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  • Dr Zubaidah Ismail

    Dr Zubaidah Ismail

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Dr Zubaidah Ismail

Senior Lecturer

Staff Member Details
Telephone: +61 8 6304 2256
Email: z.ismail@ecu.edu.au
Campus: Joondalup  
Room: JO2.454a  
ORCID iD: https://orcid.org/0000-0002-9237-6122

Dr Zubaidah Ismail is a Senior Lecturer in the School of Business and Law.

Key research area

  • Accounting

Biography

Prior to commencing at ECU, Zubaidah held positions at a variety of academic institutions, including the American University of Dubai, the National University of Singapore, and Nanyang Technological University. Outside of her academic career, she has worked at KPMG, Inland Revenue Authority of Singapore, and Malayan Banking Berhad

ECU Research Areas

Theme two: Society and Culture; Managerial accounting, Behavioural research, Corporate governance and auditing research, Financial statement disclosure

Awards and recognition

2012 - Faculty of Business and Law, Dean's Honour Roll for Top Researcher

Qualifications

  • Doctor of Philosophy, The University of New South Wales, 1993.
  • Masters of Commerce (Honours), The University of New South Wales, 1989.
  • Bachelor of Accounting, Singapore, 1979.

Research Outputs

2024

Journal Articles

  • Salin, AS., Ismail, Z., Smith, M. (2024). BOARD ETHICAL COMMITMENT AND CORPORATE PERFORMANCE: A QUALITATIVE PERSPECTIVE. Corporate Board: role, duties and composition, 20(3), 8-19. https://doi.org/10.22495/cbv20i3art1.
  • Salin, AS., Ismail, Z., Smith, M. (2024). BOARD COMMITMENT, CONTINUOUS EDUCATION PROGRAM AND FIRM PERFORMANCE: A LAW AND GOVERNANCE CONTEXT. Corporate Law and Governance Review, 6(2), 107-115. https://doi.org/10.22495/clgrv6i2p10.
  • Salin, AS., Ismail, Z., Smith, M. (2024). BOARD RESPONSIBILITY AND CORPORATE PERFORMANCE. Corporate Board: role, duties and composition, 20(1), 23-32. https://doi.org/10.22495/cbv20i1art2.

2019

Journal Articles

  • Salin, A., Ismail, Z., Smith, M., Nawawi, A. (2019). Board ethical commitment and corporate performance: Malaysian evidence. Journal of Financial Crime, 26(4), 1146-1164. https://doi.org/10.1108/JFC-10-2017-0099.
  • Salin, A., Ismail, Z., Smith, M., Nawawi, A. (2019). The influence of a board’s ethical commitment on corporate governance in enhancing a company’s corporate performance. Journal of Financial Crime, 26(2), 496-518. https://doi.org/10.1108/JFC-04-2018-0035.

2018

Journal Articles

  • Abdullah, R., Ismail, Z., Smith, M. (2018). Audit committees' involvement and the effects of quality in the internal audit function on corporate governance. International Journal of Auditing, 22(3), 385-403. https://doi.org/10.1111/ijau.12124.

2017

Conference Publications

  • Nor, M., Smith, M., Ismail, Z., Taha, R. (2017). The effect of time budget pressure on auditors' behaviour. Advanced Science Letters (356-360). American Scientific Publishers. https://doi.org/10.1166/asl.2017.7185.

2016

Conference Publications

  • Nias Ahmad, MA., Smith, M., Ismail, Z., Djajadikerta, H., Mat Roni, S. (2016). Computerised accounting information systems and firm performance: The mediating role of transparency. Regional Conference on Science, Technology and Social Sciences (49-59). Springer.

2015

Journal Articles

  • Mohd Nor, MN., Smith, M., Ismail, Z., Nahar, HS. (2015). Unethical audit behaviour among Malaysian auditors: An exploratory study. Pertanika Journal of Social Sciences and Humanities, 23(September), 59-72.

2014

Conference Publications

  • Paino, H., Ismail, Z., Smith, M. (2014). Modelling Dysfunctional Behaviour: Individual factors and ethical financial decisions.. Procedia- Social and Behavioral Sciences (116-128). Elsevier. https://doi.org/10.1016/j.sbspro.2014.06.018.
  • Abd Hadi, KA., Paino, H., Ismail, Z., Dhiyauddin, MH. (2014). Forgery in the making of audit report: the liabilities and breach of professional duties. Procedia - Social and Behavioral Sciences (110-115). Elsevier. https://doi.org/10.1016/j.sbspro.2014.06.017.

2013

Journal Articles

  • Yunos, RM., Ahmad, SA., Smith, M., Ismail, Z. (2013). Board of Directors in Malaysian Firms: Are They Strong Governance Tool?. Malaysian Accounting Review, 12(2), 115-140.
  • Ahmad, SA., Smith, M., Ismail, Z. (2013). Internal Whistleblowing Intentions by internal Auditors: A Prosocial Behaviour Perspective. Malaysian Accounting Review, 12(1), 145-181.

2012

Journal Articles

  • Paino, H., Smith, M., Ismail, Z. (2012). Auditor acceptance of dysfunctional behaviour: An explanatory model using individual factors. Journal of Applied Accounting Research, 13(1), 37-55. https://doi.org/10.1108/09675421211231907.
  • Nazri, S., Smith, M., Ismail, Z. (2012). The impact of ethnicity on auditor choice: Malaysian evidence. Asian Review of Accounting, 20(3), 198-221. https://doi.org/10.1108/13217341211263265.
  • Yunos, R., Ismail, Z., Smith, M. (2012). Ethnicity and accounting conservatism: Malaysian evidence. Asian Review of Accounting, 20(1), 34-57. https://doi.org/10.1108/13217341211224718.
  • Yunos, R., Smith, M., Ismail, Z. (2012). The Relationship Between Board Skills and Conservatism: Malaysian Evidence. Journal of Modern Accounting and Auditing, 8(8), 1173-1184.
  • Nazri, S., Smith, M., Ismail, Z. (2012). Factors influencing auditor change: evidence from Malaysia. Asian Review of Accounting, 20(3), 222-240. https://doi.org/10.1108/13217341211263274.
  • Ahmad, S., Smith, M., Ismail, Z. (2012). Internal Whistle-Blowing Intentions: A Study of Demographic and Individual Factors. Journal of Modern Accounting and Auditing, 8(11), 1632-1645.

2010

Journal Articles

  • Paino, H., Ismail, Z., Smith, M. (2010). Dysfunctional Audit Behaviour: An Exploratory Study in Malaysia. Asian Review of Accounting, 18(2), 162-173.
  • Mohamed Yunos, R., Smith, M., Ismail, Z. (2010). Accounting Conservatism and Ownership Concentration. Journal of Business Policy & Research, 5(2), 1-15.

Research Student Supervision

Current Supervisions

No data available

Completed Supervisions

Principal Supervisor

  • Doctor of Philosophy, The impact of computerised accounting information systems on small and medium enterprises' information quality, firm strategic decision making and firm performance
  • Doctor of Philosophy, Redefining internal audit performance: Impact on corporate governance
  • Master of Accounting by Research, The effect of hypothesis framing, prior expectation and professional trait scepticism on experts' and novices' evidence selected in a complex task
  • Doctor of Philosophy, "The effect of ownership concentration, board of directors, audit committee and ethnicity on conservative accounting: Malaysian evidence"
  • Doctor of Philosophy, Corporate governance, conservatism and firm performance: Evidence from China
  • Doctor of Philosophy, Corporate governance, board ethical commitment and corporate performance of Malaysian listed companies

Co-principal Supervisor

  • Doctor of Philosophy, Non-financial performance disclosure by Australian listed companies
  • Doctor of Philosophy, "Internal auditors and internal whistleblowing intentions: A study of organizational, individual, situational and demographic factors"
  • Doctor of Philosophy, Auditor change in Malaysia: The influence of ethnicity, audit, client firm and auditor characteristics.
  • Doctor of Philosophy, Measuring the quality and identifying influencing factors of sustainability reporting: Evidence from the resources industry in Australia

Associate Supervisor

  • Doctor of Philosophy, The impact of forensic accounting, investigation and audit on tax compliance in Malaysia.
  • Doctor of Philosophy, The impact of customer-related strategies on shareholder value
  • Doctor of Philosophy, Impairment of audit quality: An investigation of factors leading to dysfunctional audit behaviour.
  • Doctor of Philosophy, Auditor stress: Antecedents and relationships to audit quality
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