Name	:	Halimah @ Nasibah binti Ahmad
Phone No.	:	049287245
Email	:	halimahmad@uum.edu.my
School	:	UUM College of Business
Substantive Position	:
Current Position	:
Current Department	:	Perakaunan Tunku Puteri Intan Safinaz
Name in APA Format	:	Ahmad, H.N.

RESEARCHER'S INFORMATION

ACADEMIC QUALIFICATION

2013, PhD Perakaunan, UiTM, Universiti Teknologi MARA
2000, Masters Pentadbiran Perniagaan (Perakaunan), Universiti Utara Malaysia, Universiti Utara Malaysia
1998, Bachelor Degree Perakaunan, Universiti Utara Malaysia, Universiti Utara Malaysia

2013, PhD Perakaunan, UiTM, Universiti Teknologi MARA

2000, Masters Pentadbiran Perniagaan (Perakaunan), Universiti Utara Malaysia, Universiti Utara Malaysia

1998, Bachelor Degree Perakaunan, Universiti Utara Malaysia, Universiti Utara Malaysia

AWARDS & RECOGNITIONS

ANUGERAH ROYALTI TERTINGGI, UUM PRESS, 2022, Universiti

ANUGERAH ROYALTI TERTINGGI, UUM PRESS, 2022, Universiti

OVERVIEW

I am currently serve as a senior lecturer in the Tunku Puteri Intan Safinaz School of Accountancy, UUM. I hold a Diploma in Accountancy from UiTM. I also hold a Bachelor in Accountancy and a Master in Business Administration (Accounting), both from Universiti Utara Malaysia. I obtained my PhD in 2013 from Universiti Teknologi Mara, Shah Alam. My research interest lies in the area of public sector accounting and financial accounting and reporting practices.

I am currently serve as a senior lecturer in the Tunku Puteri Intan Safinaz School of Accountancy, UUM. I hold a Diploma in Accountancy from UiTM. I also hold a Bachelor in Accountancy and a Master in Business Administration (Accounting), both from Universiti Utara Malaysia. I obtained my PhD in 2013 from Universiti Teknologi Mara, Shah Alam. My research interest lies in the area of public sector accounting and financial accounting and reporting practices.

RESEARCH AREA

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

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

AREA OF EXPERTISE

Public sector accounting financial accounting internal auditing

Public sector accounting
financial accounting
internal auditing

LIST OF PUBLICATION

ARTICLE IN JOURNAL

	Prof. Dr. Norhani Binti Aripin, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, Zhao Dan - (Matric No: 907744), (2025). The Impact Of Government Subsidies On Firm Innovation Input Performance In China: The Moderating Effect Of Esg Performance. Paper Asia, 41(3b), 417 - 428.
	Prof. Dr. Noor Afza Binti Amran, Prof. Dr. Norhani Binti Aripin, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, Prof. Madya Dr. Muhammad Rosni Bin Amir Hussin, Zulitha Arina Khusaini, (2025). Understanding The Process And Benefits Of Tree-Planting Campaign For Environmental Sustainability. Journal Of Islamic, Social, Economics And Development, 10(71), 750 - 761.
	Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, Prof. Madya Dr. Muhammad Rosni Bin Amir Hussin, Zulitha Arina Khusaini, Prof. Dr. Noor Afza Binti Amran, Prof. Dr. Norhani Binti Aripin, (2025). Understanding The Impacts And Challenges Of Corporate Tree-Planting Campaigns. Paper Asia, 41(2b), 225 - 234.
	Mohd Shahfari Ahmad, Prof. Dr. Noor Afza Binti Amran, Prof. Dr. Norhani Binti Aripin, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, Prof. Madya Dr. Muhammad Rosni Bin Amir Hussin, (2025). Beyond Profit: The Role Of Csr In Enhancing Corporate Reputation. Indian Journal Of Information Sources And Services, 15(1), 188 - 195.
	Prof. Dr. Norhani Binti Aripin, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, Prof. Madya Dr. Rokiah Bt. Ishak, (2025). Determinants Of Firm Performance And The Impact Of The Covid-19 Pandemic On Pn17 And Gn3 Companies In Malaysia. Paper Asia, 41(1b), 353 - 366.
	G.V. Muralidhara, Prof. Dr. Ayoib Bin Che Ahmad, Prof. Dr. Natrah Binti Saad, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, Prof. Madya Dr. Zarifah Bt Abdullah, (2022). Jade Sdn Bhd: Should It Acquire Tulip Garden Hotel?. Emerald Emerging Markets Case Studies , 12(4), 1 - 23.
	Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Darwina Bt. Hj. Ahmad Arshad, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, (2024). Can We Do It Alone? The Case Of De Cyber Hotel.. The Case Journal, 20(1), 62 - 80.
	Dr. Nor Laili Binti Hassan, Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, (2022). Size Of Public Sector In Malaysia: Premiership Of Prime Minister. Journal Of Business Management And Accounting, 12(2), 39 - 62.
	Amad Rashid - (Matric No: 902428), Prof. Madya Dr. Basariah Bt. Salim, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, (2021). Internal Audit Effectiveness And Audit Committee Characteristics:Empirical Evidence From Pakistan. Irasd Journal Of Management, 3(1), 01 - 13.
	Amad Rashid - (Matric No: 902428), Prof. Madya Dr. Basariah Bt. Salim, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, (2021). Exploring The Relationship Among Suspension Of Judgement, Search For Knowledge, Interpersonal Understanding, Ethical Leadership And Internal Audit Effectiveness. Palarch'S Journal Of Archaeology Of Egypt/Egyptology, 18(4), 7895 - 7911.
	Amad Rashid - (Matric No: 902428), (2020). Internal Audit Effectiveness And Audit Committee Characteristics: Empirical Evidence From Pakistan. Hamdard Islamicus, 43(S2), 2593 - 2605.
	Abdulkadir Madawaki - (Matric No: 901928), Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, Prof. Madya Ts. Dr. Aidi Bin Ahmi, (2022). Internal Audit Functions, Financial Reporting Quality And Moderating Effect Of Senior Management Support. Meditari Accountancy Research, 30(2), 342 - 372.
	Dr. Nor Laili Binti Hassan, Prof. Dr. Noor Afza Binti Amran, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, (2021). Malaysian Public Sector Size: A Comparison With Other Asean Countries. Journal Of Business Management And Accounting, 11(1), 1 - 20.
	Abdulkadir Madawaki - (Matric No: 901928), (2019). Assessment Of Internal Auditing Position In The Nigerian Private Sector: An Applied Study. Indian-Pacific Journal Of Accounting And Finance, 3(3), 4 - 13.
	Maruf Mustafa, (2019). Professionalism, Competency And Financial Reporting Quality: A Perception Of Director Of Finance In A Changing Public Sector Reporting Standard. Jurnal Pengurusan, 57(Dis), 1 - 19.

	Maruf Mustapha - (Matric No: 900779), (2017). The Adoption Of Cash-Basis Ipsas: A Conceptual Framework For Enhancing Decision-Useful Financial Reporting. Journal Of Business Management And Accounting, 7(1), 51 - 68.
	Abdulkadir Madawaki - (Matric No: 901928), (2018). Internal Audit Functions: An Empirical Study Of Public And Private Sectors In Nigeria. Indian-Pacific Journal Of Accounting And Finance, 2(1), 26 - 37.
	Maruf Mustapha - (Matric No: 900779), (2018). Political Influence And Governmental Financial Reporting. International Journal Of Advanced Research, 6(2), 241 - 250.

	Maruf Mustapha - (Matric No: 900779), (2017). Organizational Contingency And Financial Reporting Quality In The Public Sector While Adopting Cash Basis Ipsas: A Conceptual Approach. Asian Journal Of Multidisciplinary Studies, 5(12), 1 - 13.

ARTICLE IN PROCEEDING

	Prof. Dr. Noor Afza Binti Amran, Prof. Dr. Norhani Binti Aripin, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, Prof. Madya Dr. Muhammad Rosni Bin Amir Hussin, (2024). Understanding The Process And Benefits Of Tree-Planting Campaign For Environmental Sustainability. Conference E-Proceedings International Conference On Business And Social Sustainability (Icobbss2024), (), 145 - 149.
	Mohd Shahfari Ahmad, Prof. Dr. Noor Afza Binti Amran, Prof. Dr. Norhani Binti Aripin, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, Prof. Madya Dr. Muhammad Rosni Bin Amir Hussin, (2024). Corporate Social Responsibility In Shaping Corporate Image. Proceeding Of The 3Rd International Conference On Environmental Sustainability And Resource Security (Ic-Ensures 2024), 1(1), 164 - 166.
	Prof. Dr. Ayoib B Che Ahmad, Prof. Dr. Natrah Binti Saad, Prof. Madya Dr. Chek B Derashid, Prof. Madya Dr. Halimah @ Nasibah Binti Ahmad, Prof. Madya Dr. Zarifah Bt Abdullah, (2021). Tulip Garden Hotel: To Purchase Or Not To Purchase. Proceeding Of The 6Th International Case Study Conference, (), 94 - 115.


	Abdulkadir Madawaki, (2017). Internal Audit Function: A Comparison Between Private And Public Sector In Nigeria. Shs Web Of Conferences, 34(01004), 1 - 7.

BOOK

	(2026). FINANCIAL REPORTING III, :
	(2018). FINANCIAL ACCOUNTING AND REPORTING II, Universiti Utara Malaysia:UUM PRESS
	(2017). A Collection of Comprehensive Cases: Financial Accounting and Reporting (I,II & III), SINTOK:UUM PRESS
	(2005). Panduan Penubuhan Perniagaan dan Syarikat di Malaysia, Kuala Lumpur:Utusan Publications and Distributors Sdn Bhd

CHAPTER IN BOOK

	(2024). CASE STUDIES IN MANAGEMENT AND BUSINESS (VOLUME 8) (pp. 29 - 48), Case studies in management and business (volume 8) (pp. 29 - 48), Sintok Kedah:UUMPress
	(2019). Case Studies in Management and Business (pp. -1 - 2), Case studies in management and business (pp. -1 - 2), UUM, Sintok, 06010 Kedah:UUM Press
	(2018). Case Studies in Management and Business (pp. 47 - 71), Case studies in management and business (pp. 47 - 71), UUM, Sintok, Kedah :UUM Press
	(2017). Case Studies in Management and Business (pp. 7 - 24), Case studies in management and business (pp. 7 - 24), Universiti Utara Malaysia:UUM Press

LIST OF RESEARCH

	REGIONAL AND SECTORAL DIFFERENCES IN ESG RATINGS AND FIRM PERFORMANCE (2026), Member, ANTARABANGSA
	VISIT PERLIS 2024-2025: WAS IT FINANCIALLY SUCCESSFUL? (2025), Leader, UNIVERSITI
	The Power of Helping Hands: The Case of TM Kedah Perlis (2022), Member, UNIVERSITI
	CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE REPUTATION: A CASE STUDY OF TELEKOM MALAYSIA (2022), Member, UNIVERSITI
	UNDERSTANDING THE ENVIRONMENTAL SUSTAINABILITY PRACTICE THROUGH TREE PLANTING CAMPAIGN IN TELEKOM MALAYSIA (2022), Member, UNIVERSITI
	WOMEN EMPOWERMENT AND FIRM PERFORMANCE: THE IMPACT OF COVID-19 PANDEMIC ON PN17 AND GN3 COMPANIES IN MALAYSIA (2022), Leader, UNIVERSITI
	PUTERI PARK HOTEL: TO INVEST OR NOT TO INVEST (2020), Member, UNIVERSITI
	CAN WE DO IT ALONE? THE CASE OF DE CYBER HOTEL (2020), Leader, UNIVERSITI
	SEMPOIBAQ: MANAGING THE RISK AND FINANCIAL SUSTAINABILITY (2019), Member, UNIVERSITI
	SEMPOIBAQ: NEW PLAYER COMPETING IN THE FOOD AND BEVERAGE SECTOR (2018), Member, UNIVERSITI
	Evaluation On Size Of The Malaysian Public Sector And Comparison With Other Asean Countries (2016), Leader, UNIVERSITI
	MANAGING SUSTAINABILITY OF DAMAI INDUSTRIES SDN. BHD. (2015), Member, UNIVERSITI
	BUSINESS RISK AND FINANCIAL SUSTAINABLITY: THE CASE OF PERNIAGAAN MUDIM ZAKARIA (2015), Member, UNIVERSITI
	HERITAGE ASSETS IN MALAYSIA: MOVING TOWARDS ACCRUAL BASED ACCOUNTING (2013), Member, LAIN-LAIN
	The Financial Management of Kedah State Museum (2012), Member, UNIVERSITI
	E- SERVICES IN MALAYSIA: THE LOCAL AUTHORITIES PERSPECTIVE (2005), Leader, KPT
	INTERNET REPOTING BY STATE STATUTORY BODIES IN MALAYSIA (2003), Leader, UNIVERSITI
	A STUDY ON OPERATION AND COMPANIES INFORMATION MANAGEMENT OF THE COMPANIES COMMISSION OF MALAYSIA (2003), Member, KPT
	THE ADOPTION OF WEB ASSURANCE SERVICES AMONG MALAYSIAN ONLINE RETAILERS (2002), Member, UNIVERSITI

TEACHING EXPERIENCE

UNDERGRADUATE


Course Code	Course Name

BKAX4912	Practicum

BKAX4912	Practicum

BKAR3043	Financial accounting and reporting iv

BKAR3043	Financial accounting and reporting iv

KAL3023	Public sector accounting

KAF2043	Financial accounting & reporting i

KAF2043	Financial accounting & reporting i

BKAX4908	Practicum

BKAX4908	Practicum

SDG1011	High touch communication

VQ2223	Practicum

KF2023	Financial accounting i

BKAX4912	Practicum

BKAF3063	Financial accounting & reporting iii

BKAF3063	Financial accounting & reporting iii

BKARK3043	Financial accounting and reporting iv

BKARK3043	Financial accounting and reporting iv

BKAL1013	Business accounting

BKAL1013	Business accounting

KE3032	Company secretarial practices

BKAX4912	Practicum

BKAXK49412	Industrial training

BKAR3043	Financial accounting and reporting iv

BKAR3043	Financial accounting and reporting iv

BKAX4912	Practicum

BKAX4912	Practicum

KAF3073	Advanced financial accounting ii

KAF3073	Advanced financial accounting ii

BKARK3033	Financial accounting and reporting iii

BKARK3033	Financial accounting and reporting iii

BKAR2023	Financial accounting and reporting ii

BKAR2023	Financial accounting and reporting ii

BKAX4912	Practicum

BKAX4908	Practicum

KAL3023	Public sector accounting

KAL3023	Public sector accounting

KF2033	Financial accounting ii

KF2033	Financial accounting ii

BKAX4912	Practicum

BKAXK49412	Industrial training

BKAX4908	Practicum

KE1013	Business accounting

SDG1021	Thinking skill

BKAR2023	Financial accounting and reporting ii

BKAR2023	Financial accounting and reporting ii

KM2013	Management accounting i

KAX3016	Practicum

KX3018	Practicum

EEP1032	Personal development and character building

BKAX4912	Practicum

BKARK3043	Financial accounting and reporting iv

BKARK3043	Financial accounting and reporting iv

BKARK3043	Financial accounting and reporting iv

BKAX4912	Practicum

BKAX4908	Practicum

BKAX4912	Practicum

BKAR3043	Financial accounting and reporting iv

BKAR3043	Financial accounting and reporting iv

KAL3023	Public sector accounting

BKAR3043	Financial accounting and reporting iv

KAL3023	Public sector accounting

BKAR3043	Financial accounting and reporting iv

BKAX4912	Practicum

BKAR3033	Financial accounting and reporting iii

BKAR3033	Financial accounting and reporting iii

BKAR3033	Financial accounting and reporting iii

BKARK3034	Financial reporting iii

BKARK3034	Financial reporting iii

BKARK3034	Financial reporting iii

BKAL3023	Public sector accounting

BKAL3023	Public sector accounting

BKAR3033	Financial accounting and reporting iii

BKAR3033	Financial accounting and reporting iii

BKAR3033	Financial accounting and reporting iii

BKAX4912	Practicum

BKAR1013	Financial accounting and reporting i

BKAR1013	Financial accounting and reporting i

BKAR2023	Financial accounting and reporting ii

BKAR2023	Financial accounting and reporting ii

BKARK3033	Financial accounting and reporting iii

BKARK3033	Financial accounting and reporting iii

BKARK3033	Financial accounting and reporting iii

BKAX4908	Practicum

BKAX4912	Practicum

BKAR1013	Financial accounting and reporting i

BKAR1013	Financial accounting and reporting i

EEP2032	Living in the multi-cultural society

KF2033	Financial accounting ii

VQ2223	Practicum

BKAR3033	Financial accounting and reporting iii

KX2016	Practicum

BKAL3023	Public sector accounting

BKAL3023	Public sector accounting

BKAR3033	Financial accounting and reporting iii

BKAR3033	Financial accounting and reporting iii

SDG2011	Personal financial planning

EEP2032	Living in the multi-cultural society

BKAL3023	Public sector accounting

BKAL3023	Public sector accounting

BKAL3023	Public sector accounting

BKAX4908	Practicum

BKAL1013	Business accounting

KX2016	Practicum

BKAX4908	Practicum

BKAL3023	Public sector accounting

BKAX4908	Practicum

BKAX4908	Practicum

EEP1032	Personal development and character building

BKAF1023	Introduction to financial accounting

BKAF1023	Introduction to financial accounting

BKAX4908	Practicum

KF2023	Financial accounting i

KF2023	Financial accounting i

BKAX4908	Practicum

BKAX4908	Practicum

BKAR3043	Financial accounting and reporting iv

SDG1011	High touch communication

KAF2053	Financial accounting & reporting ii

KAF2053	Financial accounting & reporting ii

BKAR3043	Financial accounting and reporting iv

KAF2053	Financial accounting & reporting ii

KE3032	Company secretarial practices

KE1013	Business accounting

KE1013	Business accounting

BPME1013	Introduction to entrepreneurship

BKAXK49412	Industrial training

KF1013	Introduction of accounting

KF1013	Introduction of accounting

KF1013	Introduction of accounting

KX3018	Practicum

BKAX4912	Practicum

KX3018	Practicum

BKAF3063	Financial accounting & reporting iii

BKAF3063	Financial accounting & reporting iii

BKAX4912	Practicum

BKAF2053	Financial accounting & reporting ii

BKAF2053	Financial accounting & reporting ii

BKAR3043	Financial accounting and reporting iv

BKAR3043	Financial accounting and reporting iv

BKAF2043	Financial accounting & reporting i

BKAF2043	Financial accounting & reporting i

POSTGRADUATE


Course Code	Course Name

SUPERVISION


Matric	Name	Status	Title

814399	Abdul Roni Bin Baharom	Completed	Faktor-faktor yang Mempengaruhi Keberkesanan Audit Dalam di Universiti Utara Malaysia

907744	ZHAO, DAN	Expected To Complete	Firm Innovation Performance in China: The Moderating Effect of ESG Performance.

93573	Sri Mulyani	Not Active	The Effect of Asset Management on the Quality of Local Government Financial Reporting in North Sumatera

835638	NUR INTAN BAIZURIE BINTI HANAFIAH	Active	Embedding Sustainability Reporting in Higher Education: Comparative Insights from Malaysian Public Universities

900779	Maruf Mustapha	Completed	Organizational Characteristics and Institutional Factors on Financial Reporting Quality of Local Governments in Nigeria

901662	MURTALA SIRAJO	Not Active	IMPACT OF CAPITAL MARKET STRUCTURE ON FINANCIAL PERFORMANCE OF CONSTRUCTION COMPANIES IN NIGERIA

901928	ABDULKADIR MADAWAKI	Completed	Internal Audit Function Attributes and Financial Reporting Quality: The Nigerian Case

902428	AMAD RASHID	Completed	Professional Skepticism, Ethical Leadership, Audit Committee Characteristics and Internal Audit Effectiveness in Pakistans Listed Companies

906148	Tan Chee Yu	Not Active	Business Ethics Commitment, Earnings Management and Financial Reporting Quality

908621	NURUL NAJIHAH BINTI AB LATIF	Active	The Impact of Climate and Corporate Governance, Industry and Ownership Structure on Climate-Related Disclosure Among Group 1 Malaysian Public Listed Companies.