Staff Directory


Nor Hafizah Bt. Zainal Abidin

Academic Qualification

  • Doctor of Philosophy - Doctor of Philosophy, Universiti Sains Malaysia (USM)
  • Master of Business Administration in Financial Studies - Masters Degree, University of Nottingham (Malaysia)
  • Bachelor of Accounting - Bachelor Degree, International Islamic University Malaysia

Nor Hafizah Bt. Zainal Abidin (Dr.)

Assistant Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES

Other's position:

Finance Advisor, Harun M. Hashim Law Centre


nhafizah@iium.edu.my
4718


Expert Profile


Dr Nor Hafizah Zainal Abidin joined the Kulliyyah of Economics and Management Sciences, International Islamic University in 2002. Prior to that, she had worked with PricewaterhouseCoopers as an external auditor. Her Ph.D thesis focused on roles of internal audit and strategic management. Her research focus spanned on internal auditing, shariah auditing, risk management and corporate governance. To date, she has published articles in professional journals and some other reputable journals. She has also presented many papers at local and international conferences. She is actively involved in numerous research projects utilizing internal and external grants. She has served as an Education Committee Member and MIA CARE Program Coordinator in MIA. She is an Associate Member of Institute of Internal Auditors since 2013 and Chartered Accountants of Malaysian Institute of Accountants since 2000.
Administratively, she holds position including Finance Advisor in Graduate School of Management IIUM and Practical Training Coordinator at the Department of Accounting. She teaches Auditing, Intermediate Financial Accounting and Management Accounting Fundamentals at the undergraduate level. She also teaches Issues in Auditing and Management Control System at postgraduate level. She has won Best Teacher Award in 2014 and MIA Articles of Merit Award in 2008.


Area of Specialisation


  • Economics, Business And Management ~ Economics, Business And Management ~ Finance ~ Risk Management - auditing, risk management
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Audit (Including Social Audit, Forensic Audit, Environmental Audit) - external audit
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Taxation - personal taxation


Professional Membership


  • 2001: Member of Profesional Body / Association: (Chartered Accountant ), Malaysian Institute of Accountants
  • 2013 - 2021: Member of Profesional Body / Association: (Associate Member ), Institute of Internal Auditors Malaysia


Teaching Responsibilities


AUDITING 2 2005/2006
AUDITING AND ASSURANCE SERVICES 2007/2008 2006/2007 2018/2019 2020/2021 2015/2016 2013/2014 2016/2017 2017/2018
AUDITING FUNDAMENTALS 2017/2018 2014/2015 2013/2014
AUDITING I 2002/2003
AUDITING II 2003/2004 2004/2005 2005/2006
FINANCIAL ACCOUNTING 2006/2007
FINANCIAL ACCOUNTING III 2004/2005
ISSUES IN AUDITING 2016/2017 2014/2015
MALAYSIAN TAXATION 2007/2008 2017/2018 2006/2007 2012/2013
MANAGEMENT ACCOUNTING FUNDAMENTALS 2006/2007 2011/2012 2014/2015 2020/2021 2012/2013 2016/2017 2013/2014
MANAGEMENT CONTROL SYSTEMS 2017/2018 2019/2020 2012/2013 2013/2014 2014/2015 2018/2019 2020/2021
PRACTICAL TRAINING(BACC) 2005/2006 2004/2005
TAXATION 1 2018/2019 2005/2006 2019/2020 2020/2021
TAXATION I 2002/2003 2004/2005 2003/2004 2005/2006


Research Projects


Completed
2019 - 2020 KAJIAN KUTIPAN DAN AGIHAN ZAKAT DI WILAYAH PERSEKUTUAN
2018 - 2020 Writing Teaching Cases-Cases on Two Manufacturing Companies
2018 - 2021 Internal Audit Quality an Disclosure on Risk and Control among Public Listed Companies in Malaysia.
2016 - 2021 Action research on Specialised Program Which Enhance Graduate Employability Among Low Achievers in Public Universities
2016 - 2018 Shariah Audit in Malaysia: Perceived Effectiveness, Determinants and Implication on Shariah Non-Compliance
2015 - 2019 An Evaluation of Auditor Independence Requirements among Malaysian Audit Firms
2013 - 2014 Tax Knowledge and Attitudes of Individual Tax Payers towards Tax Deductions
2013 - 2016 Exploring the Roles of the Independent Directors and the Motives of Their Appointments
2012 - 2013 Malaysia Taxation-Questions Manual
2011 - 2013 The Efficacy Of Corporate Tax Audit Program In Malaysia (RU 2011)
On-Going
2021 - Present The Implementation of Environmental Auditing Practices in Local Governments in Malaysia
2021 - Present Writing Teaching Cases - Manufacturing & Construction Company
2020 - Present The Evaluation of Internship Employers' Assessment during the Pandemic Outbreak of Covid-19: Current Perceptions, Experience and Improvements
2019 - Present Non-Sampling Audit in Big Data Environment and Its Impact on Audit Judgement Decision Making Process (FRGS/1/2018/SS01/UM/02/1)
2019 - Present Financial Management of Zakat in Malaysia
2019 - Present Shariah Board: Are They Asking The Right Question


Award & Recognition


27 Aug, 2019 MIA Articles of Merit Award on PAIB 2018 - Malaysian Institute of Accountants National


Publications


Article

2021 Ensuring auditor independence : the case for small-medium practices in Malaysia. Asian Journal of Accounting Perspectives, 123 (1) pp.
2021 Ensuring auditor independence: the case for small-medium practices in malaysia. Asian Journal of Accounting Perspectives, 14 (2) pp. 98-119
2021 Internal audit quality and disclosure on risk management and internal control. International Journal of Business, Economics and Management, 8 (3) pp. 154-164
2020 Graduate employability among low academic achievers. The New Educational Review, 62 (4) pp. 46-56
2020 Independence from the perspective of the Shari'ah Committee. Asian Journal of Accounting Research, ahead-of-print () pp. 1-14
2020 Lean manufacturing system at Rainbow Enterprise. IIUM Journal of Case Studies in Management, 11 (1) pp. 1-14
2020 Shari'ah governance in Islamic banks: practices, practitioners and praxis. Global Finance Journal, () pp. 1-39
2020 Shariah audit practices in Malaysia: moving forward. Journal of Islamic finance, 9 (2) pp. 1-14
2019 Attitude towards academic survey among audit firms in Malaysia: some challenges. Journal of Business and Social Development, 7 (2) pp. 29-36
2019 Internal shariah audit effectiveness and its determinants: case of Islamic financial institutions in Malaysia. Kyoto Bulletin of Islamic Area Studies, 12 () pp. 8-28
2017 Factors influencing the implementation of risk-based auditing. Asian Review of Accounting, 25 (3) pp. 361-375
2017 Internal audit and risk management practices among public universities in Malaysia. IPN Journal of Research and Practice in Public Sector Accounting and Management, 7 () pp. 1-14
2016 Exploring the motives of appointing independent directors . Procedia - Social and Behavioral Sciences, 219 () pp. 26-32
2016 The appointment process of independent directors in Malaysian listed companies. Corporate Ownership and Control, 14 (1) pp. 519-531
2014 Carotenoid contents in anoxygenic phototrophic purple bacteria, Marichromatium Sp. and Rhodopseudomonas Sp. of tropical environment, Malaysia . Oriental Journal of Chemistry, 30 (2) pp. 607-613
2011 Expectation gap: roles of internal audit function in governance, risk management and control processes. Keeping In Touch, (3) pp. 15-20
Conference or Workshop Item

2019 Independence from the perspective of Shari’ah Committee. In: 10th Foundation of Islamic Finance Conference 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 Optimization of management control systems: Roles of internal audit. In: International Academic Conference On Business And Economics 2017 (IACBE 2017),
2015 Exploring the motives of appointing independent directors. In: 3rd Global Conference on Business and Social Sciences on “Contemporary Issues in Management & Social Science Research” (CIMSSR 2015),
2015 Internal audit and risk management practices in Malaysian higher education institutions. In: The 11th Asian Academy of Management International Conference 2015 (AAMC 2015),
2015 The impact of Malaysian financial reporting standards on Audit Report Lag. In: 6th IIUM International Accounting Conference VI (INTAC VI),
2013 Corporate taxpayers’ audit experience: Moving forward. In: 25th Australasian Tax Teachers Association Conference,
2011 Corporate governance and risk-based auditing: The Malaysian evidences. In: 9th Asian Academic of Management Conference,
2011 Determinants of internal audit contribution to strategic management: Malaysian evidences. In: 12th Asian Academic Accounting Association Annual Conference,
2010 Determinants of internal audit contribution to strategic management . In: 8th European Academic Conference on Internal Audit and Corporate Governance ,
Book Section

2012 Expectation gap: roles of internal audit . In: Pearson Malaysia Sdn Bhd, ISBN: 978-967-349-199-5, pp. 61-78
2008 Internal Audit in Strategic Decision Making - The Unheard Voice?. In: Malaysian Institute of Accountants , ISBN: 9789834084141, pp. 126-148