Azleen Ilias is currently a Senior Lecturer in Accounting Department at University Tenaga Nasional (UNITEN). She holds a PhD in Accountancy from the Universiti Teknologi Mara, Malaysia. She received her Bachelor in Accountancy (Hons) and Master in Business Administration (Accountancy) from Universiti Utara Malaysia (UUM). Her teaching interests include Auditing, Internal Auditing, Accounting Information System, Public Sector Accounting and Corporate Governance. Moreover, her research is focused on Computerised Accounting System, Internet Business Reporting and XBRL (eXtensible Business Reporting Language) adoption. Currently, she focused on XBRL as well as Qualitative Research. She also one of the authors for the Cambridge Publishing book title: Sustaining Competitiveness in a Liberalised Economy: The Role of Accounting and the internal auditing textbook by McGrawHill title: The Assurance and Consultancy of Internal Audit.