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

2023
  • Financial Restatement and Equity Value: Moderating Role of Ownership Diversity (SCOPUS-Indexed), International Journal of Economics and Finance Studies - Article in Journals
  • Securing Tax Benefits, DailyStraits.com - Digital Media
  • 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
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
  • "Quality" is the anchor to business survival: Are our SMEs meeting the quality mark?, Malaysia SME - Articles in Magazines
  • Can our MSMEs surf the digital wave of disruption to success?, Malaysia SME - Articles in Magazines
  • Components of book tax differences, corporate social responsibility and equity value (ISI-Indexed), Cogent Business & Management - Article in Journals
  • Institutional ownership and value relevance of financial information - Book Chapter
  • Heterogeneity and persistence of top management team characteristics - 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
  • Top management team heterogeneity, governance changes and book-tax differences (SCOPUS-Indexed), Journal of International Accounting and Taxation - Article in Journals
  • Board diversity and corporate governance, Focus Malaysia - Articles in Magazines
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 Leader2020, National
  • Book-tax differences, their components and top management team characteristics: New insights from upper echelons theory,  Project Leader2018 to 2019, Taylor's University
  • Cyber risk and bank stability: An empirical study,  Co-researcher2017 to 2020, Taylor's University
  • Properties of tax disclosure: An in-depth study of tax reconciliation,  Project Leader2016 to 2017, Taylor's University

Awards and Stewardship

No records found

Paper Presented

  • Components of Tax Planning and Characteristics of Top Management Team, Arshad Ayub Graduate Business School International Conference on Business Management 2018 (CONFERENCE), ORAL PRESENTER , 25/07/2018 to 26/12/2018
  • Motivation behind Earnings Management: A Review of Literature, International Conference on Business Economic, Social Science & Humanities (CONFERENCE), ORAL PRESENTER , 14/08/2017
  • Diversity of Board Characteristics and Corporate Taxation in Malaysia, International Conference on Business, Economics, Social Science and Humanities 2017 (CONFERENCE), ORAL PRESENTER , 14/08/2017 to 15/08/2017
  • Corporate Tax in Malaysia: Revenue, Collection and Enforcement, 3rd International Conference on Social Science Research 2015(ICSSR 2015) (CONFERENCE), ORAL PRESENTER , 08/06/2015 to 09/06/2015
  • Malaysian Multinational Companies' Nature of Tax Planning, International Conference on Business, Information and Tourism (CONFERENCE), ORAL PRESENTER , 03/08/2016 to 05/08/2016