Nurul Nazlia Jamil
* Corresponding Author
Kuliyyah of Economics and Management Sciences, International Islamic University Malaysia
Indonesia

JAMIL, Nurul Nazlia, is a postgraduate student of Master of Science (Accounting), MsAcc at IIUM. Her current research interest falls under the area of auditing.
Author’s contact detail: Department of Accounting,Kuliyyah of Economics and Management Sciences, International Islamic University Malaysia, P.O. Box 10, 50728 Kuala Lumpur; phone: +60361964687; Fax.: +60361964609; e-mail: nurul.nazlia@gmail.com      

Sherliza Puat Nelson
Kuliyyah of Economics and Management Sciences, International Islamic University Malaysia
Malaysia

NELSON, Sherliza Puat, is currently an Assistant Professor at the Department of Accounting, Kuliyyah of Economics and Management Sciences, International Islamic University Malaysia (IIUM). Her current research interest falls under the area of auditing and financial accounting and reporting.
Author’s contact detail: Department of Accounting,Kuliyyah of Economics and Management Sciences, International Islamic University Malaysia, P.O. Box 10, 50728 Kuala Lumpur; phone: +60361964687; Fax.: +60361964609; e-mail: sherliza@iium.edu.my