INTRODUCING

PROF. DR. ZULKARNAIN MUHAMAD SORI

Country of Origin
Malaysia

Qualification
Doctor of Philosophy (PhD), Audit & Corporate Governance, Cardiff University, UK (2005)

Email

Phone Number
+603 7651 4173

A Brief Introduction

Professor Dr. Zulkarnain Muhamad Sori has over 30 years of experience in accounting, auditing, corporate governance, and financial reporting. He currently serves as Associate Dean and Senate Member at INCEIF University, balancing his academic career with consultancy, and has published over 100 works in his fields of expertise.

Before transitioning to academia, Dr. Zulkarnain gained valuable experience in various industries such as trading, transportation, and services, holding roles such as Accountant, Auditor, and Senior Finance Manager. This real-world experience informs his teaching and research, allowing him to effectively merge theory with practical application.

Dr. Zulkarnain has taught a broad spectrum of subjects, including Financial Accounting, Management Accounting, Financial Statement Analysis, Taxation, Accounting for Islamic Finance, Shariah Audit, Corporate Governance, and Takaful. His diverse expertise and experience have made him a trusted advisor to Islamic financial institutions, providing guidance on accounting, auditing, corporate governance, zakat, and ethical standards. He also held roles as a Board Member and Chairman of Audit Committees for companies in Singapore.

In addition to his teaching and advisory roles, Dr. Zulkarnain has held senior academic positions, including Senior Officer and Senate Member at various universities, and has served two terms as a Council Member of the Malaysian Institute of Accountants (MIA). He has also advised universities on maintaining accreditation for accounting and business programs, ensuring they meet both academic and industry standards.

Internationally, Dr. Zulkarnain has been a Visiting Scholar at Istanbul Sabahattin Zaim University (Erasmus+ funded) and the Asian Accounting Finance & Business Research Unit at Cardiff University (UPM funded). He serves on the editorial boards of the IPN Journal of Research and Practice in Public Sector Accounting and Management and the Journal of Muamalat and Islamic Finance Research, among others. He was the Founding Editor and past Editor-in-Chief of the International Journal of Economics and Management (Scopus Indexed) and an Associate Editor for the Journal of Islamic Accounting and Business Research (Scopus Indexed, Emerald Publishing).

Dr. Zulkarnain is frequently sought after as a blind reviewer for top-tier academic journals and serves on the Standards Review Taskforce of the Malaysian Qualification Agency, contributing to the revision of Islamic Finance and Muamalat standards. He has successfully supervised over 30 PhD students, guiding them through research and publication.

Publications

Journal

  • Muhamad Sori, Z., & Shamsher, M. (2018). A Comparison of MASB and AAOIFI Accounting Conceptual Framework. Journal of Islamic Finance Accountancy, 1 (1), 30-37.
  • Muhamad Sori, Z., Mohamad, S., Ahmad, A.A.Y. and Osman, M.N.H. (2024). The Accounting Treatment of Cryptocurrencies: The Perspective of Current Accounting Standards. International Journal of Economics and Management, 18 (2): 179-196.
  • Adznan, S., Muhamad Sori, Z.B. and Mohamad, S. (2023), Intellectual capital disclosure (ICD) in Islamic banks: does the diversity of Shariah committee matters?, International Journal of Islamic and Middle Eastern Finance and Management, Vol. 16 No. 6, pp. 1269-1286. https://doi.org/10.1108/IMEFM-02-2023-0055
  • Muhamad Sori, Z., Shamsher, M., & Al Homsi, M. (2019). View from practice: Stock Market Reaction to Sukuk Credit Rating Changes in Malaysia. Thunderbird International Business Review, 1-9, doi: 10.1002/tie.22066. [Journal Quality: A,SCOPUS; when published: A]
  • Adznan, S. Muhamad Sori, Z. and Mohamad, S. (2024) Intellectual capital disclosures (ICD) of Islamic banks under IFRS versus AAOIFI regimes: an international evidence. Journal of Islamic Accounting and Business Research, 02 Jul 2024, Vol. 15, Issue 6, pages 1009 – 1027
  • Alhomsi, M., Muhamad Sori, Z and Mohamad, S. (2023) Determinants of Sukuk credit rating: evidence from issuing firms in Malaysia. Journal of Islamic Accounting and Business Research, Vol. 14 No. 8, pp. 1324-1343.https://doi.org/10.1108/JIABR-05-2022-0127

Book

  • Muhamad Sori, Z., Wan Mustapha, W. H. & Musle, M. A. (2024). Bloom’s Taxanomy for Effective Teaching and Learning. eBook.
  • Syaima’Adznan, Muhamad Sori, Z. and Mohamad S. (2024). Intellectual Capital. Bangi: UKM Press.
  • Hussain, S., Muhamad Sori, Z., & Abdul Wahab, S. (2019). Financial and Governance Dilemma at Koperasi Social Finance Berhad: An Analysis.. Kota Bharu, Kelantan: UMK Press.
  • Muhamad Sori, Z., Abdul Wahab, S., & Al Homsi, M. (2019). Contemporary Issues in Financial Reporting of Islamic Financial Institutions. Kota Bharu: UMK Press.
  • Mohd Shah, S., Mohd Adzmi, R., Muhamad Sori, Z., Abdul Wahab, S., & Yaacob, A. (2018). Financial Strategies for Apparel Start Up Business: A Case Study of RS Frenzy. Kelantan: Penerbit Universiti Malaysia Kelantan.
  • Abdul Aziz, R., Atan, Z., Abdul Wahab, S., & Muhamad Sori, Z. (2017). Managing Sustainability Issues In Education Business: A Case Study on Vital Ed Solution UMK Press.
  • Muhamad Sori, Z. (Ed.). (2015). Issues in Contemporary Accounting and Finance. Serdang: UPM Press.
  • Osman, M., Turmin, S., Abdul Latif, A., & Muhamad Sori, Z. (Ed.). (2015). Selected Studies in Accounting & Finance UPM Press.
  • Muhamad Sori, Z., Ridzwana, M. S., & Mazrah, M. (2012). Corporate Governance Practices in Malaysia UPM Press.
  • Muhamad Sori, Z., Abu Sofian, Y., Ridzwana, M. S, Rosmila, S., & Mazrah,, M. (2011). Selected Readings in Accounting and Finance UPM Press.
  • Rosmila,, S., Zaidi, M. D., & Muhamad Sori, Z. (2010). Research in Accounting UPM Press.
  • Muhamad Sori, Z., Abdul Hamid, M., Yusoff, A., & Mohd Deris, M. (2002). Perakaunan Perkongsian Di Malaysia McGraw Hill.
  • Mohd Deris, M., Muhamad Sori, Z., & Abdul Hamid, M. (2002). Perakaunan Perkongsian: Soalan dan Jawapan. Kuala Lumpur: McGraw Hill.

Teaching Courses

PhD in Islamic Finance (by Coursework and Dissertation)

Accounting for Islamic Financial Transactions

Master of Science in Islamic Finance (MSc)

Accounting for Islamic Financial Transactions

Masters in Islamic Finance Practice (MIFP)

  • Accounting for Islamic Finance
  • Audit and Compliance

Executive Masters In Islamic Finance (eMIF)

  • Accounting for Islamic Finance
  • Audit and Compliance