Nor Raihana Mohd Ali

Nor Raihana Mohd Ali
Universiti Teknologi Malaysia | UTM · Razak Faculty of Technology and Informatics

Doctor of Philosophy

About

24
Publications
14,310
Reads
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284
Citations
Additional affiliations
May 2013 - June 2019
Universiti Teknologi Malaysia
Position
  • Professor (Associate)

Publications

Publications (24)
Article
Full-text available
This paper aims to investigate the perceptions of Iraqi medium-sized enterprises’ board members on how board information technology governance mechanisms affect their companies’ performance with the help of IT capabilities as a mediator. The study is based on a survey of 223 board members using a stratified random sampling technique. The Structural...
Article
Full-text available
This article examines how Information Technology (IT) governance impacts on the board of directors concerning firms' performance. The review covers the concepts of firm performance (financial and non-financial) and the board level IT competence. Most studies dwell on the financial aspects to the neglect of the non-financial elements. Also, less emp...
Article
Full-text available
Medium-sized enterprises (MSEs) in Iraq have had their risk of low performance and failure increased because of greater problems and challenges encountered. The information technology organizational capabilities (ITOC) at the low ebb, and the Board IT governance structures, processes and relational mechanisms not applied by these MSEs have provided...
Article
Full-text available
The use of the educational mobile app in teaching and learning is getting popular nowadays due to improvement in technology, better accessibility, users’ acceptance and affordances of mobile devices. This paper discusses the conceptual design of Economics mobile app for learning economics terminologies. The app is designed for ubiquitous self-learn...
Article
Full-text available
According to the recent development in capabilities of smart mobile devices, their growing penetration rate among students, and the positive impacts of mobile apps on students' motivation and performance, it is possible to take advantage of these devices to design an app for learning Economics. The aim of this project is to develop the Economics mo...
Article
Most researchers would probably agree on subject matters that possess sensitive elements such as income, sex, religion and politics. These topics are believed to be relatively intrusive and inappropriate to some. The same goes to issues related to tax compliance and other pressing matters surrounding it. Thus, the purpose of this research is to pro...
Article
Full-text available
The purpose of this paper is to examine the adolescents' views on trust in government and the connection to their expected tax attitudes. Most of the previous studies investigated the nature and effect of trust in governments among adults and the views of adolescents are being neglected in tax compliance study. Their views should also be considered...
Preprint
Full-text available
The purpose of this paper is to examine the adolescents' views on trust in government and the connection to their expected tax attitudes. Most of the previous studies investigated the nature and effect of trust in governments among adults and the views of adolescents are being neglected in tax compliance study. Their views should also be considered...
Article
Full-text available
Ensuring compliance in tax collection is very crucial as tax is one of the basic elements of public financing in almost all countries. The issue of compliance in tax research has been explored over many years from different perspectives. Initially, it started with a negative assumption of taxpayers’ compliance attitudes and recently the research ha...
Article
Full-text available
Ensuring compliance in tax collection is very crucial as tax is one of the basic elements of public financing in almost all countries. The issue of compliance in tax research has been explored over many years from different perspectives. Initially, it started with a negative assumption of taxpayers' compliance attitudes and recently the research ha...
Article
Full-text available
The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion. A questionnaire survey was administrated to 375 male and 28 female self-employed taxpayers. In this paper, two dimensions of religiosity, namely i...
Article
Full-text available
Web-based reporting practice has become widely acknowledged as an innovative way of disseminating and communicating business and financial information. Although prior studies suggest that financial and business reporting on the Internet is emerging, little is currently known about the use of the Web by listed companies for investor relations (IR) c...
Article
Full-text available
In Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. In complying with these demands, many corporate tax...
Article
Full-text available
Threat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes. Thus this study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and non-compliance. The findings from a mixed-modes survey indicate that threat of punishment is insignificant on...
Article
Full-text available
Malaysian tax system includes a tax depreciation rule separate from accounting depreciation. This paper is to compares and contrasts the accounting treatment of depreciation and the tax treatment of capital allowance. The gap between the accounting and tax is resulted from different definitions of capital expenditure and qualifying asset and also d...
Article
Full-text available
Purpose – This paper aims to explore the role of religiosity in determining taxpayers’ attitudes towards tax compliance and discusses likely explanations for the findings in the context of the literature. Design/methodology/approach – A sequential exploratory mixed-methods research design was used in this study. Data were collected using a self-ad...
Article
Full-text available
This article aims to explore the role of religious values held by taxpayers, as well as taking into account the external environment; namely government, the tax authority and society in enhancing voluntary tax compliance. Employing a self-administered survey (both drop-off and online), this mixed-mode methods study involved approximately 300 indivi...
Article
Full-text available
The role of religiosity has been relatively neglected in the tax compliance literature hitherto. The growing trend of emphasising non-economic factors in determining tax morale and compliance rather than economic deterrence models is recognised. This paper discusses the key components of the literature and the growing importance of research into ta...

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Projects

Project (1)
Project
The aim of the project is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for taxpayers in different religions and cultures.