Biography

Dr Nik Mohamad Zaki Nik Salleh obtained his Phd degree from Universiti Malaysia Terengganu. He lectures Financial Accounting, Cost Accounting, International Accounting, Financial Statement Analysis and Corporate Governance. He is a member of Malaysian Institute of Accountants. He has worked in the accounting department for several companies before venturing into the academic line. Previously, he was a lecturer at Universiti Tenaga Nasional, Universiti Industri Selangor, Inti International University and Multimedia University. When he was serving these universities he held several administrative posts. Currently he has been appointed as the Coordinator of School Accreditation Committee.

He has more than twenty-three years of experience as a practitioner and an academician. His research expertise is in corporate governance and financial reporting. He has published articles in journals and presented papers in numerous international conferences.  Recently, he has been appointed as the editorial board member of International Journal of Auditing and Accounting Studies. Furthermore, from time to time he became a peer reviewer for some established journals. He also has supervised Master and PhD students. 

As an academician, he also has been an active researcher.  He had secured two research grants offered by Malaysian Accountancy Research and Education Foundation (MAREF), Both researches were completed in 2018 and 2019 respectively. He also has frequently conducted trainings on various accounting topics at National Audit Academy. Among the topics he covered were Malaysian Financial Reporting Standards on Assets and Liabilities, Presentation of Financial Statement, Financial Accounting Fraud and Forensic Accounting.

Research Interest

Financial reporting and corporate governance.

Educational Background

• PhD (Accounting), Universiti Malaysia Terengganu, Malaysia (2013)

• MSc (Accounting and Finance), DeMontfort University, UK (1997)

• Bachelor of Accounting, Universiti Teknologi MARA, Malaysia (1994)

Working Experience

• Xiamen University Malaysia, Sepang, Malaysia                            April 2019 – present

  • Senior Lecturer           

  • Teach, perform research and revise accounting curriculum

  • Coordinator of School Accreditation Committee.

  • Credit transfer panel

  • Member of Teaching and Learning Committee SEM

  • Member of Internal Quality Assurance Committee for MBA 

• Multimedia University, Cyberjaya, Malaysia                                 Nov 2008-Apr 2019

  • Program Coordinator, Msc Accounting

  • Committee of the Centre of Excellent for Business Performance

  • Teach, perform research and revise accounting curriculum

  • Supervise students; PhD thesis and final year project paper.

  • Assist in planning and scheduling course offerings.

• Inti University, Nilai, Malaysia                                                       Aug 2006-Oct 2008

  • Committee of Center for Entrepreneurship Development

  • Taught and performed research

  • Supervised students project paper

  • Participate in students counselling

Research Experience

• Principal Researcher, Bridging the Gap Between University Accounting Courses and Scholarly Discourses on Accounting for IR 4.0.

• Xiamen University Malaysia Internal Grant (RM29,000), 2020-2021.

• Principal Researcher, The Study on the impact of MFRS 10 Consolidated Financial Statement, MFRS 11 Joint Arrangements and MFRS 128 Investments in Associates and Joint Ventures on Consolidated Financial Statements of Malaysian Companies.

• Malaysian Accountancy Research and Education Foundation (MAREF) Grant (RM39,100), 2017-2018

• Co-Researcher, Materiality Judgement Practices by the Preparers: Malaysian Public listed companies’ evidences. 

  • Malaysian Accountancy Research and Education Foundation (MAREF) Grant (RM33,137), 2017-2018. 

Representative Publications

• Salleh, N. M. Z. N., Moorthy, K., & Jasmon, A. (2023). A Review of Scholarly Discourses on Accounting Technical Skills for IR 4.0. Journal of Higher Education Theory and Practice, 23(9), 80-94.

• Krishna Moorthy, Ng Kah Xsin, Nik Mohamad Zaki Nik Salleh, Pang Chui Ling & Loh Chun T’ing (2022). Continuance Intention to use E-Wallets in Malaysia after Outbreak of Covid-19. International Journal of Applied Business and Management Sciences. 3(1), 39-64.

• Mohammad, W. M. W., Salleh, N. M. Z. N., & Yusoff, W. F. W. (2022). Does audit committee constrain firms’ risks in Malaysian family manufacturing firms? Accounting Research Journal. 

• Moorthy, K., Salleh, N. M. Z. N., T'ing, L. C., Ling, L. P., Min Yeng, D., Jia Ning, L., ... & Pui Mun, L. (2022). Gender Inequality Affecting Women’s Career Progression in Malaysia. Journal of International Women's Studies, 23(1), 32. (Q3).

• Krishna Moorthy, Nik Mohamad Zaki Nik Salleh, Ang Xin Jie, Chan Shu Yi, Lau Shin Wei, Loo Yian Bing and Yee Zhao Ying (2020).  Use of Social Media in Planning Domestic Holidays: A Study on Malaysian Millennial, Millennial Asia. Sage Journals, ISSN: 0976-3996 Online ISSN: 2321-7081.SSCI Emerging Sources Citation Index (Scopus CiteScore: 0.3). (September 2020, Online First), Issue 1. Jan 2022 Q3.

• Salleh, N. M. Z. N., Lee-Lee, C., Joshi, P. L., & Wasiuzamman, S. (2019). Corporate governance, disclosure and firm performance: empirical findings from Malaysia. Afro-Asian Journal of Finance and Accounting, 9(3), 269-290. 

• Jasmon, A., Lai, M. M., Ahamad, A. A., & Salleh, N. M. Z. N. (2019). Difficulties in Conducting Short Horizon Event Studies: Call for Further Research. American Scientific Research Journal for Engineering, Technology, and Sciences (ASRJETS), 60(1), 133-148. 

• S.L. Hamdan, N. Jaffar, R.A. Razak, N.M.Z.N. Salleh (2017). The effects of internal auditor's competency and whistleblowing mechanism on fraud detection in Malaysia. International Journal of Applied Business and Economic Research 15(24):369-388

• Joshi, P. L., Krishnan, A., & Salleh, N.M.Z.N. (2017). The Determinants of Firms' Characteristics on the Audit and Non-Audit Premium: An Analysis of Firms Listed in the Malaysia Stock Exchange. Indian Journal of Finance, 11(4), 7-22.