Staff Directory


Noraini Bt Mohd Ariffin

Academic Qualifications

  • Ph.D in Accounting for Islamic Banks - Doctor of Philosophy, University of Surrey
  • Master of Accountancy - Masters Degree, University of Dundee
  • Bachelor of Economic & Social Studies (Accounting) - Bachelor Degree, University of Wales College
  • A Level - Certificate, KPP, Institut Teknologi Mara

Noraini Bt Mohd Ariffin (Prof. Dr.)

Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES


norainima@iium.edu.my


Publications


Articles

2025 Enhancing the sustainability of waqf: a thematic review exploration across financial, social, and environmental, governance dimensions. International Journal of Academic Research in Business and Social Science, 15 (2) pp. 1301-1324
2025 Evolution of Shariah governance practices in Shariah risk management function from the institutional theory perspective. International Journal of Economics, Management and Accounting, 33 (2) pp. 377-409
2025 Institutionalisation of shariah governance practices: loosely coupling as a catalyst to evolutionary change. INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS), IX (VI) pp. 5819-5828
2024 Financial performance of Islamic banks in Malaysia during the Covid-19 Pandemic. Journal of Islamic Finance, 13 (1) pp. 13-24
2023 Malaysian takaful reporting from a maqasid shariah perspective. Journal of Islamic Philanthropy & Social Finance, 5 (1) pp. 1-9
2023 Stakeholders' information needs for sustaining waqf: development of theoretical framework. Al Maqasid: International Journal of Maqasid Studies & Advanced Islamic Research, 4 (2) pp. 32-48
2023 Takaful reporting on IFSB requirements in Malaysia: users and preparers perspective. International Journal of Academic Research in Accounting, Finance and Management Sciences, 13 (2) pp. 152-170
2023 Takaful reporting on IFSB requirements in Malaysia: users and preparers perspective. International Journal of Academic Research in Accounting, Finance and Management Sciences, 13 (2) pp. 152-170
2021 Shariah disclosure expectation gap between shariah practitioners and Islamic banks’ customers in Malaysia. Asian Journal Of Accounting Perspectives, 4 (2) pp. 1-23
2021 Shariah disclosure practices in Malaysian Islamic banks using the shariah disclosure index. International Journal of Islamic Economics and Finance (IJIEF), 4 (Special Issue) pp. 63-86
2021 The mediation role of interest rate between financial liberalisation and financial stability. Global Business and Management Research: An International Journal, 13 (4) pp. 250-262
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
2020 The effect of financial liberalization towards the financial stability of Islamic banks in Malaysia. Advances in Business Research International Journal, 6 (2) pp. 62-68
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 Financial management practices and performance of Zakat institutions in Malaysia. IPN Journal of Research and Practice in Public Sector Accounting and Management, 9 (1) pp. 1-26
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
2019 Materiality in Shariah audit. Islamic Finance News, () pp. 24
2019 Perception of stakeholders on abandoned housing projects in Malaysia. International Journal of Islamic Economics and Finance, 2 (1) pp. 131-148
2019 The measurement of effective internal shariah audit function in Islamic financial institutions. International Journal of Economics, Management and Accounting, 27 (1) pp. 141-165
2019 The role of competition as a mediator between financial liberalization and financial stability. Advances in Business Research International Journal, () pp. 51-58
2019 The role of competition as a mediator between financial liberalization and financial stability. Advances in Business Research International Journal, 5 (2 (S)) pp. 51-58
2018 Islamic finance and the convergence towards International Financial Reporting Standards (IFRS): the state of research development. Journal of Accounting Research, Organization and Economics, 1 (1) pp. 85-97
2016 Factors affecting credit risk in Indonesian Islamic banks. Journal of Islamic Finance, 5 (1) pp. 12-25
2015 Corporate governance of Islamic financial institutions in Malaysia. Asian Journal of Business and Accounting, 8 (1) pp. 65-93
2015 Exploring application of equity-based financing through musharakah mutanaqisah in Islamic Banks in Malaysia: perspective from the industry players. International Journal of Economics, Management and Accounting, 23 (2) pp. 241-261
2014 Risk management practices of selected Islamic banks in Malaysia. Aceh International Journal of Social Sciences, 3 (1) pp. 26-36
2012 Liquidity risk management and financial performance in Malaysia: empirical evidence from Islamic banks. Aceh International Journal of Social Sciences, 1 (2) pp. 68-75
2012 Some issues on Murabahah practices in Iran and Malaysian Islamic banks.. African Journal of Business Management., 6 (24) pp. 7066-7073
2011 A case study on the implementation of Qardhul Hasan concept as a financing product in Islamic Banks in Malaysia. International Journal of Economics, Management and Accounting, 1 (19) pp. 83-101
2011 Malaysian Islamic bankers' perceptions of al-Qard al-Hasan. Review of Islamic Economics, 15 (2) pp. 97-111
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
2009 Issues of Transparency in Islamic Banks . Review of Islamic Economics, 13 (1) pp. 90-103
2009 Risks in Islamic banks: evidence from empirical research. Journal of Banking Regulation, 10 (2) pp. 153-163
Conference or Workshop Items

2016 Perception of stakeholders on abandoned housing projects: case for Malaysia. In: National Seminar On Abandoned Housing Projects: Causes Solutions,
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),
2015 The influence of governance to zakat disbursement efficiency in Brunei Darussalam. In: 6th IIUM International Accounting Conference VI (INTAC VI),
2013 Exploring the need to shift from debt-based to equity-based financing in Islamic banks: the case of Malaysia . In: International Conference on Islamic Finance Muamalat and Financial Criminology (IFMFC),
2011 A case study on the implementation of the Qardhul Hasan concept as a financing product in an Islamic bank in Malaysia. In: IIUM International Accounting Conference V (INTAC V) 2011,
2011 A Case Study on Zakat Management at Pusat Islam UTM, Skudai. In: The World Universities 1st Zakat Conference 2011 (WU1ZC 2011),
2011 Risk Management Practices and Financial performance of Islamic Banks: Malaysian Evidence . In: 8th International Conference on Islamic Economics and Finance,
2011 The Current practices of Murabahah in the Islamic Banks . In: IIUM International Accounting Conference V (INTAC V),
2010 The Perception of Islamic Bankers on Qardhul Hasan in Malaysian Islamic Banks . In: The 2nd International Conference on Arab-Malaysia Islamic Global Business and Entreprenurship 2010,
Books

2020 Accounting auditing and governance of Islamic financial institutions. IIIT/IIUM PRESS, ISBN:
2020 Accounting for Islamic finance. Malaysian Institute of Accountants, ISBN: 978-967-11317-9-4
2019 Accounting for Islamic banks. International Institute of Islamic Thought (IIIT), ISBN: 978-967-14480-6-9
Book Sections

2011 An analysis of the credit risk practices of islamic banks operating in Pakistan. In: IIUM Press, ISBN: 9789670225463, pp. 31-43
Monograph

2018 Internal shari’ah audit in Malaysia: perceived effectiveness, determinants and implication on non- shari’ah non-compliance risk. In: ,
2017 The role of zakat and waqf institutions in enhancing small and medium enterprises towards the socio-economic development of Muslim countries: leveraging on Malaysia’s potentials. In: ,
2012 Assessing key success factors of the Islamic banks in Malaysia: risk management perspective. In: s.n,