Dr. Nor Shaipah Abdul Wahab

Head of Department - Accounting, Finance, Economics, Actuarial Studies

PhD, MBA(Acct), BAcct(Hons)

Subjects Taught
  • Taxation
  • Research Method
  • Financial Accounting

Research Interests
  • Taxation
  • Market valuation
  • Corporate governance
  • CSR

Scholarly Activities
  • Editor, Taylor and Francis Group, Cogent Business & Management Journal.

  • Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning, (2016), Cogent Business and Management, 3, 1-18.
  • Malaysian multinational companies’ nature of tax planning, (2016), Proceeding International Conference on Business, Information and Tourism, Kuala Lumpur, Malaysia, ISSN: 2518-2501, 47-48, 3-5 August 2016.
  • The association between equity value and corporate social responsibility in the presence of tax planning: The case of industrial product companies, (2016), Taylor’s Business Review, 6, 73-88 (with Tye, W. L., Pillay, S.).
  • The persistence of book-tax-differences, (2015), British Accounting Review, 47(4), 339-350 (with Holland, K.).
  • Do UK outside CEOs engage more in tax planning than the insiders?, (2015), Jurnal Pengurusan, 45, 119-129 (with Holland K. and Soobaroyen, T.).
  • Corporate tax in Malaysia: Revenue, collection and enforcement, (2015), e-Proceeding –3rd International Conference on Social Sciences Research, Kuala Lumpur, Malaysia, eISBN: 978-967-0792-04-0.
  • Corporate tax administration in Malaysia: Managing and improving compliance, (2013), Journal of Advanced Management Science, 1(4), 426-429.
  • Tax disclosure and economic transition across markets, (2013), Proceeding – Global Conference on Business and Economics Research (UPM), Kuala Lumpur, Malaysia, ISBN: 978-983-2408-12-3 (with Mat Udin, N. and Mansor, M.).
  • Self assessment system and taxpayer internal states, (2013), Proceeding – 3rd International Conference on Management, Penang, Malaysia, ISBN: 978-967-5705-11-3 (with Mat Udin, N.).
  • Tax planning, corporate governance and equity value, (2012), British Accounting Review, 44(2), 111-124 (with Holland, K.).
  • Utilisation of directors’ remuneration in tax planning, (2011), Malaysian Management Journal, 15, 45-58 (with Che Pak, N.).
  • Corporate governance in moderating corporate tax planning activities, (2011). In, Corporate Governance in Malaysia Contemporary Issues. Petaling Jaya, Malaysia, Pearson Malaysia, 170-177.
  • Directors' remuneration influence on tax planning activities of large Malaysian companies, (2011). In, Corporate Governance in Malaysia Contemporary Issues. Petaling Jaya, Malaysia, Pearson, 180-188.
  • Directors’ pay: Significance as a tax-motivated expense allocation, (2011), Proceeding – 2nd ICBER Conference, Langkawi, Malaysia, ISBN: 978-967-5705-02-01.
  • Tax planning and directors' remuneration, (2011), Proceedings of the International Conference on Management. International Conference on Management (ICM 2011) Penang, Malaysia, ISBN: 9789675705038 (with Derashid and Che Pak).
  • Taxpayer assistance and assessment performance under self assessment system, (2011), Proceedings of the 1st International Conference on Accounting, Business & Economics (ICABEC 2011) Kuala Terengganu, Malaysia ISBN: 9789765366703 (with Mat Udin).

Professional Affiliations
  • Certified Practising Accountant (CPA), Australia
  • Fellow of Higher Education Academy (FHEA), UK
  • Malaysian Institute of Corporate Governance (MICG), Malaysia

Supervision of Postgraduate Research Students
  • Current
    • Market valuation of tax planning and CSR
    • Value relevance of earnings management and governance
    • Credit risk and governance
  • Availability for future applicants
    • Topics in the areas of accounting, corporate governance and CSR