Scholars
Abdulsalam Mas’ud
Nigerian Upstream Petroleum Regulatory Commission/African Center for Tax and Governance
Based in
Nigeria
Africa
Abdulsalam Mas’ud, PhD, CNA, ACMA, CGMA was Associate Professor of Taxation, Dean, Faculty of Management Sciences and Director Consultancy Services at Federal University Dutse. Formally, a Full-time International Senior Lecturer at School of Accountancy, Universiti Utara Malaysia. He also served as the Head of Accountancy Department at Hussaini Adamu Federal Polytechnic, Nigeria. He currently works fulltime at the Nigerian Upstream Petroleum Regulatory Commission and serves as Adjunct Research Fellow at African Center for Tax and Governance.
He obtained a B.Sc from Bayero University Kano – Nigeria in 2005 with Second Class Upper, M.Sc. from University of Abertay Dundee, UK in 2010 with Distinction, and PhD from Universiti Utara Malaysia in 2016, all in accounting. He is a member of Association of National Accountants of Nigeria (ANAN) and Chartered Institute of Management Accountants (CIMA), UK.
He has published about 50 articles, with more than 20 indexed in SCOPUS and Web of Science including Energy Policy Journal, Environmental Science and Pollution Research, Journal of Cleaner Production, International Journal of Energy Sector Management, . International Journal of Energy Economics and Policy, International Journal of Energy Technology and Policy, Biofuels Journal, and Energy Education Science and Technology Part B: Social and Educational Studies. He has about 900 citations with 19 i10-index and 15 h-index in Google Scholar. He has about 26,000 reads in Researchgate.
Country(ies) of Specialty
Malaysia NigeriaFocus areas of expertise
Climate policy and politics Fossil fuels Renewable energy Behavioral actionPublications
Articles
Ya’u, A., Saad, N., & Mas’ud, A. (2020). Validating the effects of the environmental regulation compliance scale: evidence from the Nigerian oil and gas industry. Environmental Science and Pollution Research, 28, pp. 13570–13580. (SCOPUS, WoS, SCI, SCIE)
Mas’ ud, A., Manaf, N. A. A., Saad, N., & Abdo, H. (2020). A ‘Crypto Tax Assessment Index (C-TAI)for oil and gas industry. Journal of Cleaner Production, 12203
Ya’u, A., Saad, N., & 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.xx Iss (xx). DOI 10.1108/IJESM-12-2019-0011. (SCOPUS, WoS, ESCI).
Mas’ ud, A., Yusuf, R., Udin, N. M., & Al-Dhamari, R. (2020). Enforce environmental tax compliance model for the oil and gas industry. International Journal of Energy Sector Management. Vol.xx Iss (xx). DOI 10.1108/IJESM-11-2019-0005 (SCOPUS, WoS, ESCI).
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.Vol.xx Iss (xx). DOI 10.1108/IJESM-09-2019-0010(SCOPUS, WoS, ESCI).
Mas’ ud, A., Manaf, N. A. A., & Saad, N. (2019). Modelling the Influence of Attractive Petroleum Fiscal Regime Dimensions on Marginal Fields’ Investment Climate in Malaysia. International Journal of Energy Economics and Policy, 9(4), 81-90. (SCOPUSIndexed).
Mas’ ud, A., Manaf, N. A. A., & Saad, N. (2018). Influence of fiscal regime adjustment on investment climate of marginal oil fields in Malaysia: a scenario analysis. International Journal of Energy Technology and Policy, 14(2-3), 276-291. Inderscience – SCOPUS Indexed).
Mas’ud, A., Manaf, N. A. A., & Saad, N. (2017). Validating a Second-order Model for Oil and Gas Projects’ Investment Climate Scale. International Journal of Energy Sector Management, 11(1),pp– (Emerald – SCOPUS Indexed).
Mas’ud, A. (2016). Determinants of Smallholder Farmers’ Continuous Adoption of Jatropha as Raw Material for Biodiesel Production: A Proposed Model for Nigeria. Biofuels. 7(5), pp 549-557 doi: 10.1080/17597269.2016.1168022 (Tylor and Francis -SCOPUS Indexed).
Manaf, N. A. A., Mas’ud, A., Saad, N., Ishak, Z., Russell, A (2016). Towards Establishing a Scale for Assessing the Attractiveness of Petroleum Fiscal Regimes- Evidence from Malaysia. Energy Policy (Elsevier- ISI/SCOPUS Indexed).
Mas’ud, A., Manaf, N. A. A., & Saad, N. (2016). Do adjustments in marginal fields’ fiscal regime changed investors’ CAPEX performance trend? Evidence from Malaysia. Energy Education Science and Technology Part B: Social and Educational Studies, 8(2) 95-106(SCOPUS Indexed).