Staff Directory


Sherliza Bt. Puat Nelson

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

Other's position:

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 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


Research Projects


Completed
2023 - 2025 Capacity Building of Mobile Spa Entrepreneurs through An Integrated Entrepreneurship, Financial Literacy and Structured Knowledge Transfer Programme for KRT Pangsapuri Selayang Mulia
2023 - 2025 Writing Teaching Cases- Business Turnaround at Malaysia Airlines Group
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 Perceived and Computer Security Practices : Perceptions of Future Employees in Malaysia
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
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 - 2013 Fraudulent Financial Reporting In Malaysia: Further Evidence
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
2010 - 2011 Fraudulent Financial Reporting: An Empirical Analysis in Malaysia
On-Going
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


Publications


Articles

2025 MAS turnaround from red to black. IIUM Journal of Case Studies in Management, 16 (1) pp. 37-52
2024 Are auditors gratified with the efficient assistance from artificial intelligence?. IIUM Journal of Case Studies in Management, 15 (2) pp. 58-65
2023 Assessing the extent of disclosure and information asymmetry in Malaysian zakat institutions. International Journal of Economics and Management, 17 (1) pp. 1-18
2023 Learning agility quotient and work readiness of graduating accounting students: embracing the dynamics of IR4.0. Accounting Education, () pp. 1-24
2021 Ensuring auditor independence: the case for small-medium practices in Malaysia. Asian Journal of Accounting Perspectives, 14 (2) pp. 98-119
2020 Disclosure practices and efforts toward proposing i-ZkDI: a case of Malaysian religious non-profit organisation. International Journal of Psychosocial Rehabilitation, 24 (4) pp. 4712-4728
2020 The influence of corporate governance structure on sustainability reporting in Malaysia. Social Responsibility Journal, () pp. 1-28
2020 The influence of corporate governance structure on sustainability reporting in Malaysia. Social Responsibility Journal, () pp. 1-31
2019 Attitude towards academic survey among audit firms in Malaysia: some challenges. Journal of Business and Social Development, 7 (2) pp. 29-36
2019 Relationship between the industry specialist auditors and financial reporting timeliness under MFRS. Pertanika Journal of Social Sciences & Humanities, 27 (1) pp. 213-233
2018 Directors’ influence on pay-based performance. Asian Journal of Accounting and Governance, 9 () pp. 11-25
2016 The association between industry specialist auditor and financial reporting timeliness- post MFRS Period. Procedia Social and Behavioral Sciences, 219 () pp. 55-62
2015 Financial instruments disclosure practices : evidence from Malaysian listed firms. Asian Journal of Accounting and Governance, 6 () pp. 37-48
2015 Ownership structures influence on audit fee. Journal of Accounting in Emerging Economies, 5 (4) pp. 457-478
2014 The impact of new regulations on earnings quality among Malaysian firms. International Journal of Economics, Management and Accounting, 22 (2) pp. 21-68
2013 Audit committee experts and earnings quality. Corporate Governance, 13 (4) pp. 335-351
2013 Internal human based threats and security controls in computerized banking systems: evidence from Malaysia. Procedia Social and Behavioral Sciences, 65 (3) pp. 199-204
2012 Audit committee and internal audit. International Journal of Economics, Management and Accounting, 20 (2) pp. 187-218
2012 Post Fraud: An Empirical Study of Firms In Malaysia . International Journal of Management and Business Studies, 2 (3) pp. 059-065
2012 Pre fraud: an empirical in Malaysia. International Journal of Economics and Finance Studies, 4 (1) pp. 143-151
2012 Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia. International Journal of Economics and Finance Studies, 4 (1) pp. 21-30
2011 An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia . Gajah Mada International Journal of Business, 13 (3) pp. 287-305
Conference or Workshop Items

2019 Perceptions of zakat recipients on zakat disclosure. In: International Conference on Accounting and Business Management (ICAbM) 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 Brotherhood concept, Islamic accountability concept and Agency theory in relation to disclosure of annual report of zakat institutions: A proposed framework. In: Persidangan Kebangsaan Ekonomi Malaysia (PERKEM) Ke-12,
2017 Factors affecting disclosure practices of annual report zakat institutions in Malaysia. In: Persidangan Kebangsaan Ekonomi Malaysia (PERKEM) Ke-12,
2017 Identifying disclosure items for Zakat institutions. In: The 18th Asian Academic Accounting Association Annual Conference,
2016 Current disclosure practices by Zakat Institutions in Malaysia: An exploratory study. In: 2nd UUM Qualitative Research Conference 2016,
2015 Computer security control practices: views of future employees in Malaysia. In: 1st International Conference on Educational Studies,
2015 The association between industry specialist auditor and financial reporting timeliness- post MFRS Period. In: 3rd Global Conference on Business and Social Science 2015 (GCBSS),
2014 Financial instruments disclosure practices: evidence from Malaysian listed firms . In: International Conference on Accounting Studies,
2014 The impact of new regulations on earnings management among Malaysian listed firms . In: World Business, Finance and Management Conference,
2012 An investigation on the audit committee’s effectiveness: the case for GLCs in Malaysia. In: 2nd Accounting Research and Education Conference 2012,
2012 Audit committee effectiveness and internal audit: an empirical investigation with audit quality. In: 2nd Accounting Education Conference (AREC) 2012,
2012 Boards’ and Firms’ Characteristics: The case for Fraudulent Financial Reporting in Malaysia . In: British Accounting & Finance Association Annual Conference,
2012 Internal human based threats and security controls in computerized banking systems: evidence from Malaysia. In: International Congress on Interdisciplinary Business and Social Science,
2012 Pre fraud: some firms' charateristics. In: International Conference on Economics & Finance,
2012 Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia. In: International Conference on Economics & Finance,
2011 Audit committees and financial reporting quality following the government transformation program: evidence from Malaysia. In: AYRC X3 Conference ,
2011 Audit committees and fraudulent financial reporting: a descriptive analysis . In: Annual International Conference Accounting and Finance (AF 2011),
2011 Fraudulent financial reporting: a basic analysis. In: IIUM International Accounting Conference V,
2011 Perceived attitude towards a database software for designing an accounting information system: analyzing the self efficacy factors among accounting students. In: Enhancing Learning: Teaching and Learning International Conference 2011,
2011 Timeliness of annual audit report: some empirical evidence from Malaysia . In: The 2nd Entrepreneurship and Management International Conference (EMIC 2011),
2008 Identifying the audit committee financial expert. In: 2008 AFAANZ/IAAER Conference ,
2007 Audit committees and internal auditors in Malaysia. In: BAA Annual Conference 2007,
Books

2018 Fundamentals of auditing. Oxford Fajar, ISBN: 9789834723842
2017 Financial accounting and reporting 2. Oxford University Press, ISBN: 9789834718305
2012 Audit committee's effectiveness and financial reporting quality: the case of GLCs in Malaysia . LAP Lambert Academic Publishing, ISBN: 978-3-8473-3678-5
2011 Audit committee expertise and financial reporting quality: an empirical study in Malaysia. Lambert Academic Publishing, ISBN: 9783846557648 / 3846557641
2011 Islam, accounting and finance: challenges and opportunities in the new decade . IIUM Press, ISBN: 978-967-0225-46-3
Book Sections

2024 Amalan penilaian risiko projek dalam kalangan universiti awam. In: Penerbit USIM, ISBN: 9786297636771, pp. 147-166
2016 Kajian penelitian faktor-faktor motivasi pembayaran zakat di kalangan profesional (kolar putih) di Wilayah Persekutuan. In: Pusat Pungutan Zakat (PPZ), ISBN: 978-967-11042-6-2, pp. 47-139
2011 Assessment on the efficiency of zakat disbursement in Malaysian zakat institutions. In: IIUM Press, ISBN: 9789674180119, pp. 30-67
2011 Corporate governance and audit report timeliness: evidence from Malaysia . In: Emerald Group Publishing Limited, ISBN: 9781780524443, pp. 109-127
2011 Fraudulent financial reporting in Malaysia: a basic analysis. In: IIUM Press, ISBN: 9789670225463, pp. 102-115
Monograph

2012 Islamic, accounting and finance: challenges and opportunities in the new decade. In: s.n,
2012 Post fraud : an empirical In Malaysia . In: [s.n],
2011 Accounting students' perception on the use of programming software for analysis and design of accounting information systems: some empirical findings. In: Unpublished,
2011 Manual for advanced accounting. In: Univision Press Sdn Bhd,
2010 The accountants and management ownership :an empirical test on financial reporting quality . In: Kuala LUmpur,