RESEARCHER INFO
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Dr. Mohamad Zulkurnai bin Ghazali
UUM College of Business
Tunku Puteri Intan Safinaz School of Accountancy
zulghazali@uum.edu.my
04-9287268

RESEARCH PROFILE

Research Gate Google Scholar

ACADEMIC QUALIFICATION

12019, PhD Perakaunan, UUM, Universiti Utara Malaysia
22002, Masters Internal Auditing And Management, City University, London, United Kingdom
31990, Bachelor Degree Science (Accounting), The Pennsylvania State University, USA

AWARD

1 Copyright untuk Qualitative Research Workshop 2020: Going Behind the Scenes of Qualitative Research, MyIPO, 2020, Kebangsaan
2 FELLOW INSTITUTE OF FINANCIAL ACCOUNTANTS, INSTITUTE OF FINANCIAL ACCOUNTANTS (AUSTRALIA), 2014, Antarabangsa

RECOGNITION

1 AKADEMIK,LEAD RESEARCH PAPER REVIEWER,Antarabangsa,2020
2 EXTERNAL ADVISOR,External Examiner,Kebangsaan,2025
3 INDUSTRI,AHLI LEMBAGA KOPERASI,Universiti,2021
4 AHLI PANEL,DISCUSSANT,Pusat Pengajian/Jabatan,2020
5 INDUSTRI,AHLI LEMBAGA PENGARAH,Negeri,2021

AREA OF EXPERTISE

Other Social Sciences N.E.C.
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RESEARCH AREA

Zakat
Internal Auditing
Auditing

OVERVIEW
My area of interests include among others are internal auditing, auditing the understanding of accounting for non-accounting individuals (students). Previous works undertaken were the practice of internal auditing in state and local government; knowledge about the practice of auditing among accounting students, fraud occurrence and identification in the local government. Also a member of a consultation project about the Sustainability of PTPTN. Generous providers for the research grants were IRPA and UUM.
PUBLICATION CHART
LIST OF PUBLICATION
Rusman bin Ghani, Ram Al Jaffri Bin Saad, Shafawaty Binti Mohamad Shabri, Muhammad Syahir Bin Abd. Wahab, Mohamad Zulkurnai bin Ghazali, (2021). Elemen-elemen Model Tadbir Urus Koperasi di Malaysia. Advanced International Journal of Banking, Accounting and Finance, 3(9), 58 - 74.
Mohamad Zulkurnai bin Ghazali, Muhammad Syahir Bin Abd. Wahab, Ram Al Jaffri Bin Saad, Mohd. Amir bin Mat Samsudin @ Mohd. Sham, (2020). Information Disclosure through Communication Channels by Zakat Institution. ICoEC2020 e-Proceedings, (), 59 - 64.
Ram Al Jaffri Bin Saad, Shamharir Bin Abidin, Mohamad Zulkurnai bin Ghazali, Ahmad Zamil bin Abd. Khalid, Mohd. Syahrir bin Rahim, (2019). ANALISIS BIBLIOMETRIK BAGI KAJIAN PERAKAUNAN ANALISIS BIBLIOMETRIK BAGI KAJIAN PERAKAUNAN MASJID . International Journal of Modern Trends in Social Sciences, 2(8), 188 - 199.
Mohamad Zulkurnai bin Ghazali, (2017). Aligning Corporate Governance with Enterprise Risk Management Adoption in the Nigerian Deposit Money Banks. Indian-Pacific Journal of Accounting and Finance, 1(2), 4 - 14.
Shamharir Bin Abidin, Ram Al Jaffri Bin Saad, Mohd. Syahrir bin Rahim, Ahmad Zamil bin Abd. Khalid, Mohamad Zulkurnai bin Ghazali, (2016). Pengukuhan Prestasi Pengurusan Kewangan Dan Peranan Masjid. SEMINAR ISLAM DAN KELESTARIAN UMMAH 2016, 1(), 255 - 262.
Mohd. Syahrir bin Rahim, Sahadah binti Haji Abdullah, Ahmad Zamil bin Abd. Khalid, Mohamad Zulkurnai bin Ghazali, (2016). Aplikasi ICT Dalam Memperkasa Keberkesanan Dan Kecekapan Institusi Masjid. SEMINAR ISLAM DAN KELESTARIAN UMMAH 2016, 1(), 399 - 404.
Mohamad Zulkurnai bin Ghazali, Ram Al Jaffri Bin Saad, Muhammad Syahir Bin Abd. Wahab, (2016). A Conceptual Framework for Examining Trust towards Zakat Institution. International Journal of Economics and Financial Issues , 6(7S), 98 - 102.
Mohamad Zulkurnai bin Ghazali, Ram Al Jaffri Bin Saad, Muhammad Syahir Bin Abd. Wahab, (2016). Proposing Factors Influencing Trust towards Zakat Institutions amongst Moslem Business Owners. The European Proceedings of Social & Behavioural Sciences, Volume XIV (), 651 - 658.
Mohamad Zulkurnai bin Ghazali, Shamharir Bin Abidin, Azharudin bin Ali, Mohd. Syahrir bin Rahim, (2014). A Preliminary Study on Fraud Prevention and Detection at the State and Local Government Entities in Malaysia. Forthcoming Proceedings of International Conference on Accounting Studies (ICAS) 2014, 00(), 00 - 00.
Azham Md Ali, Aidi bin Ahmi, Azharudin bin Ali, JD Gloeck, Mohamad Zulkurnai bin Ghazali, TH Lee, (2009). Internal audit in the federal organizations of Malaysia: is there light at the end of the long dark tunnel?. Southern African Journal of Accountability and Auditing Research, 9(), 23 - 38.
Mohd Hadzrami bin Harun Rasit, Mohammad Azhar Bin Ibrahim, Raudah binti Danila, Mohamad Zulkurnai bin Ghazali, Noor Afza binti Amran, (2013). KNOWLEDGE OF AUDITORS’ EXISTING DUTIES AMONG MALAYSIAN ACCOUNTING UNDERGRADUATES . ICSSR e-Journal of Social Sciences Researches, 1(), 126 - 136.
Raudah binti Danila, Noor Afza binti Amran, Mohd Hadzrami bin Harun Rasit, Mohamad Zulkurnai bin Ghazali, (2013). Evidence of the Audit Expectation Gap in Malaysian Higher Learning Institution. British Accounting & Finance Association Annual Conference Proceeding, 1(), 88 - 97.
Raudah binti Danila, Mohamad Zulkurnai bin Ghazali, Mohd Hadzrami bin Harun Rasit, Noor Afza binti Amran, (2012). The Global Audit Expectation Gap: Within and Between Countries. Proceeding of The First International Qualitative Research Conference(QRC2012), 2(), 83 - 95.
Mohd Hadzrami bin Harun Rasit, Raudah binti Danila, Noor Afza binti Amran, Mohamad Zulkurnai bin Ghazali, Mohammad Azhar Bin Ibrahim, (2012). Knowledge of auditors' existing duties among accounting undergraduates: The case of Universiti Utara Malaysia.. International Conference on Science Technology and Social Science, (), 34 - 41.
RESEARCH PIE
LIST OF RESEARCH
PEMBELAJARAN ZAKAT SECARA INSIDENTAL MELALUI PERMAINAN SIMULASI MUDAH ALIH (2021), Member, Kementerian/agensi lain
STARTUP TO EXPANSION: ASSESSING SUGAR & SPICE AOR OPPORTUNITY (2021), Member, Universiti
MEREKABENTUK MODEL KOMITMEN DAN KEPERCAYAAN TERHADAP INSTITUSI ZAKAT DALAM KALANGAN USAHAWAN KORPORAT MUSLIM DI NEGERI KEDAH (2019), Leader, Kementerian/agensi lain
THE PRACTICES OF MANAGEMENT CONSULTANTS IN MALAYSIAN PUBLIC SECTOR: MOVING FORWARD WITH NEW NATIONAL AGENDAS (2019), Member, Kpt
DANA DAN HARTA MASJID SEBAGAI SUMBER BELUM DITEROKAI: KAJIAN DI NEGERI KEDAH DARUL AMAN (2014), Member, Universiti
A REVIEW, INVESTIGATION AND RECOMMENDATION TOWARDS THE TRANSFORMATION OF HIGHER EDUCATION FUNDING (2012), Member, Industri
NARROWING THE AUDIT EXPECTATION GAP IN MALAYSIA HIGHER LEARNING INSTITUTIONS (2012), Member, Universiti
FAMILY BUSINESS, ACCOUNTING CONSERVATISM AND EARNINGS INFORMATIVENESS (2011), Member, Universiti
BOARD OF DIRECTORS, AUDIT COMMITTEES AND AUDIT REPORTING LAG (2005), Member, Universiti
FRAUD AT THE STATE AND LOCAL GOVERNMENT ENTITIES (2004), Leader, Universiti
INTERNAL AUDIT IN THE FEDERAL GOVERNMENT MINISTRIES DEPARTMENTS AND AGENCIES OF MALAYSIA (2004), Member, Kpt
INTERNAL AUDIT IN THE STATE AND LOCAL GOVERNMENT OF MALAYSIA (2003), Member, Kpt
CONSULTATION
Year Title Membership Funder Level Status
UNDERGRADUATE
Course Code Course Name
KAL1013 Business accounting
BKAL1013 Business accounting
KF2023 Financial accounting i
BKAN1013 Basic accounting
KA3133 information systems control and auditing
KX2016 Practicum
KX2018 Practicum
BKAX4912 Practicum
EEP1032 Personal development and character building
BKAF1023 Introduction to financial accounting
KI3013 Internal auditing
SDG1021 Thinking skill
BKAS1013 Information technology in accounting
BKAA3023 Auditing and assurance ii
BKAX4908 Practicum
KX3016 Practicum
BKAA2013 Auditing and assurance i
KAA2013 Auditing i
KAX4998 Practicum
KX3018 Practicum
KA3023 Auditing ii
EEP2032 Living in the multi-cultural society
VQ2223 Practicum
POSTGRADUATE
Course Code Course Name
BKAA5013 Issues in auditing and investigations
SUPERVISION
Matric Name Status Title
825148 Saravana A/L Hanippvya Completed Sole Proprietorships in Malaysia : A Study on the level of Tax Compliance among Micro-Businesses.
904846 Nura Badamasi Not Active The Attributes of Internal Audit Effectiveness in Kano State Government Establishments
905670 Hussain Shuqair Al rasheedi Not Active Determinants of internal audit function effectiveness in Saudi Arabia
 
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