Academic Profile

About

He has been with PricewaterhouseCoopers (PwC) Malaysia as an external auditor before becoming an accounting and auditing lecturer at UTM, Universiti Teknologi MARA (UiTM), Multimedia University (MMU), and currently, he is the Deputy Vice-Chancellor (Academic Affair) at UNIRAZAK.

Prof. Dr. Zulkifflee primary research areas of interest include corporate governance, auditing, financial accounting and reporting, corporate social responsibility (CSR), accounting information systems (AIS), banking, finance, business, management, entrepreneurship, and education. He actively presents papers and publishes numerous articles in national, regional, and international journals and conferences. Prof. Dr. Zulkifflee is the author of several books including Internal Audit Practices in Malaysia and Cost Accounting for Services Industries. Together with his BRSBE team, Prof. Dr. Zulkifflee has successfully made UNIRAZAK the first private university in Malaysia that won the Ministry of Higher Education (MOHE) National Institutional Award for “Entrepreneurial Private University of the Year 2015”.

In addition, Prof. Dr. Zulkifflee is a Fellow and Divisional Council member of CPA Australia as a Certified Practicing Accountant, Fellow member of the Institute of Public Accountants (FIPA-Australia), Fellow member of the Institute of Financial Accountant (UK),

Member of The Chartered Institute of Public Finance & Accounting (UK) as Chartered Public Finance Accountants (CPFA), Special Interests Group member (audit & assurance) of Accounting and Finance Association of Australia and New Zealand (AFAANZ), member of Malaysian Institute of Accountants (MIA) as Chartered Accountant and member of Public Sector Accounting Committee (PSAC), member of The Malaysian Institute of Certificate Public Accountants (MICPA) as Certified Financial Accountant (CFiA) and member of Institute of Internal Auditors Malaysia (IIAM) as Chartered & Professional Internal Auditors.

Prof. Dr. Zulkifflee is also a panel member for two accreditation bodies known as Finance Accreditation Agency (FAA) Malaysia and the Malaysian Qualification Agency (MQA). Latest recognition, Prof. Dr. Zulkifflee has been appointed as SMEs Facilitation Panel at Malaysian Industrial Development Finance Berhad (MIDF) and as Academic Advisory Board Member at Putra Business School (PBS), Universiti Putra Malaysia (UPM) and Open University Malaysia (OUM)

Academic Background

Doctor of Philosophy in Management, (Multimedia University, MMU Cyberjaya), 2012
Master of Accounting, (MARA University of Technology, UITM Shah Alam), 2002
Bachelor of Accountancy (Hons), (MARA University of Technology, UITM Shah Alam), 1996

Specialization

Accountancy

Academic Involvement

• Deputy Vice Chancellor, Universiti Tun Abdul Razak (UNIRAZAK), 2018- Currently.
• Deputy Vice Chancellor, Universiti Tun Abdul Razak (UNIRAZAK).
• Dean & Professor at Bank Rakyat School of Business and Entrepreneurship (BRSBE) & Tun Abdul Razak School of Government (TARSOG), Universiti Tun Abdul Razak (UNIRAZAK), 2018-2019.
• Dean and Professor at Bank Rakyat School of Business and Entrepreneurship (BRSBE) & Tun Abdul Razak School of Government (TARSOG), Universiti Tun Abdul Razak (UNIRAZAK), 2018-2018.
• Dean and Professor at Bank Rakyat School of Business and Entrepreneurship (BRSBE), Universiti Tun Abdul Razak (UNIRAZAK), 2017-2018.
• Dean and Assoc. Professor at Bank Rakyat School of Business and Entrepreneurship (BRSBE), Universiti Tun Abdul Razak (UNIRAZAK), 2015-2017.
• Deputy Dean and Assoc. Professor at Bank Rakyat School of Business and Entrepreneurship, Universiti Tun Abdul Razak (UNIRAZAK), 2014-2015.
• Deputy Dean and Asst. Professor at Bank Rakyat School of Business and Entrepreneurship, Universiti Tun Abdul Razak (UNIRAZAK), 2012-2014.
• Program Director for Bachelor of Accounting (Hons) and Asst. Professor at Bank Rakyat School of Business and Entrepreneurship, Universiti Tun Abdul Razak (UNIRAZAK), 2010-2013.
• Senior Lecturer for Bachelor of Accounting (Hons) at Faculty of Business and Administration, Universiti Tun Abdul Razak (UNIRAZAK), 2008-2010.
• Senior Lecturer, Head of Accounting Department and Programme Coordinator for Master in Accounting at Faculty of Management,Multimedia University (MMU) Malaysia, 2007-2008.
• Accounting Lecturer at Faculty of Management at Multimedia University (MMU), Malaysia, 2004-2007.
• Accounting Lecturer at Faculty of Accountancy, MARA University of Technology (UiTM), Shah Alam, Selangor, Malaysia, 2000-2004.
• Junior External Auditor until Audit Assistant Manager Level at PricewaterhouseCoopers (PWC), Malaysia.
• Part Time Accounting Lecturer at Universiti Teknologi Malaysia (UTM), 1996-2006.
• Trainee Account Assistant at Teledata Sdn. Bhd (A Subsidiary of Sapura Telecommunication Bhd), 1995-1995.

Professional Qualification & Memberships

• Member of the Malaysian Institute of Accountants (MIA) as a Chartered Accountant (CA) – (CA membership no: 14066).
• Member of Malaysian Institute of Certified Public Accountants (MICPA) as Certified Financial Accountant (CFiA) – (CFiA membership no: F070).
• Member of CPA Australia as a Fellow Certified Practicing Accountant (FCPA) – (FCPA membership no: 9523310).
• Member of Institute of Public Accountants Australia as Fellow Institute of Public Accountants (FIPA) – (FIPA membership no: 219267).
• Member of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) as a Chartered Accountant (CA) – (CA membership no: A9522724).
• Member of Institute Financial Accountants (IFA) (UK) as Fellow Chartered Financial Accountants (FFA) – (FFA membership no: 239129)
• Member of The Chartered Institute of Public Finance & Accounting) (UK) as Chartered Public Finance Accountants (CPFA )– (CPFA membership no: 38322)
• Member of Institute of Internal Auditors Malaysia (IIAM) as Chartered and Professional Internal Auditors (CMIIA) – (CMIIA membership no: 207689)
• Member of the Malaysian Financial Planning Council (MFPC) as Registered Financial Planner (RFP) – (RFP- M30008650).
• Member of Chartered Management Institute (CMI) (UK) as Chartered Manager (CMgr) membership (CM no: P04550466)
• Member of the Islamic Banking & Finance Institute Malaysia (IBFIM) & Financial Planning Association of Malaysia (FPAM) as Registered Islamic Financial Planner (IFP) – (IFP- A10418).
• Member of Finance Accreditation Agency (FAA), Malaysia as Register FAA Accreditation Panel (FAP- 1096)

Research and Publication

1. 1. Mohd Isa. M.Y., Nurul Islam. G., and Mohamed. Z. (2020), Financing Services Sectors: Effectiveness of Operational Coordination and Process Control, Evidence from Malaysia. Global Business and Finance Review Journal (GBFRJ) (December), 37-73, (ISSN 2384-1656).
   2. Mohd Isa. M.Y., and Mohamed. Z. (2020), Insaniah (humanistic) Economics of Waqf from IR 4.0 to a Human – Centered Tawhidic Society 5.0. European Journal of Islamic Finance (EJIF) (August), 37-73, (ISSN 2421-2172).
   3. B.C., Ramasamy. R., and Mohamed. Z.(2020), Probability approach in Estimating Value at Risk of Bond Portfolios for Effective Hedging. Asian Economic and Financial Review (AEFR) (May), 480-501, (ISSN 2305-2147).
   4. Mohd S., Ramasamy. R., and Mohamed. Z.(2019), Trading Frequency Anomalies in Infant Markets: The Test for Returns and Sensitivity of Shares and Portfolios. Journal of Finance Financial Risk Management (JFRM) (Nov), 12-21, (ISSN 2167- 9533).
   5. Mohd Isa. M.Y., Azzahra. H., and Mohamed. Z. (2019), Islamic Mutual Fund Promotional Activities: Normal Approximation of Binomial Distribution and Type 1 Error. Journal of Islamic Economics (JIE) (Jan), 75-82, (ISSN 2087-135X)
   6. A.A., Yusof. M., Mohamed. Z., and Siddiq. M.S. (2018). Developing Entrepreneurship Through Human Capability: A Case of University Students in West Nusa Tenggara, Indonesia. Asia Pacific Journal of Research in Business Management (APJRBM) (Dec), 28-47, (ISSN 2229-4104).
   7. S.N.S., Mohamed. O.E., Mohd Isa. M.Y., and Mohamed. Z. (2018). The Development of Waqf Via Sukuk Financing: The Case of Khazanah “Sri Sukuk”. International Journal of Business, Economics and Laws (April), 143-148, (ISSN 2289-1552).
   8. O.E., and Mohamed. Z. (2018). Waqf: A Catalyst Platform for Human Capital Development UNIRAZAK- Bank Rakyat Model.
   9. Arabian Journal of Business and Management Review (Kuwait Chapter) (April), 35-41, (ISSN 2224-8358).
   10. J., Mohamed. Z., and Srikamala. D. (2018). DuPont analysis and dividend policy: empirical evidence from Malaysia. The Pacific Accounting Review Journal (Feb), 1-25, (ISSN 0114-0582).
   11. Mohd Isa. M.Y., and Mohamed. Z. (2017), Unit roots and Co-integration tests: the effect of consumer price index (CPI) on Non-Performing Loans (NPL) in the banking sector in Malaysia. Journal of Advanced Statistics (JAS) (March), 16-25, (ISSN 2414-6811)
   12. Y.I., Mohamed. Z., and Mat. J. (2017), Direct Roles of Service Quality and Indirect (Moderating) Roles of Perceived Value on the Level of Patient Satisfaction: From the Perception of Patient of Private Hospitals in Tripoli, Libya. International Journal of Business Marketing and Management (IJBMM) (March), 39-59, (ISSN 2456- 4559)
   13. , and Mohamed. Z. (2016), Financial Disclosure Pattern of State Wakf Boards in India: An Exploratory Study. Journal of Islamic Economics, Banking and Finance (JIEBF) (December), 138-154, (ISSN 2070-4658)
   14. R., Nurul. H,. and Mohamed. Z. (2016), Effectiveness of Diversification and Fund Allocation of Shariah Compliant Equity Portfolios. International Journal of Applied Business and Economic Research (IJABER) (Feb), 6819-6840, (ISSN 0972- 7302)
   15. M., Mat Zain. M., and Mohamed. Z. (2015). The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit and Audit Fees. The International Journal of Auditing (IJA) (Oct), 134-147, (ISSN 1090-6738).
   16. R., Suppiah. M., and Mohamed. Z. (2015), Effectiveness of Tridiagonal Path Dependent Option Valuation in Weak Derivative Market Environment. Indian Journal of Finance (IJF) (September), 7-22, (ISSN 0973- 8711).
   17. Y.I., Rejab. I., and Mohamed. Z. (2015), Service Quality toward Patient Satisfaction the Moderating Role of Time and Efforts in Public Hospitals in Tripoli, Libya. International Journal of Managerial Studies and Research (IJMSR) (June), 97-116, (ISSN 2349- 0330)
   18. J., Mohamed. Z., Srikamala. D. (2015). Institutional Shareholders and Dividend Payout in Malaysia. Corporate Ownership and Control Journal (COCJ) (Feb), 329-344, (ISSN 1810-3057)
   19. Z., Clayton. G.J., and Mohd Isa. M.Y. (2015). Embedding Economic Excellence Transformational Definition of Corporate Governance for Malaysia. Journal of Modern Accounting and Auditing (JMAA) (Feb), 124-129, (ISSN 1548-6583)
   20. M.I., Mohd Isa. M.Y., Mohamed. Z., Choong. Y.V., and Fie. D.Y.G (2014). Islamic Finance in the Economic Transformation Programme (ETP): Key Challenges. International Journal of Economy, Management and Social Sciences (IJEMSS) (Dec), 827-829, (ISSN 2306-7276)
   21. C.F.Y., Mohamed. Z., and Krine. C. (2014). The Effects of the Crisis on the Financial Performance of Malaysian Companies. Asian Journal of Finance and Accounting (AJFA) 6(1) (June), 236-248. (ISSN 1946-052X)
   22. , Zam, A ., Mohamed. Z., and Mohd Isa. M.Y. (2014). A Case Study on Food Caterer: The Halal Food Eco-System. Journal of Academy for Advancement of Business Research (JAABR) (May), 11- 14, (ISSN 2332-0311)
   23. Mohd Isa. M.Y., Mohamed. Z., and M., Zam, A (2014). Surviving the peaks and valleys of a seasonal rush. International Journal of Advanced Technology and Science (IJATS) (March), 18-26, (ISSN 2005-4238)
   24. Z., and Hafizah, M.H. (2013). The Perception of SMEs on the Importance of A Proper Accounting Systems: Malaysian Evidence. Journal of Modern Accounting and Auditing (JMAA) (October), 1302-1321, (ISSN 1548-6583)
   25. Z. (2013). The Age of Internal Audit Function and Internal Audit’s Contribution to Financial Statement Audit: Implication on Audit Fees. The Journal of American Academy of Business, Cambridge (JAABC) (March), 303-311, (ISSN 1540-1200)
   26. , Zam, A., Mohamed. Z., and Clayton. G.J (2013). MyKe Case Study on the Camtronics Sdn. Bhd: Lean Six Sigma: Transform to Perform.
   27. Malaysia Productivity Corporation (MPC), Casebook on Intervention Programme (Jan), 37-48, (ISBN 9789832786030)
   28. Shanmugam, M., Omar, S., and Mohamed. Z. (2013). Network Expansion Strategy: A Case Study of a Malaysian Motor Claims Management Company in India. The Journal of American Academy of Business, Cambridge (JAABC) (September), 289-294, (ISSN 1540-1200)
   29. C.F.Y., Mohamed. Z., and Krine. C. (2013). A Longitudinal and Cross-Industry Study on the Stability of Financial Ratios of Malaysian Companies. Accounting and Finance Research Journal (AFRJ) (June), 45-52, (ISSN 1927-5986)
   30. Mohd Isa. M.Y., Mohamed. Z., and M., Zam, A (2015). Case Study on the Segi Seri Sdn. Bhd: Surviving the Peaks and Valleys of a Seasonal Rush, Case Studies of Selected SME Business, Centre for Entrepreneur Development and Research (CEDAR) and SME Bank, (Jan), 31-36, (ISSN 978-967-12543-3-2)
   31. C.F.Y., Mohamed. Z., and Krine. C. (2013). The Application of Principal Component Analysis in the Selection of Industry Specific of Industry Specific Financial Ratios. British Journal of Economics, Management and Trade (BJEMT) (June), 242-252, (ISSN 2278 – 098X)
   32. Mohd Isa. M.Y., Choong. Y.V., David. Y.G.F., Mohamed. Z., and Syed Agil. S.O. (2013). Asian Banking Implication from Crisis: Malaysian Commercial Banks’ Income Smoothing Behavior through Loan Loss Provisions. Journal of Business and Economics (JBE) (September), 243-255, (ISSN 2155-7950)
   33. Mohd Isa. M.Y., and Mohamed. Z. (2013). Case Study of Boeing versus Airbus: Utilitarian Ethical Principle. Journal of Review of Strategic and International Studies (JRSIS) (October), 40-42, (ISSN 2326-8085)
   34. C., Ben. C.F.Y., and Mohamed. Z. (2013). A Study on the Application of Factor Analysis and the Distributional Properties of Financial Ratios of Malaysian Companies. International Journal of Academic Research in Management (IJARM) (November), 83-95, (ISSN 2296-1747)
   35. C.F.Y., Clayton. G.J., and Mohamed. Z. (2013). Using Financial Ratios and Managing Financial Risks in Investing in “Grey” Zone Companies: Evidence from Malaysia. International Journal of Finance & Accounting Studies (IJFAS) (October), 1-8, (ISSN 2202-XXX)
   36. Z., Mat Zain. M., Subramaniam, N., and Wan Yusoff. W.F. (2012). Internal Audit Attributes and External Audit’s Reliance on Internal Audit: Implications on Audit Fees. International Journal of Auditing (IJA) (November), 268-285. (ISSN 1090-6738)
   37. C.F.Y., Shanmugam, M., and Mohamed. Z. (2012). Evaluating Company Failure in Malaysia Using Financial Ratios and Logistic Regression. Asian Journal of Finance and Accounting (AJFA) 4(1) (June), 330-344. (ISSN 1946-052X)
   38. M.K., Seetharaman. A., Mohamed. Z., Gopalan. M., and San. L.H. (2011). The Impact of Information Technology on Internal Auditing. African Journal of Business Management (AJBM), 5(9) (May), 3523-3539. (ISSN 1993-8233)

Consultancy

Forensic Accounting and Auditing in Taxation, under Faculty of Accountancy, UiTM Shah Alam, 2003 – Inland Revenue Board (IRB). (Completed January 2004- Amount RM60,000).
Consultancy work to undertake Impact Study for Scheme Funds Managed by Malaysian Industrial Development Finance Berhad (MIDF) (Completed December 2020- Amount RM25,000).