliyyah. He had also gained valuable industry experience working in international firms such as Ericsson and IBM prior to becoming an academician in 2000.

Area of Specialisation

  • 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
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Corporate Governance (Including Accountability, Ethics, Integrity) - Corporate Governance

Teaching Responsibilities

CORPORATE GOVERNANCE 2014/2015 2013/2014 2012/2013 2011/2012 2010/2011
COST AND MANAGEMENT ACCOUNTING 2003/2004 2002/2003 2001/2002
COST MANAGEMENT 2021/2022 2020/2021 2019/2020 2018/2019 2017/2018 2014/2015 2009/2010 2008/2009
DECISION MAKING & CONTROL 2016/2017 2015/2016
FINANCIAL ACCOUNTING II 2003/2004 2002/2003 2001/2002
MANAGEMENT ACCOUNTING 2022/2023 2021/2022 2020/2021 2018/2019 2017/2018 2016/2017 2013/2014 2012/2013 2008/2009
MANAGEMENT ACCOUNTING FUNDAMENTALS 2022/2023 2021/2022 2017/2018 2016/2017 2015/2016 2014/2015 2013/2014 2011/2012 2010/2011 2009/2010
MANAGERIAL ACCOUNTING 2012/2013 2011/2012 2010/2011
USRAH IN ACTION 1 2021/2022
USRAH IN ACTION 2 2022/2023

Research Projects

2021 - 2022 Importance of Islamic Social Capital Information: A Study of Baitul Mal Wat Tamwil Annual Reports in Indonesia
2020 - 2022 Women on Boards and Firm Performance of Malaysian Listed Companies Post Implementation Period
2018 - 2019 Financial Sustainability of Islamic Saving, Credit Cooperative Society (SACCOS) in Tanzania
2017 - 2019 Governance Mechanism and Audit Fees in Islamic Banking Institutions in Malaysia
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 - 2015 Corporate Ownership Structure and Corporate Tax Aggressiveness : A Malaysian Evidence
2013 - 2014 Qualitative Investigation Into The Evolution of Management Accounting Tools in Malaysian Public Listed Companies
2010 - 2012 Corporate Strategy: Should Accountants be Involved
2022 - Present YSM Agropreneurs Incubator Project
2022 - Present Quadruple Helix Network to Empower Youth & Single Mother for Sejahtera Community
2015 - Present Board Diversity, Religiousity And Firms? Value: Analysis Of Shariah Approved Companies, Islamic Financial Instituition (Ifls)

Award & Recognition

29 Jul, 2011 IIUM Research, Invention and Innovation 2011 - IIUM University



2021 The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks. Cogent Business & Management, 8 () pp. 1-20
2020 Dif´Čüculties in being responsible institutional investors: evidence from Malaysia. Social Responsibility Journal, 16 (4) pp. 507-520
2020 Difficulties in being responsible institutional investors: evidence from Malaysia. Social Responsibility Journal, 16 (4) pp. 507-520
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
2019 Women directors and firm performance: Malaysian evidence post policy announcement. Journal of Economics and Administrative Sciences, () pp. 1-14
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
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
2017 Corporate governance effect on firms' performance - evidence from the UAE. Journal of Economics and Administrative Sciences, 33 (1) pp. 66-80
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 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 Intellectual capital disclosure and corporate market value: Does board diversity matter?. Journal of Accounting in Emerging Economies, 7 (3) pp. 369-398
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 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
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 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
2015 The effect of award on CSR disclosures in annual reports of Malaysian PLCs. Social Responsibility Journal, 11 (4) pp. 831-852
2014 Corporate ownership, governance and tax avoidance: an interactive effects. Procedia Social and Behavioral Sciences, 164 () pp. 150-160
2014 Implications of Shariah on the voluntary disclosure of Indonesian listed companies. Journal of Financial Reporting and Accounting, 12 (1) pp. 76-98
2014 Independent non-executive directors strategic role - some evidence from Malaysia. Corporate Governance, 14 (3) pp. 339-351
2014 The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective. Corporate Ownership & Control, 11 (3) pp. 130-143
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

2020 Women on boards and firm performance in Malaysia - post implementation period. In: 6th International Conference on Accounting, Business and Economics 2020 (ICABEC),
2019 Directors’ remuneration in listed small and medium scale firms: does corporate governance matter?. In: 5th International Conference on Accounting and Finance 2019,
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),
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,
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,
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 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),
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 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,
2014 Management accounting practices in Malaysia: a qualitative enquiry. In: International Management Accounting Conference 7 (IMAC VII),
2013 Measuring corporate tax avoidance: An empirical evidence. In: 10th Asian Academy of Management International Conference 2013,
2013 Ownership structure and corporate tax aggressiveness: A conceptual approach. In: International Accounting Business Conference (IABC 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,
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,,
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:,
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 Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT). In: USIM Press, ISBN: 9789674406660, pp. 362-466
2019 Effective board governance structure for a University Endowment Fund. In: Springer Nature Singapore Pte Ltd, ISBN: 978-981-13-7583-5, pp. 3-17

2019 Governance mechanisms and audit fees in Islamic banking institutions in Malaysia. In: ,
2019 The impact of corporate governance on executive directors’ remuneration of listed small and medium scale firms in Malaysia. In: ,
2012 Corporate strategy: should accountants be involved. In: s.n,