Staff Directory


Maslina Bt. Ahmad

Academic Qualification

  • Doctor of Philosophy in Accounting - Doctor of Philosophy, Cardiff University
  • Master in Acounting - Masters Degree, Universiti Teknologi MARA (UiTM)
  • Bachelor in Accounting - Bachelor Degree, International Islamic University Malaysia

Maslina Bt. Ahmad (Dr.)

Assistant Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES


maslina@iium.edu.my
4662


Expert Profile


Dr. Maslina Ahmad started her career as an audit assistant at PricewaterhouseCoopers, a public accounting firm in Kuala Lumpur in 2001. During her employment at the audit firm, she was involved in audits of manufacturing, banking and insurance companies. In 2002, she joined the International Islamic University Malaysia as an assistant lecturer at the Department of Accounting, Kulliyyah of Economics and Management Sciences (KENMS). She was awarded a scholarship and approved for study leave to pursue her Masters in 2002-2003 in UiTM Shah Alam and Ph.D in 2008-2012 in Cardiff University, United Kingdom.
Currently, Dr. Maslina is teaching Financial Accounting and Reporting 1 and 2 (ACC 1101 and ACC 2102) and Audit Fundamentals (ACC3531), all at the undergraduate level. She also holds the post of Postgraduate Coordinator for the Department of Accounting for the period 2019-2021. Dr. Maslina has published several research papers in the area of corporate governance and auditing. She is currently supervising several Phd and masters students dissertations in the area of auditing and financial reporting quality.


Area of Specialisation


  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Accounting Education


Professional Membership


  • 2007: Member of Profesional Body / Association: (Associate Member), Malaysian Institute of Accountants
  • 2017: Member of Profesional Body / Association: (CPA), CPA Australia


Teaching Responsibilities


ACCOUNTING ANALYSIS FOR DECISION MAKING 2018/2019
AUDITING 1 2005/2006
AUDITING FUNDAMENTALS 2023/2024 2022/2023 2020/2021 2019/2020 2018/2019 2017/2018 2016/2017 2015/2016 2014/2015 2008/2009 2007/2008 2006/2007
AUDITING I 2005/2006 2004/2005 2003/2004
COMPANY ACCOUNTING 2017/2018 2016/2017 2015/2016
CONTEMPORARY ISSUES IN ACCOUNTING 2020/2021 2019/2020 2018/2019
FINANCIAL ACCOUNTING & REPORTING 1 2020/2021 2018/2019 2017/2018
FINANCIAL ACCOUNTING & REPORTING 2 2023/2024 2022/2023 2020/2021 2019/2020 2018/2019 2017/2018
FINANCIAL ACCOUNTING 1 2005/2006
FINANCIAL ACCOUNTING FUNDAMENTALS 2014/2015 2013/2014 2012/2013 2007/2008 2006/2007
FINANCIAL ACCOUNTING I 2005/2006 2004/2005 2003/2004
INTERMEDIATE ACCOUNTING 2016/2017 2015/2016 2014/2015 2013/2014
ISSUES IN AUDITING 2015/2016
TAXATION 1 2022/2023
USRAH IN ACTION 1 2023/2024 2022/2023
USRAH IN ACTION 2 2023/2024


Supervision


The Board Diversity And Sustainability Reporting In Malaysia.
Ph.D Completed 2022 Co-supervisor
The Association Between Audit Quality, Internal Governance Mechanisms And Financial Reporting Quality: Evidence From Uae.
Ph.D Completed 2022 Co-supervisor
The Impact Of Audit Committee Effectiveness On Audit Report Lag : Evidence From Uae.
Master Completed 2016 Main Supervisor
The Impact Of Governance Mechanisms On Audit Fees And Non-Audit Fees In Islamic Banks In Malaysia.
Master Completed 2019 Main Supervisor
Ceo Characteristics And Earnings Management: Evidence From Malaysia .
Master Completed 2021 Main Supervisor
Women On Board: The Impact On Financial Performance Of Companies Listed On Bursa Malaysia.
Master Completed 2021 Main Supervisor
Audit Expectation Gap In Malaysia: The Perceptions Between Auditors And Accounting Students.
Master Completed 2010 Co-supervisor
Financial Reporting Timeliness And Industry Specialist Auditor: Evidence During Mfrs Convergence .
Master Completed 2015 Co-supervisor
The Extent Of Audit Report Lag And Governance Mechanisms In The Islamic Banking Institutions In Malaysia.
Master Completed 2016 Co-supervisor
The Impact Of Women On Board On Firms' Performance In Malaysian Public Listed Companies.
Master Completed 2017 Co-supervisor
The Impact Of Women On Board On Firms' Performance In Malaysian Public Listed Companies.
Master Completed 2017 Co-supervisor
The Impact Of Audit Committee Characteristics On The Extent Of Voluntary Disclosure Among Malaysian Listed Companies.
Master Completed 2020 Co-supervisor
Corporate Governance And Earnings Management In Indonesian Public Listed Companies: The Impact Of Ifrs' Fair Value Accounting Adoption.
Master Completed 2022 Co-supervisor
The Impact Of Capital Structure On Financial Performance Of Iran Manufacturing Sector During Covid-19 Pandemic.
Master Completed 2023 Co-supervisor
The Impact Of Audit Committee On Audit Quality During The Covid_19 Pandemic In Malaysia.
Master Completed 2023 Co-supervisor


Research Projects


Completed
2022 - 2023 Quadruple Helix Network to Empower Youth & Single Mother for Sejahtera Community
2022 - 2023 YSM Agropreneurs Incubator Project
2021 - 2022 CAPACITY BUILDING THROUGH FINANCIAL LITERACY AND SKILLS TRANSFER PROGRAMME AMONG YOUNG ENTREPRENEURS & SINGLE MOTHERS IN RCE GREATER GOMBAK
2020 - 2022 Women on Boards and Firm Performance of Malaysian Listed Companies Post Implementation Period
2017 - 2019 Corporate Board And Sustainability Reporting in Malaysia
2017 - 2019 Governance Mechanism and Audit Fees in Islamic Banking Institutions in Malaysia
2015 - 2019 An Evaluation of Auditor Independence Requirements among Malaysian Audit Firms
2015 - 2019 Governance of Malaysian Listed Companies
2014 - 2018 Development of Conceptual Framework: Zakat Disclosure Index (ZkDI)
2007 - 2007 Perceived Independence: An Empirical Analysis on Accountants
On-Going
2023 - Present Capacity Building of Mobile Spa Entrepreneurs through An Integrated Entrepreneurship, Financial Literacy and Structured Knowledge Transfer Programme for KRT Pangsapuri Selayang Mulia


Publications


Article

2024 Women on board: the impact on financial performance of companies listed on Bursa Malaysia. Asian Journal of Accounting Perspectives, () pp.
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 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 Ensuring auditor independence: the case for small-medium practices in Malaysia. Asian Journal of Accounting Perspectives, 14 (2) pp. 98-119
2021 Royal family members and financial reporting timeliness: evidence from UAE. UNIMAS Review of Accounting and Finance, 5 (1) pp. 1-20
2020 The extent of audit report lag and governance mechanisms: Evidence from Islamic banking institutions in Malaysia. Journal of Islamic Accounting and Business Research, 11 (1) pp. 70-89
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
2019 Sustainability reporting and board diversity in Malaysia. International Journal of Business, Economics and Law, 18 (6) pp. 91-99
2019 Sustainability reporting in Malaysia-the extent and quality. International Journal of Academic Research in Business and Social Sciences, 9 (5) pp. 816-835
2019 Women directors and firm performance: Malaysian evidence post policy announcement. Journal of Economics and Administrative Sciences, () pp. 1-14
2018 Timeliness of financial reporting and audit committee effectiveness: evidence from UAE. UNIMAS Review of Accounting and Finance, 1 (1) pp. 99-112
2016 The association between industry specialist auditor and financial reporting timeliness- post MFRS Period. Procedia Social and Behavioral Sciences, 219 () pp. 55-62
2015 The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia. Procedia - Social and Behavioral Sciences, 172 () pp. 479-486
2009 Auditor independence: Malaysian accountants’ perceptions . International Journal of Business and Management, 4 (12) pp. 129-141
2008 Survival of the fittest - lessons from enron and other corporate scandals. Accountants Today, 21 (4) pp. 22-24
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 Sustainability reporting and board diversity in Malaysia. In: Putrajaya International Conference on Children, Women, Elderly and Disabled People 2019 (PICCWED7),
2019 Sustainability reporting in Malaysia - the extent and quality. In: International conference on Islamic Research in Management, Education, Social Science and Technology ( ICIRMEST 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 Identifying disclosure items for Zakat institutions. In: The 18th Asian Academic Accounting Association Annual Conference,
2016 The extent of audit report lag in the Islamic banking institutions in Malaysia . In: The 8th Malaysian Finance Association Conference (MFAC) & The 7th Islamic Banking, Accounting and Finance (IBAF),
2016 Timeliness of financial reporting: Evidence from UAE. In: International Conference on Accounting Studies (ICAS) 2016,
2016 Women on boards and firm performance: Malaysian evidence. In: Putrajaya International Conference On Children, Women, Elderly And Disabled People,
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 The impact of ex-auditors' employment with audit clients of perceptions of auditor independence. In: Global Conference of Business and Social Science,
2006 The performance of Islamic and conventional unit trust funds in Malaysia . In: Young Scholars Conference,
Monograph

2019 Corporate board and sustainability reporting in Malaysia. In: ,
2019 Governance mechanisms and audit fees in Islamic banking institutions in Malaysia. In: ,