LAI MING LING (DR) A. BASIC PROFILE Associate Professor (DM54) · 2015-12-09 · MyRACV/2015 (Lai ML) Associate Professor Dr. Lai Ming Ling Page 1 LAI MING LING (DR) Faculty : Faculty

MyRACV/2015 (Lai ML)

Associate Professor Dr. Lai Ming Ling Page 1

LAI MING LING (DR)

Faculty : Faculty of Accountancy

No. Pekerja : 120087

Gred Jawatan (VK7/DM54/DM52 dsb) DM54

No. MyKad P & C

No.Telefon (Pejabat/Hand-Phone) 03-5544 4806 h/p:013 289 3899

Email [email protected] or [email protected]

A. BASIC PROFILE Current Position: Associate Professor (DM54)

First Appointment : Lecturer DM45 1 June 1991

Appointed as Associate Professor DM54 1 April 2007

Year of Birth 1962

Ph.D Qualification (Year Obtained) International Islamic University Malaysia (2005)

MBA (Year Obtained) University of Wales, Cardiff, UK (1996)

Professional Qualification (Year Obtained) The Association of Chartered Certified Accountants (ACCA), United Kingdom (1988)

Area of Expertise

Taxation

Current research interests/areas Tax education, tax compliance and tax frauds

PROFE B. PROFESSIONAL MEMBERSHIP

Professional Membership Member since year

Professional Institution

1. Fellow Member (FCCA) Membership No: 0893284

1999 Association of Chartered Certified Accountants (ACCA), United Kingdom

2. Chartered Accountant (CA) Membership No: 15151

2000 Malaysian Institute of Accountants

3. Associate member (ATII) Membership No: 1707

2000 Chartered Tax Institute of Taxation (formerly known as Malaysian Institute of Taxation)

C. NATIONAL LEVEL RESEARCH COMMITTEE (Only those within last five years)

Name of Research Committee

Hosting Secretariat Year Involved

1 Panel Reviewer for Research grant

Accounting Research Institute, HiCOE, UiTM//MOHE

1 March 2010 - 28 February 2012

2 Panel Reviewer for Research grant, Fundamental Research Grant Scheme, Ministry of Higher Education, Malaysia.

Universiti Teknologi MARA, Mygrant.gov.my

2013-2014 2015-2016

mailto:[email protected]



D. On-Going PhD SUPERVISION (Includes Co-supervision)

Name of Student Institutions Date Enrolled

Year expected to complete

1 Nor Azrina Yusoff@Ghani (ID:2010458848)

Title: Tax Non compliance of SMCs and Tax Auditors Aggressiveness in Judgment in Auditing SMCs

UiTM 18 June 2010 28 Feb 2016 (viva on 25 November, passed with

minor correction)

2 Rasyidah Che Rosli (ID:2013821346)

Working title: Determinants of tax malfecense of High Income Individual in Mlaaysia: Evidence from Archival data analysis and interviews

UiTM 1 September 2013

30 August 2016

3 Nor Hafizaqh Abdul Rahamn (ID:201343332)-co-supervisor

Working title: Factors Determining the Adoption of Computerized Tax Decision Aid among Tax Advisors Firms in Malaysia

UiTM August 2013 August 2016

E. AWARDS & ACADEMIC RECOGNITION

NO Award INTERNATIONAL / NATIONAL

ORGANISATION

1. Bronze prize (RM1,500) in MIA’s Articles of Merit Award on Professional Accountants in Business, 2014, for the article entitled ‘Taxation of High Income Individuals in Malaysia: Findings from Elite Interviews’. Received award and cash prize on 14 May 2015.

NATIONAL Malaysian Institute of Accountants (MIA)

2. Consolation prize (RM500) in MIA’s Articles of Merit Award on Professional Accountants in Business, 2013, for the article entitled ‘SMEs and Taxation: Compliance Issues and Burden in Malaysian Economy’. Received award and cash prize on 22 April 2014.


3.

Excellence Academic Staff Performance Award in 2009 /Anugerah Perkhidmatan Cemerlang

UNIVERSITY Universiti Teknologi MARA

4. First prize (RM3,000) in 3rd Malaysian Outstanding Research paper Award 2009, in Tax category for the article “Self-assessment tax system and compliance complexities: Tax

NATIONAL Malaysian Accounting Research and Education Foundation (MAREF).



Practitioners Perspective”.

5. Gold Award (RM5,000) winner in MIA’s Articles of Merit Award on Professional Accountants in Business, 2008 for the article “Tax Audit Malaysia: Survey Evidence from Professional Accountants in Tax Practice”.


6.

Outstanding Paper Award received at the “Global Conference on Business Environment”, at the Imperial College, South Kensington Campus, 5-7 July 2003

INTERNATIONAL Association of Business and Economics Research, Lynchburg, USA

7. Excellence Academic Staff Performance Award in 1994/Anugerah Perkhidmatan Cemerlang

UNIVERSITY Universiti Teknologi MARA

F. ACTIVE & COMPLETED RESEARCH FUNDING (MOSTI/FRGS & Others)

Research Project Source Total Fund Begin Year End Year

1

Role: Project member Title: Modelling the aged friendly community Index for aging in Place Reference code: FRGS /1/2014/SS05/MMU/01/2 Project leader: Professor Dr. Lai Ming Ming, Multimedia University, Malaysia

Fundamental Research Grant Scheme (FRGS)

RM68,000

1 July 2014 30 June 2016

2

Role:Project member Title: Evaluating the long term care and community support system for an ageing society Ref:ERGS MMUE/120150 Project leader: Profesoor Dr. Lai Ming Ming, Multimedia University, Malaysia

Exploratory Research Grant Scheme (ERGS)

RM75,000

1 August 2012

31 July 2015

3

Role:Project leader Combating Tax evasion and tax Crime: An Empirical analysis Ref: 100-RMI/Gov 16/6/2 (22/2012)

Accounting Research Institute (ARI) & HiCOE, Ministry of Higher Education

RM20,000 1 January 2012

30 June 2013

4.

Role: Project leader International Transfer Pricing audit: An empirical Analysis on Audited Cases Ref: 100-RMI/ARI 16/6/2 (43/2010)

Accounting Research Institute (ARI), HiCOE, Ministry of Higher Education

RM43,500

1 July 2010

31 Dec 2012

5

Role: Project leader Developing a tax education blueprint for non-accounting curriculum in Malaysia Ref:600-RMI/SSP/FRGS

FRGS RM20,000 15 August 2009 to

15 Feb 2012



5/3/Fsp (14/2009)

6.

Role: Project member Tax System for SMEs in Malaysia. Ref: 100-RMI/UM 16/6/2 (21/2009) Research Leader: Assoc Prof Dr. Choong Kwai Fatt, University Malaya

University Malaya Research Grant

RM26,700 1 April 2009

31 March 2010

7

Role: Project member Technology Readiness, Computer Self-efficacy and ICT Usage of Professional Accounting Students Ref: 600-IRDC/SSP 5/3/1348 Research leader: Chong Moi Moi

IRDC/Universiti Teknologi MARA

RM14,800

2005

31 March 2006

8

Role: Project member Tax Education in the era of information communication and technology: technical Vs conceptual Ref: 600-RMI/SSP/DANA 5/3/Dsp (152/2008) Research leader: Nurul Hidayah Ahamad Nawawi, Melaka campus

Dana kecemerlangan, Universiti Teknologi MARA

RM4,150 1 Nov 2008 31 January 2010

G. PUBLICATIONS

a. Publications in International Refereed & Indexed Journals

No Title of Journal Paper Date of publication

Name of Journal/Publisher

ISSN and indexing

1 The Computerized Tax

Decision Aid in Malaysia

Nor Hafizah, Intan Salwani

Mohamed, Lai Ming Ling,

and Nor Balkish Zakaria

2015, 1(1),

page 51-57

International

Academic Research

Journal of Social

Science

2289-8441

2 Main author with Intan

Salwani Mohamed, Lai Ming

Ling, and Nor Balkish

Zakaria

2014, Vol 21, Issue 4, pp.424-432

Journal of Financial Crime http://www.emeraldinsight.com/doi/pdfplus/10.1108/JFC-03-2013-0012

ISSN: 1359-0790, indexed in Scopus

3 Tax non-compliance among SMCs in Malaysia: Tax Audit Evidence. By Nor Azrina Mohd Yusof, Lai Ming Ling, Yap Bee Wah

2014, Vol. 15, Issue 2, pp.215-234

Journal of Applied Accounting Research http://www.emeraldinsight.com/doi/pdfplus/10.1108/JAAR-02-2013-0016

ISSN: 0967-5426. Indexed in Scopus



4 Transfer pricing in Asia-pacific: the case of MNEs in Malaysia Ming Ling, Lai, Muzairi Shaikh Osman, Lin Mei Tan

August, 2013, 28(3),pp.479-498

Australian Tax Forum, published by The Tax Institute, Sydney, Australia, www.taxinsititute.com.au/australiantaxforum

ISSN:0812-695X This journal is indexed in ABDC and ERA, and has been ranked an ‘A’ category journal under the Australian Research Council’s Humanities and Creative Art journal list.

5 Self-assessment System and Tax Compliance Complexities: Tax Practitioners’ Perspectives Lai Ming Ling & Choong Kwai Fatt

2012, 6. pp.1-14

Malayan Law Journal.

ISSN 0025-1283. Available in lexis.nexis.com. This journal is indexed in ERA

6 Small Business Enterprises And Taxation: A Case Study Of Corporate Clients Of A Tax Firm. Lai Ming Ling and Mazrayahaney Zainal Abidin

2011, Volume, 15, Special Issue, No. 1, pp.11-24.

Academy of Accounting and Financial Studies Journal., USA.

ISSN: 1096-3685. This journal is indexed in Scopus.

7 Integrating ICT skills and tax software in tax education: A survey of Malaysian tax practitioners’ perspectives Ming Ling, Lai & Nurul Hidayah Ahamad Nawawi

2010, Volume 27, Issue 5, pp.303-317

Campus –Wide Information Systems, Emerald Group Publishing Limited, United Kingdom

ISSN: 1065-0741. This journal is indexed in Scopus.

8 Motivators, Barriers and Concerns in Adoption of electronic filing systems: survey Evidence from Malaysian Professional Accountants Ming Ling Lai & Choong Kwai Fatt

2010, Volume 7, Issue 4, pp.562-567

American Journal of Applied Sciences.

ISSN 1546-9239 This journal is indexed in Scopus

9 Salaried Taxpayers and Electronic Tax Filing System: survey Evidence Mohammad Radzi Idris & Lai Ming Ling

2010, Volume 5, pp.79-63


ISSN 0025-1283. Available in lexis.nexis.com. This journal is indexed in ERA

10 Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence By Anis Barieyah, Mat Bahri & Lai, Ming Ling

2009, Volume 7, No.1, pp, 37-51

Journal of Financial Reporting and Accounting. Available in Emerald Group Publishing Limited, Untied Kingdom http://www.emeraldinsight.com/jfra.htm.

ISSN1985-2517. This journal is indexed in ERA

11 Managing Money and Retirement Planning:

2009, volume 14 (3), pp.282-

Pensions: An International

ISSN: 1478-5315 Indexed in

http://www.taxinsititute.com.au/australiantaxforum



http://www.emeraldinsight.com/jfra.htm




Academics’ Perspectives Lai Ming Ming, Lai Ming Ling and Lau Siok Hwa

292 Journal. Scopus.

12 Hawkers and Self-assessment Tax System: Survey Evidence from Malaysia. Choong Kwai Fatt, Lai Ming Ling and Ng Kok Thye

2008, Nov-Dec, 9-24


ISSN 0025-1283. Indexed in ERA. Available in lexis.nexis.com.

13 Tax Audit and Tax Evasion under the Self Assessment System: Survey Evidence in Malaysia. Choong Kwai Fatt and Lai Ming Ling

2008, March-April, pp. 65-74


ISSN 0025-1283. Indexed in ERA. Available in lexis.nexis.com.

14 Technology Readiness, internet self-efficacy and computing experience of professional accounting students By Lai Ming Ling

2008, 25(1), pp.18-29.

Campus-wide Information Systems, Emerald Group Publishing Limited.

ISSN 1065-0741. Indexed in Scopus. Available at www.emeraldinsight.com/1065-0741.htm

15 Professional Students’ Technology Readiness, Prior ICT Experience and Acceptance of an E-Learning System. By Lai Ming Ling and Chong Moi Moi

Malayan Accounting Review.

2007, 6(1), pp.85-100

ISSN: 1675-4077. Indexed in ERA. Available in Ebscohost Publishing database.

16 Taxation and Technology: Technology Readiness of Malaysian Tax Officers in Petaling Jaya Branch. By Lai Ming Ling and Izlawanie Muhammad

Journal of Financial Reporting and Accounting.

2006, 4(1), pp.147-163

ISSN1985-2517. Indexed in ERA. Available in Emerald at http://www.emeraldinsight.com/jfra.htm

17 Towards Goods and Service Tax in Malaysia: A Preliminary Study By Choong Kwai Fatt and Lai Ming Ling

Global Business & Economics Anthology, 2006, USA.

December, 2006, Volume, I, pp.75-86

ISSN: 1553 1392 Indexed in ERA

18 Tax Practitioners and Electronic Filing System: An Empirical Analysis. By Lai Ming Ling, Siti Normala Sheikh-Obid and Ahamed Kameel Meera.

Academy of Accounting and Financial Studies Journal, a publication of Allied Academies, Inc. USA.

2005, 9(1), pp. 93-107

ISSN: 1096-3685 Indexed in Scopus. In ProQuest ABI/Inform

19 Towards An Electronic Filing System: A Malaysian Survey. By Lai Ming Ling, Siti Normala Sheikh-Obid and Ahamed Kameel Meera

e-Journal of Tax Research, a publication of Australian Taxation Studies

2004, 1(2), pp. 100-112

ISSN: 1448-2398. Indexed in ERA and ABDC. Available at www.atax.unsw.edu.au/ejtr/content/iss

http://www.emeraldinsight.com/1065-0741.htm





http://www.atax.unsw.edu.au/ejtr/content/issues/.../paper3_v2n1.pdf

http://www.atax.unsw.edu.au/ejtr/content/issues/.../paper3_v2n1.pdf



Program, University of New South Wales, Sydney, Australia.

ues/.../paper3_v2n1.pdf

20 Tax Practitioners' Acceptance of the Electronic Filing System: An Empirical Test Using Structural Equation Modelling. By Lai Ming Ling, Siti Normala Sheikh Obid, Norizan Mohd Kassim and Ahamed Kameel Meera.

Global Business & Economics Review-Anthology 2004, a publication of Business & Economics Society International, USA.

2004, pp.88-103 ISSN: 1553 1392. Indexed in ERA

21 Are Malaysian Investors Rational? By Lai, Ming-Ming, Low, K.L.T and Lai Ming-Ling

The Journal of Psychology and Financial Markets, USA.

2001, 2(4), pp. 209-214.

ISSN:1520-8834 (This journal is indexed in Scopus and ERA)

b. Publications in the Professional Journals

Title of Journal Paper Publications Year of publication

Contribution

1. Electronic Tax Filing System: Benefits and Barriers to Adoption of System By Lai Ming Ling

The Chartered Secretary Malaysia (Journal of the Malaysian Institute of Chartered Secretaries and Administrators (MAICSA)

July/August 2006, pp.14-16

Main author (100%)

2 Towards An Electronic Filing System: Tax Practitioners’ Response and Compliance Considerations By Lai Ming Ling

Accountant Today, Journal of Malaysian Institute of Accountants (MIA)

May 2006, pp.40-41

Main author (100%)

3. Malaysian In-house Corporate Tax Preparers and the Electronic Tax Filing System By Lai Ming Ling

Tax Nasional, Journal of Malaysian Institute of Taxation(MIT)

2006, 1st Quarter, Volume 15, pp.20-25

Main author (100%)

4 Towards Electronic Tax Filing Systems: Technology Readiness and Responses of Malaysian Tax Practitioners By Lai Ming Ling, Siti Normala Sheikh-Obid and Ahamed Kameel Meera

Tax Nasional, Journal of Malaysian Institute of Taxation (MIT)

2005, 1st Quarter, Volume 13, pp. 16-23.

Main author, co-authors are my supervisors



5 Toward Electronic Filing System By Lai Ming-Ling

Akauntan Nasional (Journal of Malaysian Institute of Accountants)

April 2002, 15(3): 28-33

Main author (100%)

6 Positive Accounting Theory By Lai Ming-Ling


August 2001, 14(8): 18-22

Main author (100%)

7 Let’s surf for the Tax User By Lai Ming-Ling


June 2001, 14(6): .37-39

Main author (100%)

8 A Quick Understanding of the Notion of Sustainable Development By Lai Ming-Ling

Akauntan Nasional (Journal of the Malaysian Institute of Accountants)

April 2000, 13(4): 30-33.

Main author (100%)

c. Conference paper indexed in SCOPUS, IEEE and Thomson Scientific

No Title of paper Date and place of conference

Name of conference and organizer

ISBN Page no

1 Predicators of life satisfaction: perspectives from Malaysian elderly Shi-Ying, Lein, Ming Ming Lai, Siok Hua Lau, Ming Ling, Lai

18-21 June 2014, Taipei, TAIWAN

The 9th World Conference of Gerontechnology (ISG 2014)

http://isg2014.org/

243

2 Determinants of aged friendly community Ming Ming, Lai ,Shi-Ying, Lein, Siok Hua Lau, Ming Ling, Lai

18-21 June 2014, Taipei, TAIWAN

The 9th World Conference of Gerontechnology (ISG 2014)

http://isg2014.org/

228

3 Examining corporate tax evaders: evidence from finalized audited cases Lai, Ming Ling., Zalilawati, Y., Normah, O., Norashikin, A. A., & Yap, Bee Wah.

13-14 June 2013, Scandic Front Hotel, Copenhagen, Denmark

International Conference on Accounting, Economics and Management, World Academy of Science, Engineering and Technology,

2010-376X (Indexed in Scopus and IEEE)

Issue78, 2103, pp.576-580

4 Tax non-compliance: Evidence from finalized corporate tax audited cases in 2010. Nor Azrina, M. Y., Lai Ming Ling & Yap Bee Wah

21-22 May 2012, Melaka, Malaysia

2012 International Conference on Innovation, Management and Technology Research. Hosted by the Global Entrepreneurship Research and Innovation Center, Universiti Malaysia Kelantan, Equatorial Hotel, Melaka.

978-146730655-3 (Indexed in Scopus and IEEE)

694-698



5 Tax Education in Distance Learning Program: A Preliminary Study Zalilawati Yaacob and Lai Ming Ling

5-6 December 2011, Parkroyal Hotel, Penang, Malaysia

2011 IEEE Colloquium on Humanities, Science and Engineering Research

978-146730019-3. (Indexed in Scopus and IEEE)

780-784

6 Undergraduate Tax Education in the New Millennium: Technical Vs. Conceptual. Malaysia Nurul Hidayah Ahmad Nawawi and Lai Ming Ling (2010).

5-7 December, 2010, at Seri Pacific hotel, Kuala Lumpur, Malaysia

2010 International Conference on Scientific and Social Science Research (CSSR 2010) - Frontier Educational Methods.

978-142448986-2 [Indexed in Thomsom web of science ISI Proceeding].

602-606

7 Life-Long Education and Financial Planning of Graduate Students: Evidence from Malaysia Ming-Ming Lai, Siok-Hwa Lau, Ming-Ling Lai

22-24 June, 2010 Golden Jade Sunshine Hotel, Shanghai, China.

The 2010 International Conference on Education Technology and Computer. (ICETC).

976-1-4244636-8-8 [Indexed in Thomsom web of science ISI Proceeding]

vV2251-v2254

8 Electronic tax filing system: Taxpayers’ Perspectives Lai Ming Ling & Choong Kwai Fatt

31 May-1 June 2008 Wuhan, China. [Indexed in Thomsom web of science ISI Proceeding].

The Seventh Wuhan International Conference on E-Business: Unlocking the Full Potential of Global Technology.

978-0-9800510-0-1 [Indexed in Thomsom web of science ISI Proceeding]

338-344

d. Other conference papers presented

No Title of Conference Paper

Conference name Date Contribution

1 High Income Individuals

And Tax Malfeasance In

Malaysia: Findings From

Tax Investigation

36th

Commonwealth

Association of Tax

Administrators (CATA)

Annual Technical

Conference 2015.

Hosted by The Inland

Revenue Board of

Malaysia

16-20 November

2015, Hotel

Equatorial Melaka,

Malaysia

Presented by my PhD’s student Rasyidah Che Rosli

2 Determinants of Tax

Non-Compliance 0f High

Income Individuals In

Malaysia: Tax Audit

Evidence

Tax Research Network

(TRN) conference

2015. Hosted by

University of Hull,

United Kingdom

8-10 September

2015, University

of Hull, United

Kingdom


3 Tax Non-compliance of High Income Individuals in Malaysia: Evidence from resolved audit cases

The Australian Tax Teacher Association Conference (ATTA), University of Adelaide, South Australia

19-21 January 2015


4 Tax Non-compliance of Annual conference of 4-6 October, 2014 Presented by



High income individuals in Malaysia: Empirical analysis of archival data and elite interviews

American Accounting Association, 2014, Albany New York,

my PhD’s student Rasyidah Che Rosli

5 Academics and taxation: survey evidence Norhusnaida Che Hussain and Lai Ming Ling

International conference on Business, Accounting, Finance and Economics (BAFE) 2013, organized by Univerity Tunku Abdul Rahman.

4 October 2013 Presented by my Master’s student Norhusnaida Che Hussain

6 Tax Noncompliance among small and medium enterprises in Malaysia: Tax Audit Evidence Nor Azrina Mohd Yusof @ Ghani, Lai Ming Ling and Yap Bee Wah

The Australian Tax Teacher Association Conference (ATTA), Auckland, New Zealand

23-25 January, 2013.

Presented by my PhD’s student Nor Azrina Mohd Yusof

7 Proposing a tax education blueprint for non-accounting Curriculum Lai Ming Ling, Yaacob Zalilawati and Mahat Mohd Amran

13th Asian Accounting Academics Association conference, university of Kyoto, Japan.

9-12 November, 2012

Project leader and presenter

8 An integrative model in predicting corporate tax fraud. Nor Azrina, M. Y., & Lai Ming Ling

5th Global Business and Social Science Research Conference. Hosted by World Business Institute, Australia, at the Radisson Blue Hotel, Chaoyang District, Beijing, China.

25-26 June 2012.

Presented by my PhD’s student Nor Azrina Mohd Yusof

9 Tax education for Non-accounting Undergraduates: a Preliminary Study Zalilawati Yaacob and Lai Ming Ling

2nd Accounting Research & Education conference, hosted by Accounting Research Institute and Faculty of Accountancy, at Menara SAAS, Unviersiti Teknologi MARA

21-23 Feb 2012 Presented by my Master’s student Zalilawati Yaacob

10 Undergoing Tax Audit: A preliminary investigation on the experiences of Tax Practitioners in Malaysia Zafiruddin Baharom Lai Ming Ling

2nd Accounting Research & Education conference, hosted by Accounting Research Institute and Faculty of Accountancy, Menara SAAS, Unviersiti Teknologi MARA

21-23 February 2012

Presented by my Master’s student Zafiruddin Baharom



11 International Transfer Pricing Audits: An Evidence Based Analysis Lai Ming Ling and Muzairi Sheikh Osman

The 19th Annual conference eon Pacific Basin Finance, Economics, Accounting and Management

8 & 9 July, 2011, The grand Hotel, Taipei R.O.C.

Main author and presented

12 Featuring tax education in non-accounting curriculum: survey evidence Mohd Amran Mahat and Lai Ming Ling

2nd International Accounting & Business Conference 2011, The Puteri Pacific, Johor, Malaysia

16-17 February 2011

Presented by my Master’s student Mohd Amran

13 Undergraduate Tax Education in the New Millennium: Technical Vs. Conceptual. Malaysia Nurul Hidayah Ahmad Nawawi and Lai Ming Ling (2010).

2010 International Conference on Scientific and Social Science Research (CSSR 2010) - Frontier Educational Methods., Seri Pacific hotel, Kuala Lumpur

5-7 December, 2010

Presented by my Master’s student Nurul Hidayah

14 Self-assessment Tax System and Compliance Complexities: Tax Practitioners’ Perspectives Lai Ming Ling and Choong Kwai Fatt

Oxford Business and Economic Conference, St Hugh’s College, Oxford University, United Kingdom.

24-26 June 2009 Main author and presenter

15 Hawkers and Self-assessment Tax System: Survey Evidence from Malaysia. By Choong Kwai Fatt, Lai Ming Ling & Ng Kok Thye

8th Global Conference on Business & Economics, Florence, Italy.

18-19 October 2008

Co-author. Presented by Assoc Prof. Dr. Choong Kwai Fatt

16 Embracing Electronic Tax Filing: Survey Evidence from Members of Malaysian Institute of Taxation. Paper presented at the Fatimah Alwi & Lai Ming Ling

International Accounting and Business Conference, Johore Bahru, Malaysia,

18-19 August, 2008.

Presented by my Master’s student Fatimah Alwi

17 Tax Practitioners' perceptions on Tax Audit and Tax Evasion: Survey Evidence in Malaysia. Choong, Kwai Fatt & Lai Ming Ling

The 8th International Busienss Research Conference, Corown Plaza Hotel, Dubai, UAE

27-28 March 2008, Co-author. Presented by Assoc Prof. Dr. Choong Kwai Fatt

18 Money Attitudes and Retirement of Academics in Higher Education: survey Evidence from Malaysia. By Lai Ming Ming, Lau Siok Hwa, Lai Ming Ling

International Human Resource Conference, Talinn, Estonia. {ISI proceeding}

12-15 June 2007

Co-author. Presented by co-author Ms Lau Siok Hwa from Multimedia University



19 Taxation and Technology: Technology Readiness of Malaysian Tax Officers By Lai Ming Ling and Izlawanie Muhammad

2006 Business & Economics Society International Conference, Florence, Italy

15-19 July 2006

Main author and presenter

20 Towards Goods and Service Tax in Malaysia: A Preliminary Study By Choong Kwai Fatt and Lai Ming Ling

2006 Business & Economics Society International Conference, Florence, Italy

15-19 July 2006

Co-author and presenter

21 In-house corporate tax preparers and the electronic tax filing system By Lai Ming Ling

Asian Accounting Academic Association, 6th Annual Conference , hosted by Corporate Governance Research Centre, UiTM and The Association of International Accountants, Berjaya Times Square, Kuala Lumpur, Malaysia

15-17 Nov, 2005

Main author (100%) Presenter and Discussant of two conference papers

22 Tax practitioners' acceptance of the electronic filing system: An empirical test using structural equation modeling. By Lai, Ming-Ling., Sheikh Obid, S.N., Mohd Kassim, and Meera A.K.

Business & Economics Society International 2004 Conference, hosted by Business & Economic Society International, at the Island of Rhodes, Greece.

19-22 July, 2004.

Main author Presenter, Session chair and Discussant of one conference paper.

23 Towards electronic filing system: An empirical analysis pertaining to Malaysian Tax compliance Environment By Sheikh Obid, Lai, Ming-Ling and Meera, A.K.

Information Technology in Regional Areas (ITira) 2003 conference, hosted by Central Queensland University, Australia at the Rydges Oasis Resort, Queensland, Australia.

15-17 December, 2003.

Main author of the paper but presented by supervisor Dr. Siti Normala

24 Technology beliefs and acceptance of Malaysian tax practitioners: Survey evidence. By Lai, Ming-Ling, Sheikh Obid, and Meera, A.K. *This paper won the Outstanding paper/Best paper award under Accounting session at the conference.

Global Conference on Business Environment, hosted by International Journal of Business & Economics, Lynchburg, VA 24501, at the Imperial College, South Kensington Campus, London ISSN 1543-1614

4-7 July, 2003 Main author (100%) and presenter Paper discussant

25 Technology readiness and usage intentions of Malaysian tax practitioners towards the

Asia-Pacific Business Environment: Innovative Responses to Regional Issues,

21-22 January, 2003.

Main author (100%) and presenter



electronic filing system: Empirical evidence. By Lai, Ming-Ling, Sheikh Obid, S.N. and Ahamed Kameel Meera

hosted by Faculty of Business Management, Universiti Teknologi MARA and Auckland University of Technology, New Zealand, at Concorde Hotel, Shah Alam.

H. EDITORIAL ACTIVITIES (2007-2015)

Journal/Chapter in Books/Anthology

Publisher Period Role

1 Asian Journal of Business and Accounting ISSN 2041-8744. This journal is indexed in Scopus

Faculty of Business & Accountancy, University of Malaya

28 Jan 2015- 23 Feb 2015

Ad hoc Reviewer

2 Journal of Financial Reporting and Accounting. ISSN:1985-2517 http://www.emeraldinsight.com/jfra.htm This journal is indexed in ERA

Emerald Group Publishing Limited, United Kingdom

1 August 2014 to present

Reviewer

3 Journal of Financial Reporting and Accounting. ISSN:1985-2517 http://www.emeraldinsight.com/jfra.htm This journal is indexed in ERA

Emerald Group Publishing Limited, United Kingdom

1 September 2011 to 31 July 2014

Associate editor

4 Asian Journal Of Accounting and Governance ISSN 2180-3838

Faculty of Economics and Business, Universiti Kebangsaan Malaysia

9 Dec 2011- 31 Dec 2012

Ad hoc Reviewer

5 Asian Journal of Business and Accounting ISSN 2041-8744. This journal is indexed in Scopus

Faculty of Business & Accountancy, University of Malaya

28 Feb 2012- 31 Dev 2012

Ad hoc Reviewer

6 Essays in Taxation Pusat Pernerbitan Universiti (UPENA), UiTM & now is known as UiTM Press

2012 Editor

7 Journal of Financial Reporting and Accounting. ISSN : 1985-2517 http://www.emeraldinsight.com/jfra.htm

Emerald Group Publishing Limited, United Kingdom (Note: Emerald acquired JFRA on 31 August 2008)

1 September 2008 to 30 September 2011

Managing editor

8 Journal of Financial Reporting and Accounting (JFRA) ISSN : 1985-2517

Accounting Research Institute, UiTM-ACCA, Financial Reporting Research Centre, UiTM

1 September 2007 to 31 August 2008

Managing editor









I. CONSULTANCY AND OTHER APPOINTMENTS

i. Appointed as Reviewer of research grant at University level (Penilai Geran Penyelidikan

Peringkat Universiti session 2015-2016, by Dean, Prof. Dr Rozainun Abdul Aziz, letter dated

2 April 2015.

ii. Appointed as external examiner for PhD thesis by International Islamic University Malaysia on 28 October 2014, Viva on 27 March 2015.

iii. Appointed as Tax Examiner for Certified Financial Planning examination Module 3 “Tax Planning”, by Financial Planning Association of Malaysia (on 19 November, 2008). With written approval from Dean of Faculty of Accountancy and Tan Sri Vice Chancellor, Universiti Teknologi MARA.

iv. Appointed as Consultant for Project program CIMA at Malaysian Airport Holding, with the approval of Research Management Institute (RMI), Universiti Teknologi MARA, letter from RMI dated 9 June 2009 is referred.

v. Appointed as Panel ‘Penilaian untuk Projek Penyelidikan Dana Kecemerlangan UiTM (Dana KCM) Fasa 03/2008’, by Prof Dr. Azni Zain Ahmed, Vice Chancellor, Institute of Research, Development and Commercialization, Universiti Teknologi MARA, 17 October 2008.

vi. Appointed as a judge for Inventions, Innovations and Designs (IID 2007), Universiti Teknologi MARA by Prof Dr. Azni Zain Ahmed, Vice Chancellor, Institute of Research, Development and Commercialization, Universiti Teknologi MARA, 3 January 2007.

Documents

LAI MING LING (DR) A. BASIC PROFILE Associate Professor (DM54) · 2015-12-09 · MyRACV/2015 (Lai ML) Associate Professor Dr. Lai Ming Ling Page 1 LAI MING LING (DR) Faculty : Faculty