PERSONAL DETAIL


Dr. Mazni Binti Abdullah

Senior Lecturer
Department of Accountancy
Faculty of Business and Accountancy
 
  +603-79673965
  +603-79673810
  mazni@um.edu.my
  Department of Accountancy, Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur, MALAYSIA
 
ResearcherID Link
  http://www.researcherid.com/rid/B-8978-2010

ACADEMIC QUALIFICATION
(Qualification), (Institution).



PROFESSIONAL
(Organisation), (Role), (Year), (Level).


  • Contemporary Management Research, Editorial Advisory Board Member, 2016-2017, (International)
  • MALAYSIAN INSTITUTE OF MANAGEMENT (MIM), Member, 2014, (National)
  • Malaysian Institute of Certified Public Accountants (MICPA), Member, 2013, (National)
  • MALAYSIAN INSTITUTE OF ACCOUNTANTS (MIA), Chartered Accountant, 2007, (National)
  • FINANCIAL STATEMENTS REVIEW COMMITTEE OF MIA, Committee Member, 2005-2007, (National)

ADMINISTRATIVE DUTIES
(Role), (Level), (Start date),(End Date).


  • Managing Editor, Journal of Accounting Perspectives, Perakaunan, Department Of Accountancy, Faculty Of Business And Accountancy, 2012-03-02 - 2018-05-10
  • Committee Member for MAcc programme, Faculty Of Business And Accountancy, 2014-09-08 - 2017-09-07
  • Committee Member for Assurance of Learning (AOL), Faculty Of Business And Accountancy, 2015-07-06 - 2016-10-04
  • Head, Perakaunan, Department Of Accountancy, Faculty Of Business And Accountancy, 2015-08-01 - 2016-07-31
  • Interviewer for University Undergraduate/Foundation Programme Intake 2015/2016, University Malaya, 2015-04-20 - 2016-04-20
  • Interviewer for University Undergraduate/Foundation Programme Intake 2014/2015, University Malaya, 2014-03-14 - 2015-03-13
  • Committee Member for MAcc programme, Perakaunan, Department Of Accountancy, Faculty Of Business And Accountancy, 2013-09-07 - 2014-09-06
  • Lead Internal Auditor, University Malaya, 2014-05-07 - 2014-05-21
  • Supervisor, Kolej Kediaman Zaaba (ketujuh), Za'ba Residential College, Universiti Malaya Residential's College, 2012-01-16 - 2013-01-15
  • Internal Auditor, University Malaya, 2012-05-01 - 2012-06-29
  • Internal Auditor, Perakaunan, Department Of Accountancy, Faculty Of Business And Accountancy, 2012-05-29 - 2012-06-08
  • Lead Internal Auditor, University Malaya, 2007-04-01 - 2007-07-31
  • Internal Auditor, Faculty Of Business And Accountancy, 2006-02-01 - 2007-06-30
  • Committee Member for BAcc Accreditation, Faculty Of Business And Accountancy, 2005-01-01 - 2006-12-31
  • Internal Auditor, University Malaya, 2006-05-01 - 2006-07-31
  • Secretariat Committee Member for Asian Business Conference 2005, University of Malaya, University Malaya, 2004-04-01 - 2005-03-31
  • Committee Member for NAPEI Malaysian Education Fair 2004, University Malaya, 2004-02-02 - 2004-03-15
  • Committee Member for Quality Assurance, Faculty Of Business And Accountancy, 0004-01-01 - 0006-03-31
  • Committee Member for MBA Graduation Dinner 2003, Faculty Of Business And Accountancy, 0003-06-16 - 0003-08-31

AREAS OF EXPERTISE
(Area).


  • Financial Reporting (Ifrs)
  • Corporate Environmental Reporting
  • Taxation
  • Corporate Governance
  • Forensic Accounting
  • Islamic Accounting
  • Zakat Accounting


RECENT SELECTED PUBLICATIONS
(Publication).


Book

2016
  • Ariff, A.M., Alfan, E., Abdullah, M., Sapiei, N.S., Nelson, S.P. and Rosli, M.H. (2016) Financial Accounting and Reporting 2. Shah Alam: Oxford University Press. 

2015
  • Veerinderjeet Singh, Noor Sharoja Sapiei & Mazni Abdullah (2015), Veerinder on Malaysian Tax Theory and Practice, Wolters Kluwer, 3rd Edition 

Chapter In Book

2015
  • Sapiei, N. S., Abdullah, M. and Ismail, K. 2015. Tax Compliance Theories. In Selected Management Theories in Social Science Research. UM Press 
  • Mazni Abdullah, Wan Marhaini Wan Ahmad, Nurul Shahnaz Ahmad Mahdzan & Nor Aini Ali. 2015. Islamic Religiosity Values (IRV) and Zakat Compliance Behaviour. Dlm. Nor Aini Ali, Azizi Che Seman & Mohammad Taqiuddin Mohamad (eds.). Isu Kontemporari Pengurusan dan Pembayaran Zakat di Malaysia, hh. 81- 95. Kuala Lumpur: Majlis Agama Islam Wilayah Persekutuan & Jabatan Syariah dan Ekonomi, Akademi Pengajian Islam, Universiti Malaya. 
  • Sapiei, N. S., Abdullah, M. and Ismail, I. 2015. Ratio Analysis of Tax Compliance Costs Incurred by Malaysian Corporate Taxpayers. In. MIA (2015). Malaysian Institute of Accountants Articles of Merit Award on PAIB 2014. 

2010
  • Mazni Abdullah(2010).Compliance Issues in Service Tax. Qualitative in Accounting Research: Malaysian Cases. 

2008
  • Mazni, Ervina and Susela (2008). Leasing: Adressing Compliance Issues,in S. Susela Devi and Rusnah Muhamad (eds) Meeting the Challenges of the Knowledge Economy: Exploring Glocalisation in Accounting Education and Financial Accounting and Reporting, KPMG, Kuala Lumpur. 

Article In Academic Journals

2015
  • Abdullah, Mazni, Evans, Lisa, Fraser, Ian, Tsalavoutas, Ioannis. 2015. IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels. Accounting Forum, 39(4):328- 348. (SCOPUS-Indexed)

2014
  • Minhat, M. and Abdullah, M. (2014). Executive Compensation in Government Linked-Companies: Evidence from Malaysia. Applied Economics, 46 (16), 1861-1872 (ISI-Indexed)

2013
  • Noor Adwa Sulaiman, Mazni Abdullah, Kamisah Ismail and Noor Sharoja Sapiei. 2013. Audit Quality in Practice: A Critical Analysis of the Financial Reporting Council (FRC) Discussion Paper. Journal of Modern Accounting and Auditing. (Non-ISI/Non-SCOPUS)
  • Mazni Abdullah and Marizah Minhat (2013). Corporate Disclosure Quality in Malaysia. International Journal of Education and Research, Vol.1, No.7, pp.91-104. (Non-ISI/Non-SCOPUS)
  • Mazni Abdullah, Noor Adwa Sulaiman, Noor Sharoja Sapiei and Marizah Minhat, 2013. Some Observations on Mandatory Disclosure Practices of Malaysian Public Listed Companies. Middle-East Journal of Scientific Research, 17 (9): 1228-1236 (ISI/SCOPUS Indexed Publication)
  • Noor Sharoja Sapiei, Mazni Abdullah and Kamisah Ismail (2013). A Qualitative Findings of Tax Compliance Burden: Analysis of Tax Preparers Survey. American Journal of Economics, 3 (5C): 1-5 (Non-ISI/Non-SCOPUS)
  • Kamisah Ismail, Mazni Abdullah, Noor Adwa Sulaiman and Noor Sharoja Sapiei, 2013. The use of business strategy in advanced manufacturing environment. International Journal of Asian Social Science 3 (10): pp. 2134-2146. (Non-ISI/Non-SCOPUS)
  • Mazni Abdullah, Noor Sharoja Sapiei, Kamisah Ismail and Noor Adwa Sulaiman (2013). Mandatory Corporate Disclosure and Regulatory Enforcement: The Case of Malaysia. American Journal of Economics, 3(5C):161-165 (Non-ISI/Non-SCOPUS)

2010
  • Mohd Sarif Ibrahim and Mazni Abdullah (2010). Forensic Accounting in Malaysia: Some Insights from Practitioners. Journal of Accounting Perspectives, vol.1, 14-21 (Non-ISI/Non-SCOPUS)

2008
  • Noor Sharoja Sapiei and Mazni Abdullah (2008). The Compliance Cost of Personal Income Taxation in Malaysia. International Review of Business Research Papers, vol. 4, 5, pp.219-230. (Non-ISI/Non-SCOPUS)
  • Mazni Abdullah and Noor Sharoja Sapiei (2008).Some Evidence of Tax Knowledge in Malaysia: The Case of Service Tax. The International Journal of Interdisciplinary Social Sciences, Vol.3 (5), pp. 73-81. (SCOPUS-Indexed)

2006
  • Mazni Abdullah and Zamzulailai Zakaria (2006). Desired Attributes of Public Accounting Firms from Accounting Students' Perceptions: The Case of University of Malaya & International Islamic University of Malaysia. Journal of Financial Reporting & Accounting. Vol.4, 1. pp25-37 

2005
  • Mazni Abdullah and Ervina Alfan. (2005). An Insight of Malaysian Companies Treatment of Leases. International Review of Business Research Papers. Vol.1, No. 2, November 2005, pp. 75-83 (Non-ISI/Non-SCOPUS)

Proceeding

2011
  • Abdullah, M, Evans, L., and Fraser, I (2011). Why companies do not comply with IFRS? A perspective from account preparers, Proceedings of European Accounting Association 2011 Conference, 20-22 April, Rome, Italy 

2008
  • Mazni Abdullah and Noor Sharoja Sapiei (2008). The Level of Tax Knowledge of Malaysian Citizens: The case of Service Tax. Proceedings of the 3rd International Conference on Interdisciplinary Social Science. 
  • Noor Sharoja Sapiei and Mazni Abdullah (2008). The Compliance Cost of Personal Income Taxation in Malaysia. Proceedings of the Eight International Business Research Conference. 27-28 March, Dubai,UAE 

2007
  • Mohd Sarif and Mazni (2007). An Overview of Forensic Accounting in Malaysia. Proceedings of International Conference on Business and Information, Vol.4. (Non-ISI/Non-SCOPUS)
  • Noor Sharoja Sapiei and Mazni Abdullah(2007).The Compliance Cost of Individual Income Taxation in a Developing Country: The Example of Malaysia. Proceedings of the 13th Asia Pacific Management Conference. Melbourne, 18-20 Nov 2007 
  • Noor Sharoja Sapiei and Mazni Abdullah(2007). The Taxation Compliance Cost of Small and Medium Enterprises in a Developing Country: The Example of Malaysia. Proceedings of the 3rd UNITEN International Business Conference 2007. Melaka 16-18 Dec 2007 (Non-ISI/Non-SCOPUS)
  • Noor Sharoja and Mazni (2007). Taxation Compliance Costs: A Comparative Analysis on Islamic and Conventional Taxation. Proceedings of the National Conference in Islamic Finance 2007. K.Terengganu, 27-28 Nov 2007. (Non-ISI/Non-SCOPUS)

2006
  • Mazni Abdullah and Noor Sharoja Sapiei (2006). A Study of Listed Companies' Compliance with the National Accounting Standards: The Case of Malaysia. Proceedings of the 12th Asia Pacific Management Conference. (Non-ISI/Non-SCOPUS)
  • Noor Sharoja Sapiei and Mazni Abdullah (2006). The Compliance Cost of the Malaysian Individual Income Tax System. Proceeding of the 12th Asia Pacific Management Conference. (Non-ISI/Non-SCOPUS)
  • Mazni Abdullah and Zamzulaila Zakaria (2006). Desired Attributes of Public Accounting Firms from Accounting Students' Perceptions: The Case of University of Malaya and International Islamic University of Malaysia.Proceeding of the BIMP-EAGA International Conference (Non-ISI/Non-SCOPUS)

2005
  • Mazni Abdullah and Ervina Alfan(2005). The Disclosure of Leasing in the Annual Report of Malaysian Public Listed Companies: An Empirical Investigation. Proceedings of the 6th Asian Academy of Management Conference Emerging Asian Economy: Local Strategies, Global Impact. (Ipoh, 9th 11th December 2005) 
  • Mazni Abdullah (2005). Leasing and Ijarah: A Comparison between the Requirements in Conventional and Islamic Accounting Standards. Proceedings of 3rd International Islamic Banking and Finance Conference. (Kuala Lumpur 16th 17th November, 2005). 

2004
  • Mazni Abdullah and Thillaisundaram. (2004). A Study on Compliance Issue in Service Tax. Proceedings of Sixth Annual Malaysian Finance Association Symposium. (Langkawi, 5th - 6th May 2004) 
  • Mazni Abdullah and Ervina Alfan(2004). An Insight of Companies Treatment of Leases. Proceedings of International Business Research Conference. (Melbourne, 15th 16th November, 2004). 

List Of Written Works That Have Not Been Published

2007
  • A Guidebook for Entreprenuers in SPA Business Industry in Malaysia 

2003
  • A Study on Compliance Issues in Service Tax and Customs Duties (MBA (Acc) Thesis) 


AREAS OF RESEARCH
(Project title), (Role), (From)-(Until), (Source), (Level).


  • Financial Reporting
  • Culture
  • Corporate Governance
  • Taxation
  • Accounting Education
  • Forensic Accounting
  • Corporate Environmental Responsibility, Performance and Reporting: An Attitudinal Survey of Managers in Malaysia, Co-Investigator, 2007-2008, Short Term Research Fund (Vote F)(Pjp), National
  • The Level of Tax Knowledge Among Malaysian Citizens: The Case of Service Tax, Principal Investigator(Pi), 2006-2007, Self Funding, National
  • Desired Attributes of Public Accounting Firms From Accounting Students' Perceptions: The Case of University of Malaya and International Islamic University of Malaysia., Principal Investigator(Pi), 2005-2006, , National
  • Performance of Plantation Companies in Malaysia, Co-Investigator, 2005-2005, National Union of Plantation Workers Malaysia, National
  • A Comparison Between Conventional Leases and Islamic Leases (Ijarah), Principal Investigator(Pi), 2004-2005, -, National
  • Is The Issue of Capitalising Operating Lease Important in Malaysia?, Co-Investigator, 2004-2005, Ippp, National

CONSULTATION PROJECT/CONSULTANCY
(Project title), (Role), (From)-(Until), (Organisation).


  • A Profile of SPA Business Industry in Malaysia, Consultant, 2006-2007, MECD (Ministry of Entrepreneur and Cooperative Development)

AWARDS AND RECOGNITIONS
(Name of Award), (Awarding Institution), (Year Awarded), (Level).


  • Certificate of Excellent Service, 2014
  • Certificate of Excellent Service, 2006

PRESENTATIONS
(Title), (Event), (Date Presented), (Organiser), (Level).


Presenter
  • A Study of Listed Companies Compliance with the National Accounting Standards: The Case of Malaysia, 12th Asia Pacific Management Conference., 17 Nov 2006 to 19 Nov 2006, (International)
  • An Insight of Malaysian Compnies Treatment of Leases., International Business Research Conference, 15 Nov 2004 to 16 Nov 2004, World of Business Research and University of Technology Victoria, (International)
  • An Overview of Forensic Accounting in Malaysia, International Conference on Business and Information 2007, 10 Jul 2007 to 13 Jul 2007, (International)
  • Corporate Governance and Compliance with Mandatory Disclosure Requirements, 11th International Conference of Management and Behavioural Sciences " An Interdisciplinary Conference", 28 Jun 2014 to 29 Jun 2014, Society of Management and Behavioural Sciences Canada, (International)
  • Desired Attributes of Public Accounting Firms from accounting students\' perceptions: The Case of University of Malays & International Islamic University of Malaysia, BIMP-EAGA International Conference, 21 Jun 2006 to 23 Jun 2006, Universiti Malaysia Sabah and BIMP-EAGA, (International)
  • Nurturing Tax Compliance: Is it important to educate the public?, BIMP-EAGA International Conference \'Enhancing Business and Economic Sustainability, 21 Jun 2006 to 23 Jun 2006, UMS, Kota Kinabalu, Sabah, (International)
  • Quality of Corporate Mandatory Disclosure: Evidence from Two Methods, 4TH INTERNATIONAL CONFERENCE ON BUSINESS AND ECONOMIC RESEARCH 2013, 04 Mar 2013 to 05 Mar 2013, (International)
  • Religiosity, Personal Attributes, Zakat and Tax Compliance, Intellectual Discourse, 12 Feb 2016 to 12 Feb 2016, Accounting Department, (University)
  • The Disclosure of Leasing in the Annual Report of Malaysian Public Listed Companies: An Empirical Investigation, 6th Asian Academy of Management Conference, 09 Dec 2005 to 11 Dec 2005, USM P.Pinang, (International)
  • The level of Tax Knowledge of Malaysia Citizens: The case of Service Tax., 3rd International Conference on Interdisciplinary Social Sciences, 22 Jul 2008 to 25 Jul 2008, Monash University, Prato, Italy, (International)
Others
  • -, Workshop on Writing of Academic Book for Young Academic Staff, 02 Jul 2003 to 05 Jul 2003, PENERBIT UM, (University)
  • -, Accounting Research & Practice: Bridging the Gap, 21 Jun 2007 to 21 Jun 2007, CPA (AUSTRALIA), (International)
  • -, Workshop on Accounting & Auditing for Islamic Financial Institution, 30 Jul 2007 to 31 Jul 2007, CERT, (National)
  • -, Scotdoc Colloquium, 31 Aug 2009 to 31 Aug 2009, University of Stirling, (University)
  • -, Lead Auditor Training Course, ISO9001:2000QMS, 09 Apr 2007 to 13 Apr 2007, (University)
  • -, Module Writing Workshop, 13 Apr 2007 to 15 Apr 2007, Open University Malaysia, (National)
  • -, CAPA Regional Workshop, 22 Jun 2007 to 22 Jun 2007, CAPA, (International)

SUPERVISION


Post Graduate Level
(Name of Degree), (Name of Candidates), (Title of Thesis), (Academic Session)

Completed
  • Masters Degree, Mejar Asmadi Abu Hassan, The absent of Military Personnel in Malaysian Armed Forces Charter Flight: A study, 2011/2012
  • Masters Degree, Jin Lianji, THE EMPIRICAL STUDY ON THE MOTIVATIONS FOR E-LEARNING SERVICE USAGE OF SMART DEVICES USED IN CHINA, 2012/2013
  • Masters Degree, Mejar Ahmad Hafizal Hashim, National Blue Ocean Strategy 3 (NBOS3), 2012/2013
  • Masters Degree, Chong Kah Mui, Determinants of Audit Report Lag: The case of ACE market of Bursa Malaysia, 2012/2013
  • Masters Degree, Mejar Faizul Johari Basriy, Analysis of Military Ethics, Ethos and Traditions of Generation Y, 2014/2015
  • Masters Degree, Yunusa Nasir Mohammed, IFRS in Nigeria, 2014/2015
  • Masters Degree, Mejar Abdul Rahman Muhammad Salim, A Study on Information Security Awareness and compliance behaviour in the Malaysian Army, 2014/2015
  • Masters Degree, Christina Ann Lee, The roles of personality and general ethical judgements in intention to not repay credit card expenses in Malaysia, 2014/2015
  • Masters Degree, Mithila Bai Venugopal, Consumers' Acceptance and Knowledge on Goods and Service Tax (GST) - Post Implementation in Malaysia, 2015/2016
  • Masters Degree, Mej. Marzuki Md Yusof, The Effect of Islamic Work Ethics on Work Outcomes: A Study on Malaysian Army Personnel, 2015/2016

Ongoing
  • Doctoral Degree (PhD), Mohammed Lawal Danrimi, IFRS, 2014/2015

EXPERT LINKAGES
(Linkages Description), (Organisation), (Year of Involvement), (Duration), (Level).


  • Financial Statements Review Committee , Malaysia Institute of Accountants, 2005, 33, (National)

TEACHING
(Course Title), (Academic Session), (No of Student), (No of Contact Hours).


Post Graduate
  • FINANCIAL ACCOUNTING AND REPORTING, 2011/2012(2), 7, 21
First Degree
  • ADVANCED TAXATION, 2015/2016(2), 16, 40
  • CORPORATE ACCOUNTING, 2013/2014(1), 47, 84
  • CORPORATE ACCOUNTING, 2012/2013(1), 29, 56
  • CORPORATE ACCOUNTING, 2012/2013(2), 91, 112
  • CORPORATE ACCOUNTING, 2011/2012(2), 154, 98
  • SPECIALISED FINANCIAL ACCOUNTING AND REPORTING, 2007/2008, 30, 28
  • FINANCIAL ACCOUNTING AND REPORTING III, 2006/2007(2), 86, 112
  • SPECIALISED FINANCIAL ACCOUNTING AND REPORTING, 2006/2007(1), 53, 14
  • FINANCIAL ACCOUNTING AND REPORTING III, 2006/2007(1), 162, 140
  • FINANCIAL ACCOUNTING AND REPORTING I, 2004/2005(1), 221, 56
  • INTRODUCTORY ACCOUNTING, 2003/2004(1), 238, 140
  • THEORY AND ACCOUNTING PRACTICE, 2003/2004(2), 78, 112

EVALUATION ACTIVITIES
(Description), (Evaluation Activity),(Year).


  • PhD Proposal Defense, PHD Proposal ,  (2016-2016)
  • Contemporary Management Research, Article In Journal ,  (2016-2016)
  • Asian Journal of Accounting and Governance, Article In Journal ,  (2016)
  • Examiner for Master of Management (MM) thesis- "The Impact of Crew Competencies on Job Performance in Tank Regiment", Thesis ,  (2016-2016)
  • Reviewer for the article submitted to Jurnal Pengurusan, Article In Journal ,  (2015-2015)
  • Examiner for Master of Management Dissertation entitled " Examine the relationship between mentoring and job satisfaction at 3rd Malaysian Infantry Division Area", Thesis ,  (2015-2015)
  • Reviewer for the article submitted to Corporate Governance, Article In Journal ,  (2015-2015)
  • Reviewer for the article submitted to Contemporary of Management Research Journal, Article In Journal ,  (2015-2015)
  • Reviewer for the article submitted to Asian Journal of Business & Accounting, Article In Journal ,  (2015-2015)
  • Reviewer for the article submitted to International Journal of Economics and Management (IJEM), Article In Journal ,  (2015-2015)
  • Thesis: A study of unit cohesion in Malaysian Infantry Battalion, Thesis ,  (2014-2014)
  • Internal Examiner for a Doctoral Degree (PhD), Faculty of Business & Accountancy, University of Malaya, Thesis ,  (2013-2013)
  • Reviewer for the article submitted to Jurnal Pengurusan, UKM, Article In Journal ,  (2013-2014)
  • External Examiner for the degree of Doctor of Business Administration (DBA), University of Newcastle, Australia., Thesis ,  (2013-2013)
  • Internal Examiner for the degree of MBA, Thesis: Examine the practice of Shariah Compliance Review Process in SME Bank Malaysia., Thesis ,  (2012-2012)
  • Internal Examiner for the degree of Master of Management. Thesis: The Effectiveness of Resettlement Course for Servicemen: An Analysis., Thesis ,  (2012-2012)
  • Reviewer for the article submitted to The International Journal of Interdisciplinary Social Sciences, 2008, Article In Journal ,  (2008-2008)
  • Reviewer for the article submitted to Contemporary Management Research Journal 2008, Article In Journal ,  (2008-2008)
  • Reviewer for the article submitted to Contemporary Management Research Journal (Special Issue, 2007), Article In Journal ,  (2007-2007)
  • Discussant of Article: Some Empirical Evidence of the Budget Deficit, Government Revenue & Expenditures in Malaysia MFA 6TH ANNUAL SYMPOSIUM, LANGKAWI, 2004, Article In Proceeding ,  (2004-2004)
  • Jury for ENTREPRENEURSHIP QUIZ 2004, IIUM, MALAYSIA, ,  (2004-2004)

CONTRIBUTION TO SOCIETY
(Contribution To Society), (Level), (Start Date), (End Date).


  • Moderator, Seminar Zakat Kebangsaan 2015, (National), 2015-10-06 until 2015-10-07