Name : Raja Haslinda binti Raja Mohd. Ali
Phone No. : 049287305
Email : rj.linda@uum.edu.my
School : UUM College of Business
Substantive Position :
Current Position :
Current Department : Perakaunan Tunku Puteri Intan Safinaz
Name in APA Format : Raja Mohd. Ali, R.H.

RESEARCHER'S INFORMATION

ACADEMIC QUALIFICATION

2016, PhD Accounting Information System, Massey University, New Zealand
2002, Master of Science Teknologi Maklumat, Universiti Putra Malaysia, Universiti Putra Malaysia
1998, Bachelor Degree Perakaunan, , Universiti Utara Malaysia

AWARDS & RECOGNITIONS

SILVER, Politeknik Sultan Abdul Halim Mu'adzam Shah (POLIMAS), 2022, Kebangsaan
BEST PRESENTER, GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SIENCES SERIES, 2022, Antarabangsa
Silver Medal Award, Universiti Malaysia Perlis, 2021, Antarabangsa

OVERVIEW

I am Senior Lecturer at the Department of Audit and Information Systems, Tunku Puteri Intan Safinaz School of Accountancy at Universiti Utara Malaysia, Malaysia. My primary areas of research interest are accounting information systems, big data, and strategic information system planning. I am also interested in research projects involving information system audit and security, e-commerce user behaviour, digital education, social media usage and influence, and other disruptive technological trends. I have published articles in various international conferences proceedings, peer reviewed and SCOPUS indexed journals related to her research focus and interest. I amregularly participates in authoring applications training modules in addition to publication in conferences and journals. As an Accounting Information Systems lecturer, I have been teaching various courses related to accounting information systems namely IT in Accounting, Systems Analysis and Design, Accounting Information Systems, Information Systems Audit and Controls, Database and Strategic Information Systems Planning.

RESEARCH AREA

Accounting Information System (Including IT and Accounting)
Management Accounting (Including Strategic Management Accounting, Performance Management, Cost Management, Management Accounting Control System)
e-Learning

AREA OF EXPERTISE

ACCOUNTING INFORMATION SYSTEMS
IS STRATEGY
BUSINESS INFORMATION SYSTEM

LIST OF PUBLICATION

ARTICLE IN JOURNAL

Murtala Zakari, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Saliza Binti Abdul Aziz, (2025). Determinants Of Tax E-Filing System Acceptance And The Moderating Role Of Perceived Convenience Among Tax Preparers In Nigeria. International Journal Of Business Information Systems, 50(3), 312 - 332.
Chen Caiyun - (Matric No: 906497), Dr. Saidatul Nurul Hidayah Jannatun Naim Bt Nor Ahmad, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, (2026). The Effect Of Board Characteristic And Customer Concentration On Tax Avoidance: The Role Of Ownership Structure. International Research Journal Of Multidisciplinary Scope, 7(1), 47 - 63.
Adnan Ahmad, Haryanti Mohd Affandi, Mimi Mohaffyza Mohamad, Nofouz Mafarja, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, (2025). Promoting Thinking Skills And Inventive Problem-Solving Skills Through Cybergogy Approach For Tvet Learners. Sage Open, 15(3), 1 - 16.
Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Saliza Binti Abdul Aziz, Suhizaz Sudin, (2024). Internal Audit Processes: Factors And Challenges Of Technology Applications. International Journal Of Zakat And Islamic Philanthropy, 6(2), 76 - 86.
Norkhairani Abdullah, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Saliza Binti Abdul Aziz, Suhizaz Sudin, (2024). Development Of Internal E-Audit System For Zakat Management. International Journal Of Zakat And Islamic Philanthrophy, 6(1), 145 - 154.
Pan Ying - (Matric No: 903091), Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Ts. Dr. Aidi Bin Ahmi, (2024). A Human-Centric Approach For Smart Manufacturing Adoption: An Empirical Study. Journal Of Distribution Science, 22(1), 37 - 46.
Mimi Mohaffyza Mohamad, Mohd Affandi, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Sulaiman, Terancy Barajing Anak Demin, (2023). Development And Validation Of Heutagogical Survey Items . Journal Of Technical Education And Training, 15(3), 55 - 66.
Prof. Madya Dr. Hafizah Binti Mohamad Hsbollah, Prof. Madya Dr. Haslinda Binti Hassan, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, (2021). Accounting Software Application: Understanding Behavioural Intention To Use And The Moderating Role Of Gender. International Business Education Journal, 14(2), 48 - 60.
Dr. Khairina Binti Rosli, Hazeline Bt. Ayoup - (Matric No: 81342), Prof. Madya Dr. Nurulwahida Binti Hj. Azid @ Aziz, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Zaimah Binti Abdullah, (2021). Interactive Kahoot! An Application To Enhance The Learning Of Accounting Subject In School. Turkish Journal Of Computer And Mathematics Education, 12(3), 2305 - 2312.
Yong Dirgiatmo Bin Sukadi - (Matric No: 95742), (2020). Social Media Practices In Indonesian Smes. International Journal Of Business And Information System, 35(1), 3 - 26.
Murtala Zakari - (Matric No: 902490), (2019). Factors Influencing Tax E-Filing And Role Of Trust Of Electronic Filing System. Opcion Revista De Ciencias Humanas Y Sociales, 19(Ano 35), 1548 - 1566.
Yong Dirgiatmo Bin Sukadi, (2019). The Role Of Entrepreneurial Orientation In Intervening Relationship Between Social Media Usage And Performance Enhancement Of Exporter Smes In Indonesia.. International Journal Of Trade And Global Markets, 12(2), 97 - 129.
Suhizaz Sudin, (2016). Examining The Effect Of Top Management Commitment And End User Participation On Strategic Information System Planning (Sisp) Success From Smes Perspective. Journal Of Global Business And Social Entrepreneurship, 1(1), 8 - 14.
Barbara Crump, Suhizaz Sudin, (2014). Strategic Is Planning Practices: A Comparative Study Of Malaysia And New Zealand. Procedia: Social Behavioral Sciences, 164(), 516 - 521.
Alexei Tretiakov, (2013). The Determinants Of Strategic Information System Planning (Sisp) Success: A Proposed Framework For Small And Medium-Sized Enterprises (Smes). Journal Of Innovation Management In Small & Medium Enterprises, 2013(-), 1 - 9.

ARTICLE IN PROCEEDING

Dr. Mohd Hadzrami Bin Harun Rasit, Norkhairani Abdullah, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Saliza Binti Abdul Aziz, Suhizaz Sudin, (2024). The Role Of A Comprehensive Internal Audit Data Index In Enhancing The Internal Audit Effectiveness Of An Organization. Zawed 2024, (), 259 - 267.
Dr. Mohd Hadzrami Bin Harun Rasit, Norkhairani Abdullah, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Saliza Binti Abdul Aziz, Suhizaz Sudin, (2024). Abdullahutilising Rapid Application Design (Rad) Methodology In Indexing System Development Of Internal Auditinformation System (E-Zakat) At Zakat Institute. Zawed 2024, (), 268 - 272.
Norkhairani Abdullah, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Saliza Binti Abdul Aziz, Suhizaz Sudin, (2024). User Satisfaction One-Audit System For Zakat Management Institution. Proceeding The 12Th World Zakat And Wqf Forum International Conference 2023 (Wzwf2023), 1(2024), 121129 - .
Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Saliza Binti Abdul Aziz, Suhizaz Sudin, (2024). Faktor Dan Cabaran Aplikasi Teknologi Dalam Proses Audit Dalaman. Proceeding The 12Th World Zakat And Wqf Forum International Conference 2023 (Wzwf2023), 1(2024), 270 - 280.
Dr. Abdul Hamid Busthami Nur, Mohd Asnorhisham Adam, Nor Azleen Abd Rahim, Prof. Madya Dr. Nurulwahida Binti Hj. Azid @ Aziz, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Ridzuan Hashim, Zuhar Musliyana, (2024). The Impact Of Intelligence Interactive Fun Symbolic Learning Application To Enhance Children Learning. Proceeding Of The 7Th International Conference On Green Design And Manufacture 2021 (Icongdm 2021), 2750(), 040051-1 - 040051-8.
Dr. Abdul Hamid Busthami Nur, Murnia Suri, Prof. Madya Dr. Nurulwahida Binti Hj. Azid @ Aziz, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Ruzlan Bin Md. Ali, (2024). Research Budgeting Model: A Dynamic Approach. Proceeding Of The 7Th International Conference On Green Design And Manufacture 2021 (Icongdm 2021), 2750(), 1 - 8.
Norkhairani Abdullah, Prof. Dr. Siti Zabedah Bt Hj Saidin, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Saliza Binti Abdul Aziz, Suhizaz Sudin, (2023). Implementing Rapid Application Development (Rad) Method In Developing Internal E-Audit System. Proceeding Of The 6Th International Conference On Information Systems For Accounting And Business (Icisab 2023), (), 34 - 39.
Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Saliza Binti Abdul Aziz, (2022). Impact Of Web 2.0 Tools In Problem-Based Learning Teaching Methods: Students Perspectives. Proceedings Of The Inspirational Scholar Symposium (Iss), (), 133 - 140.
Prof. Madya Dr. Fathiyyah Binti Abu Bakar, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Saliza Binti Abdul Aziz, (2022). The Impact Of Technology On Problem-Based Learning In Improving Student Learning Engagement. Proceedings Of The Inspirational Scholar Symposium (Iss), (), 141 - 150.
Prof. Madya Dr. Hafizah Binti Mohamad Hsbollah, Prof. Madya Dr. Haslinda Binti Hassan, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Prof. Madya Dr. Rosli Bin Mohamad, (2022). Solar Photovoltaic Adoption In A Malaysian Small And Medium Enterprise: An Exploratory Case Study. Aip Conference Of 10Th International Conference On Applied Science And Technology, 2644(1), 050010-1 - 050010-6.
Prof. Dr. Siti Zabedah Bt Hj Saidin, Prof. Madya Dr. Hafizah Binti Mohamad Hsbollah, Prof. Madya Dr. Raja Haslinda Binti Raja Mohd. Ali, Suhizaz Sudin, (2022). Examining The Need Of Big Data Analytics In Auditing: A Bibliometric Approach. 13Th Global Conference On Business And Social Sciences, (), - .
Suhizaz Sudin, (2020). Designing An Online Homework Monitoring System For Primary School: Supporting Teaching And Learning During Covid-19. 5Th Inspirational Scholar Symposium (Iss) 2020, (), 113 - 123.
Suhizaz Sudin, (2020). Examining The Trend Of The Research On The Internet Of Things (Iot): A Bibliometric Analysis Of The Journal Articles As Indexed In The Scopus Database. Journal Of Physics: Conference Series, 1529(022075), 1 - 7.
Hany Elbardan, (2019). Bibliometric Analysis Of Published Literature On Industry 4.0. 2019 International Conference On Electronics, Information, And Communication (Iceic) , (), 1 - 6.
Suhizaz Sudin, (2015). Strategic Information Systems Planning Practices Among Small And Medium Enterprises In Malaysia. International Conference On Global Business & Social Entrepreneurship (Icogbse2015), 1(), 264 - 269.

BOOK

(2020). Audit Command Language (ACL) Analytics: A Practical Guide for Beginners, UNIVERSITI UTARA MALAYSIA:UUM PRESS
(2020). SQL Account Made Easy: A Practical Approach, Universiti Utara Malaysia :UUM PRESS
(2018). SQL Account with GST: Training Module, UUM Sintok:Institute for Strategic and Sustainable Accounting Development (ISSAD)
(2008). Asas Sistem Maklumat Perakaunan, Petaling Jaya, Selangor:Pearson, Prentice Hall

CHAPTER IN BOOK

(2024). Case Studies in Management and Business Vol. 8 (pp. 69 - 84), Case studies in management and business vol. 8 (pp. 69 - 84), :


LIST OF RESEARCH

PEMERKASAAN PKS KUBANG PASU MELALUI PENGGUNAAN LEMBARAN KERJA DGTALFIN BAGI PENGURUSAN PENGKOSAN DAN PENYATA KEWANGAN (2025), Member/Next Appointed Leader, UNIVERSITI
IMPACT OF DIGITAL TECHNOLOGY USAGE IN TEACHING AND LEARNING ON SCHOOL TEACHERS' WELL BEING : A CASE OF MALAYSIA AND INDONESIA (2025), Leader, ANTARABANGSA
THE EFFECT OF ATTITUDE, INFRASTRUCTURE CAPABILITY, STUDY ENVIRONMENT AND ENGAGEMENT AMONG ACCOUNTING AND MANAGEMENT LEARNERS VIA OPEN DISTANCE LEARNING (2024), Member, LAIN-LAIN
PEMBINAAN INDEKS PENGUKURAN BUDAYA PATUH SYARIAH BAGI INDUSTRI TAKAFUL DI MALAYSIA (2022), Member, INDUSTRI
CHANGE MANAGEMENT STRATEGIES IN DIGITALISING ACCOUNTING PROFESSION: A CASE STUDY OF SMALL MEDIUM PRACTITIONERS (SMPs) IN MALAYSIA" (2022), Member, INDUSTRI
PEMBANGUNAN SISTEM E-AUDIT LEMBAGA ZAKAT NEGERI KEDAH BERASASKAN TEKNOLOGI ANALITIK DATA RAYA KE ARAH IR 4.0 (2021), Leader, KEMENTERIAN/AGENSI LAIN
TVET Future Learning: Pembinaan dan Pengujian "Digital TVET Case-Based Workplace Simulation", "Kerangka Heutagogy, Paragogy, Cybergogy" bagi kebolehpasaran graduan TVET (2021), Member, KPT
DEVELOPING A NEW MODEL FOR AN ADOPTION OF THE SOLAR PHOTOVOLTAIC SYSTEM AND ITS IMPACT TO THE MALAYSIAN SMES (2020), Member, KPT
PEMBINAAN INTELLIGENCE INTERACTIVE FUN SYMBOLIC LEARNING (I-FUNBOLIC) UNTUK MENINGKATKAN KEMAHIRAN PELAJAR BERKEPERLUAN KHAS MENGENAI SIMBOL UNTUK 28 BUNYI BAHASA MELAYU (2020), Member, KEMENTERIAN/AGENSI LAIN
Perundingan untuk Mengenal Pasti Keperluan Aplikasi Analitik Data Raya Audit Dalam bagi Memacu Lembaga Zakat Negeri Kedah Ke Arah Revolusi Industri 4.0 (2020), Leader, KEMENTERIAN/AGENSI LAIN
PEMBANGUNAN APLIKASI SOKONGAN BAGI PROSES PDP: APLIKASI PEMANTAUAN KERJA SEKOLAH UNTUK MURID BERKEPERLUAN KHAS (APKES) (2020), Leader, PERSENDIRIAN
SUPPORTING THE TEACHING AND LEARNING PROCESS DURING COVID-19 PANDEMIC: A DEVELOPMENT OF ONLINE STUDENTS' HOMEWORK MONITORING SYSTEM (OSHOM) (2020), Leader, PERSENDIRIAN
DETERMINANTS AND IMPACT OF CLOUD MARKETING USE ON MENTAL HEALTH OF MALAYSIAN CONSUMERS (2019), Member, UNIVERSITI
ENHANCING HIGH SCHOOL ACCOUNTING STUDENTS LEARNING EXPERIENCE : DESIGNING A SMART ACCOUNTING INTERACTIVE MODULE (2019), Member, UNIVERSITI
DEVELOPING A NEW MODEL OF BIG DATA ANALYTICS ADOPTION AND ITS IMPACT ON AUDITORS' WELL-BEING (2019), Leader, KPT
MANAGING BUSINESS SUSTAINABILITY IN A TURBULENT ENVIRONMENT: A CASE OF EPIC VALEY HOLDINGS SDN BHD (2019), Member, UNIVERSITI
EXAMINING TRENDS OF ACCOUNTING INFORMATION SYSTEMS RESEARCH: A LITERATURE REVIEW ANALYSIS (2010-2016) (2017), Member, UNIVERSITI
THE IMPORTANCE OF AWARENESS IN FORMATION OF STUDENT BEHAVIOURAL INTENTION TOWARDS ACCOUNTING SOFTWARE WITH GST COMPLIANCE (2017), Member, UNIVERSITI
The Impact Of Public University Students' Participation In Physical Activities On Academic Performance (2016), Member, UNIVERSITI
UNDERSATNDING THE ROLES OF MANAGEMENT AND USERS IN STRATEGIC INFORMATION SYSTEMS PLANNING AMONG MALAYSIAN SMALL DAN MEDIUM-SIZED ENTERPRISES (SMES) (2015), Leader, UNIVERSITI
Strategic Is Planning Practices Among Small And Medium Enterprises In Malaysia (2012), Leader, UNIVERSITI
STRATEGIC INFORMATION SYSTEMS PLANNING AMONG PUBLIC INSTITUTIONS OF HIGHER LEARNING IN MALAYSIA: WITH PARTICULAR REFERENCE TO UNIVERSITI UTARA MALAYSIA (2006), Member, KPT
INFORMATION TECHNOLOGY SOPHISTICATION AMONG PUBLIC INSTITUTIONS HIGHER LEARNING IN MALAYSIA (2005), Member, INDUSTRI
USER PARTICIPATION IN ACCOUNTING INFORMATION SYSTEM DEVELOPMENT: A CASE STUDY OF ABC BERHAD (2004), Member, UNIVERSITI
STARETGIC INFORMATION SYSTEM DEVELOPMENT PLANNING (SISP) IN PRIVATE HIGHER EDUCATIONAL INSTITUTIONS (IPTS) IN MALAYSIA (2004), Member, UNIVERSITI
ACCOUNTING INFORMATION SYSTEM SECURITY: A SURVEY OF E-COMMERCE COMPANIES IN MALAYSIA (2003), Leader, UNIVERSITI

TEACHING EXPERIENCE
UNDERGRADUATE

Course Code Course Name
BKAS3103 Information systems strategic planning
BKSX4912 Practicum
BKAS3083 Information systems control and audit
BKASK3103 Information systems strategic planning
KE1013 Business accounting
BKSX4912 Practicum
BKAL1013 Business accounting
SDG1021 Thinking skill
BKSXK49512 Industrial training
KAX4998 Practicum
BKSX4908 Practicum
BKSXK49512 Industrial training
KAS1013 Information technology in accounting
KAS1013 Information technology in accounting
EEP1032 Personal development and character building
KAS2023 Introduction to accounting information systems
KAS2033 Advanced accounting information systems
KAS2033 Advanced accounting information systems
KAS3103 Information systems strategic planning
BKAL1013 Business accounting
BKAS3103 Information systems strategic planning
BKAS3103 Information systems strategic planning
BKAS3083 Information systems control and audit
KAS2023 Introduction to accounting information systems
KAS2023 Introduction to accounting information systems
BKAS3103 Information systems strategic planning
BKSX4908 Practicum
BKSX4908 Practicum
BKAS3103 Information systems strategic planning
BKAS3103 Information systems strategic planning
EEP1032 Personal development and character building
BKSX4908 Practicum
BKSX4908 Practicum
BKAS2123 Accounting system analysis and design
BKAS2123 Accounting system analysis and design
BKSX4912 Practicum
BKSX4912 Practicum
BKAS3103 Information systems strategic planning
BKAS3103 Information systems strategic planning
BKAS2123 Accounting system analysis and design
BKSX4908 Practicum
BKSX4912 Practicum
BKAS3103 Information systems strategic planning
BKAS3063 Accounting systems analysis and design
BKAS3063 Accounting systems analysis and design
KE1013 Business accounting
EEP2032 Living in the multi-cultural society
BKAS3083 Information systems control and audit
BKAS3103 Information systems strategic planning
BKAS3103 Information systems strategic planning
BKAS3103 Information systems strategic planning
SDG2011 Personal financial planning
KE1013 Business accounting
BKAS3103 Information systems strategic planning
BKAS3103 Information systems strategic planning
BKAS3053 Database management systems
SDG1011 High touch communication
KS2023 Advanced accounting information systems
BKSX4908 Practicum
KS2023 Advanced accounting information systems
EEP2032 Living in the multi-cultural society
KAL1013 Business accounting
BKSX4908 Practicum
BKSX4908 Practicum
BKAS3063 Accounting systems analysis and design
KE1013 Business accounting
KE1013 Business accounting
BKAS3063 Accounting systems analysis and design
BKAS3053 Database management systems
BKAS3053 Database management systems
BKAS2013 Accounting information systems
BKAS3063 Accounting systems analysis and design
BKAX4908 Practicum
BKAS3083 Information systems control and audit
BKAS3103 Information systems strategic planning
SDG1011 High touch communication
KS2023 Advanced accounting information systems
KS2023 Advanced accounting information systems

POSTGRADUATE

Course Code Course Name
BKAM5033 Financial modeling
BKAS5013 Seminar in accounting information systems

SUPERVISION

Matric Name Status Title
823824 QIANG NAN Completed Factors Influence Behavioral Intention In Using E-Payment: A Case Of Universiti Utara Malaysia
823835 LIU YANRAN Completed Factors Influencing Usage of E-Wallet Among UUM Students
827680 mazmiza binti mihat Active The Impact of Technology Acceptance Model and Organisational Learning Capabilities on Behavioural Intention Towards Big Data Analytics Adoption Among National Audit Department Auditors.
830676 NURUL IZZAH IZZATI BINTI ROSLI Completed The Determinants of Tax Compliance Behavior among Individual Taxpayers in Kedah, Malaysia
831492 Subin Ilin Completed FACTORS AFFECTING ACCEPTANCE OF E- PELARIAN CUKAI SYSTEM AMONG MALAYSIANS
831494 THUWABATUS THUWAIBAH BINTI HESAN Completed FACTORS INFLUENCING CONTINUED USE OF MYTAX AMONG INDIVIDUAL TAXPAYERS IN MALAYSIA
835350 Shaarmini a/p Sandrakanthan Active Factors Influencing the Adoption of Cloud-Based Accounting among Semiconductor Manufacturing Industry in Malaysia
907642 ZIYAD MUSTAFA MAHMOUD AL SHWIYAT Not Active The Impact of Accounting Systems Intelligence based on Cloud Computing in Accounting Services Quality: the Mediating Role of Knowledge Sharing
908641 Jefriyanto Active Integrating Artificial Intelligence and Data Analytics in Accounting Information Systems For Real-Time Financial Insights
909061 HEMALATHA A/P SATHASIVAM Deferred Navigating Disruption: The Impact of Emerging Technologies on Accounting Information Systems and the Skill Adaptation of Accounting Students
95742 YONG DIRGIATMO Completed The Role of Social Media Usage in Enhancing Indonesian SMEs Performance Mediated by Entrepreneurial Orientation
832592 Thilagawathy Not Active Board Characteristics, Ownership Structure and Dividend Policy in Malaysian Plantation Firms
902490 MURTALA ZAKARI Completed Determinants of Behavioural Intention on Tax E-Filing Usage Among Corporate Tax Preparers in Nigeria.
906497 CHEN, CAIYUN Expected To Complete The Impact of Corporate Governance Mechanism on Corporate Tax Avoidance: Evidence from China-Listed Manufacturing Companies