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Zulkarnain Muhamad Sori

INCEIF UNIVERSITY

Jalan Tun Ismail

KL, 50480

Malaysia

INCEIF, The Global University of Islamic Finance

Professor

Lorong Universiti A

Kuala Lumpur, Kuala Lumpur 59100

Malaysia

http://www.inceif.org/

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SCHOLARLY PAPERS

50

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33,719

TOTAL CITATIONS
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Top 39,086

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43

Scholarly Papers (50)

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1.

Bloom's Taxonomy for Effective Teaching and Learning

Number of pages: 25 Posted: 27 Mar 2025
Zulkarnain Muhamad Sori and Wan Halina Wan Mustapha
INCEIF UNIVERSITY and INCEIF UNIVERSITY
Downloads 2,365 (18,709)
Citation 3

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2.

Audit Committee Support and Auditor Independence

Number of pages: 19 Posted: 19 Nov 2007
Zulkarnain Muhamad Sori, Shamsher Mohamad and Siti Shaharatulfazzah Mohd Saad
INCEIF UNIVERSITY, University Putra Malaysia - Graduate School of Management and Independent
Downloads 2,260 (16,776)
Citation 1

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Audit Committee, Auditor Independence, Bursa Malaysia, Perceptions, Compliance

3.

Shariah Governance Practices in Malaysian Islamic Financial Institutions

Number of pages: 15 Posted: 17 Mar 2015
Zulkarnain Muhamad Sori, Shamsher Mohamad and Mohamed Shah
INCEIF UNIVERSITY, University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Downloads 2,128 (18,524)
Citation 10

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Shariah Governance Framework, Banking, Director, Risk Management, Audit

4.

Shariah Governance: Effectiveness of Shariah Committees in Islamic Banks in Malaysia

Number of pages: 17 Posted: 27 Jan 2015 Last Revised: 12 Mar 2015
Shamsher Mohamad, Zulkarnain Muhamad Sori and Mohamed Shah
University Putra Malaysia - Graduate School of Management, INCEIF UNIVERSITY and International Centre for Education in Islamic Finance (INCEIF)
Downloads 2,128 (18,464)

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Shariah Governance, Shariah Committee, Islamic Financial Institutions, Independence, Competence, Consistency

5.

Accounting Conceptual Frameworks: Masb vs. Aaoifi

Number of pages: 15 Posted: 20 Jan 2017
Zulkarnain Muhamad Sori
INCEIF UNIVERSITY
Downloads 1,522 (31,051)
Citation 3

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Accounting Conceptual Framework, MASB, AAOIFI, Islamic Accounting, Islamic Finance

6.

Audit Committee and Auditor Independence: Some Evidence from Malaysia

Number of pages: 26 Posted: 19 Jan 2006
Zulkarnain Muhamad Sori and Yusuf Karbhari
INCEIF UNIVERSITY and Cardiff Business School
Downloads 1,513 (31,144)
Citation 1

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Audit Committee, Meeting, Report, Audit Fees, Directors

7.

Prediction of Corporate Financial Distress: Evidence from Malaysian Listed Firms During the Asian Financial Crisis

Number of pages: 28 Posted: 28 Sep 2004
Yusuf Karbhari and Zulkarnain Muhamad Sori
Cardiff Business School and INCEIF UNIVERSITY
Downloads 1,169 (45,542)
Citation 4

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Corporate distress, financial ratios, prediction model, discriminant analysis and Asian Financial Crisis

8.

Non-Audit Services and Auditor Independence: Some Evidence from Malaysia

Number of pages: 31 Posted: 19 Dec 2005
Zulkarnain Muhamad Sori and Yusuf Karbhari
INCEIF UNIVERSITY and affiliation not provided to SSRN
Downloads 1,124 (48,219)
Citation 2

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Non-audit services, auditor independence, segregation of duties, Malaysia and regulations

9.

Auditor Reputation and Auditor Independence: Evidence from an Emerging Market

Number of pages: 18 Posted: 17 Apr 2006
Zulkarnain Muhamad Sori, Shamsher Mohamad and Yusuf Karbhari
INCEIF UNIVERSITY, University Putra Malaysia - Graduate School of Management and Cardiff Business School
Downloads 1,054 (52,771)
Citation 2

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Size, Reputation, Auditor Independence, Perceptions and Averseness

10.

Research on Islamic Banking in Malaysia: A Guide for Future Directions

Number of pages: 41 Posted: 12 Mar 2015
Gulzhan Musaeva, Shamsher Mohamad, Mohamed Shah and Zulkarnain Muhamad Sori
International Centre for Education in Islamic Finance (INCEIF), University Putra Malaysia - Graduate School of Management, International Centre for Education in Islamic Finance (INCEIF) and INCEIF UNIVERSITY
Downloads 1,031 (54,337)

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Islamic Banking, Governance, Finance, Framework, Products

11.

Auditor Reputation and Auditor Independence in an Emerging Market

Number of pages: 20 Posted: 20 Jan 2006
Zulkarnain Muhamad Sori and Yusuf Karbhari
INCEIF UNIVERSITY and Cardiff Business School
Downloads 1,004 (56,436)

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Size, Reputation, Auditor Independence, Resources, and Perceptions

12.

Why Companies Fail? An Analysis of Corporate Failures

Akauntan Nasional: Journal of the Malaysian Institute of Accountants, Vol. 14, No. 8, pp. 5-8, 2001
Number of pages: 13 Posted: 02 Nov 2004
Zulkarnain Muhamad Sori, Shamsher Mohamad and Mohamad Ali Abdul Hamid
INCEIF UNIVERSITY, University Putra Malaysia - Graduate School of Management and Universiti Putra Malaysia
Downloads 936 (62,205)

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corporate failure, age of failed firms, auditor report, director report and financial ratios

13.

Accounting for Musharakah Mutanaqisah Home Financing: The Malaysia Case

Number of pages: 18 Posted: 08 Jul 2016
Zulkarnain Muhamad Sori
INCEIF UNIVERSITY
Downloads 924 (63,499)
Citation 2

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Musharakah Mutanaqisah home financing, Islamic banking, Islamic finance, Islamic accounting, Shari’ah compliance.

14.

Auditor Appointment, Rotation and Independence: Some Evidence from Malaysia

Number of pages: 24 Posted: 20 Dec 2005
Zulkarnain Muhamad Sori and Yusuf Karbhari
INCEIF UNIVERSITY and Cardiff Business School
Downloads 880 (67,947)

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Appointment, Rotation of Firms, and Rotation of Partners, Independence, Malaysia, and Conflict of Interest

15.

Attributes of an Effective Audit Committee: Evidence from an Emerging Capital Market

Number of pages: 18 Posted: 14 Aug 2006
Zulkarnain Muhamad Sori, Mohamad Ali Abdul Hamid and Annuar Nassir
INCEIF UNIVERSITY, Universiti Putra Malaysia and University Putra Malaysia
Downloads 875 (68,292)
Citation 3

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Audit Committee, Corporate Governance, Effectiveness, Attributes and Internal Control

16.

An Overview of Corporate Governance: Some Essentials

Number of pages: 6 Posted: 22 Apr 2011
Shamsher Mohamad and Zulkarnain Muhamad Sori
University Putra Malaysia - Graduate School of Management and INCEIF UNIVERSITY
Downloads 790 (78,872)
Citation 1

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Corporate Governance, Confidence, Trust, Cost of Capital, Efficiency

17.

Bankruptcy Prediction During the IMF Crisis: Evidence from Malaysian Listed Industrial Companies

Number of pages: 24 Posted: 28 Sep 2004
Zulkarnain Muhamad Sori and Yusuf Karbhari
INCEIF UNIVERSITY and Cardiff Business School
Downloads 727 (87,289)

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Corporate distress, financial ratios, IMF crisis, prediction model, discriminant analysis

18.

The Impact of Selected Corporate Governance Programmes to Auditor Independence: Some Evidence from Malaysia

Number of pages: 28 Posted: 20 Dec 2005
Zulkarnain Muhamad Sori and Yusuf Karbhari
INCEIF UNIVERSITY and Cardiff Business School
Downloads 701 (91,534)

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Corporate governance, MASB, MSWG, MICG, Training Programme

19.

Corporate Governance from a Global Perspective

Number of pages: 17 Posted: 21 Apr 2011
Shamsher Mohamad and Zulkarnain Muhamad Sori
University Putra Malaysia - Graduate School of Management and INCEIF UNIVERSITY
Downloads 678 (96,231)

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Corporate Governance, Global, Malaysia, Japan, European

20.

Perceived Failure Symptoms: Evidence from an Emerging Capital Market

Number of pages: 9 Posted: 16 Aug 2006
Zulkarnain Muhamad Sori, Mohamad Ali Abdul Hamid and Annuar Nassir
INCEIF UNIVERSITY, Universiti Putra Malaysia and University Putra Malaysia
Downloads 672 (96,983)

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Corporate Failure, Warning Signal, Failure Symptoms, Distressed Firms and Qualitative Approach

21.

Shariah Committee Independence: An Insider's View

INCEIF Quarterly Research Bulletin, Volume 6
Number of pages: 8 Posted: 16 Mar 2015 Last Revised: 16 Apr 2015
Zulkarnain Muhamad Sori, Shamsher Mohamad and Mohamed Shah
INCEIF UNIVERSITY, University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Downloads 657 (99,863)
Citation 1

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Governance, Shariah Governance, Independence, Safeguards, Threats

22.

Shareholder Wealth Effects and Corporate Name Change: Evidence from Malaysia

Downloads 605 (111,280)
Citation 3

Shareholder Wealth Effects and Corporate Name Change: Evidence from Malaysia

Number of pages: 36 Posted: 28 Sep 2004
Yusuf Karbhari, Zulkarnain Muhamad Sori and Shamsher Mohamad
Cardiff Business School, INCEIF UNIVERSITY and University Putra Malaysia - Graduate School of Management
Downloads 605 (109,658)
Citation 3

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Corporate Name Change, Event Study, Failed Firms, KLSE, Malaysia, Restructuring, Wealth Effects

Shareholder Wealth Effects and Corporate Name Change: Evidence from Malaysia

Corporate Ownership & Control, Vol. 2, No. 1, pp. 38-49
Posted: 02 Dec 2004
Yusuf Karbhari, Zulkarnain Muhamad Sori and Shamsher Mohamad
Cardiff Business School, INCEIF UNIVERSITY and University Putra Malaysia - Graduate School of Management

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Corporate Name Change, Event Study, Failed Firms, KLSE, Malaysia, Restructuring, Wealth Effects

23.

Forecasting Financial Problems in Emerging Capital Markets

Number of pages: 15 Posted: 16 Aug 2006
Zulkarnain Muhamad Sori, Mohamad Ali Abdul Hamid and Annuar Nassir
INCEIF UNIVERSITY, Universiti Putra Malaysia and University Putra Malaysia
Downloads 594 (113,715)
Citation 2

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Corporate Failure, Financial Ratios, Prediction Model, Discriminant Analysis

24.

Financial Fiascos: 'The Short-Memory Syndrome?'

Number of pages: 11 Posted: 21 Apr 2011
Shamsher Mohamad and Zulkarnain Muhamad Sori
University Putra Malaysia - Graduate School of Management and INCEIF UNIVERSITY
Downloads 570 (120,007)
Citation 1

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Financial Fiascos, Corporate Governance, Integrity, Regulator

25.

Compliance of Audit Committee Requirements: A Brief Review of the Practice

Journal of Malaysian Institute of Accountants, Vol. 14, No. 5, pp. 4-7, 2001
Number of pages: 14 Posted: 28 Oct 2004
Zulkarnain Muhamad Sori, Shamsher Mohamad and Mohamad Ali Abdul Hamid
INCEIF UNIVERSITY, University Putra Malaysia - Graduate School of Management and Universiti Putra Malaysia
Downloads 563 (121,672)

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Audit Committee, Compliance, Formation, Independence, Reporting

26.

'Effective Profit Rate Method’ and Revenue Recognition of Islamic Banks: Risk Sharing or Risk Transfer?

Number of pages: 27 Posted: 27 Jun 2016
Zulkarnain Muhamad Sori
INCEIF UNIVERSITY
Downloads 548 (127,568)

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27.

Audit Committee Authority and Effectiveness: The Perceptions of Malaysian Senior Managers

Number of pages: 33 Posted: 16 Aug 2006
Siti Shaharatulfazzah Mohd Saad, Jonathan Gerard Evans, Zulkarnain Muhamad Sori and Mohamad Ali Abdul Hamid
Independent, University of Glamorgan - Business, INCEIF UNIVERSITY and Universiti Putra Malaysia
Downloads 538 (129,080)
Citation 2

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Audit committee, Authority, Effectiveness, Perceptions, Malaysia, Survey

28.

Compliance of Audit Committee Requirements: A Review of the Practices of Companies Listed on the Klse

Number of pages: 27 Posted: 30 Nov 2005
Zulkarnain Muhamad Sori, Mohd Rosnizam Deris and Siti Shaharatulfazzah Mohd Saad
INCEIF UNIVERSITY, affiliation not provided to SSRN and Independent
Downloads 504 (139,889)

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Audit committee, compliance, corporate governance, listing requirements and financial reporting.

29.

Some Basic Properties of Financial Ratios: Evidence from an Emerging Capital Market

Number of pages: 19 Posted: 12 Aug 2006
Zulkarnain Muhamad Sori, Mohamad Ali Abdul Hamid, Annuar Nassir and Shamsher Mohamad
INCEIF UNIVERSITY, Universiti Putra Malaysia, University Putra Malaysia and University Putra Malaysia - Graduate School of Management
Downloads 442 (163,866)
Citation 1

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normality, distributional properties, transformation techniques, skewness, outliers

30.

Senior Managers' Perceptions on Audit Committee Composition and Effectiveness: Some Evidence from Malaysia

Number of pages: 26 Posted: 16 Aug 2006
Siti Shaharatulfazzah Mohd Saad, Jonathan Gerard Evans and Zulkarnain Muhamad Sori
Independent, University of Glamorgan - Business and INCEIF UNIVERSITY
Downloads 423 (171,735)

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Audit Committee, Composition, Effectiveness, Managers, Perception

31.

The Impact of Regulatory Sanctions to Auditor Independence: Some Evidence from Malaysia

Number of pages: 25 Posted: 20 Dec 2005
Zulkarnain Muhamad Sori and Yusuf Karbhari
INCEIF UNIVERSITY and Cardiff Business School
Downloads 392 (188,537)

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Regulatory sanctions, peer review, MIA, professional bodies, enforcement

32.

Audit Committee Practices in Malaysian Large Firms

Number of pages: 33 Posted: 19 Nov 2007
Zulkarnain Muhamad Sori, Shamsher Mohamad and Siti Shaharatulfazzah Mohd Saad
INCEIF UNIVERSITY, University Putra Malaysia - Graduate School of Management and Independent
Downloads 378 (195,842)

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Audit Committee, Report, Disclosure, KLSE, Practices

33.

Musharakah Mutanaqisah home financing: issues in practice

DOI 10.1108/JIABR-08-2015-0036
Number of pages: 14 Posted: 30 Jan 2025
Alam Asadov, Zulkarnain Muhamad Sori, Shamsher Mohamad, Zaheer Anwer and Shinaj Shamsudheen
Prince Sultan University, INCEIF UNIVERSITY, International Centre for Education in Islamic Finance (INCEIF), Sunway Business School, Sunway University and International Centre for Education in Islamic Finance (INCEIF), Students
Downloads 373 (223,475)

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Islamic banking, Musharakah Mutanaqisah, Shariah compliance, Home financing Paper type Research paper

34.

Audit Committees: From the Legal Perspective

Number of pages: 10 Posted: 03 Nov 2004
Adilah Abd Razak, Zulkarnain Muhamad Sori and Shamsher Mohamad
University Putra Malaysia - Faculty of Economics and Management, INCEIF UNIVERSITY and University Putra Malaysia - Graduate School of Management
Downloads 346 (217,024)

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Audit committee, fiduciary duties, duty to be diligent, duty of care and skill and statutory duties

35.

Effectiveness of Shariah Committees in the Malaysian Islamic Financial Institutions: The Practical Perspective

MEI Insight IFS 2
Number of pages: 8 Posted: 28 Jul 2016
Shamsher Mohamad and Zulkarnain Muhamad Sori
University Putra Malaysia - Graduate School of Management and INCEIF UNIVERSITY
Downloads 344 (221,253)

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Shariah Governance, Shariah Committee, Islamic Financial Institutions, Independence, Competence, Consistency

36.

Potential Employment and Auditor Independence

Number of pages: 10 Posted: 19 Nov 2007
Zulkarnain Muhamad Sori and Shamsher Mohamad
INCEIF UNIVERSITY and University Putra Malaysia - Graduate School of Management
Downloads 332 (227,311)

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Client Employment, Auditor Independence, External Auditors, Audit Decision

37.

Revenue Recognition of Islamic Financial Institutions: The Curious Choice of Applying IFRS 9 Over IFRS 15 in Accounting for Trade-Based Contracts

Number of pages: 8 Posted: 03 Feb 2025
Zulkarnain Muhamad Sori
INCEIF UNIVERSITY
Downloads 304 (260,469)

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IFRS 9, IFRS 15, Shariah principles, Islamic Finance, Revenue Recognition

38.

Audit Committee Resources, Appointment and Future Scope: Some Evidence from Malaysia

Number of pages: 16 Posted: 16 Aug 2006
Siti Shaharatulfazzah Mohd Saad, Jonathan Gerard Evans, Zulkarnain Muhamad Sori and Mohamad Ali Abdul Hamid
Independent, University of Glamorgan - Business, INCEIF UNIVERSITY and Universiti Putra Malaysia
Downloads 295 (257,640)
Citation 1

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Resources, Appointment, Scope, Effectiveness, Perceptions, Malaysia

39.

Governance Issues In Managing Zakat Funds: The Experience of Selected Zakat Management Institutions in Malaysia

Number of pages: 6 Posted: 31 Mar 2025
Zulkarnain Muhamad Sori and Shamsher Mohamad
INCEIF UNIVERSITY and International Centre for Education in Islamic Finance (INCEIF)
Downloads 270 (298,892)

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40.

Rule 78 and Effective Interest Rate Method (IFRS 9): Financial Justice and Transparency in Islamic Finance

Number of pages: 8 Posted: 04 Feb 2025
Zulkarnain Muhamad Sori
INCEIF UNIVERSITY
Downloads 257 (303,770)

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Rule 78, Revenue Apportionment, Effective Profit Method, IFRS 9, Islamic Finance

41.

The Wealth Effect of Announcement of Audit Committee Formation: Evidence from Malaysian Listed Firms

Number of pages: 18 Posted: 28 Sep 2004
Zulkarnain Muhamad Sori and Yusuf Karbhari
INCEIF UNIVERSITY and Cardiff Business School
Downloads 255 (298,892)

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Audit Committee Formation, Corporate Governance, Event Study, Malaysia, Wealth Effects.

42.

Communicated ethical identity disclosure (CEID) of Islamic banks under the AAOIFI and IFRS accounting regimes: a global evidence

DOI 10.1108/JIABR-01-2021-0013
Number of pages: 23 Posted: 30 Jan 2025
Mohamed Anouar Gadhoum, Zulkarnain Muhamad Sori, Shamsher Mohamad and Ziyaad Mahomed
INCEIF UNIVERSITY, INCEIF UNIVERSITY, International Centre for Education in Islamic Finance (INCEIF) and affiliation not provided to SSRN
Downloads 108 (674,591)

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43.

Auditory Alarms: A Message from Titanic

Number of pages: 15 Posted: 28 Jun 2016
Hasri Mustafa, Nur Nadirah Mat Razali, Zulkarnain Muhamad Sori, Norlida Mahussin and Haslinah Muhammad
UPM, UPM, INCEIF UNIVERSITY, Universiti Sains Islam Malaysia (USIM) and UPM
Downloads 85 (771,553)

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alarms, creative accounting, titanic

44.

The Role of Islamic Finance as a Catalyst to Sustainable Entrepreneurship in Achieving the Sustainable Development Goals (SDGs) Agenda

Number of pages: 7 Posted: 30 Jan 2025
Zulkarnain Muhamad Sori
INCEIF UNIVERSITY
Downloads 55 (1,020,567)

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45.

Shariah Non-Compliance Risk (SNCR) Reporting in Islamic Financial Institutions

Posted: 09 Apr 2025
Zulkarnain Muhamad Sori, Noreena Mohd Yusoff, Shamsher Mohamad and Aishath Muneeza
INCEIF UNIVERSITY, INCEIF UNIVERSITY, INCEIF UNIVERSITY and INCEIF UNIVERSITY

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Shariah Non-Compliance Risk (SNCR), Islamic Financial Institutions (IFIs), Shariah Governance Policy Document (SGPD) 2019, Operational Risk Reporting (ORR) 2023, Regulatory Compliance

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Operational Risk Management, Basel III, ORR, Shariah Non-Compliance Risk, Operational Lapse, Islamic finance

47.

The COVID 19 Pandemic: The Impact on Emerging and Development Economies

IFHUB 2021 Issue 1
Posted: 31 Mar 2025
Shamsher Mohamad and Zulkarnain Muhamad Sori
International Centre for Education in Islamic Finance (INCEIF) and INCEIF UNIVERSITY

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48.

COVID 19 Pandemic: The Role of Islamic Finance

IFHUB 2020 Issue 4
Posted: 31 Mar 2025
Shamsher Mohamad and Zulkarnain Muhamad Sori
International Centre for Education in Islamic Finance (INCEIF) and INCEIF UNIVERSITY

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49.

Intellectual Capital and Islamic Banks

Posted: 27 Mar 2025
Zulkarnain Muhamad Sori, Syaima Adznan, ZULKARNAIN BIN MUHAMAD SORI and Shamsher Mohamad
INCEIF UNIVERSITY, Universiti Kebangsaan Malaysia, Bangi, Malaysia, INCEIF UNIVERSITY and International Centre for Education in Islamic Finance (INCEIF)

Abstract:

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50.

The Effectiveness of the Internal Auditor in Malaysian Listed Firms

Akauntan Nasional: Journal of Malaysian Institute of Accountants, Vol. 14, No. 9, pp. 30-33, 2001
Posted: 03 Nov 2004
Annuar Nassir, Mohamad Ali Abdul Hamid, Shamsher Mohamad and Zulkarnain Muhamad Sori
University Putra Malaysia, Universiti Putra Malaysia, University Putra Malaysia - Graduate School of Management and INCEIF UNIVERSITY

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Internal Audit, Effectiveness, Corporate Governance, Independence, Quality