Staff Directory


Salwa Hana Binti Yussof

Academic Qualification

  • Doctor of Philosophy in Business & Economics (Taxation) - Doctor of Philosophy, Monash University
  • Master of Accountancy - Masters Degree, Universiti Teknologi MARA (UiTM)
  • Bachelor of Accountancy (Hons.) - Bachelor Degree, Universiti Teknologi Mara

Salwa Hana Binti Yussof (Dr.)

Assistant Professor
IIUM Gombak Campus

KULLIYYAH OF ECONOMICS AND MANAGEMENT SCIENCES

Other's position:

Deputy Director, IIUM Academy of Graduate and Professional Studies


salwahana@iium.edu.my
4650


Expert Profile


Dr Salwa is currently an Assistant Professor at the Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia. She started her teaching career in 2000 in Institut Professional Baitulmal and later moved to University Industry Selangor (now University Selangor). She joined IIUM in 2013 after she earned her Ph.D in Taxation from Monash University, Australia.
Dr Salwa teaches financial accounting, taxation and finance and her research interests are taxation, financial reporting, ethics and accounting education. Her Ph.D thesis focused on tax expenditures and she published several papers mainly in the area of taxation. Dr Salwa is also a fellow of the Taxation Law and Policy Research Group in the Monash Business School at Monash University, Australia.


Area of Specialisation


  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Taxation


Teaching Responsibilities


ACCOUNTING ANALYSIS FOR DECISION MAKING 2018/2019
ADVANCED TAXATION 2022/2023 2021/2022 2020/2021 2019/2020 2018/2019 2016/2017
BUSINESS FINANCE 2017/2018 2015/2016 2014/2015 2013/2014
BUSINESS FINANCE 1 2021/2022 2019/2020
FINANCIAL ACCOUNTING & REPORTING 1 2022/2023 2021/2022 2020/2021 2018/2019 2017/2018 2016/2017
FINANCIAL ACCOUNTING FUNDAMENTALS 2014/2015 2013/2014 2012/2013
FINANCIAL AND MANAGERIAL ACCOUNTING 2019/2020 2018/2019 2017/2018
ISSUES IN TAXATION 2015/2016
MALAYSIAN TAXATION 2017/2018 2016/2017 2015/2016 2014/2015
TAXATION 1 2019/2020 2018/2019 2017/2018
TAXATION 2 2020/2021 2019/2020 2018/2019


Research Projects


Completed
2020 - 2020 Muslim Tourists' Expectations for Travelling to Japan by Cruise Ships
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 - 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
2016 - 2021 Action research on Specialised Program Which Enhance Graduate Employability Among Low Achievers in Public Universities
2014 - 2015 Academic Integrity Among Accounting Students
On-Going
2021 - Present Tax Compliance Behaviour among Islamic-background Academics in Malaysia
2018 - Present Understanding Graduate Employ ability of IIUM Accounting Undergraduates
2015 - Present A Framework For Addressing The Shortage Of Professional Accountants? Phenomenon In Malaysia


Publications


Article

2020 Graduate employability among low academic achievers. The New Educational Review, 62 (4) pp. 46-56
2018 Academic dishonesty among accounting students in Malaysia. Management & Accounting Review, 17 (1) pp. 17-34
2017 A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15 (3) pp. 490-505
2016 Cheating behaviour among accounting students: Some Malaysian evidence. Accounting Research Journal, 29 (1) pp. 20-33
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 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
2013 The intersection of accounting and taxation in Malaysia. Bulletin for International Taxation, 68 (1) pp. 1-10
Conference or Workshop Item

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),
2015 Tax expenditure reporting: towards a more transparent government budget. In: International Accounting Conference VI (INTAC VI),
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),
Monograph

2018 Modelling attributes of corporate tax evaders using resolved audit cases. In: ,
2017 Tax knowledge and compliance behavior under Self-Assessment System(SAS): perception of students from higher education in Malaysia. In: ,