Staff Directory


Sherliza Bt. Puat Nelson

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 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 2021/2022
FINANCIAL ACCOUNTING & REPORTING 2 2021/2022 2020/2021 2019/2020 2018/2019 2017/2018
FINANCIAL ACCOUNTING & REPORTING 4 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


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 - 2020 Internal Control And Threats In Computerized Banking System
2011 - 2013 Fraudulent Financial Reporting In Malaysia: Further Evidence
2010 - 2011 Fraudulent Financial Reporting: An Empirical Analysis in Malaysia
On-Going
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

2021 Ensuring auditor independence: the case for small-medium practices in Malaysia. Asian Journal of Accounting Perspectives, 14 (2) pp. 98-119
2020 Disclosure practices and efforts toward proposing i-ZkDI: a case of Malaysian religious non-profit organisation. International Journal of Psychosocial Rehabilitation, 24 (4) pp. 4712-4728
2020 The influence of corporate governance structure on sustainability reporting in Malaysia. Social Responsibility Journal, () pp. 1-31
2020 The influence of corporate governance structure on sustainability reporting in Malaysia. Social Responsibility Journal, () pp. 1-28
2019 Attitude towards academic survey among audit firms in Malaysia: some challenges. Journal of Business and Social Development, 7 (2) pp. 29-36
2019 Relationship between the industry specialist auditors and financial reporting timeliness under MFRS. Pertanika Journal of Social Sciences & Humanities, 27 (1) pp. 213-233
2018 Directors’ influence on pay-based performance. Asian Journal of Accounting and Governance, 9 () pp. 11-25
2016 The association between industry specialist auditor and financial reporting timeliness- post MFRS Period. Procedia Social and Behavioral Sciences, 219 () pp. 55-62
2015 Financial instruments disclosure practices : evidence from Malaysian listed firms. Asian Journal of Accounting and Governance, 6 () pp. 37-48
2015 Ownership structures influence on audit fee. Journal of Accounting in Emerging Economies, 5 (4) pp. 457-478
2014 The impact of new regulations on earnings quality among Malaysian firms. International Journal of Economics, Management and Accounting, 22 (2) pp. 21-68
2013 Audit committee experts and earnings quality. Corporate Governance, 13 (4) pp. 335-351
2013 Internal human based threats and security controls in computerized banking systems: evidence from Malaysia. Procedia Social and Behavioral Sciences, 65 (3) pp. 199-204
2012 Audit committee and internal audit. International Journal of Economics, Management and Accounting, 20 (2) pp. 187-218
2012 Post Fraud: An Empirical Study of Firms In Malaysia . International Journal of Management and Business Studies, 2 (3) pp. 059-065
2012 Pre fraud: an empirical in Malaysia. International Journal of Economics and Finance Studies, 4 (1) pp. 143-151
2012 Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia. International Journal of Economics and Finance Studies, 4 (1) pp. 21-30
2011 An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia . Gajah Mada International Journal of Business, 13 (3) pp. 287-305
Conference or Workshop Item

2019 Perceptions of zakat recipients on zakat disclosure. In: International Conference on Accounting and Business Management (ICAbM) 2019,
2018 Attitude towards academic survey among audit firms in Malaysia: some challenges. In: The 5th International Conference on Accounting, Business and Economics (ICABEC2018),
2018 Behaviour towards academic survey among audit firms in Malaysia. In: The 5th International Conference on Accounting, Business and Economics (ICABEC2018),
2017 Brotherhood concept, Islamic accountability concept and Agency theory in relation to disclosure of annual report of zakat institutions: A proposed framework. In: Persidangan Kebangsaan Ekonomi Malaysia (PERKEM) Ke-12,
2017 Factors affecting disclosure practices of annual report zakat institutions in Malaysia. In: Persidangan Kebangsaan Ekonomi Malaysia (PERKEM) Ke-12,
2017 Identifying disclosure items for Zakat institutions. In: The 18th Asian Academic Accounting Association Annual Conference,
2016 Current disclosure practices by Zakat Institutions in Malaysia: An exploratory study. In: 2nd UUM Qualitative Research Conference 2016,
2015 Computer security control practices: views of future employees in Malaysia. In: 1st International Conference on Educational Studies,
2015 The association between industry specialist auditor and financial reporting timeliness- post MFRS Period. In: 3rd Global Conference on Business and Social Science 2015 (GCBSS),
2014 Financial instruments disclosure practices: evidence from Malaysian listed firms . In: International Conference on Accounting Studies,
2014 The impact of new regulations on earnings management among Malaysian listed firms . In: World Business, Finance and Management Conference,
2012 An investigation on the audit committee’s effectiveness: the case for GLCs in Malaysia. In: 2nd Accounting Research and Education Conference 2012,
2012 Audit committee effectiveness and internal audit: an empirical investigation with audit quality. In: 2nd Accounting Education Conference (AREC) 2012,
2012 Boards’ and Firms’ Characteristics: The case for Fraudulent Financial Reporting in Malaysia . In: British Accounting & Finance Association Annual Conference,
2012 Internal human based threats and security controls in computerized banking systems: evidence from Malaysia. In: International Congress on Interdisciplinary Business and Social Science,
2012 Pre fraud: some firms' charateristics. In: International Conference on Economics & Finance,
2012 Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia. In: International Conference on Economics & Finance,
2011 Audit committees and financial reporting quality following the government transformation program: evidence from Malaysia. In: AYRC X3 Conference ,
2011 Audit committees and fraudulent financial reporting: a descriptive analysis . In: Annual International Conference Accounting and Finance (AF 2011),
2011 Fraudulent financial reporting: a basic analysis. In: IIUM International Accounting Conference V,
2011 Perceived attitude towards a database software for designing an accounting information system: analyzing the self efficacy factors among accounting students. In: Enhancing Learning: Teaching and Learning International Conference 2011,
2011 Timeliness of annual audit report: some empirical evidence from Malaysia . In: The 2nd Entrepreneurship and Management International Conference (EMIC 2011),
2008 Identifying the audit committee financial expert. In: 2008 AFAANZ/IAAER Conference ,
2007 Audit committees and internal auditors in Malaysia. In: BAA Annual Conference 2007,
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,