Staff Directory
Academic Qualifications
- 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
Additional Assignments:
Director, Risk Management Office
sherliza@iium.edu.my
2500
Area of Specialisation
- 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 ~ 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 ~ Zakat Accounting - Zakat Institutions
- Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Financial Accounting - Financial Accounting & Reporting
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 | 2024/2025 2023/2024 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 | 2023/2024 2022/2023 2021/2022 |
| FINANCIAL ACCOUNTING & REPORTING 2 | 2025/2026 2024/2025 2021/2022 2020/2021 2019/2020 2018/2019 2017/2018 |
| FINANCIAL ACCOUNTING & REPORTING 4 | 2024/2025 2023/2024 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 METHODOLOGY | 2026/2027 |
| RESEARCH METHODS | 2025/2026 |
| RISK MANAGEMENT AND ASSURANCE | 2024/2025 2022/2023 |
Supervision
|
A Study Of Disclosure Practices And Accountability Of Malaysian Zakat Institutions
.
Ph.D
Completed
2020
Main Supervisor
|
|
Ownership Characteristics, Related Party Transactions And Firm Performance: Analysis Of Listed Firms In Nigeria
.
Ph.D
Completed
2017
Co-supervisor
|
|
Earnings Management And Stock Returns Under Different Stages Of Firm Life Cycle: Evidence From Amman Stock Exchange.
Ph.D
Completed
2014
Co-supervisor
|
|
The Impact Of Sustainability Governance Structure On The Sustainability Reporting Quality.
Ph.D
In Progress
Main Supervisor
|
|
How Artificial Intelligence Has Transformed Audit In Malaysia.
Ph.D
In Progress
Main Supervisor
|
|
The Impact Of Integrated Reporting On Companies’ Performance In The Malaysian Market..
Ph.D
In Progress
Co-supervisor
|
|
The Readiness Of Malaysian Islamic Banks For The Mrfs 16 Adoption.
Master
Completed
2021
Main Supervisor
|
|
Ceo Characteristics And Earnings Management: Evidence From Malaysia
.
Master
Completed
2021
Co-supervisor
|
|
The Impact Of Audit Committee Characteristics On The Extent Of Voluntary Disclosure Among Malaysian Listed Companies.
Master
Completed
2020
Main Supervisor
|
|
Zakat Disclosure Of Zakat Institutions: Perceptions Of Accounting And Non-Accounting Students.
Master
Completed
2019
Main Supervisor
|
|
The Influence Of Corporate Governance Structure On The Sustainability Reporting Of Malaysian Public Listed Firms.
Master
Completed
2016
Co-supervisor
|
|
Financial Reporting Timeliness And Industry Specialist Auditor: Evidence During Mfrs Convergence
.
Master
Completed
2015
Main Supervisor
|
|
Directors’ Remuneration: An Analysis On Firm Performance And Earning Management
.
Master
Completed
2015
Main Supervisor
|
|
Determinants Of Intellectual Capital Performance In Iraq Banks.
Master
Completed
2013
Main Supervisor
|
|
Corporate Ownership Structure And Audit Fees: Evidence From Malaysian Listed Companies In Bursa Malaysia.
Master
Completed
2013
Main Supervisor
|
|
An Investigation On The Audit Committee'S Effectiveness:The Case For Glcs In Malaysia.
Master
Completed
2012
Main Supervisor
|
|
The Association Of Audit Committee And Internal Audit With External Audit Fees In Malaysian Listed Companies.
Master
Completed
2012
Main Supervisor
|
|
Ethical Decision Making Of Earnings Management: Applying Ajzen'S Theory Of Planned Behaviour.
Master
Completed
2012
Co-supervisor
|
|
The Impact Of Corporate Governance Characteristics On Audit Report Lag: Evidence From Malaysian Listed Companies.
Master
Completed
2011
Main Supervisor
|
|
No Title.
Master
Completed
2010
Main Supervisor
|
|
The Extent Of Voluntary Disclosure In The Annual Reports And Firm-Specific Characteristics: A Study Of Shariah Approved Companies Of Bursa Malaysia.
Master
Completed
2005
Co-supervisor
|
|
Impact Of Personal Characteristics On Professional Judgement In Digital Era..
Master
In Progress
Co-supervisor
|
Research Projects
Completed
| 2023 - 2025 | Writing Teaching Cases- Business Turnaround at Malaysia Airlines Group |
| 2023 - 2025 | Capacity Building of Mobile Spa Entrepreneurs through An Integrated Entrepreneurship, Financial Literacy and Structured Knowledge Transfer Programme for KRT Pangsapuri Selayang Mulia |
| 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 - 2020 | Internal Control And Threats In Computerized Banking System |
| 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 - 2012 | Manual For Advanced Accounting (ACC3001) |
| 2011 - 2011 | Accounting Students' Perception on the Use of Programming Software for Analysis and design of Accounting Information Systems : Some Empirical Findings |
| 2011 - 2013 | Fraudulent Financial Reporting In Malaysia: Further Evidence |
| 2010 - 2011 | Fraudulent Financial Reporting: An Empirical Analysis in Malaysia |
On-Going
| 2026 - Present | Textbook Project: Financial Accounting & Reporting 1 |
| 2024 - Present | Assessing Greenwashing Risks from a Sustainability Reporting Perspective |
| 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 |
Awards & Recognition
| 09 Feb, 2011 | Silver Award - IIUM Research, Invention and Innovation Exhibition 2011 | University |