Suhaiza Ismail
* Corresponding Author
Faculty of Economics and Management Sciences, International Islamic University Malaysia
Malaysia

ISMAIL, Suhaiza, is an Associate Professor at the Department of Accounting, Faculty of Economics and Management Sciences, International Islamic University Malaysia. She obtained her doctorate degree in Private Finance Initiative (PFI) from University of Wales, Cardiff, United Kingdom. Her research interest areas include professional ethics, Public Private Partnerships, Private Finance Initiative, public sector accounting and accounting education. She has been published papers in several international refereed journals such as Financial Management and Accountability, International Review of Administrative Sciences, Social Responsibility Journal, Asia-Pacific Journal of Business Administration, International Education Studies and International Journal of Economics, Accounting and Management.
Author’s contact details: Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 53100 Jalan Gombak, Selangor, P.O.Box  10, 50728, Kuala Lumpur, Tel: 603-6196 4675 / 4698, Fax : 603-6196 4850; e-mail: suhaiza@iiu.edu.my.      

Nazli A. Mohd Ghazali
Faculty of Economics and Management Sciences, International Islamic University Malaysia
Malaysia

MOHD GHAZALI, Nazli, is an Associate Professor at the Department of Accounting, International Islamic University Malaysia. She obtained her Ph.D. in Accounting and Finance from Strathclyde University, Scotland; and Master and Bachelor degrees from Lancaster University, England. Her research interests are in the areas of disclosure, corporate governance, corporate social responsibility, risk management and ethics. She has published papers in several international refereed journals including the Journal of International Accounting, Auditing and Taxation, Corporate Governance: The International Journal of Business in Society, Social Responsibility Journal, International Journal of Commerce and Management, International Journal of Business Governance and Ethics, International Journal of Disclosure and Governance, International Journal of Behavioral Accounting & Finance and Managerial Auditing Journal. She teaches Advanced Group Accounting at the undergraduate level and Accounting Research Methods at the postgraduate level.