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Name in APA Format	:	Lode, N.A.

RESEARCHER'S INFORMATION

ACADEMIC QUALIFICATION

2010, PhD Perakaunan Kewangan Dan Pelaporan, Royal Holloway, University of London, United Kingdom
1997, Masters Accounting and Finance, Lancaster University, United Kingdom
, Bachelor Degree Perakaunan (CGPA-3.057), Universiti Islam Antarabangsa, Universiti Islam Antarabangsa

2010, PhD Perakaunan Kewangan Dan Pelaporan, Royal Holloway, University of London, United Kingdom

1997, Masters Accounting and Finance, Lancaster University, United Kingdom

, Bachelor Degree Perakaunan (CGPA-3.057), Universiti Islam Antarabangsa, Universiti Islam Antarabangsa

AWARDS & RECOGNITIONS

Anugerah Bestari Asasi, Pusat Asasi Pengurusan UUM, 2025, Pusat Pengajian/Jabatan
Pingat Jasa Perkhidmatan Setia, UUM, 2024, Universiti
Anugerah Perkhidmatan Cemerlang, UUM, 2024, Universiti
Creative Teaching Award, TISSa-UUM, 2022, Pusat Pengajian/Jabatan
Best Paper Award, IPIZ, 2022, Antarabangsa
Best Online Remote Class Award ((Borca), TISSA, 2021, Pusat Pengajian/Jabatan

Anugerah Bestari Asasi, Pusat Asasi Pengurusan UUM, 2025, Pusat Pengajian/Jabatan

Pingat Jasa Perkhidmatan Setia, UUM, 2024, Universiti

Anugerah Perkhidmatan Cemerlang, UUM, 2024, Universiti

Creative Teaching Award, TISSa-UUM, 2022, Pusat Pengajian/Jabatan

Best Paper Award, IPIZ, 2022, Antarabangsa

Best Online Remote Class Award ((Borca), TISSA, 2021, Pusat Pengajian/Jabatan

OVERVIEW

Nor Asma Lode is a Senior Lecturer in School of Accountancy at Universiti Utara Malaysia, Malaysia. She obtained Ph.D. on “Pension Disclosures in UK Corporate Financial Statements: Value Relevance and Accounting Policy Choice” from School of Management, Royal Holloway, University of London, United Kingdom. She did Master of Arts in Accounting and Finance at Lancaster University, United Kingdom. She has more than 25 year of teaching and researching experience. Her research papers have been published in reputed journals such as Malaysian Management Journal, Jurnal Pengurusan, Malaysian Accounting Review, Asian Academy of Management Journal, Journal of Business Management and Accounting, and Asian Journal of Accounting Research. Currently, she has been working on a research titled “International Financial Reporting Standards (IFRS) Convergence and Financial Reporting Quality among Malaysian Listed Companies”. Her research interests are in the area of financial accounting and reporting disclosures, accounting standards, value relevance, corporate governance and Islamic accounting.

Nor Asma Lode is a Senior Lecturer in School of Accountancy at Universiti Utara Malaysia, Malaysia. She obtained Ph.D. on “Pension Disclosures in UK Corporate Financial Statements: Value Relevance and Accounting Policy Choice” from School of Management, Royal Holloway, University of London, United Kingdom. She did Master of Arts in Accounting and Finance at Lancaster University, United Kingdom. She has more than 25 year of teaching and researching experience. Her research papers have been published in reputed journals such as Malaysian Management Journal, Jurnal Pengurusan, Malaysian Accounting Review, Asian Academy of Management Journal, Journal of Business Management and Accounting, and Asian Journal of Accounting Research. Currently, she has been working on a research titled “International Financial Reporting Standards (IFRS) Convergence and Financial Reporting Quality among Malaysian Listed Companies”. Her research interests are in the area of financial accounting and reporting disclosures, accounting standards, value relevance, corporate governance and Islamic accounting.

RESEARCH AREA

Financial Accounting Financial Reporting (Including Accounting Regulation, Accounting Standards, Accounting Theory, Standard-Setting Process, Financial Reporting in Private and Public Sector Organisations) Corporate Governance (Including Accountability, Ethics, Integrity)

Financial Accounting
Financial Reporting (Including Accounting Regulation, Accounting Standards, Accounting Theory, Standard-Setting Process, Financial Reporting in Private and Public Sector Organisations)
Corporate Governance (Including Accountability, Ethics, Integrity)

AREA OF EXPERTISE

Financial reporting Pension Accounting Earnings Quality

Financial reporting
Pension Accounting
Earnings Quality

LIST OF PUBLICATION

ARTICLE IN JOURNAL

	Dingjiangyu - (Matric No: 908406), Prof. Madya Dr. Nor Asma Bt. Lode, Prof. Madya Dr. Rokiah Bt. Ishak, (2026). Ownership Structure, Financing Constraints And Environmental, Social And Governance Performance In China. Business Performance Review, 4(4), 51 - 61.
	Nur Izzah Nasuha Binti Mohd Zaim - (Matric No: 904300), Prof. Madya Dr. Nor Asma Bt. Lode, Wan Adibah Wan Ismail, (2025). Societal Wellbeing Disclosure, Corporate Governance, And Financial Reporting Quality: Evidence From Malaysia. International Journal Of Accounting And Economics Studies, 12(6), 344 - 351.
	Marziana Madah , Prof. Madya Dr. Nor Asma Bt. Lode, Wan Adibah, (2024). Financial Reporting Quality, Industrial Revolution 4.0 And Social Well-Being Among Malaysian Public Companies. Asian Journal Of Accounting Research, 9(4), 294 - 308.
	Khairul Anuar Kamarudin, Prof. Madya Dr. Nor Asma Bt. Lode, Wan Adibah Wan Ismail, (2023). The Industrial Revolution 4.0, Societal Well-Being And Firms Performance Among Malaysian Listed Companie. Journal Of Advanced Research In Applied Sciences And Engineering Technology, 33(1), 231 - 245.
	Prof. Madya Dr. Nor Asma Bt. Lode, Prof. Madya Dr. Norhaiza Bt. Khairudin, Prof. Madya Dr. Rokiah Bt. Ishak, (2023). Creating A Screening Application For The Selection Of Asnaf Zakat Among Universiti Utara Malaysia (Uum) Students. International Journal Of Zakat And Islamic Philanthrophy, 5(2), 37 - 47.
	Nanik Kustiningsih, Prof. Madya Dr. Nor Asma Bt. Lode, Sazilah Mohd Saad, Wan Adibah Wan Ismail, (2022). Corporate Sustainability Reporting And Firm'S Financial Performance In Emerging Markets. International Journal Of Academic Research In Business And Social Sciences, 12(1), 396 - 407.
	Nora Fauzana Bt. Zainal - (Matric No: 817474), (2020). Pension Accounting Disclosures: Actuarial Gains And Losses And Market Price Reactions. Test Engineering And Management, 83(June), 3097 - 3115.




	Saleh Salem Saeed Bajrei - (Matric No: 802585), (2018). Do Corporate Governance Mechanisms Associate To Information Asymmetry Level Among Uae Listed Companies. Journal Of Business Management And Accounting, 8(1), 105 - 120.
	I. M. Noh, (2018). Does Malaysian Code Of Corporate Governance 'Mccg' Matter Among Family-Controlled Firms?. Journal Of Advanced Research In Business And Management Studies, 1(12), 79 - 92.
	Fauziah Md Taib, (2018). Do Female Directors Influence Earnings Management Among Malaysian Listed Companies?. Herald National Academy Of Managerial Staff Of Culture And Arts, 1(1), 710 - 713.







	Khaldoon Ahmad Al Daoud, (2015). The Impact Of Corporate Governance On The Timeliness Of Financial Reports Of Jordanian Firms: Evidence Using Audit And Management Report Lags. Mediterranean Journal Of Social Sciences, 6(1), 430 - 442.
	Khaldoon Ahmad Al Daoud, (2014). The Timeliness Of Financial Reporting Among Jordanian Companies: Do Company And Board Characteristics, And Audit Opinion Matter? Asian Social Science. Asian Social Science, 10(13), 191 - 201.

ARTICLE IN PROCEEDING

	Prof. Madya Dr. Nor Asma Bt. Lode, Prof. Madya Dr. Norhaiza Bt. Khairudin, Prof. Madya Dr. Rokiah Bt. Ishak, (2025). A Digital Approach To Zakat Eligibility Screening Among University Students: Development And Implementation At Universiti Utara Malaysia (Uum). Proceedings Of Tissa-Uum Innovation Competition (Innocom) 2025, (), 26 - 28.
	Prof. Madya Dr. Nor Asma Bt. Lode, (2025). Service Learning Projects Via Non-Profit Organizations (Npos) For Entrepreneurs: An Experiential Learning For Uum Accounting Students. Prosiding Seminar Antarabangsa Kedah: Historiografi Nusantara, (), - .
	Dr. Nor Laili Binti Hassan, Prof. Madya Dr. Nor Asma Bt. Lode, Prof. Madya Dr. Rokiah Bt. Ishak, (2025). Stress And Resilience In Entrepreneurship Education. Proceedings Of The International Postgraduate Symposium On Accounting Studies (Ipsas) 2025. Shaping The Future Of Accounting: Research, Reform, And Responsibility, (), 101 - 106.
	Prof. Madya Dr. Nor Asma Bt. Lode, Prof. Madya Dr. Norhaiza Bt. Khairudin, Prof. Madya Dr. Rokiah Bt. Ishak, (2023). Self-Check Application For The Eligibility Of Zakat Recipients Among Students Of Universiti Utara Malaysia (Uum). Proceeding Of Innovative Research, Invention And Application Exhibition (Iria 2023), (), 235 - 237.
	Prof. Madya Dr. Nor Asma Bt. Lode, Prof. Madya Dr. Norhaiza Bt. Khairudin, Prof. Madya Dr. Rokiah Bt. Ishak, (2022). Creating A Screening Application For The Selection Of Asnaf Zakat Among The Staff Of The Universiti Utara Malaysia (Uum). E-Proceeding 7Th International Case Study Conference, (), 271 - 282.
	Al-Hasan Al-Aidaros, Prof. Madya Dr. Nor Asma Bt. Lode, (2021). Service Learning On Instructors’ Learning And Teaching Approaches Based On Islamic Principle Subject. 5Th Inspirational Scholar Symposium (Iss) 2020, 1(), 46 - 68.


	Ibrahim Bin Md Noh - (Matric No: 93136), (2018). Corporate Governance Disclosures And Family Firms’ Performance: The Moderating Role Of Ceo Choice. Proceeding Of 9Th International Management And Accounting Conference 2018: Revolutionising Sustainable Management And Governance For Industry 4.0, (), 129 - 140.

	Yusof Muhamad Alkali, (2013). Efforts And Challenges In Adopting Ifrs In Nigeria. The Proceedings Of 14Th Asian Academic Accounting Association Conference, 1(), 466 - 483.
	Saleh Salim Bajraei, (2013). Pension Accounting Disclosures And Cmar. International Congress On Interdisciplinary Business And Social Science 2013, (), 391 - 395.

BOOK

	(2006). Accounting A Malaysian Perspective Third Edition, Singapore:Thomson Learning
	(2005). Perakaunan Kewangan Lanjutan, UIC Building:Thomson Learning
	(2003). Accounting (A Malaysian Perspective)Twentieth Edition, Singapore:Thomson Learning
	(1999). Accounting 19th Edition, Singapore:Thomson Learning

CHAPTER IN BOOK

	(2021). Case Studies in Management (pp. 83 - 92), Case studies in management (pp. 83 - 92), UUM:UUM Press
	(2014). Recent Trends in Social and Behaviour Sciences (pp. 371 - 375), Recent trends in social and behaviour sciences (pp. 371 - 375), London UK:Taylor & Francis Group

LIST OF RESEARCH

	STRESS AND RESILIENCE AMONG UUM ACCOUNTING STUDENTS ATTENDING ENTREPRENEURSHIP COURSE (2022), Member, UNIVERSITI
	SERVICE LEARNING PROJECTS VIA NON-PROFIT ORGANIZATIONS (NPOs) FOR ENTREPRENEURS: AN EXPERIENTIAL LEARNING FOR UUM ACCOUNTING STUDENTS (2022), Leader, UNIVERSITI
	APLIKASI SARINGAN PEMILIHAN PENERIMA ZAKAT DALAM KALANGAN STAF DAN PELAJAR UNIVERSITI UTARA MALAYSIA (2020), Member, KEMENTERIAN/AGENSI LAIN
	A MODEL OF FINANCIAL REPORTING QUALITY AND INDUSTRY 4.0 TOWARDS WELL-BEING HARMONIZATION (2019), Leader, KPT
	SERVICE LEARNING FOR ENHANCING PROBLEM SOLVING AND SCIENTIFIC SKILLS IN ACCOUNTING AND FINANCIAL REPORTING COURSE BASED ON ISLAMIC PRINCIPLES (2018), Leader, UNIVERSITI
	ENVIRONMENTAL DISCLOSURE OF MALAYSIAN COMPANIES: THE INFLUENCE OF BOARDS OF DIRECTORS (2017), Member, UNIVERSITI
	To Buy or Not To Buy The Equity of Nestle Berhad (2017), Leader, UNIVERSITI
	A Model Of Ethnic Diversity-Performance Relationship To Enhance Diverse Workforce: The Role Of Firms Growth Strategy (2016), Member, KPT
	Value Relevance of Accounting Information of Pre and Post Adoption of IFRS Nigerian Financial Institutions (2015), Leader, UNIVERSITI
	INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) CONVERGENCE AND FINANCIAL REPROTING QUALITY AMONG MALAYSIAN LISTED COMPANIES (2014), Member, LAIN-LAIN
	DETERMINANTS OF REPORTED GOODWILL IMPAIRMENT LOSSES : MALAYSIAN EVIDENCE (2014), Member, UNIVERSITI
	MODELLING THE RECOGNITION CHOICE RELATED TO REPORTING ZERO GOODWILL IMPAIRMENT BY MALAYSIA LISTED COMPANIES (2014), Member, KPT
	The Influence of Corporate Governance and Ownership Concentration as a Moderating Role on the Timeliness of Financial Reporting in Jordanian Firms (2013), Member, UNIVERSITI
	Islamic Value Disclosures by Malaysian Listed Companies (2012), Member, UNIVERSITI
	Transforming the Public Perceptions on Public Accountability: The Evolving Role and Functions of Auditor General's Office (AGO) (2012), Member, UNIVERSITI
	AGING MALAYSIAN: PENSION ACCOUNTING DISCLOSURES AND STOCK MARKET REACTION (2011), Leader, KPT
	THE EXTENT OF COMPLIANCE WITH IFRS 1 STANDARD AMONG MALAYSIAN LISTED COMPANIES ON THE ACE MARKET (2011), Member, UNIVERSITI
	STOCK MARKET REACTION ON THE EXTENT OF COMPLIANCE WITH IFRS 1 STANDARD AMONG MALAYSIAN ACE MARKET COMPANIES (2011), Leader, UNIVERSITI
	RETIREMENT BENEFIT PLANS: ACCOUNTING DISCLOSURES AND STOCK RETURNS (2005), Leader, KPT
	IS OWNERSHIP STRUCTURE ASSOCIATED WITH EARLY ADOPTION OF MASAB 22(SEGMENT REPORTING)? (2003), Member, KPT
	EARLY ADOPTION OF MASB 22 - SEGMENT REPORTING BY MALAYSIAN LISTED COMPANIES (2002), Member, KPT
	DISCLOSURE AND ACCOUNTING PRACTICES AMONG UNIT TRUST FUNDS IN MALAYSIA (1999), Member, KPT
	EXTRAORDINARY ITEMS & INCOME SMOOTHING AMONG MALAYSIAN LISTED COMPANIES:THE CASE OF PRE-ADOPTION OF REVISED SI 8 (1997), Member, UNIVERSITI

TEACHING EXPERIENCE

UNDERGRADUATE


Course Code	Course Name

BKAR3063	Specialized financial accounting

VQ2223	Practicum

VQ2223	Practicum

VQ2223	Practicum

KF3043	Advanced financial accounting i

KAX4998	Practicum

BKAF2053	Financial accounting & reporting ii

BKAF2053	Financial accounting & reporting ii

BKAF3123	Analysis and use of financial statements

BKAF3123	Analysis and use of financial statements

EEP2032	Living in the multi-cultural society

BKAR3063	Specialized financial accounting

KAL1013	Business accounting

KAL3053	Accounting for insurance companies

KF2023	Financial accounting i

BKARK3063	Specialized financial accounting

BKARK3063	Specialized financial accounting

BKARK3063	Specialized financial accounting

KF2023	Financial accounting i

KF2023	Financial accounting i

KF2023	Financial accounting i

BKAF3063	Financial accounting & reporting iii

BKAF3063	Financial accounting & reporting iii

KF2033	Financial accounting ii

KF2033	Financial accounting ii

BKAL1013	Business accounting

BKAL1013	Business accounting

BKAR3053	Financial accounting and reporting v

BKAR3053	Financial accounting and reporting v

KF3053	Advanced financial accounting ii

KF3053	Advanced financial accounting ii

KE1013	Business accounting

BKAF3123	Analysis and use of financial statements

BKAF3123	Analysis and use of financial statements

KF2023	Financial accounting i

KF3043	Advanced financial accounting i

AKAFK0024	Principles of management accounting

AKAFK0024	Principles of management accounting

AKAFK0024	Principles of management accounting

SDG2031	Living in the multi-cultural society

KE1013	Business accounting

KE1013	Business accounting

KE1013	Business accounting

BKARK3063	Specialized financial accounting

BKARK3063	Specialized financial accounting

KF1012	Accounting principles

KF1012	Accounting principles

BKAR3053	Financial accounting and reporting v

BKAN1013	Basic accounting

BKAN1013	Basic accounting

EEP1032	Personal development and character building

BKAX4908	Practicum

BKAX4912	Practicum

BKAF3063	Financial accounting & reporting iii

BKAF3063	Financial accounting & reporting iii

BKAR3053	Financial accounting and reporting v

BKAR3053	Financial accounting and reporting v

BKAR3053	Financial accounting and reporting v

BKAL1013	Business accounting

VQ2223	Practicum

BKAR3063	Specialized financial accounting

BKAR3063	Specialized financial accounting

BKAR3053	Financial accounting and reporting v

BKAR3053	Financial accounting and reporting v

BKAR3053	Financial accounting and reporting v

BKAR3053	Financial accounting and reporting v

BKAF3083	Accounting theory and practices

KM2013	Management accounting i

BKAX4912	Practicum

AKAFK0014	Principles of financial accounting

AKAFK0014	Principles of financial accounting

KF3043	Advanced financial accounting i

SDG3021	Patriotism and volunteerism

KF3043	Advanced financial accounting i

KF3043	Advanced financial accounting i

BKAF3123	Analysis and use of financial statements

BKAF3123	Analysis and use of financial statements

BKAF2043	Financial accounting & reporting i

KX2016	Practicum

BKAF3063	Financial accounting & reporting iii

BKAF3063	Financial accounting & reporting iii

KF3043	Advanced financial accounting i

KF3043	Advanced financial accounting i

EEP2032	Living in the multi-cultural society

EEP2032	Living in the multi-cultural society

KF1012	Accounting principles

KF2023	Financial accounting i

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

BKAF3123	Analysis and use of financial statements

KX2016	Practicum

KX3018	Practicum

KE1013	Business accounting

KE1013	Business accounting

KF1012	Accounting principles

KF2023	Financial accounting i

KF2023	Financial accounting i

BKAF2043	Financial accounting & reporting i

BKAF3073	Financial accounting & reporting iv

BKAX4908	Practicum

KF3043	Advanced financial accounting i

KF3043	Advanced financial accounting i

SDG1031	Personal development and character building

BKAF3123	Analysis and use of financial statements

BKAF3123	Analysis and use of financial statements

KE1013	Business accounting

KE1013	Business accounting

BKAX4908	Practicum

KF2023	Financial accounting i

SDG2031	Living in the multi-cultural society

KF2033	Financial accounting ii

KF2033	Financial accounting ii

KF2033	Financial accounting ii

BKAF3083	Accounting theory and practices

BKAX4912	Practicum

BKAF3083	Accounting theory and practices

BKAR3063	Specialized financial accounting

BKAF3063	Financial accounting & reporting iii

POSTGRADUATE


Course Code	Course Name

BKAF5063	Financial statement analysis

BKAF5043	Financial accounting theory and reporting practices

BKAR5033	Seminar in international accounting

BKAR5043	Financial accounting theory & reporting practices

BKAR5063	Financial statement analysis

BKAF5033	Seminar in international accounting

BPMN6073	Research methodology

SUPERVISION


Matric	Name	Status	Title

93136	Ibrahim Bin Md Noh	Completed	Moderation Effect of Ceo Choice on the Relationship Between Corporate Governance and Family Firm Performance

94378	Muhammad Yusuf Alkali	Completed	Value Relevance of Accounting Information of Pre-And Post Adoption of IFRS among Nigerian Listed Firms

95602	Dwi Maryani	Not Active	The Affect Of Intellctual Capital Against Profitability, Productivity and Market Value At Go Public Corporations in Indonesia Between 2009 - 2012

95791	Zurida Binti Azahari	Not Active	Property, Plant and Equipment (PPE) Valuation and Firm Characteristics Among Public Listed Companies in Malaysia

802585	Saleh Salem Saeed Bajrei	Completed	Corporate Governance and Information Asymmetry Among UAE Listed Companies Supervisor: appt. letter dd 01/3/12 Examiner: letter dd 29/5/2012 (tarikh akhir tesis 30/6/2012)

814850	Almustapha Muhammad Suleiman	Completed	Capital Structure and Firm Performance During and After the Global Financial Crisis among Malaysian Listed Companies

815032	Tasiu Tijjani Kademi	Completed	Working Capital Management and Firm Profitability During and After the Economic Crisis among Malaysian Listed Companies

817203	Auwalu Musa	Completed	International Financial reporting Standards and Financial Reporting Quality Among Nigerian Listed Companies

817474	NORA FAUZANA BT. ZAINAL	Completed	stock market price reaction towards pension accounting disclosures in Malaysia

819523	SHAHINA BINTI SULAIMAN	Completed	RELATIONSHIP BETWEEN SIZE OF COMPANY, TYPE OF INDUSTRY AND LEVERAGE WITH TAX NON COMPLIANCE

826058	NURATIKAH BINTI ZAINOL	Not Active	EARNINGS QUALITY, CORPORATE GOVERNANCE AND INDUSTRY REVOLUTION 4.0 FOR AMONG MALAYSIAN LISTED COMPANY

903552	NORHANIM BINTI MOHAMAD ZAINAL	Not Active	Corporate Governance, Financial Expertise and Financial Restatements: Further Evidence In Malaysia

94072	Khaldoon Ahmad Mohammad Aldaoud	Completed	The Influence of Corporate Governance and Ownership Concentration on the Timeliness of Financial Reporting in Jordan

900395	Faisol Bin Elham	Completed	Hubungan antara Kualiti Audit dan Struktur Pemilikan dengan Penyataan Semula Penyata Kewangan dalam Kalangan Syarikat-Syarikat Tersenarai di Malaysia

908406	DINGJIANGYU	Active	ESG Performance and Earnings Management in Chinese Firms: An Empirical Study