Staff Directory


Nazli Anum Bt Mohd Ghazali

Academic Qualification

  • Ph.D in Accounting and Finance - Doctor of Philosophy, University of Strathclyde
  • Master in Accounting & Finance - Masters Degree, University of Lancaster
  • Bachelor in Accounting & Finance - Bachelor Degree, University of Lancaster

Nazli Anum Bt Mohd Ghazali (Prof. Dr.)

Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES


nazlianum@iium.edu.my
4681


Expert Profile


Dr. Nazli Anum started her career as an audit assistant at a public accounting firm in Kuala Lumpur in 1988. During her employment at the audit firm, she was involved in audits of manufacturing, banking, insurance, plantation, mover companies and cooperatives. In 1991 she joined the International Islamic University Malaysia as an Assistant Lecturer. Since then she has been teaching at the Department of Accounting, Kulliyyah of Economics and Management Sciences (KENMS) except on two occasions when she was awarded scholarship and approved for study leave to pursue her Masters (Oct 1991 - September 1992) and PhD ( October 2001 - November 2004) degrees in the United Kingdom. Administratively, she has held positions including Finance Advisor at the Management Centre (now known as the Graduate School of Management), Postgraduate Coordinator and Head of Department at the Department of Accounting.
Dr. Nazli Anum was a member of the Sub-Committee (Financial Accounting and Reporting) for the Reassessment of the Accounting Programme at Public Universities in 2006 which was set up by the Ministry of Higher Education in 2005 to review accounting programmes in Malaysia which was implemented based on Hala Tuju 1. She has been an associate member of the Malaysian Institute of Accountants (MIA) since 2007. In 2013, she was appointed by the MIA as a member of the Task Force for the review of the Bachelor of Accounting programme conferred by University Technology MARA.
Dr. Nazli Anum has published research papers in international refereed journals in the areas of disclosure and corporate governance. She is a recipient of the Emerald Literati Network Highly Commended Paper Award in 2009, 2011 and 2014 for papers published in Social Responsibility Journal, International Journal of Commerce and Management, and Asian Review of Accounting. She teaches Company and Group Accounting at the undergraduate level and Accounting Research Methods at the postgraduate level. She is presently a Professor and the Deputy Dean (Academic Affairs) at the KENMS.


Area of Specialisation


  • 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)
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Corporate Governance (Including Accountability, Ethics, Integrity)
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Corporate Social Responsibility Accounting


Teaching Responsibilities


ACCOUNTING RESEARCH METHOD 2007/2008
ACCOUNTING RESEARCH METHODS 2021/2022 2020/2021 2016/2017 2015/2016 2012/2013 2010/2011 2009/2010 2008/2009 2007/2008 2006/2007
ADVANCED GROUP ACCOUNTING 2018/2019 2017/2018 2016/2017 2015/2016 2014/2015 2012/2013 2011/2012 2010/2011 2009/2010 2008/2009 2007/2008 2006/2007
BUSINESS ETHICS & CORPORATE GOVERNANCE 2020/2021 2019/2020
COMPANY ACCOUNTING 2014/2015
COST ACCOUNTING 2 2005/2006
COST ACCOUNTING II 2005/2006 2004/2005 1999/2000 1998/1999 1997/1998 1996/1997 1995/1996 1994/1995 1993/1994 1992/1993
COST AND MANAGEMENT ACCOUNTING 2001/2002 2000/2001 1994/1995
FINANCIAL ACCOUNTING & REPORTING 1 2023/2024 2022/2023
FINANCIAL ACCOUNTING & REPORTING 3 2017/2018
FINANCIAL ACCOUNTING & REPORTING 4 2023/2024 2022/2023 2021/2022 2020/2021 2019/2020 2018/2019
FINANCIAL ACCOUNTING 5 2005/2006
FINANCIAL ACCOUNTING FOR BUSINESS 1992/1993
FINANCIAL ACCOUNTING V 2006/2007 2005/2006 2000/2001 1999/2000 1998/1999 1997/1998 1996/1997 1995/1996 1994/1995 1993/1994
MANAGEMENT ACCOUNTING 2004/2005
MANAGEMENT ACCOUNTING FOR BUSINESS 1993/1994 1992/1993
RESEARCH METHODS 2022/2023


Supervision


The Board Diversity And Sustainability Reporting In Malaysia.
Ph.D Completed 2022 Main Supervisor
Corporate Internet Reporting : An Investigation Of Public Listed Companies In Malaysia.
Ph.D Completed 2013 Co-supervisor
Corporate Governance And Its Effects On Risk And Cost Ofcapital: Evidence From Malaysia.
Ph.D Completed 2012 Co-supervisor
The Impact Of The Audit Committee Expertise On Audit Report Lag: Evidence From Malaysia.
Master Completed 2019 Main Supervisor
The Influence Of Corporate Governance On The Level Of Corporate Internet Reporting In Malaysia.
Master Completed 2018 Main Supervisor
The Influence Of Corporate Governance Structure On The Sustainability Reporting Of Malaysian Public Listed Firms.
Master Completed 2016 Main Supervisor
The Impact Of Corporate Governance And Ownership Structure On Audit Report Lag: Evidence From Malaysia.
Master Completed 2015 Main Supervisor
Intellectual Capital Disclosure In Annual Reports Of Islamic Banks: A Comparative Study Of Malaysia And Indonesia.
Master Completed 2015 Co-supervisor
Empirical Study On Corporate Social Responsibility In United Arab Emirates.
Master Completed 2014 Main Supervisor
Audit Committee Effectiveness And Timeliness Of Reporting:Indonesian Evidence.
Master Completed 2011 Main Supervisor
The Influence Of The Recent Global Financial Crisis On Voluntary Disclosure.
Master Completed 2011 Main Supervisor
Malaysian Accountants Perception Of Corporate Social Responsibility.
Master Completed 2008 Co-supervisor
Malaysian Accountants Perception Of Corporate Social Responsibility.
Master Completed 2008 Co-supervisor
Relationship Between Board Composition And Company Performance: Analysis Of Financial And Intellectual Capital Measures.
Master Completed 2006 Main Supervisor
Social And Environmental Reporting:Perceptions Of Non-Governmental Organisations In Malaysia.
Master Completed 2005 Co-supervisor
Corporate Governance & Corporate Failure: An Empirical Evidence Of Malaysian Public Listed Companies.
Master Completed 2005 Co-supervisor


Research Projects


Completed
2020 - 2022 Corporate Performance and Accountability: Post MCCG (2017)
2018 - 2019 Establishment of Bachelor Program in Accounting at Kabul University
2017 - 2019 Corporate Board And Sustainability Reporting in Malaysia
2017 - 2019 Establishment of Accounting Department at the Economics Faculty of Kabul University Offering Bachelor Degree in Accounting
2015 - 2019 Modelling the Effect of Shari?ah Governance, Risk Governance and Corporate Governance in Predicting Risk-Taking Behaviour of Malaysian Islamic Banks
2013 - 2016 Modeling Corporate Performance in Malaysia: Extending Corporate Governance to Include Ethical Considerations
2011 - 2013 Board Of Directors And Corporate Performance In Malaysia
2009 - 2011 The Effect of Ethical Orientation, Organizational Culture and Code of Ethics on Accountants' Ethical Judgment: The Malaysian Scenario
2009 - 2011 Risk Management in Malaysian Corporation
2007 - 2009 Corporate Governance, Disclosure and Performance in Malaysia
2006 - 2007 Original Title: A Study on Preparers? and Users? Perceptions of Corporate Annual Reports in Malaysia New Title: The Importance and Usefulness of Corporate Annual Reports in Malaysia: Views of Preparers and Users
On-Going
2016 - Present Modelling Risk-Taking Behaviour of Islamic and Conventional Banks


Publications


Article

2023 The quality of government as a determinant of tax compliance behaviour: a proposed model for Bangladesh. International Journal of Accounting, Finance and Business, 8 (50) pp. 513-528
2021 Factors influencing ethical judgements of accounting practitioners: some Malaysian evidence. International Journal of Social Economics, 48 (3) pp. 384-398
2021 Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian Shari'ah compliant companies. International Journal of Business and Society, 22 (2) pp. 960-984
2020 Governance and ownership in Malaysia: their impacts on corporate performance. Asian Journal of Accounting Research, 5 (2) pp. 285-298
2020 The influence of corporate governance structure on sustainability reporting in Malaysia. Social Responsibility Journal, () pp. 1-31
2020 The influence of corporate governance structure on sustainability reporting in Malaysia. Social Responsibility Journal, () pp. 1-28
2019 Sustainability reporting and board diversity in Malaysia. International Journal of Business, Economics and Law, 18 (6) pp. 91-99
2019 Sustainability reporting in Malaysia-the extent and quality. International Journal of Academic Research in Business and Social Sciences, 9 (5) pp. 816-835
2018 The role of intangible assets and liabilities in firm performance: empirical evidence. Journal of Applied Accounting Research, 19 (1) pp. 42-59
2016 A comprehensive analysis of corporate internet reporting practice in Malaysia. International Business Management, 10 (18) pp. 4243-4249
2016 Corporate internet reporting within malaysian economic sectors. International Journal of Economics and Management, 10 (2) pp. 379-389
2015 Corporate Internet reporting in emerging economic countries: the Malaysian perspective. Pertanika Journal of Social Science & Humanities, 23 (September) pp. 73-88
2015 The influence of a business ethics course on ethical judgments of Malaysian accountants. Journal of Asia Business Studies, 9 (2) pp. 147-161
2015 The influence of corporate governance and organizational capacity on the performance of Malaysian listed companies . Mediterranean Journal of Social Sciences, 6 (3) pp. 27-33
2014 Board of directors and performance of Malaysian companies. International Journal of Managerial and Financial Accounting , 6 (2) pp. 117-132
2014 The moderating influence of organisational capacity on the association between corporate governance and corporate performance. Procedia Social and Behavioral Sciences, 164 () pp. 76-83
2013 A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. Asian Review of Accounting, 21 (1) pp. 27-52
2013 Factors influencing corporate voluntary disclosures in Malaysia. International Journal of Managerial and Financial Accounting , 5 (4) pp. 327-349
2013 The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario. Social Responsibility Journal, 9 (2) pp. 281-297
2013 The quality and determinants of voluntary disclosures in annual reports of Shari'ah compliant companies in Malaysia. Humanomics, 29 (1) pp. 24-42
2012 Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journal, 27 (4) pp. 403-424
2012 Corporate social responsibility and corporate governance in Malaysian government-linked companies. Corporate Governance, 12 (3) pp. 292-305
2012 Intellectual capital disclosure trends: some Malaysian evidence . Journal of Intellectual Capital, 13 (3) pp. 377-397
2012 Risk management and disclosure in Malaysian corporations: managerial perceptions. International Journal of Behavioral Accounting and Finance, 3 (1/2) pp. 107-125
2012 The influence of the financial crisis on corporate voluntary disclosure: some Malaysian evidence. International Journal of Disclosure and Governance, 9 (2) pp. 101-125
2011 Ethical ideology and ethical judgments of accounting practitioners in Malaysia. Gadjah Mada International Journal of Business, 13 (2) pp. 107-123
2010 Corporate governance and voluntary disclosure in Malaysia. International Journal of Business Governance and Ethics, 5 (4) pp. 261-279
2010 Ownership structure, corporate governance and corporate performance in Malaysia. International Journal of Commerce and Management., 20 (2) pp. 109-119
2010 The importance and usefulness of corporate annual reports in Malaysia. Gadjah Mada International Journal of Business, 12 (1) pp. 31-54
2009 Voluntary disclosure in Malaysian corporate annual reports. Accountants Today, 22 (1) pp. 24-25
2008 Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders. Social Responsibility Journal, 4 (4) pp. 504-516
2007 Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. Corporate Governance, 7 (3) pp. 251-266
2006 Perpetuating traditional influences: voluntary disclosure in Malaysia following the economic crisis. Journal of International Accounting Auditing and Taxation, 15 (2) pp. 226-248
Conference or Workshop Item

2019 Sustainability reporting and board diversity in Malaysia. In: Putrajaya International Conference on Children, Women, Elderly and Disabled People 2019 (PICCWED7),
2019 Sustainability reporting in Malaysia - the extent and quality. In: International conference on Islamic Research in Management, Education, Social Science and Technology ( ICIRMEST 2019),
Book Section

2015 Intellectual capital disclosure and market valuation. In: Routledge, ISBN: 978-0-415-73782-1, pp. 67-90
2015 Intellectual capital disclosure and market valuation. In: Routledge, ISBN: 978-0-415-73782-1, pp. 67-90
2013 Corporate internet reporting: a review of historical viewpoint. In: Universiti Putra Malaysia Press, ISBN: 978-967-344-358-1, pp. 134-143
2013 Corporate internet reporting: a review of historical viewpoint. In: Universiti Putra Malaysia Press, ISBN: 978-967-344-358-1, pp. 134-143
2009 The importance and usefulness of corporate annual reports in Malaysia: views of preparers and users. In: IIUM Press, ISBN: 9789833855780, pp. 275-287
Monograph

2019 Corporate board and sustainability reporting in Malaysia. In: ,