Nur Barizah Abu Bakar

Nur Barizah Abu Bakar
Alfaisal University · College of Business

PhD (Accounting)

About

47
Publications
122,365
Reads
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717
Citations
Introduction
Fifteen years of experience in a university setting as lecturer. Author of over 20 published writings including university text, book chapter and journal articles. Reviewer of several journals and examiner of several theses. Recipient of eight research grants and four academic awards. Translator of course module.
Additional affiliations
January 2015 - present
Alfaisal University
Position
  • Research Assistant
October 2000 - December 2014
International Islamic University Malaysia
Position
  • Research Assistant
Education
July 2009 - June 2013
University of Malaya
Field of study
  • Public Sector Reporting
July 2001 - March 2003
July 1996 - June 2000

Publications

Publications (47)
Article
Purpose - Auditor independence is fundamental to public confidence in financial reporting and the auditing profession. The study aims to provide further understanding of the factors influencing auditor independence from the perspective of commercial loan officers. Loan officers formed the sample as they are relatively sophisticated financial statem...
Article
Full-text available
This study aims to review the development of research undertaken in understanding the factors influencing public sector disclosure and to suggest future research in this area. This study focuses on academic online databases by conducting keyword searches which are supplemented by backward and forward searching techniques. Relevant articles found ar...
Article
Full-text available
Zakat on income is one of the emerging issues among Syariah scholars where they might have varying opinions regarding it. The aim of this paper is to identify factors that may influence the Muslims behaviour towards zakat on income. Academicians from three faculties in the International Islamic University Malaysia (IIUM) were used as sample in this...
Article
Full-text available
This study proposes a comprehensive disclosure index to measure the extent of disclosure of accountability information in statutory bodies’ annual reports. The index is driven by the public accountability paradigm which establishes that a wide range of information need to be provided to various stakeholders. It is developed primarily based on a com...
Article
Full-text available
Federal statutory bodies in Malaysia are public sector organizations that adopt a corporate style-management, where annual report serves as an important accountability medium. This study aimed at determining the extent of accountability information disclosed by these bodies in their annual reports. Using a disclosure index derived from the public a...
Article
Full-text available
The study intends to evaluate the extent of public universities’ annual report disclosure in complying with the Malaysia Government Treasury Circular No. 4/2007and in disclosing accountability information. Then, it compares the degree of annual report disclosure between established and new universities in Malaysia. Content analysis using two disclo...
Thesis
Various accountability issues concerning the Malaysian Federal Statutory Bodies (MFSB) have been revealed by various parties in their reports. Being a public sector body adopting a corporate-styled management and representing a substantial segment of the public sector, MFSB are expected to discharge its accountability and promote transparency. One...
Article
Full-text available
The purpose of the research is to conduct a literature survey of studies on factors that support or hinder disclosure of accounting information in public sector entities. The articles were reviewed across six aspects, namely: the (i) publication year, (ii) country of publication, (iii) journal of publication, (iv) type of government sector, (v) in...
Article
Full-text available
This paper discusses the possibilities and challenges for a developing country, particularly Malaysia, to emulate the more inclusive accountability practices of advanced countries. The paper contended that the objectives of performance measurement initiatives will not be achieved in promoting greater transparency and accountability unless their dev...
Article
Full-text available
The National Audit Department (NAD) of Malaysia has introduced the Financial Management Accountability Index (FMAI) within the framework of the audit rating system. This study shares the Malaysian experience in using FMAI as an accountability medium, evaluates the FMAI scores obtained by agencies, and proposes measures to enhance the usefulness of...
Conference Paper
Full-text available
Federal statutory bodies (FSB) in Malaysia is one of the major recipients of federal government assistance annually. It can be therefore reasonable to expect some form of accountability and transparency discharged by these organsiations. Being public sector organisations that adopts a corporate style-management, annual reports would be an important...
Article
Full-text available
The study intends to evaluate the extent to which Malaysian public universities disclose accountability information in their annual report and on their website. It also compares the degree of annual report and website disclosure between established and new universities in Malaysia. Content analysis was undertaken using the disclosure index that was...
Article
Full-text available
This study aims to identify gaps that exist in academic literatures on public sector accounting (PSA) in Malaysian context. Sixty five journal articles and dissertations dated from year 1981 to 2010 available on the web were extracted. These literatures are then being classified into four classifications including the research setting, research are...
Article
Full-text available
Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. The growing concern over the ethics of professionals has also called for more academic research into this critical area. Our study...
Article
Full-text available
The paper adopts a descriptive case study method to examine the impact of juristic views on the operations of two Malaysian takaful companies. In order to achieve this objective, the annual financial reports of both companies were analysed. Interviews with each company’s finance managers and with a member of the Malaysian Shariah Advisory Council w...
Conference Paper
Full-text available
Purpose: The study intends to evaluate the extent to which Malaysian public universities disclose accountability information in their annual report and on their websites. It also compares the degree of annual report and website disclosure between established and new universities in Malaysia. Methodology: Content analysis was undertaken using the di...
Conference Paper
Full-text available
Background: The National Audit Department (NAD) of Malaysia has introduced the Financial Management Accountability Index (FMAI) within the framework of the audit rating system. Aim: This study shares the Malaysian experience in using FMAI as accountability medium, evaluates the FMAI scores obtained by Agencies, and proposes measures to enhance the...
Conference Paper
The purpose of the research is to conduct a content analysis of prior research which has discussed the factors that support or hinder disclosure of accounting information in public sector entities. This is achieved by identifying and analyzing 30 relevant journal articles which contain discussion, either conceptually or empirically, on the issue of...
Conference Paper
Full-text available
This study aims to identify gaps that exist in academic literatures on public sector accounting (PSA) in Malaysian context. 64 relevant journal articles and dissertations dated from year 1981 to 2010 available on the web are extracted. These literatures are then being classified into four classifications including the research setting, research are...
Article
Full-text available
Independence is the primary justification of the existence, and thus the hallmark of the auditing profession. It is recognized as the primary attribute to be maintained by auditors in all circumstances. This study attempts to explore the determinants of auditor independence as perceived by Malaysian accountants using a self-administered mail survey...
Article
Full-text available
Purpose – The purpose of this paper is to review the accounting treatments for corporate zakat, as advocated by accounting standards and guidelines, as well as those been practised by relevant corporations. The aim is to determine their appropriateness and adherence to both the Islamic as well as the accounting theoretical perspectives. Design/meth...
Conference Paper
Full-text available
This paper discusses the possibilities and challenges for a developing country, particularly Malaysia, to emulate the more inclusive accountability practices of advanced countries. The paper contended that the objectives of performance measurement initiatives will not be achieved in promoting greater transparency and accountability unless their dev...
Article
A strong ethical sense needs to be imbued in potential entrants to the accountancy profession. This paper explores the ethical attitudes of the final year accounting students in the International Islamic University Malaysia. There were 210 students who responded to the self-administered questionnaire survey. Of these respondents, 38 per cent would...
Article
Full-text available
This paper focuses on the need to harmonize the practice of zakat on companies throughout Malaysia by implementing a zakat accounting standard (ZAS). The objectives of this paper are fourfold: (1) to highlight the current practice of zakat on companies in Malaysia; (2) discuss the usefulness of AAOIFI FAS 9, MASB FRS i-1, and MASB TR i-1 as guideli...
Article
Full-text available
This paper critically discusses the concept of zakah and taxation. The main objective of the paper is, first, to compare and contrast zakah and taxation, especially on the legal, economic, social, ethical and spiritual aspects. Secondly, the paper aims to examine issues related to the implementation of zakah in modern time by reviewing the practice...

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