BIOGRAPHY
Mohammed Abdullahi Umar holds a PhD from the University Utara Malaysia. His area of specialization is accounting and taxation, especially taxation in developing countries. Prior to the PhD, he had earlier education (MBA and B.Sc) in Nigeria. He was a Visiting Scholar at the Tax Administration Research Centre, University of Exeter, United Kingdom in 2017 and he is also an Associate Research Fellow of the centre. He has great passion for taxation in developing countries and has published widely on this topic. Additionally, he has numerous ongoing research projects in taxation. He has extensive teaching experience in Nigeria and Malaysia. He is passionate about teaching accounting and currently exploring accounting education as a secondary research interest. He is a Chartered Global Management Accountant and Associate of the Chartered Institute of Management Accountants, United Kingdom.
EDUCATION
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Doctorate Degree, PhD Accounting, Accounting, Universiti Utara Malaysia, 2017
RESEARCH AREAS
- Taxation in developing countries
- Accounting education
- Public sector Accounting and Corruption in developing countries
RECENT PUBLICATIONS
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(2020). "• Why information technology is constrained in tackling tax noncompliance in developing countries: Nigerian tax administrators’ perspectives". Co-Authors: Abdulsalam Masud. Emerald/Accounting Research Journal. 33. 307
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(2019). "Public governance quality and tax compliance behavior in developing countries:The mediating role of socioeconomic condition". Co-Authors: Chek Derashid; Idawati Ibrahim, Zainol Biden. Emerald, International Journal of social Economics. 46. 338
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(2019). " Structural Effects of Trust in E-Filing Software on E-Filing Acceptance in Services Sector, ". Co-Authors: Abdulsam Masud. IGI/International Journal of enterprise Information System. 15. 19
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(2017). "The challenges of tax administration in developing countries: insights from the 2017 TARC workshop". Co-Authors: Nyende Festo Tusubira. University of Exeter, United Kingdom. 3. 108
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(2017). "• What is wrong with the fiscal social contract of taxation in developing countries: a dialogue with self-employed businessmen in Nigeria". Co-Authors: Chek Derashed; Idawati Ibrahim. Sage Publications. 12. 1
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(2016). "Income tax noncompliance and the moderating effect of public governance quality: A suggested framework.". Co-Authors: Chek Derashid. Ritctmann Publishers/Mediterranean Journal of Social Sciences. 7. 13
