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Home > Curtin Malaysia > Faculty of Business > Departments > Department of Accounting, Finance and Economics > Dr Abba Ya’u Roni

Dr Abba Ya’u Roni

Abba Yau

Lecturer, Accounting, Finance & Economics Department

Location: Room 43, Heron 2
Office No: +60 85 630 100 ext. 2740
Email: abba.yau@curtin.edu.my

Academic qualifications

PhD in Accounting, Universiti Utara Malaysia, Malaysia, 2020
Master of Science International Accounting, Universiti Utara Malaysia, Malaysia, 2017
Master in Business Administration (MBA), Bayero University, Kano, Nigeria, 2013
Bachelor of Science Accounting, Bayero University, Kano, Nigeria, 2010

Employment history

  • Lecturer, Department of Accounting, Finance and Economics, Faculty of Business, Curtin University Malaysia, August 2022 – present
  • Lecturer I, Hussaini Adamu Federal Polytechnic Kazaure, 2021
  • Lecturer II, Hussaini Adamu Federal Polytechnic Kazaure, 2019-2021
  • Lecturer III, Hussaini Adamu Federal Polytechnic Kazaure, 2016-2018
  • Associate lecturer, Hussaini Adamu Federal Polytechnic Kazaure, 2013-2015
  • Finance officer, World Bank Assisted Science Technology Education Post Basic (STEP-B), 2008-2013
  • Head of Personnel cost, Hussaini Adamu Federal Polytechnic Kazaure, 2008-2011

Publications

Academic journal articles

  • Ya’u, A., Saad, N., & Mas’ ud, A. (2020). Validating oil and gas royalty rate measurement scale: evidence from Nigeria. International Journal of Energy Sector Management 14 (3) 653-666. (ISI/scopus).
  • Ya’u, A., Saad, N. and Mas’ud, A. (2020), “Effects of economic deterrence variables and royalty rates on petroleum profit tax compliance in Nigeria: an empirical analysis”, International Journal of Energy Sector Management, Vol. 14 No. 6, pp. 1275-1296. https://doi.org/10.1108/IJESM-12-2019-0011. (ISI/scopus).
  • Ya’u, A., Saad, N., Mas’ud, A. (2019). Determinants of Petroleum Profit Tax Compliance Among Oil Companies: A Proposed Model. International Journal of Advanced Science and Technology 28(20), pp. 161-173 (SCUPOS).
  • Ya’u, A., Saad, N., Mas’ud, A. (2020). Validating the Effects of Environmental Regulations Compliance Scale: Evidence from Nigerian Oil and Gas Industry. Environmental Science and Pollution Research (ISI/ Scopus). https://rdcu.be/caL0l DOI: 10.1007/s11356-020-11608-z.
  • Ya’u, A. Kurawa, N.S., Badamasi, N. (2020). Effect of Exchange Fairness and Trust in Authority on Voluntary Tax Compliance in Jigawa State Nigeria. Yobe Journal of Economics, Yobe State University Damaturu.
  • Ya’u, A., Saad, N. Kurawa, N.S., Badamasi, N. (2020). Horizontal Fairness and Trust on Voluntary Tax Compliance of Micro Enterprises in Jigawa State, Nigeria. Journal of Management Science Kaduna State University.
  • Ya’u, A. Kurawa, N.S., Badamasi, N. (2020). The mediating Role of Tax Knowledge on the Relationship Between Tax Complexity, Tax Agents, Tax Audit and Petroleum Profit Tax Evasion. A Conceptual Framework. Gusau Journal of Accounting and Finance, Vol 1, No 1 2020.
  • Ya’u, A., Saad, N., (2020). Bibliometric Analysis of Published Literature on Taxation in Malaysia, Based on Scopus Database. Journal of Business, Management and Accounting Vol 11(1), 59-89. (UUM journal) http://e-journal.uum.edu.my/index.php/jbma/article/view/jbma2021.11.1.4/3150
  • Ya’u, A., Saad, N., Badamasi, N. (2020). Effects of Vertical Fairness, Trust in Authority on Voluntary Tax Compliance in Jigawa State Nigeria. Lapai International Journal of Administration (LIJAD) volume3 number2 June 2020, 35-54 ISSN 2616-1346.
  • Ya’u, A., Saad, N., Badamasi, N. (2020). Effects of Tax Administrative Fairness and Trust in Authority on Voluntary Tax Compliance Amongst Owners-Managers of Micro Enterprises in Nigeria. Journal of Accounting and Finance. Volume 1 Issue 1 April, 145-162. ATBUJA, 14.
  • Ya’u, A., Saad, N., Badamasi, N. (2020). Effect of General Fairness and Trust in Authority on Voluntary Tax Compliance of Micro Enterprises in Nigeria. Ilorin Journal of Accounting, University of Ilorin, Nigeria. Vol 7 No. 1.
  • Ya’u, A., Sabo, N. K., & Badamasi, N. (2020). Effect of Corporate Tax Compliance Variables on Petroleum Profit Tax Compliance in Nigeria, the Mediating Effect of Tax Complexity: A Proposed Framework. International Journal of Intellectual Discourse (IJID), 3(1). http://www.basugijid.com/public/uploads/16.pdf.
  • Ya’u,  A.,  Saad,  N.,  &  Mas’ud,  A. (2020). Developing a Measurement Scale for Assessing the Efficiency of Tax Administration Among Oil and Gas Companies in Nigeria. Malaysian Management Journal, 24(July), 57-76. http://e-journal.uum.edu.my/index.php/mmj/article/view/7602/2474.
  • Ya’u, A., Saad, N., Mas’ud, A. (2019). Effect of Tax Rates, Penalty Rate, Detection Probability, Cost of Compliance, Royalty Rates, Environmental Regulations, and Petroleum Profit Tax Compliance the Moderating Role of Trust in Government: A Conceptual Framework. Journal of Business, Management and Accounting. Volume 9 No. 2, July 2019. http://imbre.uum.edu.my/images/JBMAVOL9NO2/5.pdf
  • Ya’u, A., Saad, N. (2019). Fairness Perceptions and Voluntary Tax Compliance in Nigeria: The Moderating Role of Trust. Global Business Management Review. 11(1) 54-76, 2019. http://oyagsb.uum.edu.my/GBMR
  • Ya’u, A, Saad, N, (2018) Trust as Moderating Variable in the Relationship between Fairness Perception and Voluntary Tax Compliance in Nigeria: A Theoretical Framework. Journal of Advanced Research in Business and Management. Studies. http://www.akademiabaru.com/doc/ARBMSV10_N1_P28_39.pdf
  • Ya’u A, Pantamee, A.A, (2018) Effect of Board Size and Board Composition on Firm Performance in Nigerian Petroleum Marketing Industry” Journal of Advanced Research in Social and Behavioral Sciences. http://www.akademiabaru.com/doc/ARSBSV10_N2_P131_143.pdf

Conference proceedings and presentations

  • Ya’u, A., Saad, N., Mas’ud, A. (2019). A Reliable and Valid Measurements Scale for Assessing the Effectiveness of Tax Administration Efficiency on Oil and Gas Companies: Evidence from Nigeria. International Conference on Business Management. Universiti Sultan Zainal Abidin (UniSZA), Terengganu, Malaysia December 18 –19, 2019.
  • Ya’u, A., Saad, N., Mas’ud, A. (2019). Validating Environmental Regulations Compliance Scale: Evidence from Nigerian Oil and Gas Industry. The International Conference on Business Management & Accounting, Engineering, And Humanities 2019 29-30 November 2019, Universiti Malaysia Perlis, Malaysia.
  • Ya’u, A., Saad, N., Mas’ud, A. (2019). The Mediating Effect of Tax Complexity on the Relationship Between Tax Knowledge, Tax Agents and Petroleum Profit Tax Compliance Among Oil Companies: A Theoretical Framework. International Conference on Business, Economic and Management. University Utara Malaysia (UUM). 26th-27th November 2019.
  • Ya’u A., Saad, N., Mas’ud., A., (2019) Validating Oil and Gas Royalty Rate Measurement Scale: Evidence from Nigeria. International Conference on Accounting and Management (ICAM). Universiti Teknologi MARA Malaysia (UITM). 5 – 6 November 2019
  • Ya’u, A. (2019). Application of Deterrence Approach for Environmental Restoration in Ogoniland: A Proposed Framework. The 2nd International Conference on Humanities (ICH2019). School of Humanities University Sains Malaysia (USM). 30-31 October 2019.
  • Ya’u, A., Saad, N., Mas’ud, A. (2019). The Moderating Effect of Trust in Authority on the Relationship between Tax Rates, Penalty, Detection Probability, Cost of Compliance, Royalty Rates, Environmental Regulations and Petroleum Profit Tax Compliance: A Theoretical Framework. USM-International Conference on Social Sciences 2019 (USM-ICOSS 2019). School of Social Sciences, University Sains Malaysia (USM). 21th-23th August 2019.
  • Ya’u, A., Saad, N., Mas’ud, A. (2019). Determinants of Petroleum Profit Tax Compliance Among Oil Companies: A Proposed Model for Nigeria. 1st International Scholars Conference, University Utara Malaysia (UUM). 26th-28th June 2019.

Research funds/grants

Graduate Research Assistance (GRA) Universiti Utara Malaysia (2019- February 2020) Grant number Kod S/O: 13804. Research title: Cooperative Tax Compliance Framework for Malaysian Tax Authority

Reviewer for journals

  • Journal of Advanced Research in Business and Management Studies (ARBMS).
  • Journal of Accounting Auditing and Taxation
  • International Journal of Business Information System

Awards

Best paper award at the International Conference on Business Management. Universiti Sultan Zainal Abidin (UniSZA), Terengganu, Malaysia December 18 –19, 2019.

Professional certificate/membership

  • Member research committee appointed by the Institute of Chartered Accountants of Nigeria (ICAN).
  • Member research and publication committee, college of arts and management studies, Hussaini Adamu Federal Polytechnic, Kazaure, Jigawa State.
  • Institute of Chartered Accountants of Nigeria (ICAN) – membership number 045086
  • Nigerian Institute of Management Chartered (NIM) – membership number 189764
  • Association of Chartered Certified Accountants (ACCA Reg No. 4354330) (in view).
  • Member Nigerian Chartered Institute of Taxation (In view).