Staff Directory


Khadijah Bt. Mohd. Isa

Academic Qualification

  • Doctor of Philosophy in Economics and Finance - Doctor of Philosophy,
  • Business Administration in Accounting - Masters Degree, Universiti Malaya (UM)
  • Bachelor of Accounting (Hons) - Bachelor Degree, International Islamic University Malaysia

Khadijah Bt. Mohd. Isa (Assoc. Prof. Dr.)

Associate Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES


khadijahisa@iium.edu.my
4756


Expert Profile


Dr Khadijah Mohd Isa is an Associate Professor at the Department of Accounting, Kulliyyah of Economics and Management Sciences (KENMS). Prior to joining the university in 2001, she worked as an auditor and tax associate at an international accounting firm, PricewaterhouseCoopers. She is a member of the Malaysian Institute of Accountants and CPA Australia. Her PhD thesis focused on identifying determinants of corporate taxpayer compliance behaviour using a mixed-method approach. She was supervised by Professor Jeff Pope at Curtin University. Her research focus spans on taxation, zakat, GST, and graduate employability. She has successfully supervised several postgraduate students and has published several articles in indexed journals and a book chapter. She has also presented many papers at international conferences, mainly in Australasian countries. She teaches Taxation 1, Taxation 2, Advanced Taxation, and Financial Accounting 1 (undergraduate) and Issues in Taxation, Accounting Research Method, Financial and Managerial Accounting, and Accounting Analysis for Decision Making (postgraduate). She won the Best Teacher Award in 2015 and continuously scores excellent (>90%) in the Student Feedback Survey.   


Area of Specialisation


  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Taxation - Tax Compliance and Tax Audit for Corporate Taxpayers.


Teaching Responsibilities


ACCOUNTING ANALYSIS FOR DECISION MAKING 2020/2021 2016/2017
ACCOUNTING RESEARCH METHODS 2011/2012 2013/2014
ADVANCED TAXATION 2012/2013 2019/2020 2016/2017 2017/2018 2006/2007 2015/2016 2018/2019 2011/2012 2013/2014
FINANCIAL ACCOUNTING FUNDAMENTALS 2014/2015
FINANCIAL ACCOUNTING I 2004/2005 2005/2006
FINANCIAL AND MANAGERIAL ACCOUNTING 2015/2016 2020/2021 2014/2015 2017/2018
ISSUES IN TAXATION 2012/2013
MALAYSIAN TAXATION 2016/2017 2013/2014 2018/2019 2014/2015 2006/2007 2012/2013 2017/2018 2011/2012 2015/2016
PRACTICAL TRAINING 2018/2019 2017/2018 2019/2020
TAXATION 1 2005/2006
TAXATION 2 2021/2022 2019/2020 2018/2019 2005/2006
TAXATION I 2004/2005 2005/2006 2001/2002
TAXATION II 2005/2006 2004/2005


Research Projects


Completed
2019 - 2020 KAJIAN KUTIPAN DAN AGIHAN ZAKAT DI WILAYAH PERSEKUTUAN
2017 - 2018 Tax Knowledge and Compliance Behaviour Under Self-Assessment System (SAS) : Perception of Students from Higher Education in Malaysia
2017 - 2021 The Complexity of Malaysia's GST: Experience of Tax Agents
2016 - 2016 Kajian Pemasaran Produk Penjara
2016 - 2021 Action research on Specialised Program Which Enhance Graduate Employability Among Low Achievers in Public Universities
2016 - 2017 Compliance Behavior of Small Business Owners under the Newly-Implemented Goods and Services Tax (Gst) in Malaysia
2016 - 2018 Modelling Attributes Of Corporate Tax Evaders Using Resolved Audit Cases
2014 - 2017 The Impact of the Reduction in Corporate Income Tax Rate on Firms' Value: The Role of Corporate Governance
2013 - 2014 Tax Knowledge and Attitudes of Individual Tax Payers towards Tax Deductions
2012 - 2013 Malaysia Taxation-Questions Manual
2011 - 2013 The Efficacy Of Corporate Tax Audit Program In Malaysia (RU 2011)
On-Going
2021 - Present Tax Compliance Behaviour among Islamic-background Academics in Malaysia
2020 - Present The Evaluation of Internship Employers' Assessment during the Pandemic Outbreak of Covid-19: Current Perceptions, Experience and Improvements
2019 - Present Financial Management of Zakat in Malaysia
2018 - Present Understanding Graduate Employ ability of IIUM Accounting Undergraduates


Publications


Article

2020 Graduate employability among low academic achievers. The New Educational Review, 62 (4) pp. 46-56
2019 Persepsi masyarakat terhadap produk buatan penjara. Malaysia Correctional Journal, 3 () pp. 38-56
2018 Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory. ISRA International Journal of Islamic Finance, 10 () pp. 251-262
2017 A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15 (3) pp. 490-505
2014 An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia. Procedia Social and Behavioral Sciences, 164 () pp. 351-357
2014 Tax complexities in the Malaysian corporate tax system: minimise to maximise. International Journal of Law and Management, 56 (1) pp. 50-56
2014 The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia. Procedia - Social and Behavioral Sciences, 164 () pp. 291-297
2014 The role of tax agents is sustaining the Malaysian tax system. Procedia Social and Behavioral Sciences, 164 () pp. 366-371
2011 Corporate tax audits: evidence from Malaysia. Global Review of Accounting and Finance, 2 (1) pp. 42-56
2010 Corporate tax audit in Malaysia: an exploratory study using focus groups. New Zealand Journal of Tax Law and Policy, 16 (4) pp. 433-450
Conference or Workshop Item

2017 Corporate tax (CT)rate and CT revenue in Malaysia – Laffer curve: An autoregressive distributed lag (ARDL) approach. In: FGIC 2107 1st Conference on Governance and Integrity,
2017 The positive effect of Malaysia government corporate tax reduction initiative on public listed companies’ revenue: a longitudinal study. In: 4th International Conference on Management and Muamalah 2017 (ICoMM 2017),
2016 Determinants of corporate effective tax rate: The case of corporate tax evaders in Malaysia. In: 4th International Conference on Accounting, Business & Economics (ICABEC 2016),
2016 Why do taxpayers comply: Evidence from Indonesia. In: 4th International Conference on Accounting, Business & Economics (ICABEC 2016),
2014 An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia. In: International Conference on Accounting Studies 2014 (ICAS 2014),
2014 The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia. In: International Conference on Accounting Studies 2014 (ICAS 2014),
2014 The role of tax agents is sustaining the Malaysian tax system. In: International Conference on Accounting Studies 2014 (ICAS 2014),
2013 Corporate taxpayers’ audit experience: Moving forward. In: 25th Australasian Tax Teachers Association Conference,
Book

2017 IIUM TRACER STUDY 2016. Naga Global Print (M) Sdn Bhd, ISBN: 9789671396957
2017 IIUM tracer study 2016 first degree and post-graduate. Alumni and Global Networking Division, ISBN: 978-967-13969-4-0
2017 IIUM tracer study 2016 follow up. Alumni and Global Networking Division, ISBN: 978-967-13969-- 4
2016 IIUM tracer study 2015. Percetakan Nasional Malaysia Berhad, ISBN: 9789671396926
2016 IIUM tracer study 2015 first degree and post-graduate. Alumni and Global Networking Division, ISBN: 9789671396919
2016 IIUM tracer study 2015 follow up. Alumni and Global Networking Division, ISBN: 978-967-13969-3-3