Images Version

ARI 2010

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Table of Content
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Special Interest Group (SIG)
Activities 2010
• Ethics and Accounting Education Research Group
• Islamic Accounting & Mu’amalat Research Group
• The Need for Islamic Accounting & Auditing
• Small Medium Enterprise Research Group
• Finance Research Group
• Audit & Assurance Research Group
Consultancy , Training &
Research Secured 2010
• Consultancy & Training
• Research Grants Secured
Congratulatory Messages to PhD Graduates 2010
Snapshot of Activities 2010
Publications 2010
• Journals
• Professional Journals
• Conference Proceedings
• Books
Achievements in 2010
Special Awards 2010
ARI Forthcoming Activities
Directory of Expertise
• Foreword from Vice Chancellor
Messages
• Deputy Vice Chancellor (R & I)
• Director of ARI
• Dean , Faculty of Accountancy
Background of ARI
ARI Organisational Structure
• Photo of Member ARI & Supporting Staff
Moving on with Islamic Financial Criminology
2010 Visiting Professors at ARI
Financial Criminology Training and a Visit to the Forensic
Science Centre, Teeside University, UK
ARI Strategic Planning and Progress Report Retreat Awana
Genting
Glossaries
• Personal Finance
• Financial Criminology
• Islamic Financial Terms - Accounting, Auditing and
Governance for Islamic Financial Services
Research Centre Activities 2010
• Asia-Pacifi c Forensic Accounting Research Centre (AFARe)
• Asia-Pacifi c Centre for Sustainability (APCeS)
• Asian Management Accounting Research Centre (AMARC)
• Corporate Governance Research Centre (CGRC)
• Financial Reporting Research Centre (FRRC)
• Workshop on Forensic Accounting
• Government Linked Companies Research Centre (GLCRC)
• Public Sector Accounting Research Centre (PSARC)
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Patron:
Y. Bhg. Dato’Prof. Ir. Dr. Sahol Hamid Abu Bakar
Vice Chancellor
Universiti Teknologi MARA
Advisors:
• Associate Prof. Dr. Zaini Abdullah
Deputy Vice Chancellor (Research & Innovation)
Universiti Teknologi MARA
• Prof. Dr. Normah Omar
Director, Accounting Research Institute
• Prof. Dr. Ibrahim Kamal Abd. Rahman
Dean, Faculty of Accountancy
Managing Editor:
Dr. Hilwani Hariri
Editors:
Prof. Dr. Rashidah Abd. Rahman
Assoc. Prof. Dr. Roshayani Hj Arshad
Dr. Nawal Kasim
Assistant Editors:
Ms. Wan Mariati Wan Omar
Ms. Munirah Morad
Language Editor:
Datin Prof. Dr. Hajibah Osman
Editorial Board
Accounting Research Institute
updates
2010 & Faculty of Accountancy
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I am pleased to extend my congratulations to the Accounting Research Institute (ARI) for its commitment
in ensuring the successful publication of its annual ARI Updates, which showcases the Institute’s
accomplishments which support the cause of accounting, through research and like endeavours,
throughout 2010.
As an entity which pioneers research in Islamic Finance and Financial Criminology in the country, ARI
has done UiTM proud for the accolades given it as a HICoE, by the Ministry of Higher Education. Such
prestigious acquisition in stature in April 2010, has rightly provided ARI the impetus to pursue even
more research initiatives, innovations and consultations in both its niche areas of Islamic Finance and
Financial Criminology.
Such proactive and productive stance certainly augurs well for UiTM in its quest to be at par with
the best in the world in the realm of academia, particularly with regards to research and innovation. I
am hopeful that ARI will continue to do justice to the recognition bestowed upon it by the MOHE, by
enhancing its research endeavaours and by continuing to be the fount from which advancements are
made in its niche areas.
I would like to see ARI’s multi-disciplinary collaborations within UiTM and with other institutions,
academic or otherwise, at home and abroad, translate into deliverables and outcomes which will
ultimately put UiTM and Malaysia on the world map vis-à-vis Islamic Finance and Financial Criminology.
It will indeed be a moment to be proud of when ARI’s experts and expertise become signature items
which help enhance the performance and operations of regulatory bodies, government agencies as
well as international organisations.
Indeed, ARI’s capability to produce high quality research through its pool of researchers has attracted
these strategic alliances, and such partnerships are certainly vital and add value to the role of UiTM in
contributing towards the well-being and success of the nation. This is in tandem with the government’s
objectives of creating value for money on research fundings and research fi ndings, as Research and
Development moves beyond the domain of academia, into the wider spectrum of society, for the benefi t
of the people and the country.
I believe ARI will continue to be on track in the pursuance of excellence in research, innovation and
commercialisation. Ultimately, it is my wish to see ARI assume the role of the preferred source of
reference in the areas of Islamic Finance and Financial Criminology at home and beyond the shores
of Malaysia.
Dato’ Professor Ir. Dr. Sahol Hamid Abu Bakar
Foreword from Vice - Chancellor
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Message from Deputy Vice - Chancellor
Assalamualaikum and Selamat Sejahtera
It is my pleasure to congratulate ARI and all the staff at ARI for another year of excellent achievement.
Being MOHE HiCoE, that gives pride to the University. ARI is THE only non- Science and Technology
(S & T) Center of Excellence that will indeed, put UiTM on the world map.
The establishment of ARI as HICoE creates a strong impetus to research activities in UiTM.
ARI fundamental research activities strongly focus on Islamic Financial Criminology. In particular,
the centre
will
spearhead the development of human capital through the Graduate Research
programmes,enhancing quality articles in the refereed journals, prosper national and international
networking and linkages, ARI was achieve excellence in the innovation and commercialisation of
research outputs and managing UiTM’s Intellectual Property.
To be a role-model institute for others to evaluate, ARI needs to be a leading research centre in Islamic
Financial Criminology, pooling expertise from various fields (multi-disciplines) and countries to stimulate
competitive research, generate research outcomes that will enhance knowledge.
UiTM is committed to invest in human capital and infrastructure to support knowledge generation,
innovation and disseminating the outcomes for social and economic development towards the high
income economy. The management of UiTM will continuously support ARI, ensuring that ARI be the
leading institution in Islamic Financial Criminology recognised internationally.
Professor Dr Zaini Abdullah
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Alhamdulillah, a year has passed by since ARI was recognised as a HICoE. Personally, I believe,
that being a HICoE is an honour entrusted upon us.
But more importantly,
it
represents great
commitment and responsibility by all ARI members. We must ensure that we deliver the results.
ARI’s new research focus is in the niche area of Islamic Financial Criminology (IFC). IFC has been
“assigned” to ARI by the Ministry of Higher Education and the government. In essence, IFC comprises
two broad research agendas:
(i)
Islamic Finance & Accounting and
(ii)
Financial Criminology.
Research in Islamic Finance & Accounting directly supports the government agenda of making
Malaysia a global hub in Islamic Finance & Accounting. At the same time, research in financial
criminology would make ARI a global reference centre in forensic accounting and anti-fraud initiatives.
One of the most important strategic directions for ARI is to establish alliances and partnerships with national
and international agencies. ARI’s first year as a HICoE saw many strategic alliances being forged. At the
national level, ARI undertook research collaboration with agencies such as JAKIM, IKIM, YAPEIM, Zakat
Centres, Baitulmal, INCEIF, ISRA, UIA, IBFIM, Securities Commission, PDRM, Financial Intelligence Unit
(BNM), SSM, IIM, IIA, MIA, MAREF and accounting professional bodies. On the international front, through
the Vice Chancellor Special Projects (VCSP) we have successfully initiated research collaborations with the
International Centre for Political Violence & Terrorism Research (ICPVTR), Nanyang Technological University
Singapore, National Taiwan University (NTU), University of Teesside (UK), University of East London,
University of Bahrain and the Association of Certified Anti Money Laundering Specialists (ACAMS, USA).
On a personal note, I wish to thank the Vice Chancellor of UiTM and his top management team for
giving their undivided support to ARI. Through some additional budget given to us, ARI was able to
appoint four new visiting professors whose research interests were in Islamic Financial Criminology.
The fellowship programme at ARI has doubled in 2010 and I also wish to thank many deans who
have “given” their researchers to us. I promise that the fellowship programme will produce “Win-
Win” products. To all ARI researchers, my greatest appreciation goes to all of you. You are the best.
Our first year deliverables are fairly commendable: research publications, external research grants,
international linkages, post-graduate students,
all
have increased tremendously. Thank you
…..
Professor. Dr. Normah Hj. Omar
Message from Director,
Accounting Research Institute
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Assalamualaikum and Selamat Sejahtera
The Faculty of Accountancy is proud to be closely associated with the Accounting Research Institute
(ARI), which has been identifi ed by MOHE as one of Malaysia’s prestigious Ministry of Higher Institution
Centres of Excellence (HICoE). It is heartening to note that ARI, in striving to be the nation’s centre
of excellence for research and development, has in the past year successfully undertaken several
fundamental projects in various contemporary accounting related areas including Forensic Accounting,
Islamic Finance and Financial Criminology. As one of MOHE’s HICoE, ARI also aims to become a
leading international reference centre in Islamic Financial Criminology.
The Faculty of Accountancy’s close association with ARI has helped build the current research culture
found at the faculty. Besides motivating faculty members, ARI has provided great opportunities for
faculty members to pursue their research interests. In recognition of the faculty member’s commitment
to research, the Vice Chancellor has openly declared the Faculty of Accountancy as a Research Faculty.
This recognition signifi es building excellence in research and publication among faculty members who
are also ARI members.
As a newly established Research Faculty, the Faculty of Accountancy will initiate and set up a
‘T eaching and Learning Research Centre’ to promote the development of the accounting profession,
both academically and professionally. This new centre, which will focus on teaching and learning
accounting research issues, will complement the other centres currently under ARI. With the setting up
of the ‘Teaching and Learning Research Centre’ the faculty can continue to innovate by advancing its
knowledge and capabilities beyond its current expertise. Faculty members are strongly encouraged to
make use of the various research grants to undertake research work on various teaching and learning
issues.
I wish ARI continuous success in the future. I believe together, the Faculty of Accountancy and ARI can
achieve greater heights in the near future. The close team-work and cooperation between the Faculty
of Accountancy and ARI would also add value for the future of the accounting profession.
Professor Dr Ibrahim Kamal Abdul Rahman
Message from Dean, Faculty of Accountancy
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Background of ARI
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Prior to the year 2000, research activities at the Faculty of Accountancy were very much informal and individual-driven. Individual researchers would get
together and apply for some research grants either from UiTM or from accounting professional bodies such as the Malaysian Institute of Accountants
(MIA), the Association of Chartered and Certifi ed Accountants (ACCA), The Chartered Institute of Management Accountants (CIMA), The Malaysian
Institute of Certifi ed Public Accountants (MICPA) or the Australian Certifi ed Practicing Accountants (CPA Australia). As the groups get larger, researchers
formed a team-based Special Interest Groups (SIGs). The emphasis of each SIG then was to conduct at least three research projects and to produce fi ve
publications per year.
By early 2002, with an encouraging number of researches being completed and the number of publications achieved, the fi rst SIG was ready to be
upgraded to a research centre. The group was also aware that to be effective, the research centre must be based on collaboration with the industry. As
the Malaysian Institute of Corporate Governance was just newly established then, it too needed a partner to spearhead its governance-based research
activities. Hence, a perfect partnership, the UiTM-MICG Corporate Governance Research Centre (CGRC) was formed. Between the years 2002 and
2003, two more research centres were formed. The UiTM-ACCA Financial Reporting Research Centre (FRRC) and the CIMA-UiTM Asian Management
Accounting Research Centre (AMARC) were established following the successful model adopted by CGRC.
By early 2004, a more formal and structured mechanism was proposed to coordinate the activities of the three research centres. At the same time, UiTM
created the post of a second Deputy Dean (Research and Quality). An Accounting Research Academy (ARA) was formed and the Deputy Dean was
made responsible to coordinate ARA
’s activities, especially those which involved the external parties from the industry. Nevertheless, since ARA was an
informal entity, its establishment was not recognised by UiTM and the Academy was not allocated with support staff. At the end of 2005, ARA was further
upgraded to a research institute known as ARI. ARI’s formation was formally approved by MOHE in January 2006 and in the same month, a new Director
post was created and approved by UiTM for ARI. ARI was also allocated with offi ce space to house its resource centre, meeting room, researchers’ room
and a computer laboratory. The most important feature of this new entity was the appointment of administrative staff and research assistants to support
ARI’s activities. By middle of 2007, ARI was invited by MOHE for possible consideration to be recognised as the ministry’s centre of excellence. A few
more research centres namely Asia-Pacifi c Centre for Sustainability (APCeS – a collaboration with ACCA), the Public Sector Accounting Research Centre
Background of the Accounting Research
Institute (ARI)
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(PSARC – a collaboration with CPA Australia), the Asia-Pacifi c Forensic Accounting Research Centre (AFARe) and the Government-Linked Companies
Research Centre (GLCRC) were formed. Several SIGs: Islamic Accounting & Muamalt, Accounting Information System, Accounting Education & Ethic,
Intellectual Capital & Knowledge Management, Finance and Audit & Assurance provide additional support for ARI to grow to greater heights.
Today, the Accounting Research Institute (ARI) is one of the six Higher Institutions’ Centres of Excellence (HICoE) recognised by the Malaysian Government
through the Ministry of Higher Education (MOHE). Though ARI focuses on its niche fundamental research in the area of Islamic Financial Criminology, the
research centres and SIGs continue to work closely with the Faculty of Accountancy to explore new research areas.
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ARI Organisational Structure
Research Centres
CIMA-UiTM Asian Management Accounting
Research Centre (AMARC)
Prof Dr Suzana Sulaiman
UiTM-CPA (Australia) Public Sector
Accounting Research Centre (RSARC)
Assoc Prof Dr Nafsiah Mohamed
UiTM-ACCA Asia-Pacifi c Centre
for Sustainability (APCeS)
Assoc Prof Dr Faizah Darus
Asia-Pasifi c Forensic Accounting
Research Centre (AFARe)
Prof Dr Rozainun Abd Aziz
UiTM-ACCA Financial Reporting
Research Centre (FRRC)
Assoc Prof Dr Roshayani Arshad
UiTM-MICG Corporate Governance
Research Centre (CGRC)
Dr Hilwani Hariri
Government Linked - Companies
Research Centre (GLCRC)
Dr Azmi Abdul Hamid
Special Interest Groups (SIG)
Ethics and Accounting Education Research Group
Assoc Prof Dr Nor Hanim Sulaiman
Auditing & Assurance Research Group
Assoc Prof Dr Zuraidah Mohd Sanusi
Finance Research Group
Assoc Prof Dr Mohd Nizal Haniff
SME Research Group
Assoc Prof Dr Noraini Mohamad
Accounting Information System Research Group
Dr Intan Salwani Mohamed
Intellectual Capital & Knowledge
Management Research Group
Dr Kalsom Salleh
Islamic Accounting & Muamalat Research Group
Dr Nawal Kasim
ARI Associates
• Prof Dr Ibrahim Kamal Abd Rahman
• Prof Dr Muhd Kamil Ibrahim
• Assoc Prof Dr Norzaidi Mohd Daud
• Assoc Prof Dr Norashikin Ismail
• Assoc Prof Dr Erlane K Ghani
• Dr Indra Devi
• Dr Ganesan
• Roszana Tapsir
• Seri Ayu Masuri Md Daud
• Norlaila Abdullah
• Ahmad Saiful Azlin Putih Salin
• Nurul Husna Harun
Associate Research Fellows
• Assoc Prof Dr Noraini Mohamad
• Assoc Prof Dr Nik Kamaruzzaman Abdulatiff
• Assoc Prof Dr Rohana Othman
• Dr Maheran Zakaria
• Dr Nawal Kasim
• Dr Norli Ali
• Dr Intan Salwani Mohamed
Research Fellows
• Prof Dr Rashidah Abd Rahman
• Assoc Prof Dr Wee Shu Hui
• Assoc Prof Dr Roshayani Arshad
• Assoc Prof Dr Mohd Nizal Haniff
• Assoc Prof Dr Lai Ming ling
• Dr Rashid Ameer
• Dr Radiah Othman
• Dr Hilwani Hariri
• Habibah Kiprawi
Stenographer
Hamidah Awal
Executive Offi cer
Wan Mariati Wan Omar
Research Offi cer
Munirah Morad
Assistant Research Offi cer
Aziah Nasir
Deputy Director of ARI
Prof Dr Rashidah Abd Rahman
Director of ARI
Prof Dr Normah Omar
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Seated from Left: Dr. Azmi Abdul Hamid, Assoc. Prof. Dr. Mohamed Azam Mohamed Adil, Assoc. Prof. Dr Roshayani Hj. Arshad, Prof. Dr. Rashidah Abdul Rahman,
Prof. Dr. Normah Hj. Omar, Prof Dr Rozainun Abdul Aziz, Dr. Hilwani Hariri, Dr. Nawal Kasim and Dr. Rashid Ameer.
Standing from Left: Assoc. Prof. Dr. Nor Hanim Sulaiman, Ms Wan Mariati Wan Omar, Dr. Radiah Othman, Assoc. Prof. Dr. Rohana Othman, Dr. Siti Khadijah
Ab Manan, Assoc. Prof. Dr. Wee Shu Hui, Assoc. Prof Dr Pok Wee Ching, Ms Habibah Kiprawi, Assoc. Prof. Dr. Zaiton Hamin and Ms Aziah Nasir.
Research Centres/ SIGs/ Fellows
Supporting Staff and Research Assistants
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“Some people see things as they are and ask why.
Others dream things that never were and ask why not.
What your mind can conceive and believe, it can achieve”
Anonymous
The date: 1 April 2010; The venue: Main Ballroom, Putrajaya International Convention Centre (PICC), The time: 2.00 pm; The guest of honour: The Prime
Minister of Malaysia, YAB Dato’ Seri Mohd Najib Razak. The event: The honorable Prime Minister announcing the recognition of Accounting Research
Institute (ARI) as one of the six National Higher Institutions’ Centre of Excellence (HICoE). The Awards: HICoE grants amounting RM3.0 million per
year for the next three years. We were all ecstatic. Then, it was announced that ARI is to focus on a specifi c niche research agenda: Islamic Financial
Criminology. But what is Islamic Financial Criminology (IFC), Our journey as a HICoE began…
Research in IFC was entrusted upon us as part of the government’s long term agenda in making Malaysia a leading global hub in Islamic Finance. At the
same time, the government is also concerned with the alarming statistics in fi nancial crimes. As a HICoE, ARI has been chosen to lead two very important
research areas: (i) Islamic Finance & Accounting and (ii) Financial Criminology. Basically, ARI has no major problem in conducting research in fi nancial
criminology; as it has always been our forte. Besides, IFC is supported by one of ARI’s seven research centres: Asia-Pacifi c Forensic Accounting Research
Centre (AFARe). In addition, we have been offering post graduate programmes in forensic accounting & fi nancial criminology since 2006.
ARI members were initially skeptical if we could lead research in Islamic Finance & Accounting. One of the questions we asked ourselves was “How do we
start from here?”, We have been given a timeline: A Regional HICoE by the end of 2012 and a Global HICoE by the end of 2015. It is indeed a “tall order”,
but we must persevere. After much deliberations, we decided that it would be wise if we could visit and discuss with related agencies whose “core business”
is either Islamic fi nance & accounting or/and fi nancial criminology. With the help of several researchers from the university’s Centre of Islamic Thought and
Understanding (CITU), we set up a special interest group in Islamic Accounting & Muamalat (IAM). Through this newly formed special interest group, we
visited several Islamic institutions such as the Department of Islamic Development Malaysia (JAKIM), Institute of Islamic Understanding Malaysia (IKIM),
Yayasan Pembangunan Ekonomi Islam Malaysia (YaPEIM), International Shari’ah Research Academy for Islamic Finance (ISRA), International Centre for
Education in Islamic Finance (INCEIF), Islamic Banks and Zakat Centres.
A Proud Moment:
HICoE Launching on 1st
April 2010 at the Putrajaya
International Convention
Centre (PICC)
Moving on with Islamic Financial Criminology
By Prof Dr Normah Hj Omar
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In the area of financial criminology, we also visited relevant organisations which include professional bodies, regulatory & enforcement agencies, banks and
government/statutory bodies. Our first few visits had included agencies such as the Financial Intelligent Unit (FIU) of Bank Negara Malaysia, the Securities
Commission (SC), the Royal Malaysian Police (PDRM), the Association of Fraud Examiners (ACFE), the Attorney General Chambers (AG Chambers),
the Auditor & Accounting General Offices and the Malaysian Institute of Accountants (MIA). The visits have been very fruitful. In 2010, ARI has also been
visited by two reputable organisations for possible collaboration – Deloitte (one of the Big Four accounting firms) and the Association of Certified Anti-
Money Laundering Specialists (ACAMS). For the first year (2010) our IFC research collaborations had basically involved a lot of national agencies and at
least two international partners at the Asian level.
Five very significant activities wrapped up ARI’s first milestone (as a HICoE ) for 2010: A research retreat in July 2010 at the Bukit Tinggi Resorts;
an International Conference in Financial Criminology held on 14-15 December 2010; publication of the Malaysian Accounting Review Journal – special
issue in December 2010, ARI’s five-year (2011 to 2015) strategic planning meeting in December 2010 and two international research collaboration visits.
The Bukit Tinggi Research Retreat brought together thirty ARI researchers - comprising research fellows, associate fellows and ARI associates – to discuss
our research direction. Premised on the need to build a strong research foundation in our newfound niche in Islamic Financial Criminology, we set an
important criterion that all research projects must involve at least one research partner from among the practitioners and professionals. As a result, a
Islamic
Finance &
Accoun�ng
JAKIM
IKIM
Baitulmal
YAPEIM
ISRA
INCEIF
Islamic
Banks
Pusat
Zakat
IBFIM
IIUM
CITU
Financial
Criminology
FIU BNM
IPN
MIA
SC
PDRM
Accountant
General
Auditor
General
AG
Chambers
Big Four
Other
Agencies
MACC
Visit by Delloitte
Visit to ACAMS
Islamic
Finance &
Accoun�ng
JAKIM
IKIM
Baitulmal
YAPEIM
ISRA
INCEIF
Islamic
Banks
Pusat
Zakat
IBFIM
IIUM
CITU
Financial
Criminology
FIU BNM
IPN
MIA
SC
PDRM
Accountant
General
Auditor
General
AG
Chambers
Big Four
Other
Agencies
MACC
Visit to JAKIM
Visit to IKIM
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total of thirty seven (37) research proposals: 23 on Islamic Finance & Accounting and 14 on Financial Criminology. It was also decided during the Retreat
that each research project would produce several “spin-offs” in the forms of (i) publication in indexed journals, (ii) publication in indexed proceedings, (iii)
publication of concept papers, (iv) presentation at conferences and (v) innovation.
The International Conference on Financial Criminology (ICFC) is a yearly event organised by the Asia-Pacifi c Forensic Accounting Research Centre
(AFARe). Since its inception in 2008, ICFC has received signifi cant support both from prospective participants and practitioners. The 3rd ICFC was held
in early December 2010 in collaboration with the Companies Commission of Malaysia (CCM) and ACAMS. Themed “Deterring Fraud from the Perspective
of Islam”, the conference had attracted many international participants from as far as Nigeria, Hong Kong, UK, Singapore and Indonesia. More than
300 participants took part in the two-day event. It was also during the conference that ARI launched the publication of a special issue of the Malaysian
Accounting Review (MAR) with a special theme of “Islamic Financial Criminology”. A total of thirteen concept papers on Islamic Financial Criminology were
published.
International Conference in Financial Criminology 2010
Launching of MAR Journal Special Issue
Bukit Tinggi Research Retreat
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In view of our long term commitment to drive ARI to greater height, ARI members went for another Retreat to discuss our strategic plan for the next fi ve
years. It was at the Awana Retreat 2010 that ARI members deliberated, discussed, planned and drew our Five-Year Strategic Planning 2011 to 2015. In
tandem with the required Key Performance Indicators (KPI) that ARI has to fulfi ll, ARI Strategic Planning 2011-2015 drew two separate agendas for ARI as
a whole (more generic) and ARI HICoE (with specifi c focus on Islamic Financial Criminology).
ARI Strategic Planning 2011 - 2015
For our generic agenda, ARI works closely with the Faculty of Accountancy
through our seven research centres and seven special interest groups.
The heads of respective research centres (FRRC, CGRC, AMARC,
PSARC, GLCRC, AFARe and APCeS) and SIGs (IAM, SME, IAS, Audit,
Finance, ICKM and Ethics/Accounting Education) working collaboratively
with other faculty members. ARI HICoE on the other hand is supported
by
its
three categories of membership: Research Fellows, Associate
Research Fellows and ARI Associates. These researchers drive ARI’s
niche research in Islamic Financial Criminology. In 2010, ARI received
membership support from other UiTM faculties such the Centre of Islamic
Thoughts & Understanding (CITU), Faculty of Business management, the
Faculty of Law and the Faculty of Information Management. There are also
members from UiTM state campuses – UiTM Johor, UiTM Perak, UiTM
Pahang, UiTM Kedah and UiTM Perlis.
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To spearhead its international participation, ARI HICoE initiated two research visits in 2010. The fi rst visit was to the Management Accounting Centre,
National Taiwan University (NTU). NTU was chosen due to its reputable position in the Times Higher International Ranking. The two institutions have
agreed to undertake a collaborative research project entitled “Characteristics of Target Costing and Dynamic Capabilities of Target Costing Adopters:
A Comparative Analysis of Six Asia-Pacifi c Countries”. The research project is supported by the Vice Chancellor ’s Special Project (VCSP).
ARI’s second visit was to the International Centre for Political Violence & Terrorism Research (ICPVTR), Nanyang Technological University, Singapore.
ICPVTR is a leading international research centre that leads research in countering economic crimes and terrorism fi nancing. ARI and ICPVTR are
involved in a joint research project entitled “Non-Profi t Organisations (NPOs) Transparency and Accountability: Mechanism for Anti-Money Laundering
Initiatives”.
International
Research
Visit to ICVPTR, NTU,
Singapore
International
Research
Visit to National Taiwan
University
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Professor Behnaz Z. Quigley
Our distinguished visiting professor, Professor Behnaz Z. Quigley, a Professor of Accounting, from the School of Business Administration,
Marymount University USA was attached at ARI during the period of 6 to 21 August 2010. Mrs MJ, her research assistant, was also here with us to
help Professor Behnaz with her research and publication projects.
Among the achieved agendas of her visit include:
a. involved 3 collaborative research projects with ARI members
b. organised 2 research publication workshops with lecturers and post graduate students
c. edited and co-authored 10 journal articles with students and staff
d. had 4 meetings with several UiTM SIFE team leaders to discuss their SIFE presentation at the World Cup
As a result of Professor Behnaz’s visit, 3 papers from ARI have been accepted for publication in the Washington Business Research Journal, and
a few more are under review with various refereed journals. She also has 3 on-going research projects with ARI members.
2010 Visiting Professors at ARI
By Prof. Dr. Rashidah Abdul Rahman
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Professor Omar Masood
Professor Omar Masood, our visiting professor from the University of East London, United Kingdom spent a fruitful two-week visit with us at ARI
from 7 to 20 December 2010. He has an impressive credential particularly in Islamic Finance and Risk Management.
Among the activities that kept him busy during his stay with us include:
a. presenting a paper during a half-day seminar at IBFIM, co-organised between ARI & IBFIM.
b. giving a presentation on Islamic Finance to ARI staff and post graduate students
c. setting involved as one of the forum panelists during our International conference on
Financial Criminology , held at SSM on 15 December 2010
d. discussing possible paper publications and joint-supervision with staff and post graduate students
e. establishing collaborative research projects with ARI members
f. taking part in our strategic planning retreat at Bukit Tinggi on 18-19 December 2010
The highlight of his visit was the time spent with ARI members during our strategic planning retreat at Bukit Tinggi. He gave impressive and
informative presentation on ways to attain international grants and off-shore post graduate programmes, and to enhance ARI international linkages.
As a result, ARI and the Faculty of Accountancy are in the midst of formalising and seeking approval from UiTM’s top management for the off-shore
post graduate programme in Dubai. Professor Omar is currently co-supervising 2 Master by research students and 1 PhD student, and has 3 on-
going research projects with ARI members.
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In March 2010, I went to the United Kingdom for eight days to participate in a training programme at the Fraud & Corruption Summit 2010. The training
programme, which was held in London was jointly organised by the MIS Training Institute and other agencies such as the World Check and Septia Group.
Keynote speeches were deliberated by fi ve renowned anti-fraud specialists: (i) Mr Stephen Harrison, Director of Enforcement, National Fraud Authority, UK,
(ii) Mr Andrew Jennings, Investigative Reporter & Author, Specializing in Corruption in the Sports World (FIFA) UK, (iii) Mr Mark Babington, Director & Head
of the Fraud Practice Network, UK, (iv) Ms BSD Sanga, Economic and Financial Crimes Commission of Nigeria and (v) Lady Olga Maitland, CEO Money
Transfer International. International participants who came from more than fi fty countries were exposed to real-life fraud and corruption cases. The training
programme includes lecture, hands-on workshop, drama, forum and sharing-sessions. Through case study evaluations, we learned new techniques or
new world strategies for fraud prevention, detection and deterrence.
Whilst in London, I also took the opportunity to visit the Teesside University at Middleborough, located on the North East side of the United Kingdom. At
that time, Teesside University was just being named as “University of the Year” by the Times Higher (THES). One of the most prominent research centres
at Teesside University is the Forensic Science Research Centre (FCRC). FCRC is jointly managed by renowned forensic science researchers/professors
and forensic investigators. What is unique about the centre is its close collaboration with the police department in the UK. In fact I was told that the crime
rate within the Middleborough area is one of the lowest in the country. Besides being equipped with different types of forensic laboratories, the centre has
also built two crime scene houses. The university has converted two student residential houses into CSI laboratory. The Crime Scene House is divided into
several “locations” such as living room, child room, garage, kitchen, bedroom, attic, bathroom, storage area, dark room etc. Students are readily exposed
to different “real-life” situations involving different kinds of crimes. Even lectures are held within the crime scene houses.
In addition to the normal crime scene investigation, FSRC dedicates one specifi c department to handle cases involving fi nancial criminology. The centre
has a dedicated computer laboratory that keeps relevant fi nancial databases used in fi nancial investigations.
Financial Database
Laboratory
Financial Criminology Training and a Visit to the
Forensic Science Centre, Teesside University, UK
By Prof. Dr. Normah Omar
Fraud & Corruption
Summit 2010
Crime Scene
House
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ARI Strategic Planning and Progress Report
Retreat Awana Genting, 17-19 December, 2010
Congratulations to all ARI members!!!
ARI have successfully completed our strategic plan for 2011-2015, conducted on 17 to 19 December 2010 at Awana Genting Highlands Golf and Country
Resorts. We were much honored to have our Dean, Prof Dr. Ibrahim Kamal Abd. Rahman, as well as one of ARI visiting professor, Professor Dr. Omar
Masood from University of East London to join us at the venue.
The weekend session saw many strategies being proposed.
Amongst
others,
the
members
suggested
networking,
collaborations/linkages with other universities or industries,
promotion, road show, increase number of supporting staff,
training for members.
The retreat focused on ARI strategic plan for 2011-2015 which mainly centred on the eleven (11) KPIs of HICoE. They are:
1. Number of PhD students enrolled & supervised by members of your centre/group
2. Number of Master students (by research) enrolled & supervised by members of your centre/group
3. Number of Research projects
4. Number of Principal/lead Researchers
5. Amount of external research grants (excluding those internally generated from UiTM)
6. Number of research collaborations/linkages
7. Number of articles published in indexed journals (ISI/SCOPUS)
8. Number of papers presented and published in indexed proceedings (ISI/SCOPUS)
9. Number of other non-indexed publications
10. Number of innovation (products/copyright/patents/licensing)
11. Amount of gifts/endowment received (monetary value or in kind) from external bodies
By Dr Norli Ali
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Amortisation
This is the process of reducing an outstanding debt by making regular
payments that include both principal and interest until a loan is eventually
repaid.
Asset Allocation
This refers to the placement of a certain amount of an individual’s
investment capital within different types of asset classes.
Bankruptcy
This is a court order given when someone cannot pay his debts. The court
will appoint an offi cial receiver who takes control of his money and property
and deals with his creditors
Budget
This is a plan for spending and saving money that balances household
income and expenses.
Cash Flow
This is a record of all the money coming in, minus any payments as they
are made. If your receipts are bigger than your payments, you have a net
cash infl ow. If your receipts are less than your payments, you have a net
cash outfl ow. For example, households that spend more than they earn
have negative cash fl ow.
Credit Card
This is a plastic card issued by a fi nancial institution indicating that an
account has been established to make purchases or cash advances in
exchange for future payment and a fee called interest. Credit cards are
available from most banks, and allow you to borrow money up to a certain
limit. When you buy something with your credit card, the amount you spend
is added to your total borrowing. If you don’t repay the full amount, you will
start paying compound interest, which will build up each month.
Compound Interest
The usual type of interest paid on savings and loans, based on the capital
plus the interest already paid so far, so the savings or the loan will grow
by increasing amounts. Interest could be credited daily, monthly, quarterly,
semi-annually, or annually on both principal and previously credited
interest.
Consumer Credit Counseling
This is an organisation that assists debtors in establishing a healthier
financial picture. Typically, the focus is on establishing a workable budget
and developing a reasonable debt repayment plan.
Credit Report
A report issued by a credit reporting agency that indicates how a person
has used credit in the past. It is generated from data provided by creditors
and public records upon the request of consumers, creditors, and others
with a legitimate business reason to check the report.
Financial Planner/Financial Advisor
This is a professionally qualifi ed expert who can provide fi nancial advice
and assistance to an individual or family, taking into account their situation,
to help them meet their fi nancial needs and life goals. Services include
providing strategies for investments, tax planning, retirement planning and
estate planning.
Inflation
This is an economic phenomenon in which there is a continual increase
in the general level of prices. This represents the erosion of purchasing
power over time through an increase in the cost of goods and services.
Over time, a given amount of money will buy fewer goods and services.
Personal Finance Glossary
By Assoc Prof Dr Mohd Nizal Haniff
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Life Insurance
A contract with a life insurance company where a policyholder pays a
premium in exchange for an amount paid to his or her benefi ciaries in the
event of death. Life insurance is not needed by everyone but should be
purchased by anyone with fi nancial dependents.
Loan Shark
This refers to anyone who lends money without having a license from
the authority. They charge extremely high rates of interest and often use
threats and violence to get more money if payments are missed.
Market Risk
This is the risk that the price of investments will be affected by the volatility
of fi nancial markets in general.
Mortgage
A mortgage is a specifi c type of loan, provided by a bank, a mortgage
company or other
financial institutions, that helps you buy or build a
residential or commercial property. The property is then used to secure the
loan until it is repaid. When a property is used as security against a loan, it
means the lender can repossess the property and sell it to repay the loan
if loan repayments are not kept up to date.
Net Worth
This is the value of an individual’s assets (i.e. property or objects of value)
minus their liabilities (fi nancial obligations and debts owed to someone).
Personal finance
This is about the management of an individual’s fi nancial affairs, including
decisions about choosing products and services, and saving, investing,
spending and borrowing money.
Will
This is a legal document that states what people want done with their
property and other assets after they die and who they want to manage
their fi nancial affairs, settle their estate, and serve as guardian for minor
children.
Personal Finance Glossary
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Financial Criminology Glossary
By Prof. Dr. Normah Hj. Omar
Accounting Errors
Unintentional mistakes in fi nancial statements. Accounted for by restating
the prior-year fi nancial statements that are in error.
Accounting Irregularities
Intentional misstatements or omissions of amounts or disclosures in
financial statements done to deceive fi nancial statement users. The term
is used interchangeably with fraudulent fi nancial reporting.
Aggressive Capitalisation Policies
Capitalising and reporting as assets signifi cant portions of expenditures,
the realisation of which requires unduly optimistic assumptions.
Bill and Hold Practices
Products that have been sold with an explicit agreement that delivery will
occur at a later, often yet-to-be determined, date.
Book Income
Pretax income reported on the income statement.
Creative Accounting Practices
Any and all steps used to play the fi nancial numbers game, including the
aggressive choice and application of accounting principles, both within
and beyond the boundaries of generally accepted accounting principles,
and fraudulent fi nancial reporting. Also included are steps taken toward
earnings management and income smoothing.
Earnings Management
The active manipulation of earnings toward a predetermined target. That
target may be one set by management, a forecast made by analysts, or
an amount that is consistent with a smoother, more sustainable earnings
stream. Often, although not always, earnings management entails taking
steps to reduce and “store” profi ts during good years for use during slower
years. This more limited form of earnings management is known as
income smoothing.
Financial Covenant
A feature of a debt or credit agreement that is designed to protect the
lender or creditor. It is common to characterise covenants as either positive
or negative covenants. A positive covenant might require that the debtor
maintains a minimum amount of working capital. A negative covenant
might limit dividend payments that may be made.
Financial Shenanigans
Actions that intentionally distort a company’s reported fi nancial performance
and fi nancial condition. They range from benign (changes in accounting
estimates) to egregious (fraudulent recognition of bogus revenue).
Financial Numbers Game
The use of creative accounting practices to alter a
financial statement
reader’s impression of a fi rm’s business performance.
Materiality
A characterization of the magnitude of a fi nancial statement item’s affect on
a company’s overall condition and performance. An item is material when
its size is likely to infl uence decisions of investors or creditors.
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Nonrecurring Items
Items that do not appear with any regularity but are not considered to be
unusual. If an item is judged to be both nonrecurring and unusual, then it
should be classifi ed as extraordinary.
Operating Income
A measure of results produced by the core operations of a
firm. It is
common for both recurring and nonrecurring items that are associated with
operations to be included in this measure. Operating income is typically
found in multistep income statements and is a pre-tax measure.
Restructuring Charges
Costs associated with restructuring activities, including the consolidation and/
or relocation of operations or the disposition or abandonment of operations
or productive assets. Such charges may be incurred in connection with
a business combination, a change in an enterprise’s strategic plan, or a
managerial response to declines in demand, increasing costs, or other
environmental factors.
Sustainable Earnings
Reported earnings that have had the after-tax effects of all material items
or nonrecurring revenue or gain and expense or loss removed.
Terrorism Financing
The
act
of
providing
financial
support,
either
through
legitimate
or
illegitimate source, to terrorists or terrorist organisations to enable them to
carry out terrorist acts.
Financial Criminology Glossary
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Glossary of Islamic Financial Terms
Accounting, Auditing and Governance for Islamic Financial Services
By Dr Syed Musa Al - Habsi , UNIRAZAK
AAOIFI (Accounting and Auditing Organisation for
Islamic Financial Institutions)
An Islamic international autonomous non-profi t making corporate
body that prepares accounting, auditing, governance, ethics and
Shari’a standards for Islamic fi nancial institutions.
Asset
Anything that is capable of generating positive cash fl ows or other
economic benefi ts in the future either by itself or in combination with
other assets which the Islamic bank has acquired the right to own and
sell as a result of past transactions or events.
Displaced commercial risk
Relates to market factors affecting rate of return on assets in
comparison with rate of return for shareholders.
Equity investment risk
Relates to risk characteristics of equity investments in the form of
mudaraba and musharaka (including transformation
of
risks
at
various stages of investment life cycle).
Financing
Is a transaction in which mudaraba and/or musharaka used
Funds
Investment
vehicles,
which
are
financially
independent
of
the
institutions
that
establish them. Funds take the form
of
equal
participating shares/units, which represent the shareholders/unit
holders share of the assets, and entitlement to profi ts or losses.
IFSB (Islamic FinancialServices Board)
It
serves as an international-standard setting body of regulatory
and supervisory agencies that have vested interest in ensuring the
soundness and stability of the Islamic
financial services industry
(banking, capital market and insurance).
Ijarah
Is the transfer of ownership of a service for an agreed upon consideration.
Ijarah Muntahia Bittamleek
Ijarah contracts that end up with the transfer of ownership of leased assets
to the lessee.
Investment funds
Permissible by Shari’a because funds are a form of collective investment
that continue throughout their term, the rights and the duties of participants
are defi ned and restricted by the common interest, since they are related
to third parties’ rights.
Istisna’
Is a sale of contract between al-mustasni’ (the ultimate buyer) and al-sani’
(seller) whereby al-sani based on an order from almustasni’- undertake
to have manufactured or otherwise acquired al-masnoo’ (subject matter
of the contract) according to specifi cation and sell it to al-mustasni’ for an
agreed upon price and method of settlement whether that be in advance,
by installments or deferred to a specifi c future time.
Liabilities
A present obligation to transfer assets, extend the use of an asset or provide
services to another party in the future as a result of past transaction(s) or
other event(s).
Mudaraba Financing
It is a partnership in profi t between capital and work. It may be conducted
between investment account holders as providers of funds and the Islamic
bank as a mudarib.
Murabaha
Refers to the sale of goods as cost plus an agreed profi t mark up. Its
characteristic is that the seller should inform the purchaser of the price at
which he purchased the product and stipulate an amount of profi t.
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Murabaha to the Purchase Orderer
It is a sale in which two parties or more negotiate and promise each other to
execute an agreement according to which the orderer asks the purchaser
to purchase as asset of which the latter will take legal possession. The
orderer promises the purchaser to purchase the asset from him and give
the ordered a profi t thereon. The two parties would conclude a sale after
the possession of the ordered to the asset. However, the purchase may or
may not be obliged to conclude the sale.
Musharaka Financing
A form of partnership between the Islamic bank and its clients whereby each
party contributes to the capital of partnership in equal or varying degrees to
establish a new project or share in an existing one, and whereby each of
the parties becomes an owner of the capital on a permanent of declining
basis and shall have his due share of profi ts. However, losses are shared
in proportion to the contributed capital. It is not permissible to stipulate
otherwise.
Parallel Istisna’
If al-mustasni’ (the ultimate purchaser) does not stipulate in the contract
that al-sani’ (seller) should manufacture the al-masnoo’ by himself, then
al-sani’ may enter into a second istisna’ contract in order to fulfi ll his
contractual obligation in the fi rst contract. The second contract is called
parallel istisna’.
Parallel Salam
A salam contract whereby al-muslam ilahi depends, executing his obligation,
on receiving what is due to him - in his capacity as almuslam- from a sale
in a previous salam contract, without making the execution of the second
salam contract dependent on the execution of the fi rst one.
Provision
Is a contra-asset and is constituted by charges made as expenses against
income.
Rate of return risk
Relates to market factors affecting rate of return on assets in comparison
with rate of return for investment account holders.
Reserves
Is a component of equity (of either investment account holders and /or
shareholders) and is constituted by appropriations made out of income.
Salam
Purchase of commodity for deferred delivery in exchange for immediate
payment according to specifi ed conditions or sale of a commodity for
deferred delivery in exchange for immediate payment.
Shari’a review
Is an examination (by SSB) of the extent of institution’s (IFI’s) compliance,
in all its activities, with the Shari’a.
Sharia’ Supervisory Board
An independent body of specialised jurists in fi qh al-mu’amalat (Islamic
Commercial Jurisprudence) that is entrusted with the duty of directing,
reviewing and supervising the activities of the Islamic Financial Institution
in order to ensure that they are in compliance with Islamic Shari’a Rules
and Principles.
Transfer
Is the movement of assets from investment account to another investment
account (including investment funds and SPVs) by way of sale or investment
or cleaning or others.
Zakah
This means “blessing, purifi cation, increase and cultivation of good deeds.”
In Shari’a, it is an obligation in respect of funds paid for a specifi ed type of
purpose and for specifi ed categories.
Glossary of Islamic Financial Terms
Accounting, Auditing and Governance for Islamic Financial Services
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Research Centres Activities 2010
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Report on Activities of the Asia-Pacific Forensic
Accounting Research Centre (AFARe)
By Prof Dr Rozainun Abdul Aziz
The conference was attended by more than 1,000 delegates from various countries, more from
middle east, including Europe, US, Australia, Canada, India, Pakistan, Indonesia and Malaysia.
A growing interest in the middle-east in terms of Islamic products, services,
finance, markets,
standards and practices, they welcome initiatives and efforts towards this type of capacity building
as the favour is in the liquidity of the middle-east investors.
Networking Visit to The Kingdom of Bahrain and
The World Islamic Banking Conference
More than 350 participants from both the private and government sectors attended the event.
The third conference of its kind, ICFC2010 was held
at the Auditorium Tun Dr Siti Hasmah in Menara
SSM@Sentral Kuala Lumpur, Malaysia, on 14 to 15
December 2010. This event was jointly-organised
by the Asia Pacifi c Forensic Accounting Research
Centre (AFARe) as the main organiser, with the
Association
of
Certifi ed
Anti-Money
Laundering
Specialists
(ACAMS)
and
the
Companies
Commissions of Malaysia (SSM) as the the venue
provider and supported by the MIA, MAREF, SC,
ACFE, INCEIF, MyAA, IIAM, Bank Negara Malaysia
and
MACC
(Malaysan
Anti-Corruption
Council).
Our gold sponsor was CIMA (Chartered Institute
of Management Accountants), Silver sponsor was
Menara Kuala Lumpur and the bronze sponsors
were Proton Holdings Berhad and IKIM.fm.
The International Conference
on Financial Criminology
(ICFC): Deterring Fraud from
The Perspective of Islam
The two-day conference started with the opening ceremony by our Guest of Honour, Tan Sri Dato’ Seri Arshad Ayub, followed
by presentation from distinguished
international and local speakers.
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Bahrain has under-explored potentials for expanding our
programme and collaboration in the middle-east. A very fruitful
trip to the Kingdom of Bahrain with several potential options
and agreements will be followed up through networking with
various individuals, organisations and universities towards
positioning ARI and Faculty of Accountancy, UiTM on the
world map.
At the AMA University of Bahrain, a meeting was held
with the Head of Administration, Madam Bueno and other
faculty members. The President welcomes and encourages
efforts for international co-operations, collaboration for
research and student exchange programmes.
Another visit during the trip was to Ahlia University of
Bahrain. A meeting was held with the President of the
University, Dean of the College of Business, Director of
Continuing Education, Dean of School of Accounting, the
Registrar and a few other members of the University. At
the meeting, we agreed to collaborate for research and
student/staff exchange programmes in the future.
Networking Visit
With Mam Bueno, Head of Administration and Dr Gurly, Dean of Business
School, AMA University in Bahrain.
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Report on Activities of the Asia- Pacific Centre for
Sustainability (APCeS)
By Assoc Prof Dr Faizah Darus
The Asia-Pacific Centre for Sustainability (APCeS ) was one of the co-
organisers of the 2010 International Conference on Governance and
Accountability (ICGA) which was held
in the city of Solo, Indonesia
between 5 to 8 December 2010. The Indonesian Centre for Social and
Environmental Accounting Research and Development
(ICSEARD)
of Sebelas Maret University acted as the main organiser and other
organisers are the Social Responsibility Research Network (SRRNet);
the
Centre
for
Research
into
Organisational
Governance
of
De
Montfort University Leicester; the Governance and Corporate Social
Responsibility Research Unit Curtin University of Technology, and
the Faculty of Economic and Administrative Sciences Yildiz Technical
University, Turkey.
The conference aims to provide a platform to bring together researchers
from developed and developing countries in promoting Corporate Social
Responsibility (CSR) research especially in the Asia-Pacific region.
There were 3 keynote sessions. The speakers for the keynote sessions were UiTM ’s Dato ’ Prof Dr Mustaffa Mohd Zain, Prof David Crowther
from De Montfort University and Prof Guler Aras from Yildiz Technical University, Turkey.
Three papers were selected for Best Paper award. The best paper award was won by Dr Roshima Said from UiTM Kedah (Faculty of
Accountancy) for her paper entitled “The
Influence of Board Directors and Human Capital Characteristics Towards Environmental Activities
in Malaysia” . The other 2 awards were won by presenters from Indonesia and India. The conference was closed by Associate Professor
Dr Faizah Darus, Head of APCeS who also announced that the next ICGA conference will be hosted by APCeS at UiTM Sarawak in early
2012.
APCeS members also
took
the
opportunity
to visit
the Sebelas
Maret University while
in Solo.
The delegates of APCeS was
privileged
to
the
Director
of
ICSEARD, Dr Hasan Fauzi; the
acting Dean of
the Faculty of
Economics and other members
of the faculty to discuss further
research
collaborations,
appointments of visiting scholars
and
supervision
of
research
students
between
UiTM
and
Sebelas Maret University.
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The ACCA MASRA Awards with the theme of “Rewarding Transparency” was held on
8 November 2010. Associate Prof Dr Faizah Darus with two other APCeS members Dr
Haslinda Yusoff and Puan Suaini Othman helped in the short-listing process by reviewing the
annual and sustainability reports of companies competing for the awards.
This year’s winner
for
the
“Best
Sustainability Report /Commendation—Strategy and
Governance” is Kulim (Malaysia) Bhd (Plantation Division); while the fi rst runner-up is UEM
Environment Sdn Bhd. The ACCA President, Mr. Mark Gold, presented the awards to the
winners.
However, the panel of judges did not select winners for “Best Environment Report” and “Best
Social Report” this year as they recognise that the overall objective of sustainability is to
improve performance on the triple bottom lines of people, planet and profi t and hence, social
and environmental responsibility should not be viewed in isolation.
Workshop Series
This year APCeS managed to conduct and be involved in four workshop series. The fi rst workshop which was held on 1st September 2010 was conducted
by Associate Prof Dr Ruhaya Atan and Dr Haslinda Yusoff targeting the Master of Accountancy students. The focus of the workshop was to highlight viable
research topics in the area of Corporate Responsibility.
Prof Roger Burritt from the Centre of Accountability, Governance and Sustainability (CAGS), University of South Australia (UniSA) was the speaker for two
of APCeS’s workshop series, one at the Faculty of Accountancy, UiTM Shah Alam which was held on 8th November 2010 while the second was held at
UiTM Sarawak on 12 Novemeber 2010. The workshops which addressed Carbon Accounting provide a new framework for companies to systematically
account for their carbon footprint.
APCeS advisor Dato’ Prof Dr Mustaffa Mohamed Zain was invited by Sebelas Maret University on 8th December 2010 as one of the speakers at their
workshop. The workshop with the theme Governance for Public Sector was conducted for their Master of Accountancy by research students.
Launching of APCeS Sarawak Chapter
On 27 December 2010, APCeS Sarawak Chapter was launched and to date twenty four faculty members from UiTM Sarawak have joined APCeS. Dr
Corina Joseph was appointed as the Head of APCeS Sarawak Chapter and Co Chairman for the ICGA Conference 2012 which will be hosted by APCeS
in Kuching. APCeS’s advisor Dato’ Professor Dr Mustaffa Mohamed Zain presented the letter of appointment to Dr Corina Joseph. Also present during the
launching was Deputy Director of Academic Affairs, Associate Professor Dr Rosita Hj Suhaimi who represented the Director of UiTM Sarawak.
ACCA MASRA 2010 Reporting Awards
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The Asia-Pacific Management Accounting Association (APMAA) 6th Forum 2010
The Asia-Pacifi c Management Accounting Association (APMAA) 6th Forum 2010 was held at the National Taiwan University from 5 to 7 November 2010.
It was a huge success under the capable leadership of Professor Dr. Yang-Tzong Tsay, Chairman of the Forum Preparation Committee, together with the
strong support of Professor Dr. Suming Lin, Chairman of the Accounting department of NTU. A total of 60 participants, of which 40 were from overseas,
attended the Forum and 24 papers were presented in two parallel sessions.
An annual forum, it offers a unique opportunity for presenting research and fi nding out new frontiers in the fi eld of management accounting. It also provides
a platform for friendly and sociable academic discourse with academicians from other countries, collaboration of joint research projects, and keeping in
touch with the trends in education and research in management accounting.
First Successful Strategic Alliance with National Taiwan University
The team arrived one day earlier to meet with the Chairman of the Department and Graduate Institute of Accounting, College of Management, Professor
Suming Lin (4th Left in the picture below) to discuss forging a 5-pronged strategic alliance. Professor Jimmy Tsay (1st Right), Vice President – Strategic
Planning arranged this meeting with the Chairman at 10.30 am on Thursday, 4 November 2010. They were later joined by Elena Hung, Head of International
Affairs.
The Chairman, Professor Suming Lin, ARI and Faculty of Accountancy on behalf of UiTM agreed to sign a MOU at the Faculty level to strike an “early win”
strategy, to be followed later by another MOU at the university level. The 5 strategic alliances are as follows:
Report on Activities of the Asian Management
Accounting Research Centre (AMARC)
By Assoc Prof Dr Wee Shu Hui
Seated left to right
Wee Shu Hui (UiTM),
Normah Omar (UiTM),
Suzana Sulaiman
(UiTM) , Suming Lin
(NTU), Ibrahim Kamal
Abdul Rahaman
(UiTM), Jimmy Tsay
(NTU)
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1. Student Exchange Programme
Under Taiwan’s Labour law, student internship is not encouraged.
Student Exchange programme can be arranged, e.g. a 6-month
exchange programme. There will be equal number of students
from both parties.
4. Visiting Professors
NTU professors as visiting professors to UiTM and UiTM professors
as visiting professors to NTU.
2. Staff Exchange Programme
Similarly, a staff exchange programme is also agreed upon.
5. Research Collaboration
The expected outcome
of
such research collaborations
is
co-
authorship of papers. Our researchers can benefi t much from NTU,
which is ranked number 12 (overall) by Times 2010.
3. PhD Studies
1-2 Students from UiTM to do their PhD at NTU with co-supervision.
Presentation of Papers
Prof
Dr
Ibrahim
Kamal Abdul Rahman
co-presented
a
paper
on
“Management Accounting Practices: A Case Study on a Malaysian Islamic
Bank; Professor Dr Normah Omar on
“Inventory Management Through
Vendor Managed Inventory System: A Case Study”; Professor Dr Suzana
Sulaiman presented a paper on “The Importance of Financial Fraud Within
the Green Book, Enterprise Governance and Strategic Scorecard” and
Associate Professor Dr Wee Shu Hui on “Management Control Systems,
Managers and Fraud”.
On 7 November 2010, the APMAJ Editorial Board Meeting was held
at 2 p.m. and was chaired by Professor Normah Omar, followed by
the Business Meeting, chaired by the President of APMAA, Professor
Susumu Ueno.
(Left) Group photo of the Steering Committee of APMAA
Presenters at the APMAA 6th Forum on 5th November, 2010
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The National Minimum Wage Discussion
In August 2010, the Ministry of Human Resource invited Dr. Hilwani Hariri to participate in a dialogue on “National minimum Wage” as the ministry had
planned to propose minimum wage in the country. Participants from various government agencies and NGOs attended the one discussion that was held at
the PICC. In December, 2010, the Ministry of Human Resources again invited her to participate in a discussion regarding the bill that was to be proposed
for national minimum wage after the Prime Minister, Dato Seri Najib Tun Razak had announced that the government would establish national minimum
wage. The bill is expected to be tabled in the Parliament sometime mid 2011.
Report on Activities of the Corporate Governance
Research Centre (CGRC)
By Dr Hilwani Hariri
Credibility of Public Accountants: The Audit Oversight Board & Ethical Dimension
The seminar on Credibility of Public Accountants: The Audit Oversight Board & Ethical Dimension was held in March 2010. This seminar was a joint
effort with the MIA, MAREF and SC to introduce the Audit Oversight Board (AOB) to the accounting profession. About two hundred participants including
accounting students, practitioners and academics attented the seminar that was held at the Securities Commissions. Amongst the topics that were discused
were functions and impact of the AOB to the profession in Malaysia and Singapore, as well as foster ethical practice. Various distinguished speakers from
Malaysia and Singapore presented at the one day seminar including our Pro-Canselor Tan Sri Arshad Ayub.
Registrations of
Participants
some of the
participant at the
seminar
participants of the national
minimum wage dialogue
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The CGRC had organised a retreat at Bukit
Tinggi, Pahang on June, 2010 to prepare
research
proposal
on
Islamic
Financial
Criminology. Thirty-four research proposals
were
approved.
Several
manuscripts
were selected for publications
in various
international refereed journals.
Research Workshop at Bukit Tinggi, Pahang (June 2010 )
participants listening attentivily at the workshop
On 11 November 2010, a memorandum of understanding (MOU) was signed
between Majlis Agama Islam Kedah and Jabatan Agama Islam Kedah and Universiti
Teknologi MARA. Our representative from CGRC, Dr. Roshima Haji Said has been
appointed as a consultant
to Majlis Agama
Islam Kedah (MAIK) and Jabatan
Agama Islam Kedah (JAIK) in preparing the Strategic Planning of the organisations
for 5 years (2011-2015). Among others, this consultancy includes preparing and
providing guidelines to maximise efficiency of its management services, investment
and finances, Baitul Mal and Wakaaf.
Collaboration with Majlis Agama Islam Kedah, Jabatan Agama Islam Kedah
and Universiti Teknologi MARA
the vice chancelor
exchanging document
with representative
JAIK
The Focus Group Discourse on Audit and Corporate Governance
A discussion on issues concerning audit practice and governance was held at the Concorde Hotel in October 2010. Practising auditors and accountants;
bankers, academics and regulators were among the participants who attended the discussions. Feedback from the participants provide insight of practical
issues to improve research approach.
academics and practitioners at the dialogue
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The research centre members were very productive and aggresive in pursuit of research excellence throughout the year. Working in tandem with HICoE
recognition received by ARI, the members have succesfully secured substantial research grants in the areas of fi nancial risks, corporate social responsibility
and islamic fi nancial products for islamic fi nancial institutions.
Research Projects
Current research projects engaged by the members during the year include among others:
i. Implementation of Maqasid Shari’ah in Islamic House Financing: A study of the Rights and Responsibilities of Contracting Parties in Bai’ Bithaman Ajil
(BBA) and Musyarakah Mutanaqisah (MM).
ii. Risk Reporting: The Development of Risk Disclosure Quality Index for Islamic Financial Institutions.
iii. Corporate Social Responsibility: The Development of Corporate Social Responsibility Index for Islamic Institutions.
iv. Deposit Insurance Premium, Financial Performance and the Interaction Effect of Risk Manangement Disclosure.
v. Earnings Quality, Ownership Structure and IFRS Implementation.
vi. Customer Preference, Islamic Bank Selection and Performance
Innovations
Research projects carried out by the research members have been able to generate innovative products with potential contributions to the society. Tax
savings, corporate social responsibility activities and improved accountability by the local authorities are among the potential contributions. Innovative
products entered for national and international competitions include Strim (tax saving tool for companies), Green Reputation Index (enhancing corporate
performance through corporate social activities) and Accountability Index for Public Sector (measuring accountability of public services provided by local
authorities).
Research Workshop
A research workshop was held on the 31 December 2010 at Intekma Resort, UiTM, Shah Alam. While the nation was celebrating the success of our
football team, a group of new researchers from Shah Alam as well as other states put in a day’s work at the workshop. Facilitated by Associate Professor
Dr Roshayani Arshad and Associate Professor Dr Rohana Othman, these new researchers now become the heads of various research projects in the area
of fi nancial reporting for public listed companies and islamic fi nancial institutions.
Report on Activities of the Financial
Reporting Research Centre (FRRC)
By Assoc Prof Dr Roshayani Arshad
In closing, the year 2010 has been a good year for the centre. Moving forward, the centre believes that the commitment, innovativeness, intense creativity
and compelling urge for research of our members will be a potent ingredient for helping ARI to secure a place as a research entity alongside those ranked
as the best among others.
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Workshop on Forensic Accounting – Upgrading The
Analytical Skills Efficiency among the “Naziran” at
The Accountant-General Department.
By Assoc. Prof. Dr. Rohana Othman
A series of workshops were organised by the Accountant-General Department
to upgrade the analytical skills effi ciency among their “Naziran” to incorporate
forensic accounting approaches in monitoring compliance to the APs among
government agencies. The workshops were held at Johore Bharu, Kuala
Terengganu, Kota Kinabalu and Gurun (Kedah) to cover the entire “Naziran”
team of the Accountant General Offi ce in Peninsular Malaysia as well in
Sabah and Sarawak. The workshop was facilitated by a team comprising
Assoc. Prof. Dr Rohana Othman who is an Associate Professor of Accounting
at the Faculty of Accountancy, UiTM, and Ms Frances Penafort who is an
accomplished speaker and trainer in human development. Ms Penafort holds
a graduate degree in accounting and management science. Dr Rohana
Othman also delivered a lecture on the topic of ‘’Konsep Perakaunan Forensik
dan Keperluannya kepada Unit Naziran’ during the Heads of Naziran meeting
with the Accountant General at Putrajaya International Convention Center on
29th November 2010.
During the workshops, participants learned the concept of forensic accounting and appreciate
the value it brings to their roles and responsibilities. They also gained a deeper understanding
of acquiring forensic accounting skills and competencies to enhance the effectiveness of
the “Nazir” in performing their duties. The participants gained a better appreciation of the
benefi ts in practising the skills and competencies of forensic accounting. The workshops also
enabled the participants to improve their critical and analytical skills as “Nazir” via forensic
accounting approaches.
The workshops were conducted in an atmosphere of experiential learning, where the
facilitators shared their knowledge and experience in forensic accounting with the participants
employing practical approaches using real time scenarios, case studies, identifi cation of red
flags and simulations.
Overall, the workshops succeeded in improving the analytical skills of the

Naziran” to
effectively execute their duties and fulfi lling their roles and responsibilities with new dimensions
derived from forensic accounting.
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Report on Activities of the Government Linked
- Companies Research Centre (GLCRC)
By Dr Azmi Abdul Hamid
Introduction
Government Linked Companies Research Centre (GLCRG) is the latest research centre formed under ARI. The formation of GLCRC was approved
by JKE in July 2010 and was allocated a one-off grant of RM 20,000 from Dana Kecemerlangan to start its activities. The establishment of GLCRC
was
further endorsed by the University Board of Directors (LPU) in their October Board meeting. Two of our UiTM board members, Dato’ Ahmad
Pardas Senin and Dato Maznah Mohd Ghazali volunteered to be our advisors. The founding members of GLCRC are, Dr. Azmi Abd. Hamid, Prof.
Dr. Normah Hj. Omar, Prof. Dr. Rozainun Abd. Aziz, Assoc. Prof. Dr Rohaya Md. Noor and Assoc. Prof. Tn. Hj Idrus Hasan. The Director of ARI
has appointed Dr Azmi Abd Hamid to lead the centre.
Our Vision and Mission
GLCRC will be regarded as a leading International Government Linked Companies Research Centre that drives superior knowledge creation and
dissemination through Industrial Linkages. It includes Research Innovation, Learning, Training and Consultation with high standards of achievement
in sectors that are deemed strategic to the nation’s economy. We are committed to building a globally competitive Malaysia through enhancing the
performance of GLCs and shall develop a high level of integrity and professionalism with the aim of earning the trust of those with and for whom
we collaborate.
Our Objectives
We look to cultivate a team of committed researchers, trainers and expertise to nation building as its common ground. This culture defines us as
individuals who, collectively enrich Accounting Research Institute (ARI) by energising it with knowledge, ideas, expertise and talents that come from
a myriad of disciplines in the Faculty of Accountancy.
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1.
Case Study -Collaboration with MINDA
2.
Case Study-Collaboration with Bank Islam-Turnaround strategy of Bank Islam
3.
Interview with CEO, Bank Islam
4.
Book writing project on GLCs -Role of GLCs in Nation Building- Status: ( Still in the process of writing)
5.
Collaboration with PNS- Proposal on joint collaboration between UiTM and PNS on Francais Training Business for graduating students and staff.
The fi r�1.
6.
Collaboration with Khazanah Nasional Berhad. The fi rst meeting was conducted in August 2010. Khazanah was represented by its Executive
Director of Special Project , En Ezani and the Senior Vice President, En. Johan Abdul Razak. The objective of the meeting was to secure grants
and also to conduct case studies in GLCs. We are also considering to revitalise our Master in Corporate Governance programme so that more
students could be enrole to embark on the course. We planned to customise the programme in line with Khazanah Nasional long term planning on
employees career.
7.
Collaboration with Tabung Haji. The fi rst meeting was held in August 2010. The main aim of the meeting was to secure research grants on issues
pertinent to Tabung Haji.
8.
Paper publication on GLCs - 10 papers were written on GLCs. Some of them are in the process of writing up. We hope to complete and publish
all papers in ISI Scopus and Refereed journals.
GLCRC Activities
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Research Lab
A research lab on “The Future Directions of Research in Public Sector” was held in Palm Garden Hotel, IOI Resot, Putrajaya on 20 April 2010. It was
attended by offi cers from Ministries, Statutory Bodies and Local Authorities and the moderators were members of PSARC, namely: Associate Professor Dr
Nafsiah Mohamed, Dr Azizah Abdullah, Dr Kalsom Salleh and Puan Normahiran Yatim.
Objectives of the Research Lab:
1. To identify new research areas pertaining to public sector accounting.
2. To identify future research lab/workshops in order to develop the accounting and fi nancial framework of public sector.
3. To discuss four issues: performance measurement; fi nancial reporting; accountability and governance; and budgeting in public sector
4. Expected output from this research lab is training, seminar, research, book of readings and other publications
Report on Activities of the Public Sector Accounting
Research Centre (PSARC)
By Assoc. Prof. Dr. Nafsiah Mohamed
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Project Closure
Presentations of the fi ndings of the two research funded by the Accountant General Offi ce was held in Putrajaya on 11 November 2010. The event was
chaired by Dato Salleh Mahmud (Accountant General), Also attended were Pn Wan Selamah Wan Sulaiman (Deputy Accountant General (Management)
and representatives from the IPN-ARI Reseacrh Committee. The purpose of the Project Closure is to signify the completion of the two research.
Conferences
PSARC
had
collaborated
with
UiTM
Sabah
in
organising
an
International Accounting and Finance Conference Sabah. It was held
at Mini Putrajaya, Kota Kinabalu Sabah on 8 to 9 December 2010.
Associate Professor Dr Nafsiah Mohamed had been appointed as
Advisor and Chairperson for the two-day conference.
2010 International Conference on Scientifi c and Social Research (CSSR 2010),
Seri Pacifi c Hotel, Kuala Lumpur, 5 to 7 December 2010
Articles: Financial Performance of Malaysian Local Authorities: A Trend Analysis
and An Exploratory Study on the Possibility of Misappropriation of Assets in a
Local Authority.
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Innovation
On 8 October 2010, Associate Professor Dr Nafsiah Mohamed
and Rose Shamsiah
presented
to
the
Publlic
Accounts
Committee (PAC) of Perak the fi ndings on PAC performance and
also introduced the PAC-Kit software. The Perak PAC Chaiman,
Datuk Seri Raja Ahmad Zainuddin Raja Omar indicated their
interest to purchase PAC-Kit. Wanting to be the fi rst state to use
it, a Press Conference was held immediately to announce the
intention. (Utusan Malaysia Online, 9 October 2010).
Other Activities
PSARC organised a half day Caring Society Programme Showcase in October 2010. The theme of the showcase was “How to inculcate a caring culture
among university students.” The showcase displayed activities carried out by the fi nal year Accountancy students which include:
1. Learning sign language and interacting with the children of Sekolah Rendah Pendidikan Khas (cacat pendengaran), Shah Alam;
2. Fund-raisi�
Petaling Jaya.
3. Setting up a mini library at the Paediatric Ward, Hospital Kuala Lumpur, and organising a motivational talk at RACTAR, Subang Jaya;
4. Organising a motivational camp for the orphans from Rumah Anak-anak Yatim Banting.
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Special Interest Groups (SIGs) Activities 2010
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For the year 2010, with the assistance from the University Publishing Centre (UPENA), we published two books of readings on Ethics and Accounting
Education. These books of readings present a collection of materials written by UiTM-wide lecturers related to the topic of ethics and accounting
education.
The books are entitled, “Acccounting Education: Learning and Teaching Approaches” edited by Dr Indra Devi Rajamanoharan and Associate Professor Dr
Nagarethnam Thirumanickam; “Accounting Education: Issues and Challenges” edited by Associate Professor Dr Nor Hanim Sulaiman, Ahmad Shameer
Mohamed Thaheer and Mohamad Ezrein Mohamad Kamal.
Other than that, two groups has completed their research. They are Associate Professor
Dr Nagarethnam Thirumanickam, Bedah Ahmad and Professor Dr Ibrahim Kamal Abdul
Rahman who had completed their research entitled, “Performance Measurement System
in Higher Educational Institutions”. Another research is by Professor Dr Zubaidah Zainal
Abidin, Associate Professor Dr Nor Hanim Sulaiman and Associate Professor Mohd Nor
Mamat who secured an FRGS research grant for the period 2010 to 2012 entitled, “Islamic
Jurisprudence as a Fundamental Framework to Islamic Financing”.
Besides the present research, we intend to secure new research grants on Ethics,
Accounting Education, possibly in collaboration with other accounting groups. We plan
to supervise and complete a minimum of two PhDs and two Masters by Research by the
year 2015. Also in the pipeline is another book of readings edited by Associate Professor
Dr Wee Shu Hui which is expected to be published in 2011; as well as publishing a short
text on “Teaching MS Access 2007/10”.
With regards to seminars, we are planning to organise a national seminar in Ethics,
Accounting Education (biennally) starting at the end of 2011; and an international seminar
by the year end of 2012. The International Conference is projected once in every fi ve
years. One of our members Associate Professor Dr Wee Shu Hui is also in the early
stages of planning to collaborate with Niagara University in the United States, regarding
the usage of a software for teaching Management Accounting.
Conclusion
The year 2010 has given us the opportunity to publish two books of readings. For the coming years, we believe we could achieve all of our plans and in
the end proudly say, “Yes, we succeeded in accomplishing our target.”
Report on Activities of the Ethics and Accounting
Education Research Group
By Assoc. Prof. Dr. Nor Hanim Sulaiman
Strategic Planning 2011-2015
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Report on Activities of the Islamic Accounting &
Mu’amalat Research Group
By Dr. Nawal Kasim
ARI has approved the formation of its latest SIG, the Islamic Accounting and Mu’amalat Special Interest Group. This SIG is headed by Dr Nawal Kasim.
The formation of this SIG will hopefully enhance the quantity and quality of ARI research in the area of Islamic accounting and fi nance. SIG of Islamic
Accounting & Mu’amalat held its fi rst meeting on 12 November 2010 and able to attract more than 20 new members to join the SIG. It is hoped that the
members will be actively involved through this platform since the area of Islamic Accounting & Mu’amalat is becoming an important agenda not only in
Malaysia but globally. Realising on the drastic development in this niche area and Malaysia’s vision to become an Islamic banking and fi nance hub for the
South East Asia by the year 2012, ARI has taken the initiative to set up this SIG to be in line with the current development.
In addition, Dr Nawal was elected as Working Group member for Shariah Audit Framework by ISRA, a research wing of BNM. To expose the members
to current issues, the SIG will support them in attending seminars, workshops or forums in related areas. As a start, Dr Siti Khadijah from CITU and ARI
Research Fellow, together with Dr Nawal went for a three-day workshop on Shariah legal issues held at Nikko Hotel, KL from 4th to 6th October, 2010. It
was �
The year 2010 was a short period for this SIG as it was formed just a few months before the year end. However, the SIG has published a few research
papers in the form of concept papers as well as papers from thesis. Hopefully, more research activities and publications will be materialized in the coming
year, insyaAllah.
At a very young age, this SIG has won a Gold
Medal for innovation category in UiTM IID
Special Edition for its project called “Narrating
the real Shariah Audit practices in Islamic
Financial Institutions (IFIs)”.
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The Need for Islamic Accounting & Auditing
By Dr. Nawal Kasim
Muslim scholars and intellectuals are working towards incorporating modern knowledge to give it an Islamic mode which they named as
Islamisation of knowledge. This is seen as a first step to integrate and develop the Muslim personality and outlook, which had become
schizophrenic due to the dichotomisation of knowledge between secular and religious, as a result of the modern education received by
Muslims from the West. The Western secular model of ethics generally proposes a system of ethics divorced from religion. For instance, its
capitalistic economics approach is unsuitable for the Islamic economic system, which, on the other hand, places high moral values, fairness
and ‘Maslahah of the Ummah ’ (for the benefits of Muslim society) as among its principles.
Having said that, there is a necessity to Islamise contemporary knowledge since the knowledge and sciences that are taught, learnt and
later applied in contemporary universities and higher learning institutions are representations of the Western experience and are based on,
and imbued with the Western worldview. Since this Western worldview differs significantly on some very important fundamental concepts,
the knowledge structures and systems built on them cannot be accepted as they are, and need to be subject to a process of evaluation,
sifting and modification. It is argued that any new approach on the lines of Islam must be compatible with Islamic law, but in order to make
a change, the theory and practice in the West must be understood and analyzed.
In view of the achievements and progress made in the modern fields of science and technology as well as arts knowledge, we need to bring
to bear the expertise of Muslims who are well-versed in the various affairs of social life. Such personalities should at the same time have first
hand knowledge of the Qur
’ an and Sunnah, which give them proper insight into the morals, values and purpose of existence as understood
in Islam and validate their activities and contributions.
Driven by the fact that there is a drastic increase in the number of Islamic financial institutions globally, and the current scenario of Malaysia
to position herself to become an Islamic financial hub, the 21st century should see a favourable climate as drastic growth of Islamic
banking sector and Islamic capital markets are gaining wider acceptance throughout the world. The consequent effect would be the need
for a demand for graduates with a combination of Islamic knowledge and modern disciplines. This should make a practical importance for
Malaysia as reflected in one of the speeches delivered by the Bank Negara Malaysia (BNM) Governor:
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“…An important part of the developments in Islamic finance will be to facilitate a more inclusive arrangement that would allow for
greater interface and inter-linkages across jurisdictions, in particular from emerging economies. As part of this process, building and
strengthening linkages between financial systems will contribute to this process. Indeed, participation with the European financial
systems will form an important linkage between the East and the West. In our pursuit and commitment to strengthening the resilience
of Islamic financial industry and to enhance these linkages would not only have the potential to contribute towards global financial
stability but also to the prospects for global growth.”
In the present Muslim world, however, there exists an imported secular conventional accounting which employs the capitalistic approach
of “profit maximization”. It dominates every aspect of the control and monitoring functions of the Islamic organizations. The Muslim society
imitates blindly the trends and developments of the age. Hence the two categories of knowledge are unable to grow because the Islamic
knowledge lacks the essential dynamism while the secular one is alien to the Muslims, their lands, goals and objectives. For this reason, to
reform and to reconstruct the perspective of Islamic accounting for instance, one should initiate a revival to make them fit. The possibility
of uprooting the two forms of knowledge lies in providing technically able and Islamically committed accountants who are well-versed in the
Islamic teachings.
For Islamic institutions whose existence is based on the Islamic principles with the main objective of achieving the socio-economic justice,
there is a need for a paradigm shift in the existing accounting practices. The currently used conventional accounting framework argued to
be unsuitable for Islamic organisations should be implemented to cater for the Islamic worldview attached to the organizations. They may
need a different type of accounting and auditing to be practised. They are expected to serve the needs of the Islamic society whose focus
and priorities are different from other worldviews. Different from other organizations, managers of IFIs seem to be held accountable not only
for the manner in which they are responsible in this world, but more important is the accountability in the hereafter.
46
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Report on Activities of the Small Medium
Enterprises Research Group
By Assoc. Prof. Dr. Noraini Mohamad
Introduction
SME Special Interest Group (SIG) is among other seven (7) currently available interest groups that ARI groomed to be upgraded to a research center. SME
SIG is focussing its efforts and activities in areas such as research, journal publications other publications, consulting & training, seminar, networking,
post-graduate supervision and strengthening industry relations. More importantly, SME SIG will make its presence known among the SMEs policy makers
and associations. All these effort is to ensure that the SME SIG is in line with ARI vision and mission that research and innovation activities are competitive
and revelance at all time.
Vision and Mission
Our vision and mission is to be a leading SIG that drives knowledge creation and dissemination through industry-linkages. Hence our activities for 2010
have been on research in several areas . For example a research on The Concept of Bathil in Financial Criminology in Islamic Financial Institutions:
Practice of Brunei Darussalam by A.P.Dr. Noraini, Dr. Nawal., and Dr. Mohd.Asri; and another research on The Concept of Bathil in Financial Criminology:
Practices of Iran and Malaysia conducted by A.P. Dr. Ezani Yakub, Dr. Asmak Husin and A.P. Dr Noraini Mohamed.
The SME SIG is also involved in consultancy projects with Bank Negara Malaysia in October and the Labuan Financial Services Authority in November,
2010.
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Report on Activities of the Finance Research
Group
By Assoc. Prof. Dr. Mohd Nizal Haniff
Activities in 2010
For the year 2010, the group was able to publish seven journal articles and three books. Among the journal our members published are Journal of Econonic
and Finance, Research in International Business and Finance, Journal of Financial Reporting and Accounting, and International Business Research.
Collective efforts of the group members is also translated into three books, two of which are in Bahasa Melayu. They are Financial Management for
Beginners, Perancangan Pelaburan Hayat, Mengubah Hutang ke Sumber Kekayaan (please see details in Publication section).
The group also participated in the Invention, Innovation & Design (IID 2010) at the UiTM level with the project “My Cash”. This project was awarded with
a silver medal.
Our members had also attended two conferences of which one, the proceeding is SCOPUS indexed. On top of these, the group had also secured grants
for six projects with a total worth of RM 139,800.
f
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Report on Activities of the Audit and Assurance
Research Group
By Assoc. Prof. Dr. Zuraidah Mohd Sanusi
The Audit SIG started the year with joint –collaboration with the MIA, MAREF and the SC in organizing Credibility of Public Accountants: The Audit
Oversight Board & Ethical Dimensions in March 2010. This is followed by Seminar on Creative Accounting (Audit Governance) in March and September
2010 that was attended post graduate students.
The members of the Audit SIG have embarked in several research in 2010. Amongst the topics include Management of Mosque, Personality Trail &
Audit Judgment Performance and Governance & Audit Exemption of SME.Our members are privileged to collaboration thesea researches with Universiti
Kebangsaan Malaysia, Universitas Islam Indonesia, Universitas Riau, Indonesia and CPA Australia.
The Audit SIG also had conducted Audit Training and Consultancy Series. It was held on two Saturdays (23 and 30 October) in collaboration with Azhan
Management Services. The topics discussed were MIA-By Laws, Companies Act 1965 (Sections relate to the auditors) and ISA 700 Audit Report.
The Audit SIG won several awards in 2010. The awards were for Best Paper Award on “Exploratory Factor Analysis of the Ethic Orientation Scale”, Silver
medal at ICAS and Bronze medal (AQUAR System) for innovation as well as Anugerah Penerbitan UPENA.
Hilmy Johari; Audit manager of Atarex Kamil Ibrahim & Co., KL
Fadili Ahmad. Audit manager of Jamal Amin & Partners, KL
Zuhri Mohd. Audit manager of Halim & Co., KL
Kamarul Azhar. Audit manager of Aljefri & Co. Ipoh
Mohd Fadzir Ismail, Audit Manager of Azuddin &Co. KL
Azhan Abu Bakar, Partner Azhan Management Services, Shah Alam
Photo with all the participants from UNRI 23 Dec 2010
Photo: Prof Dr Takiah Mohd Iskandar (UKM), Assoc. Prof Dr
Zuraidah Mohd Sanusi (UiTM) received tokens of appreciation from
Dr Ria Nelly Sari (UNRI) and Dr Rita Anugerah (UNRI) during the
Accounting Research Training at UNRI, 23 Dec 2010
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Consultancy, Training & Research Grants 2010
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Consultancy & Trainings 2010
NO.
PROJECT TITLE
MEMBERS
AMOUNT (RM)
1
Seminar IFRS Convergence
(UiTM-AMCAF) - Organiser.
• Assoc Prof Dr Roshayani Hj Arshad
• Nooraslinda Abdul Aris
• Kamaruzzaman Muhammad
• Zafiruddin Baharom
• Hazlina Abdul Halim
• Nur Adura Ahmad Noruddin @ Nordin
• Maslinawati Mohammad
• Intan Waheedah Othman
• Suria Majdi
• Rosnadzirah Ismail
• Adibah Jamaluddin
10,495
2
International Conferrence of Financial Criminology
• Prof Dr. Rozainon Abdul Aziz
• Norhafizah Abdul Rahnan
• Adibah Jamaludin
• Rosana Tapsir
• Sharifah Norzehan Syed Yusof
• Yusrina Mat Isa
• Nooraslinda Abdul Aris
• Nur Adura Ahmad Noruddin @ Nordin
• Kamaruzzaman Muhammad
• Suria Majdi
• Rosnadzirah Ismail
30,000
3
Contract Research The Roles and the Responsibilities
of Internal Auditors in Preventing and Detecting Fraud in
Malaysia.
• Dr Hilwani Hariri
• Assoc Prof Dr Zaini Ahmad
• Prof Dr Normah Hj Omar
• Prof Dr Rozainun Abdul Aziz
7,000
4
Seminar The Audit Oversight Board & Ethical Dimension-
Credibility of Accountants (UiTM-MIA) - Organiser.
• Assoc Prof Dr Zuraidah Mohd Sanusi
• Dr Hilwani Hariri
1,100
5
Kursus Perakaunan Forensik - Institut Perakaunan Negara.
• Assoc Prof Dr Rohaya Mohd Noor
• Assoc Prof Dr Rohana Othman
3,600
6
Program Penyiasatan Kewangan Bertauliah (PPKB) Sesi
2010: Tenaga Pengajar bagi Modul VI: Perakaunan Forensik
- Bank Negara Malaysia.
• Prof Syed Noh Syed Ahmad,
• Assoc Prof Dr Noraini Mohamad
• Dr Hilwani Hariri
28,200
7
Program Penyiasatan Kewangan
Bertauliah
Sesi 2010
(Labuan Financial Services)
• Prof Syed Noh Syed Ahmad
• Assoc Prof Dr Noraini Mohamad
• Dr Hilwani Hariri
26,300
8
Kursus Perakaunan Forensik: Meningkatkan Kecekapan,
Kemahiran Analitik ‘Nazir ’ - Jabatan Akauntan Negara.
• Assoc Prof Dr Rohana Othman
64,000
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Research Grants Secured
NO
TITLE
FUNDED BY
RESEARCHER
TOTAL (RM)
1
Financial Fraud Risks and Internal Control System of
Malaysian
Companies:
Extending
the
Fraud
Triangle
Theory to Fraud Diamond Theory.
FRGS
• Prof Dr Normah Hj Omar
• Intan Salwani Mohamad
• Hesri Faizal Mohamed Din
40,000
2
The
Effectiveness
of
Investment
Tax
Incentives
on
SMEs Performance: Pioneer Status and Investment Tax
Allowance.
FRGS
• Prof Madya Dr Rohaya Md Noor
• Dato Prof Dr Mustaffa Mohd Zain
44,400
3
Ratio Analysis of Corporate Governance of GLCs
FRGS
• Assoc Prof Hj Idrus Hassan
• Prof Dr Normah Hj Omar
• Dr Azmi Abd Hamid
45,000
4
IFRS
Implementation:
The Development
of
Reporting
Quality Index for Malaysian Private Companies.
FRGS
• Assoc Prof Dr Roshayani Arshad
• Kamaruzzaman Muhammad
• Maslinawati Mohammad
• Nur Adura Ahmad Noruddin @ Nordin
34,000
5
Islamic Jurisprudence as the Fundamental Basis in Islamic
Financing.
FRGS
• Assoc Prof Dr Nor Hanim Sulaiman
• Prof Dr Zubaidah Zainal Abidin
• Assoc Prof Dr Muhamad Nor Mamat
40,000
6
Enhancing
Corporate
Governance
Model
Towards
Improving Earnings Quality.
FRGS
• Assoc Prof Dr Norashikin Ismail
• Dr Philip T. Sinnadurai
40,000
7
Malaysian Local Authorities Financial Health Check-up
FRGS
• Assoc Prof Dr Nafsiah Mohamed
• Rozaiha Abd Majid
• Mohd Hairay Md Yusof
45,000
8
Corporate governance scoresheet of GLCs
FRGS
• Dr Azmi Abd Hamid
• Prof Dr Normah Hj Omar
• Prof Dr Rashidah Abdul Rahman
20,000
9
Financial
Integrity
Model
Through
Ratio
Analysis:
A
Comprehensive Analysis of Malaysian GLC.
FRGS
• Assoc Prof Hj Idrus Hassan
• Dr Azmi Abdul Hamid
• Assoc Prof Dr Rohaya Md Noor
• Prof Dr Rozainun Abdul Aziz
• Prof Dr Normah Hj Omar
30,000
10
Modeling Zakat Distribution for Enhancement of Human
Capital Development.
FRGS
• Hazlina Abdul Halim
• Dr Hassan Bahrom
• Sharifah Norzehan Syed Yusof
• Jamaliah Said
• En Mohd Helmi Ahmad
42,400
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55
NO
TITLE
FUNDED BY
RESEARCHER
TOTAL (RM)
11
Formulating
a New Model
of
Malaysian Companies’
Reaction
and
Behaviour
for
Social
Responsibility
Assurance.
FRGS
• Assoc Prof Dr Faizah Darus
• Dato Prof Dr Mustaffa Mohamed Zain
• Tamoi Janggu
• Yussri Sawani
50,000
12
Strategic
Performance Measurement Systems (SPMS)
Within Government-Linked Companies Transformational
Programme
FRGS
• Dr Anuar Nawawi
• Prof Dr Suzana Sulaiman
• Norlaila Md Zain
• Ilmiah Ibrahim
25,000
13
Formulating a New Model
of
Malaysian Companies

Reaction and Behavior for Social Responsibility Assurance
FRGS
• Assoc Prof Dr Faizah Darus
• Yussri Sawani
• Dato’ Prof Dr Mustaffa Mohamed Zain
50,000
14
Developing a tax education blueprint for
non-accounting curriculum in Malaysia
FRGS
• Assoc Prof Dr Lai Ming Ling
• Zalilawati Yacoob
• Mohd Amran Mahat
• Assoc Prof Dr Choong Kwai Fatt
20,000
15
Conceptualising a New and Contemporary Model for the
Successful Implementation of “Continuous” Budgeting
FRGS
• Assoc Prof Dr Wee Shu Hui
• Prof Dr Ibrahim Kamal Abdul Rahman
• Syazliana Kassim
40,000
16
A
New Model
of
Risk
Disclosure
and Management
Mechanism for Non Financial Corporations
FRGS
• Dr Normah Ahmad
• Rosnadzirah Ismail
• Prof Dr Rashidah Abdul Rahman
30,000
17
The Significance of Government Ownership in The Growth
of Islamic Financial Institutions (IFIs) in Malaysia
FRGS
• Samsuwatd Zuha Mohd Abbas
• Prof Dr Rashidah Abdul Rahman
• Radziah Mahmud
• Nur Faizahton Fisal
30,000
18
Funding
of
Public
Universities
in
Malaysia:Financial
Autonomy and a New Approach of Funding Model
FRGS
• Prof Dr Ibrahim Kamal Abdul Rahman
• Prof Dr Syed Noh Syed Ahmad
• Dr Kalsom Salleh
• Noor Ayuernie Ibrahim
40,000
19
A Model-Fit Corporate Governance and Tax Compliance:
Implications for Policymakers in Malaysia
FRGS
• Assoc Prof Dr Nor’azam Mastuki
• Assoc Prof Dr Rohaya Md Noor
• Abdul Rauf Ambali
45,000
20
Expanding the Fundamental Scope of Shariah Audit in
Islamic Financial Institutions (IFIs) : A New Framework
FRGS
• Dr Nawal Kassim
• Assoc Prof Dr Zuraidah Mohd Sanusi
• Sigit Handoyo
• Dr Mutamimah
50,000
Research Grants Secured
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21
A
Survey
on
Employee
Satisfaction
Level
in
the
Implementation of Quality Management Initiatives.
Dana
Kecemerlangan
• Assoc Prof Dr Wee Shu Hui,
• Ilmiah Ibrahim
• Mohd Amran Mahat
8,000
22
Government
Ownership
and
the
Performance
of
Government Linked Companies: The Case of Malaysia.
Dana
Kecemerlangan
• Nurul Afzan Najid
• Prof Dr Rashidah Abd Rahman
• Dr Philip Sinnadurai
8,000
23
The Determinants of Web-Based Corporate Reporting in
Public Listed Companies in Malaysia.
Dana
Kecemerlangan
• Prof Dr Rashidah Abd Rahman
• Saied Homayoun
13,000
24
The Effect of Firm’s Risk, Independent Directors and Audit
Committees on Income Increasing and Income Decreasing
Earnings Management.
Dana
Kecemerlangan
• Prof Dr Rashidah Abd Rahman
• Masliza Wan Mohamad
• Nik Mohamad Zaki Nik Salleh
13,000
25
Measuring and Reporting Intellectual Capital in Malaysia
Local Authorities.
Dana
Kecemerlangan
• Dr Amrizah Kamaluddin
• Assoc Prof Dr Huang Ching Choo
• Nur Adura Noruddin @ Nordin
10,000
26
Management Commentary Disclosures: Evidence From
Enhanced Disclosure Regimes.
Dana
Kecemerlangan
• Assoc Prof Dr Roshayani Arshad
• Nur Adura Noruddin @ Nordin
• Assoc Prof Dr Rohaya Md Nor
10,000
27
An Examination of the Quality and Nature of Supervisory
Relationship in PhD Studies: Student’s and Supervisory
Perceptions.
Dana
Kecemerlangan
• Assoc Prof Dr Erlane K. Ghani
• Assoc Prof Jamaliah Said
12,000
28
Corporate Reporting of Intellectual Capital: Evidence from
MESDAQ Bursa Malaysia.
Dana
Kecemerlangan
• Assoc Prof Dr Ruhaya Atan
• Azlina Rahim
• Sainah Zainom
15,000
29
Corporate
Social
Responsibility
Disclosure
and
the
Reputation of Malaysian Public Listed Companies: An
Institutional Perspective.
Dana
Kecemerlangan
• Suaini Hj Othman
• Assoc Prof Dr Faizah Darus
• Assoc Prof Dr Roshayani Arshad
15,000
Research Grants Secured
NO
TITLE
FUNDED BY
RESEARCHER
TOTAL (RM)
30
Tax Education in The Era of Information Communication
and Technology : Technical vs Conceptual
Dana
Kecemerlangan
• Nurul Hidayah Ahmad Nawawi
• Assoc Prof Dr Lai Ming Ling
20,000
31
Takaful Industry : A Malaysian Experience
Dana
Kecemerlangan
• Nooraslinda Abd Aris
• Assoc Prof Dr Rohana Othman
32
Executive Directors Remuneration, Turnover and Firm
Performance in Fraud & lawsuit Firms
Dana
Kecemerlangan
• Prof Dr Rashidah Abd Rahman
• Suria Majdi
5,000
33
An Innovative Model
for
Public Sector Performance:
Extending Organisational Capabilities
Dana
Kecemerlangan
• Assoc Prof Jamaliah Said
• Assoc Prof Dr Erlane K. Ghani
5,000
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NO
TITLE
FUNDED BY
RESEARCHER
TOTAL (RM)
34
Financial Reporting in Malaysian Local Authorities.
Institut
Perakaunan
Negara
• Assoc. Prof Dr Nafsiah Mohamed
• Dr Azizah Abdullah
• Normahiran Yatim
40,000
35
Traits Relevant Skills of the Forensic Accountant:
Empirical Survey of Public Sector Organisations.
Institut
Penyelidikan
Perakaunan
• Dr Kalsom Salleh
• Usha Rani Ihelliah
• Noni Abdul Razak
• Dr Shahril Baharim
45,480
36
Financial Reporting in Selangor Local Authorities: Are
they comparable with each other?
CPA
AUSTRALIA
• Assoc. Prof Dr Nafsiah Mohamed
• Normahiran Yatim
• Assoc. Prof Dr Ruhaya Atan
• Rozaiha Abdul Majid
3,000
37
Corporate Social Responsibility Practices in Malaysian
Statutory Bodies
CPA
AUSTRALIA
• Dr Azizah Abdullah
• Fatimah Abd Rauf
3,000
38
Relevent Skills of Forensic Accountants in a Public
Sector Organization
CPA
AUSTRALIA
• Dr Kalsom Salleh
• Usha Rani
3,000
39
The Importance of Intellectual Capital Information to
SMEs in Malaysia.
Dana
Kecemerlangan /
CPA AUSTRALIA
• Assoc. Prof Dr Huang Ching Choo
• Dr Kalsom Salleh
• Nur Adura Ahmad Noruddin @ Nordin
9,000
40
Corporate Governance in SMEs, the Role of Outside
Directors and Firm Performance
Dana
Kecemerlangan /
CPA AUSTRALIA
• Assoc Prof Dr Zuraidah Mohd Sanusi
• Dr Azmi Abdul Hamid
• Yusarina Mat Isa
• Ahmad Saiful Azlin Putih Salin
4,000
41
Tax Insentives and the Impact on SME Performance
Dana
Kecemerlangan /
CPA AUSTRALIA
• Assoc Prof Dr Zuraidah Mohd Sanusi
• Assoc Prof Dr Nor’Azam Mastuki
• Nooraslinda Abdul Aris
7,000
42
The conceptualization of financial crime (fc) and fraud free
(ff) environment in islamic banking products and services
in malaysia : enhancing customers’ decision making on
financing options
ARI HICoE
• Dr Azmi Abd Hamid
• Prof Dr Rozainun
• Dr Hassan Baharom
45,000
43
A Comparative Study on the Screening Process of Syariah
Compliance Practices using Malaysian Securities.
ARI HICoE
• Assoc Prof Dr Pok Wee Ching
• Dr Mohd Nizal Haniff
• Dr Rashid Ameer
• Prof Dr Sunil Poshakwale
44,000
Research Grants Secured
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44
Accountability and Best Practice of Mosque Management
Control System.
ARI HICoE
• Assoc. Prof Dr Mohamed Azam
Mohamed Adil
• Assoc. Prof Dr Zuraidah
Mohd Sanusi
• Assoc. Prof Dr Asmah Abd Aziz
• Mohammad Mahyuddin Khalid
• Mohamad B. Mohd Zain
52,000
45
Adequacy
of
Disclosure
Requirements
on
Investor-
Stakeholder Information of IIFS in Malaysia and Dubai/
Bahrain.
ARI HICoE
• Dr Sharifah Khadijah Syed Agil
• Syed Musa Alhabshi
• Effendy Rahaman
55,000
46
Appropriateness,
Transparency,
and
Timeliness
in
Reporting of Risk-Return Payoff in Islamic Deposits: An
Exploratory Study on Mudarabah Deposits.
ARI HICoE
• Dr Rashid Ameer
• Dr Radiah Othman
• Khalid Jaafar Jahaya
• Assoc. Prof Dr Mohammad Talha
• Dr Nurmahzilah Mahzan
43,000
47
Corporate Networks, Corporate Governance and Financial
Statement Fraud.
ARI HICoE
• Prof Dr Rashidah Abd Rahman
• Dr Effiezal Aswadi Abdul Wahab
• Dr Mazlina Mat Zain
• Prof Behnaz Z. Quigley
29,400
48
Corporate
Social
Responsibilty: The Development
of
Corporate Social Resposibility Index for Islamic Financial
Institutions.
ARI HICoE
• Assoc. Prof Dr Roshayani Arshad
• Assoc. Prof Dr Rohana Othman
• Azlan Md Thani
• Mohamed Affendi Abdul Malek
• Fadhilah Abdul Rahman
• Prof Roger Buritt
42,500
49
Creative Accounting Practices and Earnings Management:
Meeting the Shariah Screening Process in Malaysia and
Indonesia.
ARI HICoE
• Assoc Prof Dr Zuraidah
Mohd Sanusi
• Dr Hilwani Hariri
• Prof Dr Takiah Iskandar
• Dr Agus Harjitok
• Ataina Hudayati
57,000
50
Financial Distressed - Model Detection in Islamic Banks in
Malaysia, Dubai and United States.
ARI HICoE
• Nurul Husna Haron
• Prof Dr Rashidah Abd Rahman
• Assoc Prof Dr Asyraf Wajdi Dusuki
• Prof Dr Behnaz Z. Quigley
48,000
Research Grants Secured
NO
TITLE
FUNDED BY
RESEARCHER
TOTAL (RM)
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59
51
Financing Terrorism and the Impact of Perceptions on
Islamic Financial Institutions: An Assessment of Fraud
Deterrent Mechanisms.
ARI HICoE
• Prof Dr Normah Hj Omar
• Masetah Ahmad Tarmizi
• Mohd Noor Firdaus Abdullah
• Mohd Fuad Arshad
• S. Nizam Ali
55,000
52
Implemetation
of
Maqasid Al
Shari’ah
Islamic
House
Financing: A Study of the Rights and Responsibilities
of Contracting Parties in Bai’ Bithaman Ajil (BBA) and
Musyakarah Mutanaqisah (MM).
ARI HICoE
• Assoc. Prof Dr Rohana Othman
• Rafidah Mohd Azli
• Mardhiyyah Sahri
• Assoc. Prof Dr Roshayani Arshad
• Nooraslinda Abdul Aris
• Abdul Razak Yaakob
44,500
53
Improving the Effectiveness of the Characteristics of the
Anglo-Saxon Governance and the Islamic Governance of
Islamic Financial Institutions.
ARI HICoE
• Dr Azmi Abd Hamid
• Dr Mohd Nizal Haniff
• Ahmad Saiful Azlin Puteh Salim
• Assoc. Prof Dr Muhamad Rahimi Osman
• Selamat Hj Sirat
40,000
54
International Transfer Pricing Audit: An Empirical Analysis
on Audited Cases.
ARI HICoE
• Assoc Prof Dr Lai Ming Ling
• Nurul Hidayah Ahmad Nawawi
• Muzairi Shaikh Osman
• Prof Dr Margaret Mckerchar
43,500
55
Interpretations of Fraud: An Attitudinal Study in Shariah
Compliant and Non-Shariah Compliant Companies.
ARI HICoE
• Dr Roshima Said
• Dr Hilwani Hariri
• Aniza Ishak
• Dr Ayoib Che Ahmad
• Prof David Crowther
37,020
56
Islamic Banking Profit Rates: A Comparative Study of
Malaysia, Singapore and Hong Kong.
ARI HICoE
• Dr Mohd Nizal Haniff
• Assoc. Prof Dr Pok Wee Ching
• Dr Rashid Ameer
• Prof Dr Sunil Poshakwale
43,000
57
Islamic Corporate Governance Index, Foreign Investment
and Firm’s Performance of Syariah Compliance Companies.
A Comparative Study of Indonesia and Malaysia.
ARI HICoE
• Dr Hilwani Hariri
• Dr Roshima Said
• Prof Dr Takiah Mohd Iskandar
• Dr Saiful
45,350
58
Islamic Ethical Attitudes and Corporate Crime: Malaysia
Evidence.
ARI HICoE
• Dr Roshima Said
• Sazilah Mohd Saad
• Wan Nailah Abdullah
• Dr Azlan Amran
• Prof David Crowther
34,040
Research Grants Secured
NO
TITLE
FUNDED BY
RESEARCHER
TOTAL (RM)
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Islamic Work Ethics Among Employees of Islamic and
Conventional Banks in Malaysia.
ARI HICoE
• Ahmad Saiful Azlin Puteh Salin
• Norlela Kamaluddin
• Siti Khadijah Ab. Manan
• Prof Dr Joni Tamkin Borhan
48,865
60
Probing the Ethical Identity and Performance of Shariah
Compliant Companies on Bursa Malaysia via Annual
Reports.
ARI HICoE
• Dr Roshima Said
• Noridah Ismail
• Leily Adja Radjeman
• Datin Prof Dr Hasnah Haron
• Dr Obalola Musa Adebayo
47,780
61
Risk Management and Shari’ah Compliance of Takaful
Operators in Malaysia.
ARI HICoE
• Roszana Tapsir
• Nooraslinda Abdul Aris
• Mohamad Kamil Abu Talib
36,400
62
Risk
Management
Disclosure
in
Islamic
Financial
Institutions in Malaysia: Pre and Post Financial Crisis.
ARI HICoE
• Rosnadzirah Ismail
• Prof Dr Rashidah Abd Rahman
30,000
63
Risk
Management
Practices
in
Islamic
Financial
Institutions in Malaysia, Bahrain and UAE.
ARI HICoE
• Prof Dr Rashidah Abd Rahman
• Dr Fauziah Hanim Tafri
• Yaseen Al-Janadi
• Assoc. Prof Dr Asyraf Wajdi Dasuki
• Prof Omar Masood
57,000
64
Risk Reporting: The Development of Risk Disclosure
Quality Index for Islamic Financial Institutions.
ARI HICoE
• Assoc. Prof Dr Roshayani Arshad
• Assoc. Prof Dr Rohana Othman
• Rina Fadhillah Ismail
• Prof Yusof Karbhari
40,000
65
Sistem Kewangan Islam Dalam Kerangka Perundangan
Negara: Kajian Terhadap Kes-Kes di Mahkamah.
ARI HICoE
• Sharifah Norzehan Syed Yusuf
• Assoc. Prof Dr Mohamed Azam
Mohamed Adil
• Najahudin Lateh
• Siti Noorbiah Md Rejab
41,400
66
Tadlis
in
Home Financing: A Comparative Study
of
Malaysia and Saudi Arabia.
ARI HICoE
• Assoc. Prof Ezani Yaakub
• Assoc. Prof Dr Mohamed Azam
Mohamed Adil
• Assoc. Prof Dr Mohd Dani Muhamad
• Amal Hayati Ishak
• Prof Dr Abdul Rahim Abd Rahman
• Prof Dr Abbas Mirakhor
57,000
Research Grants Secured
NO
TITLE
FUNDED BY
RESEARCHER
TOTAL (RM)
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Research Grants Secured
NO
TITLE
FUNDED BY
RESEARCHER
TOTAL (RM)
67
The Concept of Criminology (Bathil) in IFIs: Practices in
Brunei and Luxemburg.
ARI HICoE
• Assoc. Prof Dr Noraini Mohamad
• Assoc. Prof Dr Mohd Asri
• Dr Nawal Kasim
• SAC/ Bank Negara
31,500
68
The Concept of Criminology (Bathil) in Islamic Financial
Institutions: Practices in Malaysia and Iran.
ARI HICoE
• Assoc. Prof Ezani Yaakub
• Assoc. Prof Dr Noraini Mohamad
• Asmak Husin
• SAC/ Bank Negara
• Islamic Authority Body
57,000
69
The Concepttualisation of Financial Crime (FC) and Fraud
Free (FF) Environment in Islamic Banking Products and
Services in Malaysia: Enhancing Customers’ Decision
Making on Financing Options.
ARI HICoE
• Prof Dr Rozainun Abdul Aziz
• Dr Azmi Abd Hamid
• Dr Mohd Nizal Haniff
• Dr Hasan Baharum
• Selamat Hj Sirat
• Prof Dr Omar Zaid Abdullah
48,000
70
The Effectiveness of Audit Report in Waqf Management.
ARI HICoE
• Assoc. Prof Dr Asmah Abdul Aziz
• Assoc. Prof Dr Zuraidah Mohd Sanusi
• Dr Mohd Efandi Mat Rani
• Mohammad Mahyuddin Khalid
• Mohd Bakri Ibrahim
30,000
71
The Monitoring of Annual Zakat Report in Malaysia.
ARI HICoE
• Assoc. Prof Dr Asmah Abdul Aziz
• Assoc. Prof Dr Huzaimah Ismail
• Baterah Alias
• Assoc. Prof Dr Nafisiah Abd Rahman
• Abd Rahim bin Zakaria
42,500
72
The Scope of Shariah Audit in Islamic Financial
Institutions (IFIs): A Comparative Study of Malaysia and
Indonesia.
ARI HICoE
• Dr Nawal Kasim
• Assoc. Prof Dr Zuraidah Mohd Sanusi
39,500
73
Whistle-blowing and Islamic Values in Combating
Accounting Fraud: A Comparison of Islamic and
Conventional Financial Institutions in Malaysia.
ARI HICoE
• Dr Radiah Othman
• Dr Hilwani Hariri
• Assoc. Prof Dr Said Bouheraoua
• Datin Prof Dr Hasnah Haron
• Assoc. Prof Dr Mohammad Talha
41,950
74
Project Management in Zakat Distribution
ARI HICoE
• Sharifah Norzehan Syed Yusuf
• Assoc. Prof Dr Hasan Bahrom
• Hazlina Abdul Halim
• Assoc Prof Jamaliah Said
• Mohd Helmi Ahmad
40,000
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Reengineering Carter Instrument for Islamic Non-Profit
Organisations in Promoting Good Governance.
ARI HICoE
• Assoc Prof Dr Erlane K. Ghani
• Assoc Prof Jamaliah Said
• Fawzi Laswad
19,500
76
Shariah and Corporate Governance Compliance by
Malaysian Islamic Financial Institutions.
ARI HICoE
• Dr Halil Paino
• Anis Barieyah Mat Bahari
• Rosliza Abu Bakar
• Dr Zubaidah Ismail
7,500
77
Corporate Social Responsibility : The Development
of Corporate Social Responsibility Index for Islamic
Institutions
ARI HICoE
• Assoc. Prof Dr Roshyani Arshad
• Assoc. Prof Dr Rohana Othman
• Azlan Md Thani
• Mohamed Effendi Abdul Malek
• Prof Roger Buritt
42,500
78
Environment in Islamic Banking Products and Services
in Malaysia : Enhancing Customers’ Choice.
ARI HICoE
• Prof Dr Rozainun Abdul Aziz
• Dr Azmi Abdul Hamid
• Dr Mohd Nizal Hanif
• Hassan Mohd Baharom
48,000
Research Grants Secured
NO
TITLE
FUNDED BY
RESEARCHER
TOTAL (RM)
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Congratulatory Messages to PhD Graduates 2010
Dr Sharifah Khadijah Syed Agil
Dr Siti Noor Hayati Mohd Zawawi
Associate Prof Dr Zaini Ahmad
Dr Hilwani Hariri
ARI and the Faculty of Accountancy wish to congratulate our students and colleagues who have successfully completed their PhD program at UiTM in
2010. They are Dr Siti Noor Hayati Mohd Zawawi, Associate Prof Dr Zaini Ahmad, Dr Sharifah Khadijah Syed Agil and Dr Hilwani Hariri
62
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Adira, Master’s student, waiting patiently for visitors at
IIDSE 2010
AP Dr Zaini with her certifi cate for winning the
Emerald selected journal article
ARI director, Prof Normah, on stage to receive certifi cate of
award from VC on the opening
day of IIDSE 2010
Dean delivering his speech on the 2nd day of ARI retreat
at Awana
Dr Azmi receiving his Gold Medal for his
Bold Track project at IIDSE 2010
Dr Intan and her team at IIDSE 2010
Dr Nawal at her booth
Dr Nawal receiving her Gold Medal for
her Shariah Audit project
Prof. Dr. Rashidah with FFM on Book of Corporate Gover-
nance
Focus group discourse organized by Dr Radiah, Dr Hilwani
and Dr Roshima
IID 2010-main players & participants
SNAPSHOT of
Activities 2O1O
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Assoc Prof Dr Zuraidah-platinum winner on Social Sci-
ences category at IID 2010
Prof Dr Normah at the HICoE Launching ceremony
Prof Omar Masood delivering his talk at ARI retreat
Prof Dr Rozainun’s winning booth at IIDSE 2010 (Gold
Medallist)
Dr. Radiah listening to coments from participants
during the focus group discourse
Seminar on FRS Convergence, dePalma Ampang
Participants at ‘Writing Cases’ Workshop
Paricipants at the Workshop on AOB & Ethical Dimension
at SC Building
Participants at ARI retreat, Bkt Tinggi Resort
Some of the working committee (from left) Maslina, Intan
Waheeda, Rosnadzirah, Suria & Zafi ruddin
Tan Sri Arshad Ayub at one of the sessions
The big guns at the Faculty Do
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Visit to INCEIF
ARI Director, Prof Normah, delivering her visionery
opening speech at ARI retreat, Awana Genting
Dr Hilwani, the organising chairperson,
ARI retreat at Bkt Tinggi Resort
ARI retreat at Awana
Dr Radiah & Dr Rashid having a discussion with Dr Ashraf
(Head of Research Affairs, ISRA)
Prof. Dr. Rozainun, another Gold Medal winner
at IIDSE 2010
One of the speakers at Seminar on FRS
Convergence, DePalma Ampang.
Meeting at MINDA
Visit to Bank Negara
Students participation in IID 2010 SE
A talk by Prof. Dr. Homayoun at CITU
HICoE fi rst conference on researsch clusters
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1.
Amer Shakir, Z., Wan Zaiyana, M.Y., Khairil Anwar, M., Zuraidah, M.S. and Norazan M.R. (2010). Ideation in Industrial Design Context: The Importance
of Group Process in Brainstorming, Asian Journal of Environment-Behavior Studies, Maiden Issue, Vol 1, No. 1, ISSN 1394-0384.
2.
Azlina, A. J. and Rashidah, A. R. (2010). Institutional Investors and Earnings Management: Malaysian Evidence, Journal of Financial Reporting and
Accounting, Vol. 8, No. 2, 110-127, ISSN 1985-2517 (EMERALD)
3.
Dalila, D., Rashidah, A.R and Zaluddin, S. (2011). Waqf Reporting to Fufill Stakeholder Attribute in Waqf Islamic Councils, Business and Management
Quarterly Review, Vol. 2, No. 1, ISSN: 2180-277
4.
Eley Suzana, K., Indra Devi, R. and Normah, O. (2010) Supply Chain Management Practices of an Automobile Manufacturer in Malaysia, Asia-
Pacific Management Accounting Journal, Vol. 5, Issue 1, 69-88, ISSN 1675-3194, University Publication Centre (UPENA)
5.
Erlane K. G. and Jamaliah, S. (2010). Digital Reporting Practices among Malaysian Local Authrities, Electronics Journal of e-Government, Vol. 8
Issue 1, ISSN 1479-439X
6.
Erlane K. G. and Jamaliah, S. and Fawzi L. (2010). Does Level of Balanced Scorecard Adoption Affect Service Quality? A Study on Malaysian Local
Authorities, International Journal Managerial and Financial Accounting, Vol. 2, No. 3, ISSN 1753-6715, Inderscience Enterprises Limited
7.
Faridah A. R., Erlane K. G. and Adnan Z. A. (2010). Auditees’ Perception on Accountability Index : A Study in a Malaysian Public University, Canadian
Social Journal, Vol. 6 No. 3, ISSN 1712-8056
8.
Haniff, M.N and W.C. Pok (2010) Intraday Volatility and Periodicity in Malaysian Stock Returns, Research in International Business and Finance,
vol.24, 329-343. (Elsevier/SCOPUS Indexed)
9.
Huang, C.C., Michael, T. and Robert, L. (2010). Contingency Factors Influencing The Availability of Internal Intellectual Capital Information, Journal
of Financial Reporting and Accounting, Vol. 8, No. 1, 4-21, ISSN 1985-2517 (EMERALD)
10.
Jamaliah, S., Wee, S. H., Rohana, O. and Dennis, T. (2010) The Mediating Effects of Organizational Learning orientation on The Relationship
between Strategic Management Accounting Information Use and Organizational Performance. APAMJ. Vol 5 Issue 2, 2010
11.
Kalsom, S. Noni, A. R. and Shahril, B. (2010) Traits and Relevant Skills of The Forensic Accountants: Empirical Survey of Public Sector Organisations,
IPN Journal of Research and Practice in Public Sector Accounting and Management, Volume 1, ISSN 2180-4508, IPN
12.
Kalsom, S., Syed Noh, S.A. and Syed Omar Sharifuddin S. I. (2010) Knowledge Management and Public Sector Accountants: Knowledge
Management Models in the Accountant General’s Department of Malaysia.IPN Journal of Research and Practice in Public Sector Accounting and
Management, Volume 1, ISSN 2180-4508, IPN
13.
Lai, M.L. and Choong, K.F. (2010) Motivators, Barriers and Concerns in Adoption of Electronic Filing Systems: Survey Evidence from Malaysian
Professional Accountants, American Journal of Applied Sciences, Vol. 7, No. 4, 562-567, ISSN 1546-9239 (SCOPUS)
Journal Publications 2010
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14.
Lai, M.L. and Nurul Hidayah, A. N. (2010) Integrating ICT Skills and Tax Software In Tax Education: A Survey of Malaysian Tax Practitioners’
Perspectives, Campus –wide Information system, Vol. 27, Issue 5 (in press), 303-317, ISSN 1065-0741 (SCOPUS)
15.
Memiyanty, A.R., Rozainun, A.A. and Binshan, L. (2010). Perception on Professional Capabilities of Accounting Graduates. International Journal of
Management in Education (IJMIE). ISSN : 1750-385X, 61-79, Inderscience Publishers, Bucks,U.K.
16.
Mohamed Azam, M. A., Mohd Dani, M., Ezani, Y. and Amal Hayati, I. (2010) Tadlis in Islamic Transactions, Malaysian Accounting Review, Special
Issue, Vol. 9, No. 2, 43-55, ISSN 1675-4077, University Publication Centre (UPENA)
17.
Mohammad Radzi, I., and Lai, M.L. (2010) Salaried Taxpayers and Electronic Tax Filing System: Survey Evidence, Malayan Law Journal, 5, Sept/
October, pp.ixxix-xciii, ISSN 0025-1283 www.lexisnexis.com
18.
Mohd Afandi, M. R. and Asmah, A. A. (2010) Waqf Management and Administration in Malaysia: Its Implementation from the Perspective of Islamic
Law, Malaysian Accounting Review, Special Issue, Vol. 9, No. 2, 115-121, ISSN 1675-4077, University Publication Centre (UPENA)
19.
Mohd Halim, K., Muhd Kamil, I. and Rozainun, A. A. (2010) Value Relevance of Aggregated vs Disaggregated Book Value and Earnings: Evidence
from Malaysian High-tech Firms. Malaysian Accounting Review, Vol. 9, No. 1, 1-17, ISSN 1675-4077, University Publication Centre (UPENA)
20.
Mohd Haswadi, H., Glen D. M., Zuraidah M. S. and Takiah M. I. (2010) The Enforcement Role of The Companies’ Commission of Malaysia, International
Business and Economics Research Journal, Vol. 9, No. 2., February 2010, ISSN 1535-0754, The Clute Institute For Academic Research
21.
Mohd Nizal, H. and Pok, W. C. (2010) Intraday Volatility and Periodicity in the Malaysian Stock Returns. Research in International Business and
Finance, Volume 24 Issue 3, 329 -343. ISSN 0275-5319, JAI Press (SCOPUS)
22.
Mohd Zain, Z., Mohd Akram, A. and Ghani, E. K. (2010) Intrepreneurship Intention among Malaysian Business Students, Canadian Social Science,
Vol. 6, No.3, 34-44, ISSN 1712-8056
23.
Muhd Kamil, I., Norhana, S. and Mohd, R. (2010). Intangible Assets Valuation in the Malaysian Capital Market, Journal of Intellectual Capital. ISSN:
1469-1930
24.
Nafsiah, M., Azizah, A., Fatimah, A. R. and Normahiran, A. (2010) Financial Reporting Reform in Malaysian Local Authorities, IPN Journal of
Research and Practice in Public Sector Accounting and Management, Volume 1, ISSN 2180-4508, IPN
25.
Najahudin, L., Mohamed Azam, M. A., Siti Noorbiah, M. R. and Mardhiyyah, S. (2010) The Legal Framework of the Islamic Financial System: A
Study on the Cases in Malaysia, Malaysian Accounting Review, Special Issue, Vol. 9, No. 2, 85-97, ISSN 1675-4077, University Publication Centre
(UPENA)
26.
Nawal, K. and Nurul Khairiah, K. (2010) The Influence of the Concept of “Taklif” to Accountants in Preventing Fraudulent Financial Reporting and
Auditing, Malaysian Accounting Review, Special Issue, Vol. 9, No. 2, 71-83, ISSN 1675-4077, University Publication Centre (UPENA)
27.
Noraini, M., Mohamad Asri, A. and Nawal, K. (2010) Crime Prevention in Islamic Financial Institution: Practices in Brunei Darussalam, Malaysian
Accounting Review Special Issue 2010, ISSN 1675-4077, University Publication Centre (UPENA)
Journal Publications 2010
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28.
Norlela, K. and Siti Khadijah, A. M. (2010) The Conceptual Framework of Islamic Work Ethic (IWE), Malaysian Accounting Review, Special Issue,
Vol. 9, No. 2, 57-70, ISSN 1675-4077, University Publication Centre (UPENA)
29.
Norli, A., Anuar, M.N., Taufiq, H. and Sazali, Z.A. (2010). Short-run Stock Overreaction: Evidence from Malaysia, International Journal of Economics
and Management, Vol 5, No.2 (SCOPUS).
30.
Normah, O. (2010) Terrorist Financing and Perceptions on Islamic Financial Institutions, Malaysian Accounting Review, Special Issue, Vol. 9, No. 2,
165-174, ISSN 1675-4077, University Publication Centre (UPENA)
31.
Noor Hidayah, A. A., Intan Salwani, M. and Normah, O. (2010). Determinants of User Acceptance of Online Reservation Acceptance : An Empirical
Study, International Journal of Art and Sciences, Vol. 3, No. 12, ISSN 1944-6934
32.
Norzaidi, M.D. and Intan Salwani, M. (2010, October). Evaluating the Intranet Acceptance with the Extended Task Technology Fit Model : An
Empirical Study in Port Industry in Malaysia, International Journal of Art and Sciences,Vol 3, No12, 294-306, ISSN 1944-6934.
33.
Norzaidi, M.D., Intan Salwani, M., Chong, S.C. and Binshan, L. (2010). The Indirect Effects of Intranet Functionalities on Middle Managers Performance,
The International Journal of Cybernetics, Systems and Management Sciences, Vol. 39, Issues 4-6, Emerald, UK (SCOPUS) Thomson ISI Impact
Factor: 0.235
34.
Nurul Husna, H., Hazlina, H., Nur Syuhada, J. and Rashidah, A. R. (2010) Zakat for Asnafs’ Business by Lembaga Zakat Selangor, Malaysian
Accounting Review, Special Issue, Vol. 9, No. 2, 123-138, ISSN 1675-4077, University Publication Centre (UPENA)
35.
Radiah, O. (2010) Impact of Financial Reporting Quality on the Implied Cost of Equity Capital: Evidence from the Malaysian Listed Firms, Asian
Journal of Business and Accounting, Vol. 3, Issue 1, 1-25, ISSN 1985-4064
36.
Rapiah, M., Wee, S.H., Ibrahim Kamal, A. R. and Rozainun, A. A. (2010) The Relationship Between Strategic Performance Measurement Systems
and Organisational Competitive Advantage. Asia-Pacific Management Accounting Journal, Vol. 5, Issue 1, 1-20, ISSN 1675-3194, University
Publication Centre (UPENA)
37.
Rashid, A., Fairuz, R. And Husein, Z. (2010) A New Perspective on Board Composition and Firm Performance in an Emerging Market, Corporate
Governance, Vol. 10, No. 5, (EMERALD)
38.
Rashid, A. (2010). The Role of Institutional Investors in the Inventory and Cash Management Practices of Firms in Asia, Journal of Multinational
Financial Management, Vol. 20, No.2-3, 126-143. [Impact factor 0.812] (SCOPUS)
39.
Rashid, A. and Radiah, O. (2010) Environmental disclosure of Plantation Companies in Malaysia: A Tool For Stakeholder Engagement, Corporate
Social and Environmental Management Journal, Vol. 17, 52-62 (SCOPUS)
40.
Rashid, A., Fairuz, R. and Anuar, N. (2010) Director Independence and Performance of Listed Companies: Evidence from Malaysia, International
Journal Business Governance and Ethics, Vol. 5, No. 4, 280-300 (SCOPUS)
Journal Publications 2010
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41.
Rashid, A. and Aishah, S. A. B. (2010) Readability of Corporate Social Responsibility Communication in Malaysia, Corporate Social and Environmental
Management Journal, Vol. 17, No. 4, ISSN 1535-3966 (Online)(SCOPUS)
42.
Rashid, A. and Radiah, O. (2010) Stock Market Reaction to Bond Issuance: Evidence from The Malaysian Banking Sector, International Research
Journal of Finance and Economics, Vol. 45, 161-169, ISSN 1450-2887 (SCOPUS)
43.
Rashid, A. (2010) Determinants of Corporate Hedging Practices in Malaysia, International Business Research, Vol. 3, No. 2, 120-130, ISSN 1913-
9004 (Print) and ISSN 1913-9012 (Online)
44.
Rashid, A. and Syahida, M. Z. (2010) Turnaround Prediction of Distressed Companies: Evidence from Malaysia, Journal of Financial Reporting and
Accounting, Vol. 8, No. 2, 143-159, ISSN 1985-2517 (EMERALD)
45.
Rashid, A. (2010) Financial Liberalisation and Firms’ Capital Structure Adjustments: Evidence from Southeast Asian and South America, Journal of
Economics and Finance (Online) (SCOPUS)
46.
Rashidah, A. R., Fauziah Hanim, T. and Yaseen, A. J. (2010) Instruments and Risks in Islamic Financial Institutions, Malaysian Accounting Review,
Special Issue, Vol. 9, No. 2, 11-21, ISSN 1675-4077, University Publication Centre (UPENA)
47.
Rohana, O., Rozainun, A. A. and Md. Isa, I. (2010). A Perspective on the Subprime Crisis 2007 : Lessons to be Learnt in Relation to the Asian
Financial Crisis 1997, European Journal of Economics, Finance and Administrative Sciences, Issue 23, ISSN 1450-2275 (SCOPUS)
48.
Rohana, O. and Azlan Md Thani. (2010). Islamic Social Reporting of Listed Companies in Malaysia, International Bussiness and Economics Research
Journal, Vol 9, No 4, ISSN: 1535-0754.
49.
Rozaiha, A. M., Nafsiah, M. and Zanariah, M. (2010) Spiritual Intelligence: Narrowing the Gap between the Ethical and Non-Ethical Values of Public
Sector Employees, Malaysian Accounting Review, Special Issue, Vol. 9, No. 2, 175-780, ISSN 1675-4077, University Publication Centre (UPENA)
50.
Ruhaya, A., Nur Syuhada, J. and Yousef, S. (2010, September). The Impact of IFRS 2 “Share-Based Payment” on Malaysian Companies, Review
of Pacific Basin Financial Markets and Policies.Vol. 13, Issues 3, 449. (SCOPUS)
51.
Ruhaya, A., Enny Nurdin, S.M., Wan Hasnah, W.K. and Kamaruzaman, J. (2010). Annual Risk Reporting of Listed Companies in Malaysia, Journal
of Modern Accounting and Auditing, Vol.6 no 8, ISSN 1548-4583, David Publishing Company.
52.
Saeid, H. and Rashidah, A. R. (2010) Determinants of Web-based Corporate Reporting Among Top Public Listed Companies in Malaysia, International
Journal of Arts and Sciences, Vol.3 no13, ISSN 1944-6934,
53.
Siti Khadijah, A. M. and Norlela, K. (2010) The Underlying Contracts of Islamic Banking (IB) Products and Some Related Issues in the Current
Practice, Malaysian Accounting Review, Special Issue, Vol. 9, No. 2, 99-114, ISSN 1675-4077, University Publication Centre (UPENA)
54.
Shafi, M. (2010) Ethical Corporate Culture and Guidelines for Ethical Leadership, International Journal of Trade, Economics and Finance, Vol. 1,
No.2, August 2010, pp151-154
Journal Publications 2010
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55.
Suhani, A. and Radiah, O. (2010). Determinant of Online Tax Payment System in Malaysia, International Journal of Public Information System, Vol.
1, 17-32, ISSN 1653-4360, Cabell’s Directory and Open Access.
56.
Suaini, O., Roshayani, A. and Faizah, D. (2010). The Influence of Coercive Isomorphism on Corporate Social Responsibility Reporting and Reputation,
Social Responsibility Journal, Vol 7, Issue 1, ISSN 1747 – 1117.
57.
Song, I.S., Choo Kueh, C., Rashidah, A. R. and Yet Chu, S. (2010) Cross-boarder Mergers and Acquisitions in Five East Asian Countries, International
Journal of Economics and Management, Vol. 4, No. 1, 61-80, June, ISSN 1823-836X (SCOPUS)
58.
Tuan Zainun T.M, Malcolm, S. Hadrian, D. (2010). Determinants of Management Accounting Control System in Malaysian Manufacturing Industry.
Asian Journal of Accounting & Governance, Vol. 1, pp. 79 - 104. ISSN 2180-3838
59.
Tuan Zainun T.M, Malcolm, S. Hadrian, D. (2010). Management Accounting and Organisational Change: An Exploratory Study in Malaysian
Manufacturing Firms, Journal of Applied Management Accounting Research, Vol. 8(2), pp. 51-80. ISSN 1443-9913 (Online) or ISSN 1443-9905
(Print)
60.
Yussri, S., Mustaffa, M.Z. and Faizah, D. (2010). Preliminary Insights on Sustainability Reporting and Assurance Practices in Malaysia, Social
Responsibility Journal, Vol 6, 627 – 645, ISSN 1747 – 1117.
61.
Zahariah, M. Z., Amalina M. A. and Erlane K. G. (2010). Entrepreneur Intention among Malaysian Business Students, Canadian Social Journal, Vol.
6 No. 3, ISSN 1712-8056
62.
Zaleha, O. and Rashidah, A.R (2010), Ethics in Malasyian Corporate Governance Practices, International Journal of Business and Social Science,
Vol. 1, No. 3, 374-387, ISSN 2219-1933 (Index Copernicus International and EBSCOhost).
Professional Journals 2010
63.
Hussein, Z. and Rashid, A. (2010, February) Feminising the Corporate Board, Accountants Today, 44-46, ISSN 1394-1763
64.
Nawal, K. (2010, June) Auditing from the Islamic Perspective, Accountants Today,28-31, ISSN 1394-1763
65.
Rashid, A. (2010, February). Female Directors on Corporate Boards, Accountants Today ,ISSN 1394-1763
66.
Roshayani, A. Noraida, S. ,Siti Noor Azmawaty A.R. and Zafiruddin, B. (2010-2011). Strategy Corporate Social Responsibility : Business Strategy
Towards Value Creation, MAREF Review, Volume 1 Issue No 2, ISSN 2231 - 8283, MAREF Review
67.
Zuraidah, M.S., Nor’azam, M., Yusarina, M.I, Aida Hazlin, I. and Kamaruzzaman, M. (2010). Audit Quality Rating (AQuR) System: Towards the
Compliance of ISQC 1, November 2010, MAREF Review.
Journal Publications 2010
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Conference Proceedings 2010
No.
PRESENTER & CO
AUTHORS
TITLE
SEMINAR / CONFERENCE
1
Lai M. L. and Lau, S. H.
Life-Long
Education
and
Financial
Planning
of
Graduate Students: Evidence from Malaysia.
2010 International Conference on Education Technology and
Computer, Golden Jade Sunshine Hotel, Shanghai, China,
June 22-24, 2010, Ei Compendex, ISI Proceeding (ISTP),
IEEE Explore
2
Maheran, Z.
The Influence of Culture on Perceived Ethical Problems
and Ethical Judgments
Proceedings
International
Conference
on
Ethics
&
Professionalism, Bangi Malaysia 1-2 December 2010.
3
Amiruddin, Huang, C. C.
and Zubaidah, Z. A.
The Development
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an
IC
Index
for
Malaysian
Companies.
International
Conference
of
Intellectual
Capital
and
Knowledge Management, Hong Kong, November 11-13,
2010, Thomson Reuters ISI Index (ISSHP) & (ISSHO/ISI),
Institution of Engineering & Technology, UK
4
Amriza, K. and Rashidah,
A. R.
The Moderating Effect of Organisation Culture on
Intellectual
Capital and Organisation Effectiveness
Relationship
International Conference of Intellectual Capital Management,
The
Hong
Kong
Polytechnics
University,
Hong
Kong,
China,11-12 November 2010 [Thomson Reuters ISI Index]
5
Asmah,
A.A.,
Fatimah
Hanim,
A.R.
and
Intan
Salwani, M.
Performance Indicators of Collection Counters at Local
Authorities
International Conference on Innovation, Management and
Service (ICIMS 2010), Singapore, 2010
6
Azlina,R., Ruhaya, A. and
Amirazah, H.
Intellectual
capital
efficiency
in
Malaysian
Public
Companies : A Longitudinal Study
International Conference on Intellectual Capital, Knowledge
management & Organisational Learning, ISBN 978-1-4244-
8985-6
7
Azwan, A. R., Radiah, O.
Intellectual Capital Disclosures : The Case of Malaysian
Initial Public Offerings
Malaysia-Indonesia International Conference In Economics,
Management
and
Accounting
(MIICEMA)
2010,
25-26
November 2010, UKM Bangi
8
Azwan, A. R., Radiah, O.
An
Analysis
of
Intellectual
Capital
Disclosure
in
Malaysia IPO Prospectuses
IEEE Symposium on Industrial Electronics and Applications
(ISIEA) 2010, 3-5 October 2010, Penang. IEEE Explore
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Azwan, A. R., Radiah, O.
and Muhd Kamil, I.
An Analysis of Intellectual Capital Disclosure.
IEEE Symposium on Industrial Electronics and Applications,
IEEE Explore
10
Erlane, K. G. and
Jamaliah, S
Does PowerPoint Improve Students Performance?
Teaching and Learning Conference, 2010
11
Erlane, K. G. and
Jamaliah, S
The Effect of Information Technology Capability on
E- Services: A Study of Malaysian Local Authorities
International Accounting Business Research, 2010
12
Hilwani, H., Hasnah, H.
and Chris, P.
Professionalism: The Perspective of External Auditors
and Government Auditors,
British Accounting Association, U.K.
13
Huang, C. C. Kalsom, S.
and Adura, A.N.
The Importance of Intellectual Capital Information to
SMEs in Malaysia.
2010
International
Conference
on
Science
and
Social
Research, Kuala Lumpur, December 5-8, 2010, SCOPUS,
IEEE Explore
14
Huang, C. C. Mohamad
Nor, H. and Kalsom, S.
Research and Development Reporting in Malaysia.
The 9th European Conference on Research Methods for
Business and Management Studies, Spain, June 24-25,
2010, Index to Social Sciences & Humanities Proceedings
(ISSHP) and the Index to Social Sciences & Humanities
Proceedings (ISSHP/ISI Proceedings)
15
Faizah,
D.,
and
Mohamad, A
Corporate Governance and Corporate Failure in the
Context of Agency Theory
International Conference on Business, Accounting, Marketing
and Finance, Athens, Greece 5-8 July 2010
16
Faridah,
J.,
Faizah,
D.
and Indra Devi, R.
Social and Environmental Risk Assessment in Project
Financing Decision
International Conference on Governance and Accountability
(ICGA) Solo City Indonesia, 5-8 December 2010. (Doctoral
Colloquium).
17
Faridah,
J.,
Faizah,
D.
and Indra Devi, R.
Environmental
Disclosure
in
Malaysian
Banking
Sector
Malaysia-Indonesia International Conference on Economics,
Management and Accounting 2010, Faculty of Economics
and Management, Kuala Lumpur, 25-26 November.
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Halimah,
N.A.,
Rohana,
O. and Radiah, O.
Factors
Influencing
Effectiveness
of
Internal Audit
Department in Malaysian Local Authorities.
Malaysia-Indonesia International Conference on Economics,
Management and Accounting 2010, Faculty of Economics
and Management, University Kebangsaan Malaysia, Bangi,
Selangor, 25-26 November. ISBN 978-983-3198-55-9.
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Halimah,
N.A.,
Rohana,
O. and Radiah, O.
Internal
and
External
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Effectiveness of Internal Audit Department (IAD) in
Malaysian Local Authorities.
24th Annual Australian and New Zealand Academy
of
Management
Conference,
Adelaide
Convention
Centre
Australia, 8-10 Dec 2010. ISBN 1877040819
20
Haslinda,
Y.
and
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Accountants and Corporate Environmental Reporting
in Malaysia : An Agent for Sustainability Practice
International Conference on Governance and Accountability
(ICGA) Solo City Indonesia, 5-8 December 2010.
21
Hazelina, A., Normah, O.
and Ibrahim ,A.R
Strategy Map as a Communication Tool in Balance
Scorecard Implementation
:
Study of a Malaysian
Utility Company
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
22
Ibrahim,
K.A.R.
and
Rozainun, A.A
Smoothing Engineering and Accounting Systems in An
Organisational Context – A Case Study on A Malaysian
Privatised Organisation
ICIMS 2010 Conference proceedings, which will be indexed
by Thomson ISI, British Library and Nelson. 26-28 February
2010 Singapore
23
Indra
Devi,
R.
and
Thirumanickam, N
Strategic Intent in Greening the Automotive Supply
Chain
International Conference on Governance and Accountability
(ICGA) Solo City Indonesia, 5-8 December 2010.
24
Jamaliah,
S.,
Rohana,
O., Wee, S.H. and Taylor
D.W
The Mediating Effects of Organisational Learning on
the Relationship between Strategic Information Use
and Organisational Performance among Malaysian
Local Authorities
European Applied Business Research (EABR) Conference,
Orlando, Florida, USA, 4-6 January, 2010. ISSN : 1539-
8757
25
Kalsom, S.
Reengineering
Public
Sector Accounting
Services
Through
Knowledge
Sharing
and
Knowledge
Management Model.
International Conference on Innovation, Management and
Service (ICIMS 2010), Singapore, February 26-28, 2010,
Thomson ISI, British Library and Nelson
26
Kalsom, S.
Tacit Knowledge and Accountants: Knowledge Sharing
Mode.
International Conference on Knowledge Discovery (ICKD
2010), Bali, Indonesia, March 19-21, 2010, Thomson ISI,
IEEE Explore and CSDL, Ei Complex
27
Kalsom, S., et al
Learning Factors of Public Sector Accountants and
Sharing Process of Tacit Knowledge.
K. Terengganu, May 25-27, 2010, Thomson ISI, AJEBA
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Kalsom,
S.,
Syed Noh,
S.
A.
and
Syed Omar
Sharifuddin, S. I.
Drivers,
Benefits
and
Challenges
of
Knowledge
Management:
A
Case
Study
of
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European Conference on Knowledge Management, Portugal,
September 3-4, 2010, Thomson Reuters ISI Index (ISSHP) &
(ISSHO/ISI), Institution of Engineering & Technology, UK and
EBSCO
29
Maheran, Z., Junaidah, H.
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The
Influence
of
Organisational
Ethical
Climate,
Religiosity
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of
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on
Ethical
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Proceedings
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on
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30
Memiyanty,
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A.A.
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Putera, M.S.
Better skills? Better service?: Malaysian evidence
International
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Theory
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31
Mohamad Ezrien, M. K.,
Radiah, O. and Ahmad
Shameer, M. T.
Innovation Capacity in Higher Education.
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
32
Mohd Halim, K.,
Muhd
Kamil, I. and Rozainun,
A.A
Value Relevance, Balance Score Card and Aggregated
Data: Malaysia Evidence CSSR
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
33
Mohd Halim, K.,
Muhd
Kamil, I. and Rozainun,
A.A
Balanced Scorecard Equity Valuation Model
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
34
Moktar, A., Zuraidah, M.S.
and Erlane K. Ghani
The Use of Audit Decisions Aids and the Impact to
Audit Judgments: A Review
2010 National Postgraduate Seminar NAPAS 10’, 6-7 July
2010, Concorde Hotel, Shah Alam, UiTM
35
Nazhatulshima, N.
Hajibah, O. and Muhd
Kamil, I
Reporting Styles of Profit and Loss Making in Annual
Reports of Malaysian Public Listed Companies
Language
for
Specific
Purposes
:
Collaboration
and
Engagement, Second Conference of the Asia - Pacific Rim
LSP, and Professional Communication Association, 15-17
July 2010, Petaling Jaya Hilton Hotel, Selangor, Malaysia
36
Nik
Zam,
N.W.,
and
Mustaffa, M.Z.
Factors Influencing Malaysian SMEs Involvement in
Environmental Reporting : An Exploratory Study
International Conference on Governance and Accountability
(ICGA) Solo City Indonesia, 5-8 December 2010.
Conference Proceedings 2010
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75
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Noor
Aqilah,
A.T.,
Norzaidi, M.D. and Intan
Salwani, M.
Measuring
Middle
Managers
Performance
Using
Extended Task - Technology Fit Model on Intranet
Usage at Major Terminal Operators : A Conceptual
Paper
International
Conference
on
Intelligent
Network
and
Computing. ISBN 978-1-4244-8270-2
38
Nooraslinda,
A.
A.
and
Roszana, T.
Risk Management and Takaful For Hotel and Tourism
Industry.
Seminar Pengurusan Perhotelan & Pelancongan Islam 2010,
22-23 Jun, 2010, Pusat Pemikiran & Kefahamn Islam (CITU),
UiTM
39
Norasyiqin, A., Zuraidah,
M.S. and Takiah, M.I.
Financial
Reporting
Quality
of
Cooperatives
in
Malaysia
Asian-Pacific Conference on International Accounting Issues
2010,7-9 November 2010, Bond Univ. & APCIAI, Gold Coast,
Australia
40
Norhazrina,
M.R.
and
Wee, C.P.
Shareholder Wealth Effects of M&As: Evidence From
Malaysia
Proceedings
of
The 2010
International
Conference
on
Business, Economics and Tourism Management (CBETM)
at
Singapore from February 26-28, 2010 organized by
International
Association
of
Computer
Science
and
Information Technology (Indexed in Thomson ISI)
41
Norlaila,
A.,
Lily,
M.M.,
Noor,
H.M.Y.,
Sabariah,
J.,
Suria,
F.M.P.,
Nor
Hazwani,
W.A.R.,
Yuzainizam,
Y.,
Azlan,
M.T. and Faizah Azam,
A.A.
Neuro Teaching : An impact to Performance
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
42
Norli,
A.,
Annuar
M.N.,
Taufiq,
H.
and
Sazali,
Z.A.
Stock Overreaction Behaviour in Bursa Malaysia: Does
the Length of the Formation Period Matter?
MIICEMA 2010, FEP UKM, Bangi, Selangor
43
Norhayati,
M.
and
Shazalina, Z.
Dividend Trend and The Relevance of Dividend
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
Conference Proceedings 2010
No.
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76
77
44
Normah,
O.
and
Hesri
Faizal, M.D.
Fraud Diamond Risk Indicator : An Assesment of Its
Importance Usage
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
45
Normah, O. and Rashidah,
A.R
Self-Regulating Corporate Governance: Towards a
Self-governance regime
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
46
Normah,
O.,
Zuraidah,
M.S., Nor Ashikin, I. and
Norilmiah, A.
Kmart’s Ten Deadly Sins: a Counter Strategy
for
Consumer
Satisfaction:
A
Case
Study
of
Mydin
Hypermarket
Conference on Scientific and Social Research CSSR 2010,
7-9 December 2010, Sari Pan Pacific KL, UiTM & IEEE, ISI
indexed
47
Normah,
O.,
Zuraidah,
M.S.,
Norimiah,
A.
and
Nor Ashikin, I.
Learning from Kmart’s Mistakes : New Improvement
on Mydin Hypermarket’s Bussiness Strategies
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
48
Norzaidi,
M.D.,
Intan
Salwani, M.
Evaluating the Intranet Acceptance with The Extended
Task Technology Fit Model: An Empirical Study in Port
Industry in Malaysia.
International Journal of Arts and Sciences (IJAS) Conference,
Harvard University, USA, 31st May - 3rd June
49
Noor Hidayah, A.A., Intan
Salwani, M., Normah, O.
Determinants
of
User
Acceptance
of
Online
Reservation: An Empirical Study
International Journal of Arts and Sciences (IJAS) Conference,
Harvard University, USA, 31st May - 3rd June
50
Nurul Hidayah, A. N. and
Lai M.L
Undergraduate Tax Education in the New Millennium:
Technical vs. Conceptual.
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
51
Nurul
Husna,
H.
and
Ruhaya, A.
Goodwill Impairment-Earnings Management
during
the new FRS3 Transition : Evidence from the Main
Board of Bursa Malaysia
International Conference on Business Administration 2010,
ISBN 978-960-474-161-8
52
Putera, M.S., Rozainun,
A.A.
and
Memiyanty,
H.A.R.
Does Knowledge Matter?: Malaysian Experience
International Conference on Education and Management
Technology(ICEMT 2010)
53
Rahayu, I.B. and Wee,
C.P
Cash Holdings, Leverage, Ownership Concentration
and Board Independence: Evidence from Malaysia
International Accounting
and Finance Conference 2010
from 8-9 December 2010 organized by UiTM Sabah and
Accounting Research Institute of UiTM Shah Alam, Malaysia
(ISSN: 978-967-363-146-9)
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Raudzah,
R.
and
Norazurah, M.K.
Retirement
benefits
:
Empirical
Evidence
from
Malaysia.
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
55
Razana Juhaida, J. and
Zuraidah, M.S.
Moral Intensity Constructs of Jones’ (1991) Model:
Concept, Issues and Its Applicability to Accounting
Ethics Research
2010 National Postgraduate Seminar NAPAS 10’, 6-7 July
2010, Concorde Hotel Shah Alam, UiTM
56
Razana Juhaida, J. and
Zuraidah, M.S.
The Effect of Knowledge, Effort and Ethical Orientation
on Audit Judgment Performance
International
Conference
on
Business
and
Economics
Research, 15-16 March 2010, Sabah
57
Razana
Juhaida,
J.,
Zuraidah, M.S. and Aida
Hazlin, I.
Exploratory Factor Analysis of The Ethical Orientation
Scale
MIICEMA 2010, Malaysia-Indonesia International Conference
on “Economics, Management & Accounting , 25-26 November
2010, UKM Bangi
58
Rohana, O., Roshayani,
A., Husna, O., Hidayati,
O. and Siti Aisyah
Influences
of
proprietary
Costs
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Structure on Discretionary Risks Disclosure.
Malaysia-Indonesia International Conference on Economics,
Management and Accounting 2010, Faculty of Economics
and Management, University Kebangsaan Malaysia, bangi,
Selangor, 25-26 November. ISBN 978-983-3198-55-9.
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Rohaya, M.D.
Tax Planning and Book-Tax Difference
Proceedings of 2010 International Symposium on Business,
Economics and Tourism Management
(CBETM 2010)
60
Rohaya,
M.D.,
Nadiah,
A.H.,
Mustafa,
Z.
and
Barjoyai, B.
Determinants of Successful Utilization of Tax Incentives
in SMEs Manufacturing Sectors
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
61
Rohaya, M.D., Nor’Azam,
M.
and
Nur
Syazwani,
M.F.
Tax Planning and Corporate Effective Tax Rates
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
62
Roshayani, A., Rina, F.I.,
Nur, A.N. and Maslinawati,
M.
Corporate Governance Structure and Voluntary Risk
Disc lures
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
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Roshayani, A., Rina, F.I.,
Nur, A.N. and Maslinawati,
M.
Corporate Governance Structure, Regulatory Regimes,
and Voluntary Disclosures
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
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Roshyani, A., Suaini, O.,
Faizah, D. and Dennis, T.
Regulation,
Ownership
Structure
and
Quality
of
Corporate Social Responsibility Disclosure
International Symposium on Computing, Communication and
Control (ISCCC 2010) Singapore 26-28 February 2010
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Rosmawati,
H.,
Henny
Hazliza,
M.T.,
Mohd
Halim,
K.
and
Muhd
Kamil, K.
Movement of Hidden Reserves : Empirical Evidence
from Malaysia
Terengganu International Business and Economic Conference
2010 (TiBECII), Kuala Terengganu, Malaysia,
5-7 August 2010.
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Roshima, S., Wan Nailah,
A., Sazilah, S. and Aniza,
I.
The Influence of Board of Directors and Human Capital
Characteristics towards Environmental Activities
in
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67
Roshima, S., Radjeman,
L.A., Hilwani, H. and Ali,
N.R.
The
Medium
for
Disclosure
of
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Social
Responsibility in Malaysia
International Conference on Governance & Accountability,
Indonesia
68
Roshima, S., Leily, A.R.,
Noor
Rashidah,A,
and
Norehan, M.T
Governance,
Culture
and
Corporate
Social
Responsibility in Malaysian Public Listed Companies
2010 International Conference on Public Policy & Social
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Rozainun, A.A
Forecasting
practices
and
development:
from
quantitative to qualitative research
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
70
Rozainun, A.A
Bridging theory and practices : Lessons on Management
Accounting from selected Practices in Malaysia
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
71
Rozainun, A.A
Bridging the Gap between Theory and Practice of
Forecasting in Malaysia : A Practical Insight.
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
72
Rozainun,
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and
Faizal, M.Y.
Bridging
theory
and
practices
of
forecasting
in
Malaysia.
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
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73
Rozainun,
A.A.
and
Ibrahim Kamal, A.R
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Simple
Re-Engineered
Practice
Solution:
Management Accounting Practices and Value Creation
in A Malaysian Hospital
ICIMS 2010 Conference Proceedings, which will be indexed
by Thomson ISI, British Library and Nelson. 26-28 February
2010 Singapore.
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Rozainun,
A.A.,
Che,
H.C.P. and Azim, Z.A.R.
Management
Accounting
in
Malaysia:
Theory
vs
Practice
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
75
Ruhaya, A., Noraida, M.R.
and Nafsiah, M.
Corporate
Reporting
of
Contribution
to
Society
:
Compliance to Silver Book by Malaysian Government
Linked Companies
International Conference on Management, Marketing and
Finance (MMF ‘ 10), ISBN 978-960-474-168-7
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Saw, I.S., Rashidah, A.R,
Chiok, C.K. and and Ei,
Y.C
Determinants of Cross Boarder Merger and Acquisitions
(CBMAs) Performance in Five East Asian Countries
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
77
Shazelina, Z. Norhayati,
M. and Zuraidah, M. S.
Profitability and investment opportunities in dteremining
ability to pay Dividen: A Care of Malaysia PLCs
AAAA Conference, Bangkok, Thailand, 27 Nov- 1st Dec
2010
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Shafi, M.
Ethical Relativism Versus Ethical Absolutism: How
Should An Ethical Business Corporation Behave?
2010
International
Conference on Business, Economics
and
Tourism
Management (ICBETM
2010)
Hosted
by
The International Association
of
Computer Science and
Information Technology (IACSIT), at the Peninsular Excelsior
Hotel, Singapore, 26 – 28 Feb 2010, Index in ISI Conference,
ISBN 978-1-84626-xxx-x.
79
Suaini, O., Faizah, D. and
Roshyani, A.
The
Effect
of
Isomorphic
Pressure
On
Quality
Corporate Social Responsibility Reporting
International Conference on Governance and Accountability
(ICGA) Solo City Indonesia, 5-8 December 2010. (ISSN
2087-2399).
80
Suria, M. and Rashidah,
A.R
Labor Market Consequences After Fraud and Lawsuits
Revelation
International Conference on Governance and Accountability
(ICGA) Solo City Indonesia, December 4-5, 2010
81
Suzana, S.
The
Comparison
between
the
Government-linked
Companies
Blue
book
and
Balanced
Scorecard
(BSC)
National Post Graduate Seminar 2010, 6-7 July, 2010, Hotel
Blue Wave, Shah Alam
82
Wahyu
Sakina
,
A.S.,
Wee, C.P. and Ida Suriya,
I.
Agency Cost Determinants in Family and Non-Family
Firms: A Malaysian Case Study
The International Accounting and Finance Conference 2010
from 8-9 December 2010 organized by UiTM Sabah and
Accounting Research Institute of UiTM Shah Alam, Malaysia
(ISSN: 978-967-363-146-9)
Conference Proceedings 2010
No.
PRESENTER & CO
AUTHORS
TITLE
SEMINAR / CONFERENCE
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Wee, S.H.
The Use of Management Accounting Information (MAI)
: Perception of Prepares and Users
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
84
Wee, S.H.
Management Control Systems and Fraud
Asia-Pacific Management Accounting Association 6th Forum,
National Taiwan University, Taipei, 5-7 November 2010.
85
Yusarina, M.
I.,
Radiah,
O. and Rashid, A.
Malaysian
Enterprise
Risk
Management (MERIM)
Framework.
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
86
Yussri, S., Mustaffa, M.Z.
and Faizah, D.
Measuring the Influence of Institutional Factors on
Corporate Responsibility Assurance Practices.
International Conference on Governance and Accountability
(ICGA) Solo City Indonesia, 5-8 December 2010. (ISSN
2087-2399).
87
Yvonne,
J.A.
and Wee,
C.P
Ownership
Concentration,
Board
Structure
and
Earnings Management: Malaysian Evidence
International Accounting
and Finance Conference 2010
from 8-9 December 2010 organized by UiTM Sabah and
Accounting Research Institute of UiTM Shah Alam, Malaysia
(ISSN: 978-967-363-146-9)
88
Zuraidah, M.S., Masniza,
S., Takiah, M.I. and Ria
Nelly, S.
Organisational Commitment and Emotional Intelligent
:
Explaining the Interaction of Personality Traits of
Auditors
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
89
Zuraidah, M.S., Masniza,
S., Takiah, M.I. and Ria
Nelly, S.
Personality Traits and Audit Judgment
2010
International
Conference on
Scientific
and
Social
Research (CSSR 2010), Seri Pacific Hotel, Kuala Lumpur,
December 5-7, 2010, SCOPUS, IEEE Explore
Conference Proceedings 2010
No.
PRESENTER & CO
AUTHORS
TITLE
SEMINAR / CONFERENCE
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Books 2010
1.
Anuar, H. and Mohd Nizal, H. (2010) Internal Control Practices of Charity Organisations in Malaysia, August Publishing Sdn. Bhd. ISBN
976-983-3317-752
2.
Anuar, H. and Mohd Nizal, H. (2010) Perancangan Pelaburan Hayat, Truewealth, ISBN 978-967-5428-31-9
3.
Anuar, H. and Mohd Nizal, H. (2010). Mengubah Hutang ke Sumber Kekayaaan, August Publishing, Kuala Lumpur.
ISBN 978-983-3317-752.
4.
Huang, C.C. (2010). Intellectual Capital Information : Prepare’s and User’s Perspectives, Article of Merit Award on PAIB (Ebook)
(Silver Award).
5.
Jane, L. and Huang, C.C. (2010). Financial Reporting Standards for Malaysia. 3rd Edition, Kuala Lumpur : Mc-GrawHill.
ISBN 978-967-5771-12-5
6.
Andrew, L.F.C. and Sei Van, W. (2010) Business Accounting. 3rd Ed., Pearson. ISBN 978-967-349-040-0
7.
Nor Aziah, A. K., Rozita, A., Rozainun, A. A. and Che Hamidah, C. P. (2010) Management Accounting. Oxford Fajar.
ISBN-13: 978-983-45096-0-6
8.
Radiah, O. and Rashid, A. (2010) Internal Control Practices of Charity Organisations in Malaysia. University Publication Centre, (UPENA), .
ISBN 978-967-305-336-0
9.
Rashidah, A. R. and Mohammad Rizal, S. (2010) Corporate Governance in Malaysia: Theory, Law & Context, Sweet and Maxwell Asia,
Thompson Reuters publication, (co-author Mohamad Rizal Salim), ISBN 978-967-5040-31-3
10.
Rodziah, A. S., Rohani, A. W., Shelia, C. and Mohd Nizal, H. (2010) Financial Management for Beginners. 3rd Ed, McGraw Hill,
ISBN 978-967-5771-00-2
11.
Roshima, S., Hilwani, H., Hasnah, H., and Yuserrie, Z. (2010). The Extent of Disclosure of Corporate Social Responsibility in Malaysia.
In Crowther & Aeras (Ed), Governance in The Business Environment, UK: Emerald Group Publishing Limited
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NAME
TITLE
IID 2010
IID 2010-
SE
National and
International
Awards
Assoc Prof Dr Norzaidi Mohd Daud
Dr Intan Salwani Mohamed
TECHPROVED MODEL : New Comprehensive Technology
- Human Interaction Diagnostic Tool
Gold
ITEX 2010
- Bronze
Assoc Prof Dr Asmah Abdul Aziz
Dr Intan Salwani Mohamed
LAG Analyser
Gold
ITEX 2010
- Bronze
Azlan Md Thani
Rohana Othman
Mohamad Affendi Abdul Malek
Online Information System of Islamic Social Reporting
Disclosure Index
Gold
Assoc Prof Dr Roshayani Arshad
Assoc Prof Dr Faizah Darus
Suaini Othman
Green Reputation Index
Gold
ITEX 2010
- Silver
Assoc Prof Dr Rohaya Md Noor
Assoc Prof Dr Roshayani Arshad
Assoc Prof Dr Nor’Azam Mastuki
Prof Dr Barjoyai Bardai
Strategic Tax Risks Mgt. System (S-TRIMS)
Gold
ITEX 2010
- Bronze
Dr Radiah Othman
Assoc Prof Dr Nor’Azam Mastuki
Dr Rashid Ameer
Pulpwire Pro
Gold
Assoc Prof Dr Nafsiah Mohamed
PAC Kit
Silver
Roslina Abdul Rahim
Mohd Rizal Nurul Zaman
eTRAC - Power Tracking System for PCs
Silver
Achievements in 2010
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Dr Amrizah Kamaluddin
Prof Dr Rashidah A.Rahman
Self-Intellectual Capital Rating
Silver
Assoc Prof Dr Rohana Othman
Barbara Belinda James
Public Sector Organization Accountability Index
Silver
Dalila Daud
Prof Dr Rashidah A.Rahman
The Awqaf Islamic System Administration
Silver
Mohd. Halim Kadri
Prof Dr Muhd Kamil Ibrahim
Prof Dr Rozainun Abd Aziz
Balanced Scorecard Equity Valuation Model
Silver
Memiyanty Haji Abdul Rahim
Jasmine Ahmad
Prof Dr Rozainun Abd Aziz
Khamsi Che Abdul Hamid
e-Filing Tax Assistance
Silver
Assoc Prof Dr Nor’Azam Mastuki
Assoc Prof Dr Mohd Nizal Haniff
Dr Rashid Abu Bakar
My Cash
Silver
Assoc Prof Dr Zuraidah Mohd Sanusi
Internal Control Assessment Scoresheet
Bronze
AQuR System Portal: Assessing the Quality of Audit Firms
Gold
(Diamond)
ITEX 2010
- Bronze
Assoc Prof Dr Nafsiah Mohamed
Dr Azizah Abdullah
Fatimah Abd. Rauf
Normahiran Yatim
Rose Shamsiah Samsudin
FRiLA: Financial Reporting in Local Authorities - IPSAS
Compliance Software
Bronze
Dr Radiah Othman
Assoc Prof Dr Nor’Azam Mastuki
Dr Rashid Ameer
Corporate Signaling for Insider Trading (CSI Plus)
Bronze
NAME
TITLE
IID 2010
IID 2010
-SE
National and
International
Awards
Achievements in 2010
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Dr Intan Salwani Mohamed
Prof. Dr.Normah Haji Omar
Assoc. Prof. Dr.Norzaidi Mohd Daud
MYPA
Gold
ITEX 2010
- Bronze
Siti Nur Syuhada Misnan
Norhafi zah Aziz
Norhaslina Madi
Nurayuni Sulaiman
Dr Intan Salwani Bt Mohamed
Mathtop Game
Gold
ITEX 2010-
BRONZE
Dr Azmi Abd. Hamid
Mohd Idrus Haji Hasan
Prof Dr Rozainun Abd Aziz
Board Leadership Training Game (BOLDTRAG)
Gold
Dr Rozainun Abd Aziz
EPF: Company Vs Industry
Gold
Bookmark : Alternative Medium Of Vision Care Information
Dissemination
Bronze
Dr Nawal Kasim
Narrating The Real Shariah Audit Practice In Islamic
Financial Institutions (iFIs)
Gold
Dr Zuraidah Mohd Sanusi
Aziatul Waznah Ghazali
Kamaruzzaman Muhammad
Yusarina Mat Isa
Assoc Prof Dr Nor’azam Mastuki
Internal Control Assessment System For Public Sector
(ICAS-PS)
Bronze
Izzah Asilah Mohamad Rosli
Norfadzleen Mohd Yusof
Hazril Elai Edris
Izziana Izman
Nor Fadhilah Said
Dr Intan Salwani Mohamed
Risk Block
Gold
ITEX 2010-
BRONZE
Dr Azmi Bin Abd. Hamid
Prof Dr Rozainun Abd Aziz
Corporate X�plore Reach
Bronze
Achievements in 2010
NAME
TITLE
IID 2010
IID 2010-
SE
National and
International
Awards
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NAME
TITLE
IID 2010
IID 2010-
SE
National and
International
Awards
Amirul Hafi z
Irwan Shah
Nor Balkish
Noraida Saidi
Noni Abdul Razak
Prof Dr Rozainun Abd Aziz
Anti-Money Laundering Wheel : Interactive e-Game
Gold
ITEX 2010
- SILVER
Dalila Daud
Assoc Prof. Zaluddin Sulaiman
Prof Dr Rashidah A.Rahman

The Waqf Islamic Reporting System
Gold
Ahmad Saiful Azlin Puteh Salin
Norlela Kamaluddin
Dr Siti Khadijah Ab Manan
International Ethical Disclosure Index - IDEX
Silver
Dr Intan Salwani Mohamed
Prof. Dr.Normah Haji Omar
Assoc. Prof. Dr.Norzaidi Mohd Daud
Assoc. Prof. Dr. Asmah Abdul Aziz Assoc.
Prof. Dr. Norhasimah Abdul Aziz
MyCV
Silver
Sharinah Mohamed Iqbal
Nurul Syatirah Mohd Hisan
Fazrin Fauzi @Khamis
Nur Rahifah Amirudin
Forensic Tool Buster
Silver
Assoc Prof Dr Zuraidah Mohd Sanusi
Aziatul Waznah Ghazali
Kamaruzzaman Muhammad
Razana Juhaida Johari
Yusarina Mat Isa
Assoc Prof Dr Nor’Azam Mastuki
Internal Control Assesment Systems for Public
Sector (ICAS-PS)
Bronze

Achievements in 2010
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NAME
TITLE
IID 2010
IID 2010-SE
National and
International
Awards
Nurul Ain Asyimah Mohammad
Mazanira Hussin
Siti Nur Aisyahton Mohd Ghazali
Adelina Suhaila Azizi
Nan Nor Salwani Megat Laksana
Dr Intan Salwani Mohamed
E-Keeper
Bronze
Mohamad Tarique Mohamad Zulkipli
Ahmad Nazri Abdul Aziz
Ahmad Akram Ghazali
Dr Intan Salwani Mohamed
X-Books
Bronze
Siti Rosmaini Mohd Hanafi
Mohd Ariff Kasim
Dr Radiah Othman
Assoc Prof Dr Erlane K.Ghani
Prof Dr Muhd Kamil Ibrahim
Internet Business Reporting Quality Index
Gold
( Diamond )
Siti Nur Syuhada Misnan
Norhafi zah Aziz
Norhaslina Madi
Nurayuni Sulaiman
Dr Intan Salwani Mohamed
1Malaysia Magic
Gold
Mohd Ariff Kasim
Assoc Prof Dr Asmah Abdul Aziz
Assoc Prof Dr Ishak Kassim
Siti Rosmaini Mohd Hanafi
Prof Dr Muhd Kamil Ibrahim
Evaluating The Level of Conformance by Internal Auditor Towards
The Professional Practice Frameworks
Gold
Evaluating The Signifi cant of Internal Auditor in The Implementation
of Enterprise Risk Management
Silver
Assoc Prof Dr Erlane K. Ghani
Assoc Prof Dr Jamaliah Said
iQKAP for UiTM Basic Learning and Teaching Course
Silver
Achievements in 2010
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Special Awards 2010
1
Assoc Prof Dr Zaini Ahmad
• Highly Commended Paper 2010
Commitment to Independence by Internal Auditors: The Effects of Role Ambiguity and Role Conflict
2
Assoc Prof Dr Zuraidah Mohd Sanusi
• Anugerah Penerbitan UPENA 2010 – Anugerah Penghargaan Khas 2008
Effects of Global Orientation and Task Complexity on Audit Judgement Performance (Malaysian Accounting Review Vol. 6, No. 2)
3
Assoc Prof Dr Lai Ming Ling
• 3rd Malaysian Outstanding Research Paper in Accounting Award (MORPA 2009)
– First Prize of the Taxation Category.
Self-assesment Tax System and Compliance Complexities : Tax Practitioner’s Perspectives
4
Dr Kalsom Salleh, Prof Dr Syed Noh Syed Ahmad & Syed Omar Sharifuddin Syed Ikhsan
• KMICe 2010 – Best Paper Award
Learning Factors of Public Sector Accountants and Sharing Process of Tacit Knowledge
5
Assoc Prof Dr Jamaliah Said
• The 2010 IABR (Business) & ITLC (Teaching) Conference, USA - Best Paper Award
The Mediating Effects of Organisational Learning on The Relationship between Strategic Information Use and Organizational Performance
6
Dr Radiah Othman & Dr Rashid Ameer
• 3rd Malaysia Outstanding Research Paper in Accounting Award (MORPA 2009)
Corporate Social and Environmental Reporting: Where Are Heading? A Survey of Literature
7
Assoc Prof. Dr. Huang Ching Choo
• MIA Articles of merit Award on PAIB 2009 - Silver Award
Intellectual Capital Information: Preparer ’s and User’s Perspectives
8
Dr Roshima Said
• The International conference on Governance and accountability, Indonesia - Best Paper Award
The Influence of Board of directors and human capital Characteristics towards environmental activities in Malaysia
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ARI Forthcoming Activities
By Dr. Hilwani Hariri
Several training program have been planned for the year 2011. These programs will be conducted each month by distinguished speakers of their area. The details for each
session will be notifi ed upon confi rmation. Among the training programs are Shariah Framework for Shariah Compliance Review,Audit and Governance, Current stake Analysis,
Worshop on Terrorist Financing (in collaboration with International Centre for Political Violence and Terrorism Research, Nanyang Technological University), Shariah Principles
in Takaful, Regulation & Governance: Role of Shariah Board, Typical Pitfalls in Shariah Governance: A Practitioner Experience, Insan Governance and Shariah Framework and
Risk Management in Islamic Treasury Product.
DON ’T MISS THE OPPORTUNITY!
No
Program
Tentative Date
Speaker
Person in-charge
1.
Islamic Finance 101
18 February 2011
En Roslan Abd Razak
Dr Norli Ali
2.
Islamic Banking and Finance in Malaysia and Indonesia
14 March 2011
Prof. Dato Dr. Mohd Azmi Omar
(IIUM)
Dr Hilwani Hariri
3.
Risk in Islamic Finance
14 April 2011
Tn Hj Mustapha Mahad
Assoc Prof Dr Mohamed Azam Mohamed Adil
5.
ICFC
8-9 June 2011
Local and international speakers
Prof Dr Rozainun Abdul Aziz
Dr Roszana Tapsir
Dr Sharifah Norzehan Syed Yusof
Norhafi zah Abdul Rahman
Nur Adura Ahmad Noruddin@Nordin
Suria Majdi
Adibah Jamaluddin
6.
Shariah Principles in Takaful
15 July 2011
Dato’ Mohd Fadzli Yusof
Dr Siti Khadijah Ab Manan
7.
Retreat
26 - 28 July 2011
Assoc Prof Dr Roshayani Arshad
Assoc Prof Dr Pok Wee Ching
Dr Nawal Kassim
8.
Regulation&Governance: Role of Shariah Board
August 2011
To be announced
Assoc Prof Dr Mohd Nizal Haniff
9.
Typical Pitfalls in Shariah Governance:A Practitioner Experience
September 2011
Dato Prof Dr Aziuddin
Assoc Prof Dr Noraini Mohamad
10.
International Conferrence on AML / CFT
19 - 20
September 2011
Several International Speakers
Prof Dr Rashidah Abdul Rahman
Dr Suhaily Hasnan
D r Siti Noorhayati Mohd Zawawi
Assoc Prof Dr Jamaliah Said
Assoc Prof Noraini Mohd Nasir
11.
Insan Governance
October 2011
To be announced
Assoc Prof Dr Rohana Othman
12.
Shariah Framework and Risk Management in Islamic Treasury
Product
November 2011
Assoc Prof Dr Asyraf Wajdi Dato’
Dasuki (ISRA)
Assoc Prof Dr Roshayani Arshad
13.
APMAA Conference
17-19 November
2011
Local and International speakers
Datin Prof Dr Suzana Sulaiman
Assoc Prof Dr Wee Shu Hui
Dr Aliza Ramli
Assoc Prof Dr Nagarethnam Thirumanickam
Sharifah Fadzlon Abdul Hamid
14.
Retreat
December 2011
To be announced
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Professor Dr Ibrahim Kamal Abdul Rahman
Management Accounting, Accounting
Education, Qualitative Research
dibra57@salam.uitm.edu.my
Phone : 03-55444920
H/P : 012-3722312
Professor Dr Muhd Kamil Ibrahim
(Johore Campus)
Financial Reporting, Financial management,
Finance-Related Research.
mkamil@salam.uitm.edu.my
http://www.muhdkamil.asiansquare.com
Phone : 07-9352222
H/P : 019-3154444
Professor Dr Mustaffa Mohd Zain
Financial Reporting, Social & Environmental
Accounting, Cultural Accounting
dmustaff@salam.uitm.edu.my
Phone : 03-55443344/2013
H/P : 013-9367000
Professor Dr Normah Omar
Management Accounting, Corporate
Governance, Enterprise Governance,
Financial Reporting
normah645@salam.uitm.edu.my
Phone : 03-55444924
H/P : 012-2167882
Datin Professor Dr Suzana Sulaiman
Management Accounting,
Enterprise Governance,
Financial Reporting,
Financial Management
s-suzana@mailcity.com
Phone : 03-55444950
H/P : 012-2519430
Professor Dr Syed Noh Syed Ahmad
Financial Reporting, Corporate Governance,
Forensic Accounting Financial Statement
Analysis, Financial Management.
syednohahmad@yahoo.com
Phone : 03-55444918
H/P : 016-3620309
Professor Dr Zubaidah Zainal Abidin
Corporate Structure, Corporate Governance,
Accounting Education, Intellectual Capital.
drzubaidah@salam.uitm.edu.my
Phone : 03-55225435
H/P : 019-3523560
Professor Dr Rozainun Hj Abdul Aziz
Management Accounting Practices,
Performance Measurement,
Forecasting, Risks,
KPI’S in the Film Industry
rozainun@salam.uitm.edu.my
Phone : 03-55444747
H/P : 019-2215760
Directory of Expertise
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Assoc. Professor Dr Hjh Faizah Darus
Financial Accounting & Reporting Including
Specialized Industries, Voluntary & Mandatory
Corporate Disclosure, Company Secretarial
Practice, Corporate Governance
faizahd2@yahoo.com
faiza634@salam.uitm.edu.my
Phone: 03-55442009 H/P : 019-3350388
Professor Dr Rashidah Abdul Rahman
Corporate Governance, Financial Reporting,
Financial Management, Risk Management,
Islamic Accounting.
shidah@salam.uitm.edu.my
Phone : 03-55444745
H/P : 019-2336622
Assoc. Professor Dr Hanim Norza Baba
(Kampus Alor Gajah Melaka)
Social Accounting, Environmental Accounting,
Financial Reporting, Management Accounting,
Corporate Disclosure, Auditing, Internal Auditing
hanorza@melaka.uitm.edu.my
Phone : 06- 5582131, 06- 5582113
H/P : 019-5492374
Assoc. Professor Dr Lai Ming Ling
Taxation Accounting, Tax Education
laimingling@yahoo.com
Phone : 03-55444975
H/P : 012-2675646
Assoc. Professor Dr N. Thirumanickam
Management Accounting,
Financial Management, Accounting Education,
Financial Reporting
nagathir@yahoo.com
Phone : 03-55444806
H/P : 012-2930900
Assoc. Professor Dr Nafsiah Mohamed.
Public Sector Accounting,
Electronic Commerce,
Financial Management
drkancil@yahoo.com
Phone : 03-55444979
H/P : 012-3936950
Assoc. Professor Dr Mohamed Ismail Ramli
Corporate Disclosure, Corporate Governance,
Financial Reporting, Financial Management.
ismailmr@salam.uitm.edu.my
Phone : 03-55442070/2071
H/P : 016-2321156
Professor Dr Haji Norazam Haji Mastuki
Financial Reporting, Financial Management,
Finance-Related Research,
Accounting Education.
noraz562@salam.uitm.edu.my
Phone: 03-55444923
H/P : 012-2506545
Directory of Expertise
Directory of Expertise
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Directory of Expertise
Directory of Expertise
Assoc. Professor Dr Norhayati Mohamed
Dividend Policy, Event Study Methodology,
Accounting Standard Setting
norha614@salam.uitm.edu.my
Phone : 03-55442072
H/P : 013-3401705
Assoc. Professor Dr Nik Kamaruzaman
Hj Abdul Latif
Management Accounting system,
Qualitative Characteristics of
Management Accounting
nklatiff@kelantan.uitm.edu.my
Phone : 09-9762415
Assoc. Professor Dr Noraini Mohamad
Corporate Governance, Financial Reporting,
Intellectual Capital,Taxation
drno@mohe.gov.my
Phone : 03-88835890
Mobile : 012-6066426
Assoc. Professor Dr Roslani Embi
Accounting Education,
Accounting Information systems
roslani_embi@yahoo.com
Phone : 03-55444990
H/P : 019-3222324
Assoc. Professor Dr Rosiatimah Mohd Isa
(Kampus Perlis)
Financial Reporting, Graphical Information In
Corporate Annual Report
rosiatimah@perlis.uitm.edu.my
Phone: 04-9875211/4214
Fax : 04-9874225
H/P : 012-4282532
Assoc. Professor Dr
Pok Wee Ching@Alya Sarah
Financial Management,
Finance Related Research
weechingpok@yahoo.co.uk
Phone : 03-55444946
H/P : 019-3572261
Assoc. Professor Dr Loo Ern Chen
(Malacca Campus)
Taxation
looernch@melaka.uitm.edu.my
Phone : 06-5582000/ 5582141
Fax : 06-2857034
H/P : 012-6721555
Assoc. Professor Dr Fatimah Bujang
(Sarawak Campus)
Management Accounting,
Public Sector Accounting,
Accounting Education.
tpheasrk@sarawak.uitm.edu.my
Phone : 082-677799
H/P : 012-8569036
Fax : 082-677320/300
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Assoc Professor Dr Rohaya Md Noor
Area of Expertise: Taxation, Value Relevance
No Tel Pejabat: 03-5544 4978
No HP: 013-2064483
Assoc. Professor Dr Rohana Othman
Governance in Public Sector, Management
Accounting, Islamic Accounting,
Accounting Education,
Forensic Accounting in Public Sector
rohana799@salam.uitm.edu.my
othman-r@lycos.com
Phone : 03-55442713
H/P : 019-3026820
Assoc. Professor Dr Zuraidah Sanusi
Auditing, Corporate Governance,
Management Accounting Disclosure
zuraidahms@salam.uitm.edu.my
Phone : 03-55444967
H/P : 013-3455274
Assoc. Professor Dr Wee Shu Hui
Management Accounting System,
Management Accounting Technique,
Performance Measurement System,
Accounting Education
weeh411@salam.uitm.edu.my
Phone : 03-55444975 H/P :
012-3193360
Assoc. Professor Dr Ruhaya Atan
Financial Reporting, Segmental Reporting,
Corporate Social Responsibility Reporting,
Financial Management.
ruhaya@salam.uitm.edu.my
Phone : 03-55443188
H/P : 019-7598710
Assoc. Professor Dr. Hajjah Norhanim Sulaiman
Risk Reporting, Risk Perception,
Risk Communication,
Accounting Information systems,
Public Sector Accounting
acchanim@yahoo.com
acchanim@hotmail.
comnorhanim726@salam.uitm.edu.my
Phone : 03-55444989
H/P : 013-2084367
Puan Sri Datin Assoc. Professor Dr Mary Lee
Internal Audit, Auditing, Financial Reporting,
Corporate Governance, Financial Management
Phone : 03-55444811
H/P : 012-3335577
Assoc. Professor Dr Asmah Abdul Aziz
Public Sector Accounting,
Financial Reporting,
Islamic Accounting, E-Government,
Auditing and Business Ethics
asmah030@salam.uitm.edu.my
Phone : 03-55444978
H/P : 013-2040957
Directory of Expertise
Directory of Expertise
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Assoc. Professor Dr Erlane K.Ghani
Financial Interest Reporting,
Design Maker Behaviour
erlanekg@yahoo.com
Phone : 03-5544 4973
H/P : 016-2099151
Assoc. Professor Dr Huang Ching Choo
Financial Reporting
ching599@salam.uitm.edu.com
Phone : 03-55444810
H/P : 016-3288672
Assoc. Professor Dr Norashikin Ismail
Earnings Management , Earnings Quality,
Creative Accounting & Management Profit Forecast
norashikin.ismail@yahoo.co.
ukshikin673@salam.uitm.edu.my
Phone : 03 – 55444990
H/P : 013-9224570
Dr Radiah Othman
Accounting Information System,
Performance Management, Auditing
radiah421@salam.uitm.edu.my
radiahothman@gmail.com
Phone : 03-55442753
H/P : 012-2895823
Dr Azizah Abdullah
Corporate Governance,
Management Accounting
azizah@hotmail.com
Phone : 03-55444970
H/P : 013-2062202
Dr Azmi Abdul Hamid
Corporate Governance, Financial Reporting &
Management Accounting
Azmi266@salam.uitm.edu.my
Phone : 03-55444974
H/P : 014-3266426
Dr Ganisen a/l Sinasamy
Finance
ganisen_s@yahoo.com
Phone : 03-55444812
H/P : 019-3598608
Assoc. Professor Dr Zaini Ahmad
Audit & Corporate Governance
zaini324@salam.uitm.edu.my
Phone : 03 5544 4911
No HP : 012-3227211
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Dr Hilwani Hariri
Auditing
hilwanihariri@salam.uitm.edu.my
Phone : 03-5544 5521
HP : 017-269 6391
Dr Intan Salwani Mohamed
Accounting Information System
intansm@hotmail.com
Phone : 03-5544495
H/P : 013-3688791
Dr Haslinda Yusof
Corporate Social Reporting
hasli229@salam.uitm.edu.my
Phone : 03-55221713
H/P : 017-6348232
Dr Nawal Kasim
Auditing in the Islamic perspective,
Corporate governance,
Financial accounting and reporting.
nawal120@salam.uitm.edu.my
Phone : 03-55444943/52
No. H/P : 013-3918661
Dr Anuar Nawawi
Management Accounting,
Strategic Management,
Corporate Governance
anuar217@salam.uitm.edu.my
Phone : 03-55435789
H/P : 019-6362582
Dr Siti Noor Hayati Mohamed Zawawi
Forensic Accounting & Behavioral
Accounting
siti_n@salam.uitm.edu.my
Phone : 03-5544 4955
H/P : 019-355 4640
Dr Amrizah Hj Kamaluddin
Intellectual Capital, Financial Reporting
amrizah@salam.uitm.edu.my
amrizahk@yahoo.co.uk
Phone : 03-55444917
H/P : 132086678
Dr Aliza Ramli
Management Accounting
aliza69@salam.uitm.edu.my
Phone : 03-55444980
H/P : 012-2055350
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Dr Sharifah Norzehan Syed Yusuf
Behavioral Issue In management Accounting,
Organizational Management Accounting
Change & Management Accounting from
Islamic Perspective
shari893@salam.uitm.edu.my
Phone : 03-55444938
H/P : 019-2769902
Dr Sharifah Khadijah Said Agil
Ethics Governance and Risk Management
shari868@salam.uitm.edu.my
Phone : 03-55444813
H/P : 016-2155727
Dr Suhaily Hasnan
Earnings Management, Accruals Quality,
Fraudulent Financial Reporting &
Corporate Governance
suhailyhasnan@salam.uitm.edu.my
Phone : 0355442774
H/P : 0125217037
Assoc Prof Dr Jamaliah Said
Management Accounting, Public
Sector and Accounting Education
jamaliah533@salam.uitm.edu.my,
Phone : 03-55444973
H/P : 019-2288049