IIUM Repository

Sherliza Puat Nelson

Accounting

Kulliyyah of Economics and Management Sciences

Financial Accounting, Auditing, Financial Reporting, Zakat Disclosure, Earnings Management, SME Financial Accounting

PhD (University Malaya) M.Acc. (UiTM) B.A. (Hons) Accounting and Finance (University of Wales, Bangor, UK)

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Latest Additions

  1. Puat Nelson, Sherliza (2024) Are auditors gratified with the efficient assistance from artificial intelligence? IIUM Journal of Case Studies in Management, 15 (2). pp. 58-65. ISSN 2810-2327 E-ISSN 2710-7175
  2. Azhar, Zubir and Jaludin, Dayana and K Ghani, Erlane and Ramayah, Thurasamy and Puat Nelson, Sherliza (2023) Learning agility quotient and work readiness of graduating accounting students: embracing the dynamics of IR4.0. Accounting Education. pp. 1-24. ISSN 0963-9284 E-ISSN 1468-4489
  3. Sapingi, Raedah and Puat Nelson, Sherliza and Sheikh Obid, Siti Normala (2023) Assessing the extent of disclosure and information asymmetry in Malaysian zakat institutions. International Journal of Economics and Management, 17 (1). pp. 1-18. ISSN 1823-836X E-ISSN 2600-9390
  4. Amira, Jamil and Mohd Ghazali, Nazli Anum and Puat Nelson, Sherliza (2020) The influence of corporate governance structure on sustainability reporting in Malaysia. Social Responsibility Journal. pp. 1-31. ISSN 1747-1117 E-ISSN 1758-857X (In Press)
  5. Puat Nelson, Sherliza and Ahmad, Maslina and Zainal Abidin, Nor Hafizah (2019) Attitude towards academic survey among audit firms in Malaysia: some challenges. Journal of Business and Social Development, 7 (2). pp. 29-36. E-ISSN 2600-9668
  6. Puat Nelson, Sherliza and Abd Rahim, Salsabila (2018) Directors’ influence on pay-based performance. Asian Journal of Accounting and Governance, 9. pp. 11-25. ISSN 2180-3838
  7. Puat Nelson, Sherliza and Ahmad, Maslina and Zainal Abidin, Nor Hafizah (2018) Behaviour towards academic survey among audit firms in Malaysia. In: The 5th International Conference on Accounting, Business and Economics (ICABEC2018), 18th-20th Sept. 2018, Kuala Terengganu, Terengganu.
  8. Che Ahmad, Ayoib and Haron, Hasnah and Malik, Mazrah and Salleh, Zalailah and Hariri, Hilwani and Ismail Khan, Norziaton and Puat Nelson, Sherliza (2018) Fundamentals of auditing. Oxford Fajar, Selangor, Malaysia. ISBN 9789834723842
  9. Puat Nelson, Sherliza and Sapingi, Raedah and Ahmad, Maslina (2017) Identifying disclosure items for Zakat institutions. In: The 18th Asian Academic Accounting Association Annual Conference, 22nd-23rd Nov. 2017, Bali, Indonesia. (Unpublished)
  10. Mohamad Ariff, Akmalia and Alfan, Ervina and Abdullah, Mazni and Sapiei, Noor Sharoja and Puat Nelson, Sherliza and Rosli, Mohamad Hafiz (2017) Financial accounting and reporting 2. Oxford University Press, Selangor, Malaysia. ISBN 9789834718305
  11. Sapingi, Raedah and Puat Nelson, Sherliza and Sheikh Obid, Siti Normala (2017) Brotherhood concept, Islamic accountability concept and Agency theory in relation to disclosure of annual report of zakat institutions: A proposed framework. In: Persidangan Kebangsaan Ekonomi Malaysia (PERKEM) Ke-12, 12th-13th September 2017, Bangi, Selangor.
  12. Sapingi, Raedah and Puat Nelson, Sherliza and Sheikh Obid, Siti Normala (2017) Factors affecting disclosure practices of annual report zakat institutions in Malaysia. In: Persidangan Kebangsaan Ekonomi Malaysia (PERKEM) Ke-12, 12th-13th September 2017, Bangi, Selangor. (Unpublished)
  13. Sapingi, Raedah and Puat Nelson, Sherliza (2016) Current disclosure practices by Zakat Institutions in Malaysia: An exploratory study. In: 2nd UUM Qualitative Research Conference 2016, 24th-26th May 2016, Penang, Malaysia. (Unpublished)
  14. Adznan, Syaimaa' and Puat Nelson, Sherliza (2015) Financial instruments disclosure practices : evidence from Malaysian listed firms. Asian Journal of Accounting and Governance, 6. pp. 37-48. ISSN 2180-3838
  15. Puat Nelson, Sherliza and Mohamed-Rusdi, Nurul Farha (2015) Ownership structures influence on audit fee. Journal of Accounting in Emerging Economies, 5 (4). pp. 457-478. ISSN 2042-1168
  16. Adznan, Syaimaa' and Puat Nelson, Sherliza (2014) Financial instruments disclosure practices: evidence from Malaysian listed firms. In: International Conference on Accounting Studies, 18-19 August 2014, PWTC Kuala Lumpur.
  17. Mat Yasin, Fatimah and Puat Nelson, Sherliza (2012) Audit committee and internal audit. International Journal of Economics, Management and Accounting, 20 (2). pp. 187-218. ISSN 0128-006
  18. Nelson, Sherliza Puat and Devi, Susela (2013) Audit committee experts and earnings quality. Corporate Governance, 13 (4). pp. 335-351. ISSN 1472-0701
  19. Puat Nelson, Sherliza (2012) Post Fraud: An Empirical Study of Firms In Malaysia. International Journal of Management and Business Studies, 2 (3). 059-065. ISSN 2167-0439
  20. Zainol, Zaini and Puat Nelson, Sherliza and Malami, Abu Bakar (2013) Internal human based threats and security controls in computerized banking systems: evidence from Malaysia. Procedia Social and Behavioral Sciences, 65 (3). pp. 199-204. ISSN 1877-0428

Most Viewed Items

Item titleViews
1Fundamentals of auditing2913
2Financial accounting and reporting 22409
3Financial instruments disclosure practices: evidence from Malaysian listed firms 885
4Brotherhood concept, Islamic accountability concept and Agency theory in relation to disclosure of annual report of zakat institutions: A proposed framework872
5Timeliness of annual audit report: some empirical evidence from Malaysia 816
6Audit committees and financial reporting quality following the government transformation program: evidence from Malaysia809
7Identifying disclosure items for Zakat institutions809
8Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia781
9Audit committees and fraudulent financial reporting: a descriptive analysis 780
10Factors affecting disclosure practices of annual report zakat institutions in Malaysia773
11Ownership structures influence on audit fee769
12Boards’ and Firms’ Characteristics: The case for Fraudulent Financial Reporting in Malaysia 757
13Audit committee and internal audit752
14An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia 743
15Perceived attitude towards a database software for designing an accounting information system: analyzing the self efficacy factors among accounting students741
16Audit committees and internal auditors in Malaysia741
17Fraudulent financial reporting in Malaysia: a basic analysis738
18Audit committee effectiveness and internal audit: an empirical investigation with audit quality736
19Internal human based threats and security controls in computerized banking systems: evidence from Malaysia733
20Audit committee's effectiveness and financial reporting quality: the case of GLCs in Malaysia 733
21Identifying the audit committee financial expert733
22Audit committee experts and earnings quality730
23Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia730
24Accounting students' perception on the use of programming software for analysis and design of accounting information systems: some empirical findings729
25Behaviour towards academic survey among audit firms in Malaysia723
26An investigation on the audit committee’s effectiveness: the case for GLCs in Malaysia720
27Corporate governance and audit report timeliness: evidence from Malaysia 701
28Assessment on the efficiency of zakat disbursement in Malaysian zakat institutions700
29Pre fraud: an empirical in Malaysia694
30Attitude towards academic survey among audit firms in Malaysia: some challenges679