Staff Directory


Nor Hafizah Bt. Zainal Abidin

Academic Qualifications

  • 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 (Assoc. Prof. Dr.)

Associate Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES

Additional Assignments:

Director, Graduate School of Management


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 ~ Accounting ~ Taxation - personal taxation
  • 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


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


ACCOUNTING ANALYSIS FOR DECISION MAKING 2025/2026
ACCOUNTING FOR STRATEGIC LEADERS 2025/2026 2024/2025
AUDITING 2 2005/2006
AUDITING AND ASSURANCE SERVICES 2025/2026 2024/2025 2023/2024 2022/2023 2021/2022 2020/2021 2018/2019 2017/2018 2016/2017 2015/2016 2013/2014 2007/2008 2006/2007
AUDITING FUNDAMENTALS 2024/2025 2023/2024 2022/2023 2021/2022 2017/2018 2014/2015 2013/2014
AUDITING I 2002/2003
AUDITING II 2005/2006 2004/2005 2003/2004
BIG DATA ANALYTICS 2022/2023
DISRUPTIVE TECHNOLOGY IN BUSINESS 2024/2025 2023/2024
FINANCIAL ACCOUNTING 2006/2007
FINANCIAL ACCOUNTING III 2004/2005
INTERNAL AUDIT 2025/2026 2024/2025 2023/2024
ISSUES IN AUDITING 2016/2017 2014/2015
MALAYSIAN TAXATION 2017/2018 2012/2013 2007/2008 2006/2007
MANAGEMENT ACCOUNTING FUNDAMENTALS 2020/2021 2016/2017 2014/2015 2013/2014 2012/2013 2011/2012 2006/2007
MANAGEMENT CONTROL SYSTEMS 2023/2024 2021/2022 2020/2021 2019/2020 2018/2019 2017/2018 2014/2015 2013/2014 2012/2013
PRACTICAL TRAINING(BACC) 2005/2006 2004/2005
TAXATION 1 2022/2023 2020/2021 2019/2020 2018/2019 2005/2006
TAXATION I 2005/2006 2004/2005 2003/2004 2002/2003


Supervision


Shari'Ah Governance Practices In Indonesian Islamic Banks: A Bourdieusian Perspective.
Ph.D Completed 2022 Main Supervisor
Determinants Of Internal Shariah Audit Effectiveness And Implications On Management Of Shariah Non-Compliance Risk In Malaysian Islamic Financial Institutions.
Ph.D Completed 2022 Co-supervisor
Understanding Internal Auditor'S Roles In Environmental Auditing Practices: A Comparative Analysis Between Alpha And Beta.
Ph.D Completed 2021 Main Supervisor
Risk Management Practice And Risk Disclosure On Financial Performance In Islamic And Conventional Banks In Gcc Countries.
Ph.D Completed 2017 Co-supervisor
The Halal Governance Practices In Malaysia’S Halal Foods And Beverages Industry.
Ph.D In Progress Co-supervisor
Adoption And Adaptation Of Artificial Intelligence In External Auditing.
Master Completed 2024 Main Supervisor
Independence And Competency Of Shariah Review Function In Islamic Banks In Malaysia.
Master Completed 2023 Main Supervisor
Risk Management And Internal Control Disclosures And Its Relation With Ownership Structure And Internal Audit Activities: Evidence From Malaysia.
Master Completed 2019 Main Supervisor
The Use Of Management Accounting Practices In Small And Medium-Sized Enterprises (Smes) In Mogadishu, Somalia.
Master Completed 2019 Co-supervisor
Internal Audit And Risk Management Practices Among Malaysian Higher Education Institutions.
Master Completed 2016 Main Supervisor
Exploring Practitioners' Perception Of Shariah Audit In Malaysia.
Master Completed 2016 Co-supervisor
Malaysian Financial Reporting Standards And Audit Report Lag.
Master Completed 2016 Co-supervisor
The Perception Of Malaysian Palm Plantation Companies Towards The Adoption Of A Proposed Standards Of Agriculture (Ias 41) In Malaysa.
Master Completed 2015 Co-supervisor
The Impact Of Corporate Governance And Ownership Structure On Audit Report Lag: Evidence From Malaysia.
Master Completed 2015 Co-supervisor
The Role Of The Independent Directors And Their Appointment Process .
Master Completed 2015 Co-supervisor
The Perception Of Malaysian Palm Plantation Companies Towards The Adoption Of A Proposed Standards Of Agriculture (Ias 41) In Malaysa.
Master Completed 2015 Co-supervisor
The Risk Management Practices In The Inland Revenue Malaysia (Irbm).
Master In Progress Main Supervisor
Impact Of Personal Characteristics On Professional Judgement In Digital Era..
Master In Progress Main Supervisor


Research Projects


Completed
2025 - 2025 Program Pentauliahan Profesional dalam Ekonomi dan Perakaunan untuk Pegawai Pendidikan Pengajian Tinggi, Jabatan Pendidikan Politeknik dan Kolej Komuniti, Kementerian Pendidikan Tinggi
2025 - 2025 Provision of Advisory Service on the Enhancement of shariah Audit Methodology
2023 - 2025 Independence and Competency in Shariah Review Practices in Islamic Banks
2023 - 2025 Kajian Penggunaan Standard Dan Pematuhan Di Dalam Organisasi Di Malaysia
2023 - 2025 Writing Teaching Cases- Business Turnaround at Malaysia Airlines Group
2021 - 2022 The Implementation of Environmental Auditing Practices in Local Governments in Malaysia
2021 - 2022 Writing Teaching Cases - Manufacturing & Construction Company
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
2026 - Present CASE STUDIES IN STRATEGIC MANAGEMENT ACCOUNTING
2025 - Present Kajian Persepsi Awam Terhadap Cadangan Penggubalan Rang Undang- Undang Pendanaan Politik
2025 - Present Adoption of Artificial Intelligence in Audit Firms
2025 - Present Mid?term auditor switching and governance reform in Malaysia: Developing Rules for enhancing corporate sector oversight.
2020 - Present The Evaluation of Internship Employers' Assessment during the Pandemic Outbreak of Covid-19: Current Perceptions, Experience and Improvements
2019 - Present Financial Management of Zakat in Malaysia
2019 - Present Shariah Board: Are They Asking The Right Question
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)


Awards & Recognition


27 Aug, 2019 MIA Articles of Merit Award on PAIB 2018 - Malaysian Institute of Accountants National
28 Apr, 2010 Best Paper Award - IIA International