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Staff Profile

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Dr Nivakan Sritharan

Lecturer
PhD (UNIMAS), M. Sc. (UNIMAS), B. Bus (SUTS)

Faculty of Business, Design and Arts

Office No:+60 82 260 892
Fax No:+60 82 260 815
Room No: B333
Email: nsritharan@swinburne.edu.my
Google Scholar    Scopus    ORCID

Biography

Dr Nivakan Sritharan is a lecturer at the Faculty of Business, Design, and Arts at SUTS. He specializes in accounting and business digitalization. Before joining Swinburne Sarawak as a lecturer, Dr Nivakan earned his Bachelor’s degree in Accounting from Swinburne Sarawak and his Master of Science degree, as well as his PhD, from University Malaysia Sarawak (UNIMAS).

While studying at Swinburne Sarawak, he worked as a peer-tutor for accounting subjects and also served as a facilitator of learning at the Faculty of Economics and Business, UNIMAS for an Accounting Boot Camp.

Dr Nivakan has conducted extensive research in Behavioural Accounting Research (BAR) and has published numerous journal articles indexed in Scopus, ABDC, ERA, and Google Scholar. He also served as a Graduate Research Assistant (GRA) for a project funded by the Fundamental Research Grant Scheme (FRGS) under the supervision of his Project Supervisor while pursuing his master’s degree.

Dr Nivakan represented UNIMAS in the national level 3-Minute Thesis Competition (3 MTC) and became a semi-finalist in the social science category. During his postgraduate studies, he was awarded the title of Best International Student “Pelajar Antarabangsa Terbaik” by the University Malaysia Sarawak (UNIMAS). Dr Nivakan is a member of the Malaysian Accounting Association (MAS) and also acts as a reviewer for a journal indexed by Scopus.

Research Interests

  • Behavioural Accounting Research (BAR)
  • Taxation
  • Systematic Literature Review
  • Accounting Education

Teaching Areas

  • Undergraduate Level: Recording Financial Transactions, Introduction to Accounting Information System, Business Digitalisation

Postgraduate Supervision

  • Sharoen Lim Yu Ming. ‘Entrepreneurial intentions among university students: comparative study between Jordan and Malaysia’, MBA, Co-supervisor (Completed).

Awards

  • Best Presenter (Accounting), Borneo Business Colloquium 2022

Research Grant

  • 2024: “Unraveling Tax Compliance Puzzle: The Surprising Disconnect Between Tax Knowledge and Behaviour among Malaysian Individual Taxpayers”, Early Career Researcher Grant, (Chief Investigator).

  • 2023: “Investigating the acceptance of Digital Service Tax (DST): Study among Malaysian E-commerce”, Swinburne Sarawak Research Micro Fund, (Chief Investigator), (MYR 5,000.00).

Professional Membership

  • Member, Malaysian Accounting Association

Editorial and Reviewer

  • Reviewer, Cogent business & management (Scopus Q2 and WoS journal) – since 2023

  • Reviewer, Food Research Journal (Scopus Q3) – since 2022

  • Reviewer, Journal of Economics, Management and Trade (WoS journal) – since 2024

Recent Media

    Research Outputs

    • Journal Article: Sritharan, N., Sahari Salawati, Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2023). Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals. Journal of Business Management and Accounting, 13(2), 229–258. https://doi.org/10.32890/jbma2023.13.2.4
    • Journal Article: Nivakan Sritharan & Salawati Sahari & Cheuk Choy Sheung Sharon & Mohamed Ahmad Syubaili, 2023. “Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses,” Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(1), pages 76-97.
    • Journal Article: Sritharan, N., Salawati Sahari, Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2023). Tax Audit, Deterrence, And In-House Tax Professionals’ Tax Compliance: Empirical Evidence from Malaysia. The Journal of Management Theory and Practice (JMTP), 3(3), 20-27. https://doi.org/10.37231/jmtp.2022.3.3.278
    • Journal Article: Sritharan, N., Sahari, S., Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2022). Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals. International Business Education Journal, 15(2), 29–48. https://doi.org/10.37134/ibej.Vol15.2.3.2022
    • Journal Article: Sritharan, N., Sahari, S., Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2022). Identifying the factors impacting upon personal tax compliance: a study involving tax affairs officers of Malaysian businesses. eJournal of Tax Research, 20(1), 48-71.
    • Journal Article: Sritharan, N., Salawati, S., Sharon, C. C. S., & Syubaili, M. A. (2022). Corporate Tax Avoidance: A Systematic Literature Review and Research Agenda. International Journal of Academic Research in Business and Social Sciences, 12(8), 1160 – 1180.
    • Journal Article: Sritharan, N., Sahari, S., & Sharon, C. C. S. (2022). A Systematic Literature Review on Tax Evasion: Insights and Future Research Agenda. International Journal of Academic Research in Accounting Finance and Management Sciences, 12(2), 84-105.
    • Journal Article: Salawati, S., Sritharan, N., Sharon, C. C. S., & Syubaili, M. A. (2021). Does Tax Knowledge Motivate Tax Compliance in Malaysia? Research in Wo Sritharan, N., Sahari, S., Cheuk Choy Sheung Sharon, & Mohamed Ahmad Syubaili. (2022). Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals. International Business Education Journal, 15(2), 29–48. https://doi.org/10.37134/ibej.Vol15.2.3.2022rld Economy, 12(1), 238-251
    • Journal Article: Nivakan Sritharan, Sahari Salawati, & Sharon Choy-Sheung Cheuk. (2020). How Social Factor Determine Individual Taxpayers’ Tax Compliance Behaviour in Malaysia?. International Journal of Business and Society, 21(3), 1444-1463. https://doi.org/10.33736/ijbs.3363.2020
    • Journal Article: Sritharan, N., Salawati, S. (2019). Examining the Moderating Effect of Tax Knowledge on the Relationship between Individual Factors and Income Tax Compliance Behaviour in Malaysia, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (3): 160-172. http://dx.doi.org/10.6007/IJARAFMS/v9-i3/6355
    • Journal Article: Sritharan, N., Salawati, S. (2019). Economic Factors Impact on Individual Taxpayers’ Tax Compliance Behaviour in Malaysia, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (2): 172-182. http://dx.doi.org/10.6007/IJARAFMS/v9-i2/6166