Curriculum Vitae
AREAS OF EXPERTISE
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TAXATIONsupports SGD 9 Industry, Innovation and Infrastructure and SGD 16 Peace, justice and strong institutions
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BEHAVIOURAL ACCOUNTINGsupports SGD 17 Partnership for the goals
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FINANCIAL REPORTINGsupports SGD 9 Industry, Innovation and Infrastructure and SGD 16 Peace, justice and strong institutions
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NATURAL RESOURCE ACCOUNTINGCarbon accounting
ACADEMIC QUALIFICATION
- PhD (Reading,UK)(2006), (Accounting for Business)Reading University, Reading, UK
- MSc Acc (Reading,UK)(2001), (Accounting)Reading University, Reading, UK
- BAcc (Hons)(UUM)(1999), (Accounting)Universiti Utara Malaysia (UUM)
ADMINISTRATIVE DUTIES
- Ahli Jawatankuasa Pengajian Ijazah Tinggi (JPIT)04 Oct 2024 - 03 Oct 2025 (Deputy Dean (Postgraduate) Office, Faculty of Business and Economics)
- Head of Unit29 May 2023 - 28 May 2025 (Dean Office, Faculty of Business and Economics)
- Deputy Director16 Mar 2020 - 15 Mar 2022 (University Malaya's Consultancy Unit, Deputy Vice-Chancellor (Research and Innovation))
- Task Force Member11 Feb 2014 - 17 Nov 2021 (University Malaya)
- AJK MM Program31 Jul 2020 - 31 Dec 2020 (Graduate Business School, Faculty of Business & Accountancy)
- Ahli jawatankuasa kurikulum MAcc08 Sep 2017 - 07 Sep 2020 (Department of Accountancy, Faculty of Business & Accountancy)
- AJK Semakan kurikulum BAcc12 Sep 2018 - 12 Aug 2020 (Department of Accountancy, Faculty of Business & Accountancy)
- Committee member Maybank Chair11 Aug 2015 - 31 Jul 2020 (University Malaya)
- Director Centre of Management Excellence (CME)01 Sep 2016 - 30 Jun 2020 (Faculty of Business and Accountancy Dean's Office, Faculty of Business & Accountancy)
- Jawatankuasa rayuan ijazah tinggi12 Sep 2018 - 31 Mar 2020 (Graduate Business School, Faculty of Business & Accountancy)
- AACSB officer05 Sep 2019 - 31 Mar 2020 (University Malaya)
- Pegawai Perhubungan MICPA06 Jul 2015 - 31 Dec 2019 (Department of Accountancy, Faculty of Business & Accountancy)
- Pegawai Perhubungan ICAEW06 Jul 2015 - 31 Jul 2019 (Department of Accountancy, Faculty of Business & Accountancy)
- Committee member in Programme Master of Accounting07 Sep 2013 - 07 Sep 2017 (Faculty)
- Head of Department01 Aug 2014 - 31 Jul 2015 (Accountancy, Faculty of Business & Accountancy)
- Committee member E-learning12 May 2014 - 12 May 2014 (Department of Accountancy, Faculty of Business & Accountancy)
- Committee member for Bachelor of Accounting (Hons) Programme07 Jun 2013 - 11 May 2014 (Department of Accountancy, Faculty of Business & Accountancy)
- Treasurer for the International Conference on Islamic Marketing and Branding01 Apr 2010 - 31 Dec 2013 (Department of Accountancy, Faculty of Business & Accountancy)
- Acting Head05 Mar 2012 - 04 Apr 2012 (Management Accounting and Taxation, Faculty of Business & Accountancy)
- Managing Editor Asian Journal of Business and Accounting (AJBA)07 Jul 2011 - 09 Jul 2012 (Faculty)
- Acting Head15 Aug 2011 - 15 Oct 2011 (Management Accounting and Taxation, Faculty of Business & Accountancy)
- Co-Treasurer for the 6th Asia Pacific Retail Conference01 Jan 2011 - 30 Sep 2011 (International)
- Officer involved in getting the Association to Advance Collegiate Schools of Business (AACSB)accreditation for the Faculty08 Oct 2009 - 06 Jul 2011 (Department of Management Accounting and Taxation, Faculty of Business & Accountancy)
MEMBERSHIPS
- G0 STUDY GLOBAL EDUCATION EXPERT LIBRARY, MEMBER2024 to present (International)
- AHLI BERSEKUTU PERSATUAN AKAUNTAN PERCUKAIAN MALAYSIA, MEMBERSince 2023 (National)
- THE MALAYSIAN INSTITUTE OF CERTIFIED OF PUBLIC ACCOUNTANTS , MEMBERSince 2011 (National)
AWARD AND STEWARDSHIP
- Best paper awardInstitute of Business Administration Karachi, 2022 (International)
- MALAYSIAN INSTITUTE OF ACCOUNTANTS ARTICLES OF MERIT AWARD 2018MALAYSIAN INSTITUTE OF ACCOUNTANTS, 2019 (National)
- UNIVERSITY OF MALAYA EXCELLENCE AWARDS 2016: Innovation E-learningUniversiti Malaya, 2016 (University)
- MIA Articles of Merit Award on PAIB 2015: Consolation prizeMalaysian Institute of Accountants, 2016 (National)
- Highly Commended PaperEmerald Literati Network Awards for Excellence, 2016 (International)
- EXCELLENCE SERVICE AWARDUniversity of Malaya, 2016 (University)
- CERTIFICATE OF EXCELLENT SERVICEUniversity of Malaya, 2015 (University)
PUBLICATIONS
Article in Journal
WoS
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Sabli, Nurshamimi; Jaafar, Noor Ismawati; Azmi, Anna Che (2023). Discovering the global landscape of digital economy: a two-decade bibliometric review, TECHNOLOGY ANALYSIS & STRATEGIC MANAGEMENT. . doi:10.1080/09537325.2023.2290153
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Azmi, A. C., Non, N., & Aziz, N. (2020). Patterns of social reporting from an Islamic framework and the moral legitimacy factors that influence them. Business Ethics-a European Review, 29(4), 763-779. doi: 10.1111/beer.12293
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Khan, Muhammad Asif; Ahmad, Rubi; Azmi, Anna; Akbar, Muhammad (2019). A new sentiment index for the Islamic stock market, INVESTMENT ANALYSTS JOURNAL. 48(2), 146-172. doi:10.1080/10293523.2019.1643968
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Jassem, Suaad; Azmi, Anna; Zakaria, Zarina (2018). Impact of Sustainability Balanced Scorecard Types on Environmental Investment Decision-Making, SUSTAINABILITY. 10(2). doi:10.3390/su10020541
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Azmi, Anna; Non, Normawati; Ab Aziz, Norazlin (2017). Challenges to Shariah equity screening, from Shariah scholars' perspective, INTERNATIONAL JOURNAL OF ISLAMIC AND MIDDLE EASTERN FINANCE AND MANAGEMENT. 10(2), 229-242. doi:10.1108/IMEFM-11-2016-0165
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Azmi, Anna Che; English, Linda M. (2016). IFRS Disclosure Compliance in Malaysia: Insights from a Small-sample Analytical Study, AUSTRALIAN ACCOUNTING REVIEW. 26(4), 390-414. doi:10.1111/auar.12105
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Azmi, Anna Che; Voon, Yuen Hoong (2016). The Effect of Clients' Auditing Experience and Concession-Timing Strategies on Auditor-Client Negotiations, GROUP DECISION AND NEGOTIATION. 25(5), 1049-1069. doi:10.1007/s10726-016-9474-x
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Azmi, Anna; Sapiei, Noor Sharoja; Mustapha, Mohd Zulkhairi; Abdullah, Mazni (2016). SMEs' tax compliance costs and IT adoption: the case of a value-added tax, INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS. 23, 1-13. doi:10.1016/j.accinf.2016.06.001
ESCI
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Lim, Ying Zhee; Azmi, Anna Che; Ng, Tuan Hock (2024). Teaching the concept of control under IFRS 15: the effect of a three-step teaching approach and analogy usage, JOURNAL OF INTERNATIONAL EDUCATION IN BUSINESS. 17(1), 62-81. doi:10.1108/JIEB-11-2022-0077
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Yahya, Yazkhiruni; Azmi, Anna Che; Chan, Wai Meng; Zainuddin, Suria (2024). Spirituality, Tax Equity and Religious Giving, JOURNAL OF MANAGEMENT SPIRITUALITY & RELIGION. 21(4), 461-480. doi:10.51327/ZHDM8894
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Alimon, Mohamad Faizuddin; Azmi, Anna Che; Mustapha, Mohd Zukhairi (2023). The Moderating Role of Corporate Governance on Tax Incentives and Real Investments, ASIAN JOURNAL OF ACCOUNTING AND GOVERNANCE. 19, 13-13. doi:10.17576/AJAG-2023-19-01
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Azmi, Anna Che; Hong, Ooi Kai; Ab Aziz, Norazlin; Shahimi, Suhaily; Ling, Lee Wan (2023). Financial Aspects of Elderly Care that Enhances their Quality of Life: A Scientometric Review, JOURNAL OF SCIENTOMETRIC RESEARCH. 12(3), 691-698. doi:10.5530/jscires.12.3.067
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Amirul, Sharifah Milda; Azmi, Anna Che; Jaafar, Noor Ismawati (2022). Representation and value relevance of net income versus comprehensive income on millennials' financial decision-making, INTERNATIONAL JOURNAL OF WEB INFORMATION SYSTEMS. . doi:10.1108/IJWIS-10-2021-0117
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Voon, Yuen Hoong; Azmi, Anna Che; Jayasingam, Sharmila (2022). The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers, PACIFIC ACCOUNTING REVIEW. . doi:10.1108/PAR-07-2020-0099
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Azmi, A. C., Rosman, R., & Omar, N. (2021). ShariMODIFIER LETTER LEFT HALF RINGah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks. Journal of Islamic Accounting and Business Research, 12(8), 1146-1164. doi: 10.1108/jiabr-09-2020-0287
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Fadzil, Farah Nabila Md; Azmi, Anna Che (2021). Establishing factors affecting the tax morale of individuals working in the gig economy, JOURNAL OF GLOBAL RESPONSIBILITY. . doi:10.1108/JGR-01-2021-0007
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Jassem, Suaad; Zakaria, Zarina; Che Azmi, Anna (2021). Sustainability balanced scorecard architecture and environmental performance outcomes: a systematic review, INTERNATIONAL JOURNAL OF PRODUCTIVITY AND PERFORMANCE MANAGEMENT. . doi:10.1108/IJPPM-12-2019-0582
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Qi, Y. L., & Azmi, A. C. (2021). Factors affecting electronic invoice adoption and tax compliance process efficiency. Transforming Government- People Process and Policy, 15(1), 150-168. doi: 10.1108/tg-04-2020-0070
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Jassem, Suaad; Zakaria, Zarina; Che Azmi, Anna (2020). SUSTAINABILITY BALANCED SCORECARD ARCHITECTURE AND ENVIRONMENTAL INVESTMENT DECISION-MAKING, FOUNDATIONS OF MANAGEMENT. 12(1), 193-210. doi:10.2478/fman-2020-0015
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Manawadu, Isuru; Azmi, Anna Che; Mohamed, Aslam (2019). Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia, JOURNAL OF ACCOUNTING IN EMERGING ECONOMIES. 9(1), 51-74. doi:10.1108/JAEE-03-2017-0035
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Lim, Yingzhee; Azmi, Anna; Devi, S. Susela; Mahzan, Nurmazilah (2017). Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting, INTERNATIONAL JOURNAL OF ACCOUNTING. 52(4), 342-353. doi:10.1016/j.intacc.2017.09.001
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Rosman, Romzie; Azmi, Anna Che; Amin, Siti Noraini (2017). DISCLOSURE OF SHARI'AH NON-COMPLIANCE INCOME BY ISLAMIC BANKS IN MALAYSIA AND BAHRAIN, INTERNATIONAL JOURNAL OF BUSINESS AND SOCIETY. 18, 45-58
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Azmi, Anna Che; Ab Aziz, Norazlin; Non, Normawati; Muhamad, Rusnah (2016). Sharia disclosures An exploratory study from the perspective of Sharia- compliant companies and, JOURNAL OF ISLAMIC ACCOUNTING AND BUSINESS RESEARCH. 7(3), 237-252. doi:10.1108/JIABR-03-2016-0029
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Azmi, Anna Che; Rosman, Romzie (2016). Shariah and financial reporting practices, JOURNAL OF ISLAMIC ACCOUNTING AND BUSINESS RESEARCH. 7(3), 186-189. doi:10.1108/JIABR-03-2016-0040
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Azmi, Anna; Ang, Yen Dee; Talib, Siti Aqilah (2016). Trust and justice in the adoption of a welfare e-payment system, TRANSFORMING GOVERNMENT- PEOPLE PROCESS AND POLICY. 10(3), 391-410. doi:10.1108/TG-09-2015-0037
Scopus
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Dal Nial H., Zakaria Z., Che Azmi A. (2024). Influence of level of assurance, assurance provider type, and investors personality in greenhouse gases reporting for social responsible investment, Journal of Accounting and Organizational Change. . doi:10.1108/JAOC-07-2023-0118
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Yahya Y., Azmi A.C., Chan W.M., Zainuddin S. (2024). Spirituality, Tax Equity and Religious Giving, Journal of Management, Spirituality and Religion. 21(4), 461-480. doi:10.51327/ZHDM8894
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Almodallah Y.I., Shahimi S., Azmi A.A.C. (2023). Measuring the Impact of Absorptive Capacity and Internal Auditing on Firm Performance, Management and Accounting Review. 22(1), 293-321
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Burhan A.H.N., Che Azmi A., Hanifa M.H. (2023). The interplay of social networks and taxes: a systematic literature review, Management Review Quarterly. . doi:10.1007/s11301-023-00358-0
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Lim Y.Z., Che Azmi A., Ng T.H. (2023). Teaching the concept of control under IFRS 15: the effect of a three-step teaching approach and analogy usage, Journal of International Education in Business. . doi:10.1108/JIEB-11-2022-0077
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Sabli N., Jaafar N.I., Che Azmi A. (2023). Discovering the global landscape of digital economy: a two-decade bibliometric review, Technology Analysis and Strategic Management. . doi:10.1080/09537325.2023.2290153
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Voon Y.H., Che Azmi A., Jayasingam S. (2023). The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers, Pacific Accounting Review. 35(1), 1-18. doi:10.1108/PAR-07-2020-0099
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Amirul S.M., Che Azmi A., Jaafar N.I. (2022). Representation and value relevance of net income versus comprehensive income on millennials financial decision-making, International Journal of Web Information Systems. 18(4), 197-216. doi:10.1108/IJWIS-10-2021-0117
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Amirul S.M., Jaafar N.I., Azmi A.A.C. (2022). Two decades of XBRL: a science mapping of research trends and future research agenda, Quality and Quantity. 56(4), 2301-2324. doi:10.1007/s11135-021-01225-4
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Jassem S., Zakaria Z., Che Azmi A. (2022). Sustainability balanced scorecard architecture and environmental performance outcomes: a systematic review, International Journal of Productivity and Performance Management. 71(5), 1728-1760. doi:10.1108/IJPPM-12-2019-0582
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Che Azmi, A., Rosman, R., & Omar, N. (2021). Shar ah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks. Journal of Islamic Accounting and Business Research, 12(8), 1146-1164. doi: 10.1108/JIABR-09-2020-0287
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Qi, Y., & Che Azmi, A. (2021). Factors affecting electronic invoice adoption and tax compliance process efficiency. Transforming Government: People, Process and Policy, 15(1), 150-168. doi: 10.1108/TG-04-2020-0070
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Che Azmi, A., Non, N., & Aziz, N. (2020). Patterns of social reporting from an Islamic framework and the moral legitimacy factors that influence them. Business Ethics, 29(4), 763-779. doi: 10.1111/beer.12293
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Jassem, S., Zakaria, Z., & Che Azmi, A. (2020). Sustainability Balanced Scorecard Architecture and Environmental Investment Decision-Making. Foundations of Management, 12(1), 193-210. doi: 10.2478/fman-2020-0015
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Asif Khan M., Ahmad R., Azmi A., Akbar M. (2019). A new sentiment index for the Islamic stock market, Investment Analysts Journal. 48(2), 146-172. doi:10.1080/10293523.2019.1643968
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Manawadu I., Che Azmi A., Mohamed A. (2019). Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia, Journal of Accounting in Emerging Economies. 9(1), 51-74. doi:10.1108/JAEE-03-2017-0035
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Jassem S., Azmi A., Zakaria Z. (2018). Impact of sustainability balanced scorecard types on environmental investment decision-making, Sustainability (Switzerland). 10(2). doi:10.3390/su10020541
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Azmi A., Non N., Ab Aziz N. (2017). Challenges to Shariah equity screening, from Shariah scholars perspective, International Journal of Islamic and Middle Eastern Finance and Management. 10(2), 229-242. doi:10.1108/IMEFM-11-2016-0165
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Lim Y., Azmi A., Devi S.S., Mahzan N. (2017). Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting, International Journal of Accounting. 52(4), 342-353. doi:10.1016/j.intacc.2017.09.001
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Rosman R., Che Azmi A., Amin S.N. (2017). Disclosure of shari ah non-compliance income by islamic banks in Malaysia and Bahrain, International Journal of Business and Society. 18(S1), 45-58
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Sapiei N.S.B., Abdullah M., Azmi A.A.C., Mustapha M.Z. (2017). Compliance costs and the behaviour of SMEs with the implementation of GST in Malaysia, International Journal of Economics and Management. 11(2 Special Issue), 379-391
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Azmi A., Ang Y.D., Talib S.A. (2016). Trust and justice in the adoption of a welfare e-payment system, Transforming Government: People, Process and Policy. 10(3), 391-410. doi:10.1108/TG-09-2015-0037
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Azmi A., Sapiei N.S., Mustapha M.Z., Abdullah M. (2016). SMEs' tax compliance costs and IT adoption: the case of a value-added tax, International Journal of Accounting Information Systems. 23, 1-13. doi:10.1016/j.accinf.2016.06.001
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Che Azmi A., Aziz N.A., Non N., Muhamad R. (2016). Sharia disclosures: An exploratory study from the perspective of Sharia-compliant companies and professional users, Journal of Islamic Accounting and Business Research. 7(3), 237-252. doi:10.1108/JIABR-03-2016-0029
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Che Azmi A., English L.M. (2016). IFRS Disclosure Compliance in Malaysia: Insights from a Small-sample Analytical Study, Australian Accounting Review. 26(4), 390-414. doi:10.1111/auar.12105
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Che Azmi A., Voon Y.H. (2016). The Effect of Clients Auditing Experience and Concession-Timing Strategies on Auditor-Client Negotiations, Group Decision and Negotiation. 25(5), 1049-1069. doi:10.1007/s10726-016-9474-x
Others
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Abdul Ghani, A., Shahimi, S., & Che Azmi, A. A. (2022). Determinants of Computer Assisted Audit Tools and Techniques (CAATs) Adoption. Advanced International Journal of Banking, Accounting, and Finance, 4 (12), 1-21.
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Alimon, M.F., Che Azm, A. & Mustapha, M.Z (2022) Investment tax incentives, Corporate Governance and Real investments: A Conceptual Model, Journal of Economics and Policy, 5(1)
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Alimon, M.F., Che Azmi, A.A. and Mustapha, M. Z. (2022)Investment Tax Incentives, Corporate Governance and Investment, Ilham, (2) , 34-47.
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Azmi, A. C., & Hamdan, M. (2022). Review of international studies on perception of safety and human security. Journal of Community Safety and Well-Being, 7(1), 10-13.
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Zhee, L. Y., & Azmi, A. A. C. (2022). The Impact of Hierarchy of Information and Ethical Predisposition on Aggressive Reporting. Asian Journal of Accounting Perspectives, 15(1), 49-66.
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Che Azmi, A. Abu Hassan, N. & Manawadu, I. (2020). The Influence of Director Networks and Independent Directors on Tax Aggressiveness in Financial Reports,Asian Journal of Accounting and Governance 13: 67 75.
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Che Azmi, A.A, Zainuddin, S., Mustapha M.Z. and Nawi, Y. (2016).The Mediating Effect of Tax Fairness on the Relationship between Knowledge, Complexity and Voluntary Tax Compliance. Asian Journal of Accounting Perspectives, 9(1).
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Che Azmi, A. and Aziz, N.F. (2015), Trust, justice and continued use of e-filing, Electronic Government, an Int J, 11(3), pp.207-222
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Che Azmi, Anna A. and Mustapha,Mohd Zulkhairi (2014) The Role of Competitiveness, Gender and Ethnicity in influencing Academic Performance, Malaysian Online Journal of Educational Management, 2(1), pp 37-47.
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Mohamad Noor,N.F., Che Azmi, A.A. and Ramalingam, L. (2014), The Unified Theory of Acceptance and Use of Technology (UTAUT) and the Goods and Service Tax (GST) Application System, Research Journal of Applied Sciences, Engineering and Technology, 8 (17) , pp.1911-1916
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Che Azmi, A. A., Kamarulzaman, Y. and Abdul Hamid, N.H. (2012) Perceived Risk and the Adoption of Tax E- Filing, World Applied Sciences Journal, 20 (4): 532-539. (Scopus)
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Che Azmi, A. and Harith, S.(2012) Higher Order Cognitive Skills and Performance of Undergraduate Students: Do these Skills Differ among Asian Groups? Far East Journal of Psychology and Business, 9 (3): 19-28.
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Che Azmi, A. A. and Kamarulzaman, Y. (2010) Adoption of tax e-filing: a conceptual paper.African Journal of Business Management Vol. 4(5), pp. 599-603.
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Che Azmi, A. A. and Ng L. B.(2010) The Acceptance of the e-Filing System by Malaysian Taxpayers: a Simplified Model, Electronic Journal of e-Government, 8 (1) pp. 13-22.
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Kamarulzaman, Y. & Che Azmi, A.A (2009) Tax E-filing Adoption in Malaysia: A Conceptual Model, Journal of E-Government Studies and Best Practices, Vol. 2010 (2010), pg 6.
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Kamarulzaman, Y., Madun, A. & Che Azmi, A.A. (2010) Exploring The Potential of Electronic Magazine Among Internet Users, African Journal of Business Management, Vol.4(5), pp. 644-650
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Che Azmi, A. and Ng, K. T. (2009) A Comparison of Views Between Tax Educators and Practitioners on the Tax Curriculum in Malaysian Universities, Journal of the World Universities Forum, 2(4)pp. 99-112.
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Che Azmi, A. A., and Mahzan, N. (2009) Recognition of Deferred Tax Assets Practices and Conservatism,Journal of Accounting Perspectives, 1 (December): 22-35.
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Che Azmi, A. A.(2008)The Relationship between Taxation and Financial reporting: The case of Malaysia, The Business Review,Cambridge, 10(1):96-103
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Che Azmi,A. A.and Perumal, K.A. (2008) Tax Fairness Dimensions in an Asian Context: The Malaysian Perspective, International Review of Business Research Papers. 4(5) pp 11-9.
Books
- Zainuddin, S., Azmi, A.A.C., Hashim, R.C., & Zainal, D. (Eds.), Malaysian higher education institutions: striving for progress, Malaysia: USIM Press.
- Khalidah Khalid Ali, Satirenjit Kaur Johl, Lai Fong Woon, Rohani Salleh, Yusniza Kamarulzaman Anna Azriati Che Azmi, (2019). Business Management, 4th Ed. Oxford University Press.
- Zakaria, Z., Sulaiman, N.A., Che Azmi, A.A., Zakaria Z. (2017). Malaysian Accounting Case Studies, UM Press: Kuala Lumpur
- Alfan,E., Zakaria, Z., Che Azmi, A. and Mustapha, M.Z.(2016) Malaysian Shipping Industry: What we were and what we can be, Penerbit UMT, Kuala Terengganu.
Chapter in Books
- Che Azmi, A.A., Yahaya, A.Z & Zulkifli, N. (2020) Academic performance of accounting academics in Malaysia. In Zainuddin, S., Azmi, A.A.C., Hashim, R.C., & Zainal, D. (Eds.), Malaysian higher education institutions: striving for progress (pp. 15-34), Malaysia: USIM Press.
- Romzie Rosman, Anna Che Azmi and Siti Noraini Amin (2019), Issues in Reporting of Profit Sharing Investment Account in Financial Statement of Islamic Banking Institutions. In Zulkarnain Muhamad Sori (eds) Contemporary Issues in Islamic Accounting, Selangor UMK Press
- Che Azmi, A and Talib, S.T. (2017) Social Networks from the accounting and taxation perspective. In Jaafar, N.I. and Sulaiman, A. (Eds)The influences of Social Networks in Modern Society (pp.9-24). Kuala Lumpur, Universiti Malaya Press.
- Che Azmi, A. (2016) Complexity of Disclosing Related Party Transactions for Government Linked Companies. In Ainin Sulaiman (eds) Moving Towards an Equitable Society, pp82-96, KL: ESRC
- Mazni Abdullah, Noor Sharoja Sapiei, Mohd Zulkhairi Mustapha and Anna Azriati Che Azmi (2016). Awareness and Knowledge of Goods & Services Tax (GST) Among Small and Medium Enterprises (SMEs): Evidence from Malaysia. In Malaysian Institute of Accountants Articles of Merit Award on PAIB 2015.19-38
- Mustapha, M. Z., Che Azmi, A.A., Choong, K.F. (2012).Tax Planning for Malaysian Small Medium Enterprise (SMEs) Post Budget 2012. In Scarborough, N. M., Idris, A., Che Ha, N. & Saad, M.N. (Eds.), N.Entrepreneurship and SME Development: Perspectives from Malaysia.(pp 256-272). Kuala Lumpur, Malaysia: Pearson Malaysia Sdn Bhd.
Article in Proceeding
- Bin Hanifa, M., Azmi, A., & Ahmad, I. (2022). Equity crowdfunding: a systematic literature review on unfolding the returns mechanism confronts. IBA CEIF World Islamic Finance Forum (WIFF). Retrieved from https://ir.iba.edu.pk/wiff/2022/agenda/11
- Manawady, I.N., Azmi, A.A.C. and Aslam, M. (2018) Types of Investment an conditional accounting conservatism in Sri Lanka, 3rd International Conference on Multidisciplinary Approaches, University of Sri Jayewardenepura, Sri Lanka
- Mustapha, M.Z., Alfan, E, Zakaria, Z. and Che Azmi, A.A. (2018) Sustainability and viability among small and medium (SME) shipping companies in Malaysia, 3rd International Research Conference on Economics, Business and Social Sciences, Kuala Lumpur
- Che Azmi, A and Voon, H.Y.(2014) Tax Aggressiveness And Negotiations: A Conceptual Paper, Procedia Social and Behavioral Sciences (164), p.338 344.
- Anna Che Azmi. 2013. Continued usage of compatible e- government systems14th Annual Global Information Technology Management Association (GITMA)World Conference 2013/ ??
- Anna Azriati Che Azmi, Nurmazilah Mahzan. 2012. The Adoption of FRS 112 and the Treatment for Unabsorbed Tax Losses, Unabsorbed Capital Allowances, Unutilised Reinvestment Allowances, Pioneer Losses and Allowances for Increase of Export. Proceedings of the 2nd Accounting Research & Education Conference (AREC) 2012. Shah Alam, Selangor, Malaysia.
- Anna Che Azmi & Samir Harith. 2011. Managing Diversity among students in the taxation course. Proceedings of the 1st International Conference on Accounting, Business and Economics (ICABEC2011)pp 43-49. Terengganu, Malaysia.
- Ainin Sulaiman, Yusniza Kamarulzaman, Farinda Abdul Ghani & Anna Che Azmi.2010. Business and Entrepeneur Characteristics Influence on Busienss Performance of Professional Small Medium Enterprises.Proceedings of the 5th European Conference on Innovation and Entrepeneurship.pp.3.
- Mohamed Hisham Hanifa, Muhammad Hisyam Mohamad & Anna Che Azmi. Cause Related MArketing: Consumers' Perception and Benefits for Profit Organisation and dtate Islamic religious council in developing waqf institutions. Proceedings of the 1st International Conference on Islamic Marketing and Branding.
- Anna A. Che Azmi and Yusniza Kamarulzaman (2009) Adoption of Tax E-filing in Malaysia, Proceedings of the 12th IBIMA Conference on Creating Global Economies through Innovation and Knowledge Management, Kuala Lumpur, Malaysia.
- Azmi, Anna A. & Perumal, Kamala A. 2008. Tax Fairness Dimensions and Tax Compliance in an Asian Context: The Malaysian Perspective. Proceedings of the Global Academy of Business and Economics Research (GABER) Annual Conference, Bangkok, Thailand, December 2008.
- Ng, Lee Bee & Che Azmi, Anna A. 2008. The Acceptance of the electronic tax filing system by Malaysian Taxpayers.Proceedings of the Applied International Business Conference, Labuan, Malaysia,November 2008.
- Anna A. Azmi. 2007. The development of the relationship between accounting and taxation during the colonial period: the case of Malaysia. 19th Annual Accounting, Business & Financial History Conference, September, Cardiff, United Kingdom.
- Che Azmi, Anna. 2007. The relationship between taxation and financial reporting: the case of Malaysia. Proceedings of the 3rd UNITEN International Business Management COnference.
- Anna A. Azmi. 2005. A profit measurement approach for taxation; an analogy drawn from financial reporting. Sixth Annual Conference Financial Reporting & Business Communication Research Unit.
- Rusinah Siron, Abu Bakar Sedek b. Abdul Jamak, Nuradli Ridzwan Shah Mohd Dali and Anna Azriati Che Azmi. 2002. Are You an Entrepreneur? A Study of Fresh-man and Senior Level Students at a Private University. UBM Conference.
- Rosniwati Mohd Nasir, Mohamad Sakarnor and Anna Azriati Che Azmi. 2001. Cross Border Transactions - The Implication of Taxation on Electronic Commerce. Asia Pacific Conference.
Other Publications
- Che Azmi, A.A. & Lee, W.L. (2024, June 24). Bernama. The Unsung Heroes: Why we need to rethink the value of caregivers. https://www.bernama.com/en/thoughts/news.php?id=2306260 - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
- Hanifa, M.H., & Che Azmi, A, A. (2024, May 17). Is equity crowdfunding a Syariah-compliant investment? Life News Agency. https://my.lifenewsagency.com/2024/05/17/is-equity-crowdfunding-a-syariah-compliant-investment/ - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
- Ithnin, H. (2024, May 17). Aset banyak, wang tiada. Harian Metro.https://www.hmetro.com.my/PnP/2024/05/1091219/aset-banyak-wang-tiada - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
- Hanifa, M. H. dan Che Azmi, A.A. Pendanaan Awam Ekuiti sebagai sumber alternatif pembiayaan PKS, Berita Harian, 10 Oktober 2023. - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
- Che Azmi, A.A. (2022, July 6) Provide tax agents better ethical guidelines for good of society, News Straits Times, Retrieved from https://www.nst.com.my/opinion/columnists/2022/07/811093/provide-tax-agents-better-ethical-guidelines-good-society - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
- Anna Che Azmi (2015)Malaysian Taxation, MOOCS - Mass Media(Newspaper,Radio,Tv,Popular Magazine)
- Malaysian Institute of Accountants (2009) Business and Professional Services Among SMEs in the Manufacturing and Distributive Trade Sectors, Kuala Lumpur. - Technical Report
RESEARCH INTEREST
- Carbon accounting (carbon, nature based resources)
RESEARCH PROJECT
National
- 2023 - 2025, Fundamental Research Grant Scheme (FRGS)Modelling Of Explainable Artificial Intelligence Technology?s Adoption In Internal Audit ( Co-Researcher)
- 2024 - 2025, International FundingUsing Xbrl For Tax Reporting In Southeast Asia: A Comparative Study Of Corporate Taxpayer Acceptance In Indonesia And Malaysia ( Principal Investigator(PI))
- 2024 - 2025, RU Geran - UMCaresFundamental Spa & Business Skills for Urban B40 ( Principal Investigator(PI))
- 2022 - 2024, Others MOHE - Top 100 (IIRG)-SAHWP3: Inclusive Aged Care Beyond Pandemic: Development of Caregiving Credentialing and Music Care Module for Caregivers and the Older People ( Principal Investigator(PI))
- 2019 - 2023, Others MOHE - Top 100 (IIRG)-HWBDietary Treatment Of Metabolic Syndrome: The Potential Of Mushrooms As Functional Foods Among Malaysian Consumers ( Co-Researcher)
- 2020 - 2023, RU Geran - Fakulti ProgramExamining The Impact Of Zakat On Taxation: Spirituality, Knowledge And Form Of Zakat Deduction ( Principal Investigator(PI))
- 2020 - 2023, RU Geran - Fakulti ProgramCrowdfunding: An Islamic Perspective Of Sustainable Funding ( Co-Researcher)
- 2013 - 2016, Geran Penyelidikan Universiti Malaya (UMRG Programme) - SBS (Equitable Society)Organisations Islamic Values And Accounting Disclosure ( Principal Investigator(PI))
- 2018 - 2019, Private FundingA review of the detailed prescription in IFRS 15 and its potential impact on judgement and decision making ( Consultant)
- 2017 - 2018, Others MOHEShariah Non-Compliance Risk Management in Preventing financial crimes by Islamic Financial Institutions in Malaysia: An Empirical Analysia ( Consultant)
- 2016 - 2017, Private FundingCase Study Book on Financial Accounting and Auditing in Malaysian Context ( Consultant)
- 2011 - 2012, Short Term Research Fund (Vote F)(PJP)Perception and Benefits for profit org and administrators in developing waqf institutions ( Principal Investigator(PI))
- 2009 - 2011, Malaysian Accountancy Research and Education FoundationThe adoption of FRS 112 and the treatment for investment incentives ( Principal Investigator(PI))
- 2009 - 2010, MOHEDeveloping a higher education brand index for Malaysia ( Consultant)
- 2008 - 2008, MIA & MAREFCurrent Usage Patterns of Business and Professional Services in Malaysia ( Consultant)
Private
- 2023 - 2024, Private Funding - Manage by UMCARESWellness And Spa Training: Skills And Start-up Basics ( Co-Researcher)
- 2021 - 2022, Multimedia universityAccounting standard, credit rating and financial report decision making during covid-19 pandemic, Multimedia University, Malaysia (MMU) ( Co-Researcher)
- 2011 - 2012, The Malaysian Institute of Certified Public AccountantsThe role of governance for government- controlled goods ( Consultant)
International
- 2011 - 2013, IAAER-ACCAPPP: Bumiputra and GLCs ( Principal Investigator(PI))
University
- 2022 - 2023, University GrantDevelopment Of Strategic Planning Document For Bursar Office, University Of Malaya ( Co-Researcher)
CONSULTANCY PROJECT
- Consultant for Digital Record Keeping Course, Humaira Hair and Beauty Salon01 Aug 2024 - 31 Dec 2024 (National)
- Kajian Prestasi dan Impak Keseluruhan Kepada Yayasan Peneraju Pendidikan Bumiputera, Yayasan Peneraju Pendidikan Bumiputera, Project Leader/Lead Consultant15 Jun 2021 - 21 Oct 2021 (National)
- Updating Data (Phase 1) from Competitiveness Shipping Report 2015, MASA01 Dec 2019 - 01 Dec 2019 (National)
- Sap SE Language Testing for Bahasa Malaysia, Westhouse Consulting GmBH01 Dec 2015 - 01 Dec 2015 (International)
- Shipping Industry Study for Submission to The Ministry of Finance, Malaysia Shipowners Association01 Oct 2014 - 01 Oct 2014 (National)
- Shipping Industry Competitiveness for Submission to The Ministry of Finance (Mof), Malaysia Shipowners Association (MASA)01 Jan 2014 - 01 Jan 2014 (National)
PAPER PRESENTED
INVITED SPEAKER
- Challenges of the Digital Economy, International perspectives webinar series, Go Study China (International) (30 Jul 2024 - 30 Aug 2024)
- How Blockchain can be used to prevent Fraud, Rencana Trisakti University, Indonesia, CBE (International) (09 Mar 2020 - 09 Mar 2020)
- EXCEL FOR MANAGING STUDENT DATA, CBE workshop, CBE (University) (28 Nov 2019 - 05 Dec 2019)
- Using Amos, Intensive doctoral workshop: Narxoz university, kahazakstan, CBE (International) (28 May 2019 - 28 May 2019)
- Goods and Services tax, ABC costing workshop, CME (13 Aug 2015 - 13 Aug 2015)
- The Eligibility Application: Lessons Learned and Approaches for Successful Completion., 2010 AACSB Asia Regional Conference, The Association to Advance Collegiate Schools of Business (AACSB) (International) (24 May 2010)
ORAL PRESENTER
- Chat dengan RevBot dan Pra-fail dengan MyRev Calculator, Hasil Varsity Workshop 2023, LHDN (National) (08 Aug 2023 - 09 Aug 2023)
PRESENTER
- Comparisons of the accounting practices of Shariah compliant and non-Shariah compliant companies, Islamic Perspective of Accounting, Finance, Economics, and Management 2015 (IPAFEM 2015) (07 Apr 2015 - 09 Apr 2015)
- The Relationship between Taxation and Financial Reporting: The Case of Malaysia, The 3rd UNITEN International Business Management Conference , Universiti Tenaga Nasional (International) (16 Dec 2007 - 18 Dec 2007)
- The development of the relationship between financial reporting and taxation in Malaysia in the colonial period, Annual conference on Accounting , Business and Financial History, Cardiff Business School, UK (International) (10 Sep 2007 - 11 Sep 2007)
- A profit measurement approach for taxation; an analogy drawn from financial reporting., Sixth Annual Conference Financial Reporting & Business Communication Research Unit (International) (07 Jul 2005 - 08 Jul 2005)
- Anna A. Azmi. 2005. Taxation and accounting in Malaysia., BAA Doctoral Colloquium, British Accounting Association (International) (29 Mar 2005 - 30 Mar 2005)
OTHERS
- Taxation 1, MCP Taxation1 , CBE (National) (12 Sep 2020 - 05 Dec 2020)
- Working on GLC research, Visiting Scholar at Sydney Business School, Australia (04 Feb 2014 - 21 May 2014)
ACADEMIC/PROF. SERVICES
Evaluation
- (2024) Evaluation Panel for Frgs, National, (Reviewer)
- (2024) Frgs Evaluator, University, (Reviewer)
- (2024) External Assesses for Programme, National, (External Assessor)
- (2023) Evaluate Frgs Proposals, National, (Reviewer)
- (2023) Sarjana Examiners, National, (External Examiner)
- (2023) Appointment as Accreditation Working Group Panel, National, (External Evaluator)
- (2023) Assessing Taxation Subjects for Micpa Accreditation, National, (External Evaluator)
- (2023) External Examiner, National, (External Examiner)
- (2023) Reviewer, International, (Reviewer)
- (2022) Frgs Evaluator, University, (Reviewer)
- (2022) Frgs Evaluator, National, (Reviewer)
- (2021) Examiner for Micpa Tax1 Paper, National, (External Examiner)
- (2021) Frgs Evaluator, National, (Reviewer)
- (2021) Phd Thesis for UKM, National, (External Examiner)
- (2021) Examiner for Malaysian Insitute of Accountants, National, (External Examiner)
- (2020) Frgs Evaluator, National, (Reviewer)
- (2020) Frgs Evaluator, University, (Reviewer)
- (2019) Frgs Evaluator, University, (Reviewer)
- (2019) PHD THESIS USIM , (External Examiner)
- (2019) Masters thesis, (External Examiner)
- (2019) PHD thesis UPM, (External Examiner)
- (2015) Asian Journal of Business and Accounting, (Reviewer)
- (2015) Evaluation of profesional programmes in SUNWAY TES, (External Examiner)
- (2015) Journal of Accounting in Emerging Economies , (Reviewer)
- (2015) Financial Planning For Post-Retirement among Urban Malaysians In Klang Valley, (Internal Examiner)
- (2015) Journal of Islamic Accounting and Business Research , (Reviewer)
- (2015) Taylor University conference paper, (Reviewer)
- (2014) Reviewer of articles in International Conference on Accounting Studies (ICAS) 2014 , (Reviewer)
- (2014) Reviewer for article in the 16th Malaysian Finance Association Conference , (Reviewer)
- (2014) Reviewer of article in Jurnal Teknologi, UTM , (Reviewer)
- (2014) Reader for PhD proposal defense at AeUni , (External Examiner)
- (2013) Asian Journal of Business and Accounting , (Reviewer)
- (2013) Associate Editor of AJBA , (Editor)
- (2013) Examiner for proposal defense for phd thesis for AeUniversity , (External Examiner)
- (2013) The 6th international economics and business management conference (IEBMC 2013) , (Reviewer)
- (2013) Asian Journal of Accounting and Governance , (Reviewer)
- (2013) Jurnal Pengurusan , (Reviewer)
- (2012) Chartered Tax Institute of Malaysia (CTIM) professional exam , (Internal Examiner)
- (2012) Associate Editor of Asian Journal of Accounting and Business (AJBA), (Advisory Committee)
- (2012) The Malaysian Institute of Certified Public Accountants professional examination , (External Examiner)
Contribution to external organisation
- (2024) Mapping of Tax Syllabus, National, (Expert Advisor)
- (2024) Appointment as Accreditation Working Group Panel, National, (Expert Advisor)
- (2023) Appointment as Accreditation Working Group Panel, National, (Expert Advisor)
- (2023) Associate Editor Journal of Islamic Accounting and Business Research, International, (Resource Person)
- (2022) Examiner for Micpa Conversion Programme, National, (Technical Advisor)
- (2022) Associate Editor of Journal of Islamic Accounting Business Research, International, (Expert Advisor)
- (2021) Examiner for Mia Qualification Exam, National, (Technical Advisor)
- (2014) Reviewer of syllabus for professional paper, Chartered Tax Institute of Malaysia
Contribution to event
- (2023) Benefits of Xbrl and Some Malaysian Experience, International, (Panelist/Moderator)
- (2021) 3 Plenary Sessions, International, (Panelist/Moderator)
- (2021) Panel Speaker, National, (Panelist/Moderator)
Media appearance
- (2024) Aset Banyak, Wang Tiada, National, (Interview)
- (2023) Gst dan Sst, National, (Interview)
- (2023) Interview for Nightline On Taxation (Https://WWW.Youtube.Com/Watch?V=Lylwv3xccta), National, (Interview)
- (2022) Provide Tax Agents Better Ethical Guidelines for Good of Society, National, (Discourse)
SUPERVISION
Postgraduate Student
PhD/ Doctoral
-
(2024) Impact of the Independent Directors Social Network and Ownership Characteristics on Earnings Management, RUIXIONG QI
-
(2024) THE IMPACT OF EXPLAINABLE ARTIFICIAL INTELLIGENCE (XAI) ON INTERNAL AUDITING STUDENTS’ COGNITIVE ENGAGEMENT AND TOOL DEPENDENCE, PRIYAA A/P JAYASANKAR
-
(2024) RESEARCH ON THE INFLUENCING FACTORS OF CARBON ACCOUNTING INFORMATION DISCLOSURE QUALITY OF LISTED COMPANIES IN PETROCHEMICAL INDUSTRY, HOU YING
-
(2024) mitigating shadow economy in malaysia: a mixed method approach, NURSHAMIMI SABLI
-
(2024) Tax Risk and Business Relatedness Moderating Effect on the Relationship between Board Interlock and Tax Avoidance, ANNISA BURHAN
-
(2024) FACTORS AFFECTING THE TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN THE CONTEXT OF ELECTRONIC INVOICING: EMPIRICAL STUDY IN CHINA, GAO RU
-
(2023) Electronic Human Resource Management (E-HRM) and Financial Performance: Moderating Role of Value-Added Intellectual Capital, NURHIDAYAH BINTI ABU HASSAN
-
(2023) The Use of Absorptive Capacity Theory for Improving the Internal Audit Value Proposition, YASER IBRAHEM ALMODALLAH
-
(2022) XBRL: Interactive Data Visualisation and Decision-Making Process in Internet Financial Reporting, SHARIFAH MILDA BINTI AMIRUL
-
(2022) The Effect of Assurance Provider, Level of Assurance and Personal Characteristics on Investment Decision Making in Socially Responsible Investing, HAWARIAH BINTI DAL NIAL
-
(2022) An Empirical Study of the Relationships of Investment Tax Incentives and Corporate Governance on Real Corporate Investment in the Malaysian Manufacturing Sector, MOHAMAD FAIZUDDIN BIN ALIMON
-
(2020) HOUSEHOLD INVESTORS? SENTIMENTS AND CROSS-SECTION RETURNS AND VOLATILITY: EVIDENCES FROM US ISLAMIC AND NON-ISLAMIC STOCKS, MUHAMMAD ASIF KHAN
-
(2019) SUSTAINABILITY BALANCED SCORECARD ARCHITECTURE AND ENVIRONMENTAL INVESTMENT DECISION MAKING: LINKING THE ROLE OF RISK INDICATORS AND KNOWLEDGE, SUAAD JASSEM MOHAMAD GAMEEL
-
(2019) INVESTMENT, IFRS ADOPTION AND CONDITIONAL ACCOUNTING CONSERVATISM IN SOUTH ASIA, ISURU NADEESHA MANAWADU
-
(2016) EFFECT OF TAX NEGOTIATION ON OFFER, PERCEIVED FAIRNESS AND AGGRESSIVENESS, VOON YUEN HOONG
-
(2015) ACCOUNTING STANDARD PRECISION AND INCENTIVE FOR REVENUE MANAGEMENT, LIM YING ZHEE
Master
-
(2024) The Intention of Online Gamers to Use Metaverse Games: A Tax Knowledge Perspective, FENG ZHOU
-
(2023) A Study on Adoption of Blockchain-Based VAT E-Invoicing System Among Tax Managers in China, FENG YUEYANG
-
(2020) THE ANTECEDENTS AND CONSEQUENCES OF ELECTRONIC INVOICE ADOPTION IN CHINA FROM A TAX PERSPECTIVE, QI YULAN
-
(2020) MILLENNIALS TAKE ON GIG ECONOMY: FACTORS AFFECTING TAX MORALE, FARAH NABILA BINTI MD FADZIL
-
(2020) DETERMINANTS OF USER SATISFACTION AND USAGE INTENTION OF E-FILING SYSTEM IN MALAYSIA, ASHAMEENA A/P NAGARATNAM
-
(2020) ENTERPRISE RESOURCE PLANNING ACCOUNTING BENEFITS, END USER COMPUTING SATISFACTION, AND SYSTEM USAGE: IMPLICATIONS FOR INDIVIDUAL IN NON-PROFIT ORGANISATION, POORNIMAH A/P SUGUMARAN
-
(2017) ACCOUNTING QUALITY (AQ) AND FOREIGN DIRECT INVESTMENTS (FDIs) IN SOUTH ASIA, ISURU NADEESHA MANAWADU
-
(2015) eBR1M adoption in Malaysia, Ang Yen Dee
TEACHING
Doctor Of Philosophy
- (2021) CVA8001 - Accounting Issues and Practices
- (2021) CXA8004 - Quantitative Data Analysis
Master
- (2023) COA7007 - Taxation and Business Decisions
- (2019) COA7001 - Accounting Research Methodology
Bachelor
- (2024) CIA2012 - Principles of Taxation
- (2023) CIA2012 - Principles of Taxation
- (2021) CIA2006 - Business and Corporate Taxation
- (2021) CIA4001 - Integrated Case Study
- (2020) CIA2006 - Business and Corporate Taxation
- (2020) CIA2006 - Business and Corporate Taxation
SOCIAL RESPONSIBILITY ACTIVITIES
- Committee Member for Tama Conference, (01 Jan 2024 - 31 Oct 2024) (National)
- Committee Member for Tama Conference 2023, (21 Oct 2023 - 21 Oct 2023) (National)
- Panel Penilai Agensi Kelayakan Malaysia (Mqa), (01 Jan 2013 - 31 Dec 2013)
COURSE ATTENDED
Internal / External Course
RESEARCH
-
WELLNESS AND SPA TRAINING: SKILLS AND START UP BASICS, (01 Sep 2023 - 30 Sep 2023)
EXTERNAL COURSE
-
CEO@FACULTY PROGRAMME, Malaysian Industrial Development Finance Berhad (Midf), Jalan Raja Chulan, Kuala Lumpur (01 Dec 2022 - 31 May 2023)
CONFERENCE
-
ASEAN INDONESIA CHAIRMANSHIP 2023: TAX POLICY DIALOGUE, Faculty of Economics and Business, Universitas Indonesia (25 Sep 2023 - 27 Sep 2023)