Staff Directory


Suhaiza Binti Ismail

Academic Qualification

  • Doctor of Philosophy in Accounting (Public Private Partnership) - Doctor of Philosophy, University of Wales
  • Bachelor in Accounting - Bachelor Degree, University of Wales
  • A-Level - Certificate, Kolej MARA Banting, Selangor

Suhaiza Binti Ismail (Prof. Dr.)

Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES


suhaiza@iium.edu.my
4675


Expert Profile


Suhaiza Ismail obtained her first degree and Ph.D from the University of Wales, Cardiff. She joined the Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia in 2005. Her Ph.D research was in Private Finance Initiative (PFI) in the United Kingdom. Her research interest areas include Public Private Partnership, Private Finance Initiative, Public Sector Accounting, Professional Ethics and Accounting Education. She has published papers in several international refereed journals such as Financial Accountability & Management, International Review of Administrative Sciences, Social Responsibility Journal, Asia-Pacific Journal of Business Administration, Asian Review of Accounting and Accounting Research Journal.
She has won the Best Researcher Award at the Department level for 2012 and 2014. She is also a recipient of the Emerald Literati Network Highly Commended Paper Award for 2015 for a paper published in the Journal of Economics and Administrative Sciences. Administratively, she has held positions as the Non-Executive Member of IIUM Audit Committee (Jan. 2009- Dec. 2010), Academic Advisor (2008-2012) and Head of Accounting Department (2012-2013). She was also appointed as the Member of Sub-Committee Finance for Accounting Halatuju 3 by the Ministry of Higher Education Malaysia (2012), External Reviewer for the Accreditation of the Bachelor of Accounting Degree Programme of Universiti Sains Islam Malaysia by the Malaysian Institute of Accountants (MIA) (2013) and Committee Member of Board of Studies, Master of Accounting Programme of University of Malaya (2014).


Area of Specialisation


  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Public Sector Accounting - Private Finance Initiative (PFI), Public Private Partnership (PPP, Professional Ethics, Accounting Education,
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Accounting Education


Teaching Responsibilities


ACCOUNTING RESEARCH METHODS 2014/2015
BUSINESS FINANCE 2017/2018 2016/2017 2015/2016 2014/2015 2012/2013 2011/2012 2010/2011 2009/2010 2008/2009 2007/2008
BUSINESS FINANCE 1 2022/2023 2020/2021 2019/2020 2018/2019 2017/2018
BUSINESS FINANCE 2 2022/2023 2021/2022 2020/2021 2019/2020 2018/2019
CONTEMPORARY ISSUES IN ACCOUNTING 2018/2019 2017/2018
COST ACCOUNTING II 2006/2007
FINANCIAL ACCOUNTING 2 2005/2006
FINANCIAL ACCOUNTING II 2006/2007 2005/2006
FINANCIAL AND MANAGERIAL ACCOUNTING 2009/2010
FINANCIAL MANAGEMENT I 2006/2007
FINANCIAL STATEMENT ANALYSIS 2005/2006
INTERMEDIATE ACCOUNTING 2011/2012 2010/2011 2009/2010 2008/2009 2006/2007
ISSUES IN PUBLIC SECTOR ACCOUNTING 2011/2012 2009/2010 2007/2008
LITERATURE REVIEW 2016/2017 2015/2016
PUBLIC SECTOR ACCOUNTING 2016/2017 2015/2016


Research Projects


Completed
2020 - 2022 40 Years Development of Public Private Partnership (PPP) in Malaysia
2019 - 2012 Public-Private Partnership in ASEAN Member Countries: Its Role and Expectation in Transport, Energy and ICT Development
2018 - 2019 Establishment of Bachelor Program in Accounting at Kabul University
2017 - 2019 Establishment of Accounting Department at the Economics Faculty of Kabul University Offering Bachelor Degree in Accounting
2016 - 2019 Public Private Partnership (PPP): Disclosure of Mandatory and Voluntary Information by the Construction Sector in Malaysia
2016 - 2018 Ethics of Malaysian Public Sector Auditors: Investigation Using Hunt and Vitell Model
2015 - 2018 Modelling A New Ethical Work Climate Framework For Public Sector Auditors In Malaysia
2014 - 2015 Academic Integrity Among Accounting Students
2014 - 2015 Effect of Practical Training on Students' Academic Performance
2014 - 2014 Effects of Personal, Industry, Organizational and Cultural Factors on Ethical Judgement of Auditors in Malaysia
2014 - 2018 Evaluating Comprehensive Performance Management System in Malaysian Local Agencies
2013 - 2016 Modeling Corporate Performance in Malaysia: Extending Corporate Governance to Include Ethical Considerations
2013 - 2015 Affordability and Value for Money of Public Private Partnership (PPP) Project: A Case Study of A PPP Hospital in Malaysia
2012 - 2013 From Cash to Accrual Accounting: Recognition, Measurement and Reporting of Federal Government's Non Current Assets
2012 - 2012 Determinants of Dividend Policy for Public Listed Companies in Malaysia
2011 - 2012 Antecedents to Performance Measurement Under Results-Based Management: The Case Government Agencies in east Java, Indonesia
2011 - 2011 Impact of Students' Learning Approaches on Academic Performance
2011 - 2012 Critical Success Factors For Public Private Partnership (PPP) Implement In Malaysia
2011 - 2011 Perceptions of The Private Sector Providers on The Concept Of Private Finance Initiative in Malaysia.
2011 - 2012 Ethics of Business Ethics Students Effect of Learning Approaches on Academic Performance and Ethical Behaviour
2011 - 2012 Exploring The Use Of Public Private Partnership (PPP) In Healthcare Sector In Malaysia
2011 - 2012 A Systematic Of Accounting Education Research
2010 - 2010 PRIVATE FINANCE INITIATIVE AND PUBLIC PRIVATE PARTNERSHIP: A QUALITATIVE META ANALYSIS
2010 - 2010 Student Manual: Intermediate Accounting (ACC 2001)
2009 - 2011 The Effect of Ethical Orientation, Organizational Culture and Code of Ethics on Accountants' Ethical Judgment: The Malaysian Scenario
2009 - 2012 Accountability Index Score: A Comparative Analysis of Malaysian Public Sector Organisations
2009 - 2011 Accountability of Malaysian Public Universities
2007 - 2011 The Private Finance Initiative in Malaysia: An Exploratory Study
2007 - 2009 Students' Approaches to Learning and Academic Performance in Financial Accounting Fundamentals Course
2007 - 2013 Leakages of Bumiputera Contracts: Identification of Causes, Assessing Their Extent and Developing Proposed Strategies.
On-Going
2022 - Present Government Green Procurement in Malaysia: Benefits and Challenges to Small Medium Enterprises (SMEs)
2021 - Present 10 STEP-BY-STEP GUIDES TO ACADEMIC RESEARCH PROPOSAL WRITING & SAMPLES OF PROPOSALS
2021 - Present Partnership for SDG Finance - Undertaking Development Finance Assessment and SDG Budgeting & Costing
2017 - Present Empowering Public Procurement of Malaysian Government: Towards A More Transparent System
2017 - Present Organizational Change in Higher Education: Is Realignment Needed in Performance Measurement?
2014 - Present Modelling the Readiness to Institutionalize Accrual Accounting System in Malaysian Federal Government


Award & Recognition


02 Sep, 2019 Best Paper Award - Emerald Publisher International


Publications


Article

2022 An empirical comparison of sustainable and responsible investment sukuk, social impact bonds and conventional bonds. ISRA International Journal of Islamic Finance, () pp.
2022 Ethical work climate and its influence on work-related ethical behaviour among the Malaysian public sector auditors. International Journal of Ethics and Systems, 38 (4) pp. 720-741
2021 Performance indicators for lifecycle process of public private partnership (PPP) projects in Malaysia. Built Environment Project and Asset Management, 12 (5) pp. 704-718
2021 Transparency level of the electronic procurement system in Malaysia. Journal of Financial Reporting and Accounting, () pp.
2020 Assessing the efficiency of local government in Malaysia. IPN Journal of Research and Practice in Public Sector Accounting and Management, 10 (1) pp. 1-23
2020 Factors influencing the efficiency of Malaysian local governments. Asian Journal of Accounting Perspectives, 13 (2) pp. 40-56
2019 Ethical work climate in the national audit department offices in Malaysia. Management & Accounting Review, 18 (1) pp. 57-76
2019 Financial sustainability of Malaysian public universities: officers’ perceptions. International Journal of Educational Management, 33 (2) pp. 317-334
2019 Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia. Meditari Accountancy Research, 27 (6) pp. 805-822
2019 Readiness to implement revenue diversification strategies by Malaysian public universities. Management & Accounting Review, 18 (3) pp. 69-94
2019 Revenue diversification in public higher learning institutions: An exploratory Malaysian study. Journal of Applied Research in Higher Education, 11 (3) pp. 379-397
2019 The quest for morally competent future Muslim accountants. Journal of Islamic Accounting and Business Research, 10 (2) pp. 297-314
2019 Transparency of public private partnership (PPP): the extent of mandatory information disclosure. Built Environment Project and Asset Management, 9 (5) pp. 655-668
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 Academic dishonesty among accounting students in Malaysia. Management & Accounting Review, 17 (1) pp. 17-34
2018 Determinants of ethical work behaviour of Malaysian public sector auditors. Asia-Pacific Journal of Business Administration, 10 (1) pp. 21-34
2018 Determinants of financial reporting fraud intention among accounting practitioners in the banking sector: Malaysian evidence. International Journal of Ethics and Systems, 34 (1) pp. 32-54
2018 Implementation of accrual accounting by Malaysian federal government: are the accountants ready?. Journal of Accounting and Organizational Change, 14 (2) pp. 234-247
2018 Performance indicators for public private partnership (PPP) projects in Malaysia. Journal of Economics and Management Sciences, 34 (2) pp. 137-152
2018 Performance objectives of public private partnership implementation in Malaysia: Perception of key players. Journal of Asia Business Studies, 12 (1) pp. 17-30
2017 Disclosure of public-private partnership (PPP) voluntary information: case of Malaysian PPP projects. Asia-Pacific Journal of Business Administration, 9 (2) pp. 146-163
2017 Ethical judgment and ethical ideology of accounting professionals and accounting students. Asian Journal of Accounting Perspectives, 10 () pp. 99-113
2016 Cheating behaviour among accounting students: Some Malaysian evidence. Accounting Research Journal, 29 (1) pp. 20-33
2016 Determinants of dividend policy of public listed companies in Malaysia. Review of International Business and Strategy, 26 (1) pp. 88-99
2016 The perception of public sector auditors on performance audit in Malaysia. Asian Review of Accounting, 24 (1) pp. 90-104
2015 Effect of industrial training on academic performance: evidence from Malaysia. Journal of Technical Education and Training, 7 (2) pp. 44-53
2015 Effects of ethical climate on organizational commitment, professional commitment and job satisfaction of auditors in Malaysia . Gadjah Mada International Journal of Business, 17 (2) pp. 139-155
2014 Constraints in implementing public private partnership (PPP) in Malaysia. Built Environment Project and Asset Management, 4 (3) pp. 238-250
2014 Driving forces for implementation of public private partnerships (PPP) in Malaysia and a comparison with the United Kingdom. Journal of Economics and Administrative Sciences, 30 (2) pp. 82-95
2014 Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence. Asian Review of Accounting, 22 (2) pp. 145-158
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
2014 Rationales for public private partnership (PPP) implementation in Malaysia. Journal of Financial Management of Property and Construction, 19 (3) pp. 188-201
2014 The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government. Asian Journal of Business and Accounting, 7 (1) pp. 81-105
2013 Critical Success Factors of Public Private Partnership (PPP) Implementation in Malaysia. Asia-Pacific Journal of Business Administration, 5 (1) pp. 6-19
2013 Do approaches to learning affect academic performance of business ethics students? . Journal of Technical Education and Training, 5 (1) pp. 28-43
2013 Drivers of value for money public private partnership projects in Malaysia. Asian Review of Accounting, 21 (3) pp. 241-256
2013 Factors affecting the ethical judgment of business ethics’ students. Terengganu International Management and Business Journal, 3 (2) pp. 11-33
2013 Factors attracting the use of public private partnership in Malaysia. Journal of Construction in Developing Countries, 18 (1) pp. 95-108
2013 The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario. Social Responsibility Journal, 9 (2) pp. 281-297
2012 A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting . IPN Journal of Research and Practice in Public Sector Accounting and Management, 2 (2) pp. 13-27
2011 Accounting for non-accounting students: what affects their performance. Journal of Technical Education and Training, 3 (2) pp. 19-31
2011 Ethical ideology and ethical judgments of accounting practitioners in Malaysia. Gadjah Mada International Journal of Business, 13 (2) pp. 107-123
2011 Financial Management Accountability Index (FMAI) in the Malaysian public sector: a way forward. International Review of Administrative Sciences, 77 (1) pp. 159-190
2011 Profitability of major private sector companies involved in the private finance initiative scheme. Journal of Business Management and Accounting (JBMA), 1 (1) pp. 17-39
2011 Reporting practices of Malaysian public universities: The extent of accountability disclosure. African Journal of Business Management, 5 (15) pp. 6366-6376
2010 Will graduating year accountancy students cheat in examination? a Malaysian case. International Education Studies, 3 (3) pp. 145-152
2009 Accounting student's learning approaches and impact on academic performance . Jurnal Akuntansi dan Keuangan Indonesia, 6 (2) pp. 140-151
2009 Customers' perceptions on the objectives, characteristics and selection criteria of Islamic bank in Thailand. Gadjah Mada International Journal of Business, 11 (2) pp. 167-189
2008 Ethics of future accounting professionals: Evidence from Malaysia. Journal of Financial Reporting and Accounting, 6 (1) pp. 21-33
2006 The Private Finance Initiative(PFI)in schools: the experiences of users. Financial Accountability & Management, 22 (4) pp. 381-404
Conference or Workshop Item

2020 Critical success factors of implementing SRI sukuk for economic recovery post-Covid-19 pandemic. In: International Conference on Islamic Social Finance: Pandemic Crisis and Possible Solutions (ISFPCPS 2020),
2020 Old wine in a shariah-compliant bottle?: an empirical comparison of SRI sukuk, social impact bonds, and conventional bonds. In: 8th ASEAN Universities International Conference on Islamic Finance (8th AICIF) 2020,
2019 Achieving the maqasid of Islamic finance through Social Impact Bonds (SIB) and Sustainable and Responsible Investment (SRI) sukuk. In: Proceeding of 7th ASEAN Universities International Conference on Islamic Finance (AICIF) 2019,
2019 Critical success factors of implementing shari’ah-compliant social impact bonds in Malaysia: a survey of stakeholders. In: Social Outcomes Conference 2019,
2016 Cost management in public higher education institutions in Malaysia: Challenges in financial sustainability. In: 8th International Management and Accounting Conference (IMAC8),
2016 Management control system in an outsourced solid waste management in Malaysia. In: 2nd UUM International Qualitative Research Conference,
2012 Do approaches to learning affect academic performance of business ethics students?. In: 2nd Accounting Research and Education Conference 2012,
2011 A Critical success factors for public private partnership (PPP) implementation in Malaysia. In: Proceedings of the Seventh Join Venture International Conference,
2011 A Meta analysis of research on private finance initiative (PFI) or public private partnership (PPP). In: Proceedings of the IIUM International Accounting Conference V (INTAC V),
2011 A systematic review of research on the Private Finance Initiative (PFI) and Public Private Partnership (PPP). In: IIUM International Accounting Conference V (INTAC V),
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),
2011 Accounting for non-accounting students : what effects their performance?. In: Proceedings of the International Conference on Teaching and Learning in Higher Education,
2011 Accounting for non-accounting students: what affects their performance? . In: International Conference on Teaching and Learning in Higher Education,
2011 Bladder scan vs urethral cathetarization for measurement of immediate post partum bladder volume. In: 21st congress of the Obstetrician and Gynaecological society of Malaysia In collaboration with the Institute of O& G. Royal College Ireland,
2011 Critical success factors of public private partnership (PPP)implementation in Malaysia. In: The Seventh Join Venture International Conference ,
2010 Annuals reports of Malaysian public universities : the extent of compliance and accountability. In: Proceedings of the Sixth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference,
2010 Financial management accountability index in the Malaysian public sector : a way forward. In: Proceedings of the Sixth Asia Pacitic Interdisciplinary Research in Accounting (APIRA) Conference,
Book

2016 Finance for accounting students. IIUM Press, ISBN: 978-967-478-439-1
2011 Private finance initiative in the United Kingdom. Lambert Academic Publishing, ISBN: 978-3-8443-2201-9
Book Section

2021 Beyond Shari‘ah compliance: achieving Maqasid Al-Shari‘ah through Social Impact Bonds (SIB) and Sustainable & Responsible Investment (SRI) Sukuk. In: Kolej Profesional Baitulmal Kuala Lumpur (KPBKL), ISBN: 9789671684337, pp. 350-362
2016 Public Private Partnership in Malaysia . In: Taylors & Francis Ltd, ISBN: 978-0-415-72896-6, pp. 229-247
2016 Public Private Partnership in Malaysia . In: Taylors & Francis Ltd, ISBN: 978-0-415-72896-6, pp. 229-247
2013 Partnerships in the healthcare sector in Malaysia: an exploratory study. In: IIUM Press, ISBN: 9789674182656, pp. 161-175
2013 Perceptions of financial institutions towards financing Public Private Partnership (PPP) projects in Malaysia. In: IIUM Press, ISBN: 9789674182656, pp. 105-123
2013 Positive and negative factors for the successful adoption of Public Private Partnership (ppp): evidence from Malaysia. In: IIUM Press, ISBN: 9789674182656, pp. 65-81
2013 Private sector involvement and Public Private Partnership (PPP) in Malaysia. In: IIUM Press, ISBN: 9789674182656, pp. 1-22
Monograph

2018 Ethics of Malaysian public sector auditors: investigation using Hunt and Vitell model. In: Research Management Centre (RMC). International Islamic University Malaysia,
2012 Accountability index score: a comparative analysis of malaysian public sector organisations. In: s.n,
2012 Critical success factors for public private partnership (PPP) implement in Malaysia. In: s.n,
2012 Determinants of dividend policy for public listed companies in Malaysia. In: s.n,