RMS – Research Management System

Head of School - School of Accounting & Finance
School of Accounting & Finance
Faculty of Business & Law
03-56295000
norshaipah.abdulwahab@taylors.edu.my

Associate Professor Dr Nor Shaipah Binti Abdul Wahab

Associate Professor Dr Nor Shaipah Abdul Wahab is an accounting academic with specialisation in taxation and corporate governance. She is a member of Certified Professional Practising Accountant Australia. Prior to joining the Taylor's University, she was with University of Southampton UK and Universiti Utara Malaysia, Malaysia. Her research focuses on taxation, market valuation, corporate governance and financial reporting/disclosure. She has published several books and articles in these areas.

Information on Doctoral Supervision

Area: Accounting and corporate governance

Expertise: Taxation and governance

Availability to supervise (2022): Yes

Academic Qualification

Doctor of Philosophy, UNIVERSITY OF SOUTHAMPTON, United Kingdom
Master of Business Administration (Accountancy), UNIVERSITI UTARA MALAYSIA, Malaysia
Bachelor of Accountancy (Hons), UNIVERSITI UTARA MALAYSIA, Malaysia

Professional Qualification

No records found

Areas of Expertise

Economics, Business And Management, Accounting, Taxation

Research Interest

Taxation, corporate governance and firm valuation

Publications

2024

SMES Driving Growth With Tax Education and Compliance, Awani Tonight https://www.youtube.com/live/WrKMs1yzbXA?si=1XYD4aGadtwCnudL - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
Dual-board governance and board independence: Conglomerate affiliate vs standalone firms (ISI-Indexed), International Journal of Finance and Economics - Article in Journals
Strategic zakat management to amplify social impact in corporate social responsibility. - Book Chapter
Navigating Malaysia s e-invoicing transition, Business News - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
Micro, Small and Medium Enterprises (MSMEs) Resilience (Daya Tahan PMKS), https://www.youtube.com/watch?v=ZW32wHZWTtQ - Mass Media(Newspaper,Radio,Tv,Popular Magazine)

2023

Financial Restatement and Equity Value: Moderating Role of Ownership Diversity (SCOPUS-Indexed), International Journal of Economics and Finance Studies - Article in Journals
Top management team heterogeneity, corporate social responsibility and firm risk: an emerging country perspective (ISI-Indexed), Journal of Financial Reporting and Accounting - Article in Journals
Managing earnings effectively for tax benefits, The Edge https://theedgemalaysia.com/node/664453 - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
Tenure of independent directors and analysts following: Moderating role of institutional ownership (SCOPUS-Indexed), Cogent Business & Management - Article in Journals
Securing Tax Benefits, DailyStraits.com - Mass Media(Newspaper,Radio,Tv,Popular Magazine)

2022

NFT Phenomenon A Glimpse into the Future of Crypto Economy, The Edge - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
Book-tax differences and risk: Does shareholder activism matter? (ISI-Indexed), Journal of International Accounting, Auditing and Taxation - Article in Journals

2021

Effects of digital economy involvement on book-tax differences in Malaysia (ISI-Indexed), Cogent Business & Management - Article in Journals
Being effective accountants in the blockchain era, The Edge - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation, ABACUS - Article in Journals
Business Community's Readiness for Digital Banking: Can Confidentiality be Protected?, The Edge - Mass Media(Newspaper,Radio,Tv,Popular Magazine)

2020

Components of Tax Planning and Characteristics of Top Management Team (SCOPUS-Indexed), Jurnal Pengurusan - Article in Journals
Which firms do prefer Islamic debt? An analysis and evidence from global sukuk and bonds issuing firms (ISI-Indexed), Emerging Markets Review - Article in Journals
Mediating Effects of Remuneration on Earnings Management and Firm Equity Value (ISI-Indexed), Asian Journal of Accounting and Governance - Article in Journals
Event-related motivation and intention of earnings management, Homo Economicus - Article in Journals

2019

Components of book tax differences, corporate social responsibility and equity value (ISI-Indexed), Cogent Business & Management - Article in Journals
Executive remuneration, accrual-based earnings management and real earnings management - Book Chapter
Heterogeneity and persistence of top management team characteristics - Book Chapter
Top management team diversity, Malaysian Codes on Corporate Governance and corporate tax planning - Book Chapter
Institutional ownership and value relevance of financial information - Book Chapter

2018

Roles of tax planning in market valuation of corporate social responsibility (ISI-Indexed), Cogent Business and Management - Article in Journals
Components of tax planning and characteristics of top management team - Article in Proceeding
Board diversity and corporate governance, Focus Malaysia - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
Top management team heterogeneity, governance changes and book-tax differences (SCOPUS-Indexed), Journal of International Accounting and Taxation - Article in Journals

2017

Motivation behind Earnings Management: A Review of Literature - Article in Proceeding
Diversity of Board Characteristics and Corporate Taxation in Malaysia - Article in Proceeding

2016

Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning (ISI-Indexed), COGENT BUSINESS & MANAGEMENT - Article in Journals
The association between equity value and corporate social responsibility in the presence of tax planning: The case of industrial product companies, Taylor's Business Review - Article in Journals

2015

Do UK outside CEOs engage more in tax planning than the insiders? (SCOPUS-Indexed), Jurnal Pengurusan - Article in Journals

Research

Tax schemes for SMEs and willingness to pay more income tax, Project Leader, 2020, National
Book-tax differences, their components and top management team characteristics: New insights from upper echelons theory, Project Leader, 2018 to 2019, Taylor's University
Cyber risk and bank stability: An empirical study, Co-researcher, 2017 to 2020, Taylor's University
Properties of tax disclosure: An in-depth study of tax reconciliation, Project Leader, 2016 to 2017, Taylor's University

Awards and Stewardship