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Dr Zubaidah Ismail

Senior Lecturer

Contact Information Telephone: +61 8 6304 2256, Email:, Campus: Joondalup, Room: JO2.454A
Staff Member Details
Telephone: +61 8 6304 2256
Campus: Joondalup  
Room: JO2.454A  


Dr Zubaidah Ismail is a Senior Lecturer in the School of Business and Law, and a Member of the School's Centre for Innovative Practice.


Tuesday and Wednesday 9.30am to 2.30pm

Current teaching

  • Cost Accounting II


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

Awards and recognition

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

Research areas and interests

  • Financial statement disclosure including corporate social responsibility disclosures
  • Corporate governance and auditing research
  • Behavioural research
  • Managerial accounting


  • 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.

Recent Publications (within the last five years)

Journal Articles

  • 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, DOI: 10.1108/JFC-04-2018-0035.
  • 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, DOI: 10.1108/JFC-10-2017-0099.
  • 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, United Kingdom, DOI: 10.1111/ijau.12124.
  • Nor, M., Smith, M., Ismail, Z., Taha, R., (2017), The effect of time budget pressure on auditors' behaviour. Advanced Science Letters, 23(1), 356-360, DOI: 10.1166/asl.2017.7185.
  • 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, Universiti Putra Malaysia.

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, Singapore, Springer.

Research Student Supervision

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,  Corporate governance, board ethical commitment and corporate performance of Malaysian listed companies
  • Doctor of Philosophy,  Corporate governance, conservatism and firm performance: Evidence from China
  • Doctor of Philosophy,  "The effect of ownership concentration, board of directors, audit committee and ethnicity on conservative accounting: Malaysian evidence"
  • 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

Co-principal Supervisor

  • 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
  • Doctor of Philosophy,  Non-financial performance disclosure by Australian listed companies

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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