PROFESSOR DR. ZALAILAH BINTI SALLEH
Faculty of Business, Economics & Social Development
zalailah@umt.edu.my
https://wise.umt.edu.my/zalailah
Executive Summary
-
Expertise
APPLIED SOCIAL SCIENCE AND HUMANITIES
Accounting
Financial Audit
Applied Auditing and Accountability (Including Social Audit, Forensic Audit and Environmental Audit)
Publications
Indexed Journal (Scopus & Wos)
Non-Indexed Journal
Books
Chapter In Books
Proceedings
RM427,270.00
Approved Grants
22
H-Index (Scopus)
12
Number of Projects
19
Total Postgraduate Students
PUBLICATIONS
Journals
Note: This list is compiled based on data from the last five years.
| No. | Article Title | Year | Journals | Indexing | Authorship |
|---|---|---|---|---|---|
| 1 | Datasets For Sustainability Reporting Index Of Agricultural & Plantation Companies In Malaysia | 2025 | Data In Brief | WoS | Co Author |
| 2 | Board Gender Diversity And Esg Performance: Pathways To Financial Success In Malaysian Emerging Market | 2024 | International Journal Of Emerging Markets | WoS | Co Author |
| 3 | Corporate Commitment To Water Sustainability: Determinants Of Water Disclosure In Malaysia's Agriculture And Healthcare Sectors' | 2025 | Asia-pacific Management Accounting Journal | MyCitex | Co Author |
| 4 | Isu Dan Cabaran Dalam Pengurusan Program Bantuan Modal Zakat Untuk Usahawan Asnaf Zakat Capital Assistance Programme For Asnaf Entrepreneurs: Issues And Challenges | 2023 | Al-irsyad: Journal Of Islamic And Contemporary Issues | MyCitex | Co Author |
| 5 | Halal Business Responsibility Practices Of Malaysian Food Smes From The Stakeholder Theory | 2026 | International Journal Of Business Governance And Ethics | Scopus | Co Author |
| 6 | Does The Audit Committee Effectiveness Influence The Reporting Practice Of Ghg Emissions In Malaysia? | 2022 | Journal Of Sustainability Science And Management | Scopus | Main Author, Corresponding Author |
| 7 | The Effect Of The Board Of Directors, Audit Committee, And Institutional Ownership On Carbon Disclosure Quality: The Moderating Effect Of Environmental Committee | 2024 | Corporate Social Responsibility And Environmental Management | WoS | Corresponding Author |
| 8 | Female Representation On Boards And Carbon Disclosure Quality Among Malaysian Firms: Empirical Evidence From Carbon-intensive Industries | 2024 | Journal Of Sustainability Science And Management | Scopus | Corresponding Author |
| 9 | The Effect Of The Board Of Directors, Audit Committee, And Institutional Ownership On Carbon Disclosure Quality: The Moderating Effect Of Environmental Committee | 2025 | Corporate Social Responsibility And Environmental Management | Scopus | Co Author |
| 10 | The Role Of Training In Big Data Analytics Adoption: An Empirical Study Of Auditors Using The Technology Acceptance Model | 2024 | Electronic Journal Of Business Research Methods | Scopus | Co Author |
| 11 | Determinants Of Corporate Governance Disclosures Of Islamic Banks In Sudan: Implications For Shariah Governance | 2022 | Afro-asian Journal Of Finance And Accounting | Scopus | Corresponding Author |
| 12 | Board Gender Diversity And Firm Performance: The Mediating Role Of Sustainability Disclosure | 2023 | Corporate Social Responsibility And Environmental Management | Scopus | Corresponding Author |
| 13 | Toward Understanding The Self-efficacy Of External Auditors During Covid-19: Empirical Testing Of Traditional Sources And Virtual Audit Proficiency | 2022 | Journal Of Financial Reporting And Accounting | Scopus | Co Author |
| 14 | Bridging The Cultural Gap: The Impact Of Ethnic And Gender Homophily On Environmental Innovation | 2025 | Journal Of Environmental Management | WoS | Corresponding Author |
| 15 | Board Gender Diversity And Esg Performance: Pathways To Financial Success In Malaysian Emerging Market | 2025 | International Journal Of Emerging Markets | Scopus | Co Author |
| 16 | Governance Practices And Corporate Performance: Assessing The Competence Of Principal-based Guidelines | 2022 | Cogent Business And Management | Scopus | Co Author |
| 17 | Impact Of Competition And Client Size On Big Data Analytics Adoption: A Tam Study Of Auditors | 2025 | Qubahan Academic Journal | Scopus | Co Author |
| 18 | Utilizing Big Data Analytics In The Selection And Testing Of Journal Entries And Its Impact On Professional Skepticism | 2026 | Humanities & Social Sciences Communications | WoS | Co Author |
| 19 | Factors Affecting Auditors’ Decisions To Adopt Big Data Analytics: A Mixed Method Study: [factores Que Influyen En La Adopción Del Análisis De Big Data Por Los Auditores: Un Estudio Mixto] | 2025 | Retos (ecuador) | Scopus | Co Author |
| 20 | The Impact Of Longer Audit Committee Chair Tenure And Board Tenure On The Level Of Sustainability Disclosure: The Moderating Role Of Firm Size | 2023 | Business Strategy And Development | Scopus | Co Author |
| 21 | Self-efficacy, Remote Audit Proficiency, Effort, And Performance In The Covid-19 Crisis: An Auditor’s Perspective | 2023 | Managerial Auditing Journal | Scopus | Co Author |
| 22 | A Qualitative Study On The Elements Of Ethical Culture Among The Managers Of Small And Medium-sized Enterprises (smes) In Malaysia | 2024 | Asian Journal Of Business Ethics | WoS | Co Author |
| 23 | Literature Review On Factors Influencing Corporate Water Disclosure | 2024 | Review Of Economics And Finance | ERA | Co Author |
| 24 | Investigating The Mediating Role Of Sustainability Disclosure In The Relationship Between Corporate Governance And Firm Performance In Jordan | 2022 | Management Of Environmental Quality: An International Journal | Scopus | Corresponding Author |
| 25 | The Moderating Role Of Board Gender Diversity In Esg And Firm Performance: Empirical Evidence From Gulf Countries | 2024 | Business Strategy And Development | WoS | Co Author |
| 26 | An Analysis Of Corporate Governance Factors Influencing Sustainability Reporting Disclosure In The Malaysian Agro-industry | 2025 | Asian Journal Of Accounting Research | Scopus | Co Author |
| 27 | Ethics Courses, Teaching Styles, Ethical Culture At Workplace And Values Of Accounting Graduates In Malaysia | 2023 | Asian Journal Of Accounting And Governance | WoS | Co Author |
| 28 | Corporate Commitment To Water Sustainability: Determinants Of Water Disclosure In The Agricultural And Healthcare Sectors In Malaysia | 2025 | Asia-pacific Management Accounting Journal | WoS | Co Author |
| 29 | Ethical Practices And Financial Reporting Quality In Malaysian Smes: The Perception Of Financial Report Preparers | 2025 | International Journal Of Business Governance And Ethics | Scopus | Co Author |
| 30 | The Effect Of Audit Committee Effectiveness, Internal Audit Size And Outsourcing On Greenhouse Gas Emissions Disclosure | 2025 | International Journal Of Disclosure And Governance | WoS | Corresponding Author |
| 31 | Factors Affecting Auditors` Decisions To Adopt Big Data Analytics: A Mixed Method Study | 2025 | Retos-revista De Ciencias De La Administracion Y Economia | WoS | Co Author |
| 32 | Testing The Short-termism Hypothesis: Institutional Investors, Family Control, And Capital Spending In Malaysia | 2022 | International Journal Of Innovation Studies | Scopus | Corresponding Author |
| 33 | Accounting Ethics Courses, Teaching Styles, Ethical Culture And Ethical Behaviour Of Accounting Graduates In Malaysia | 2024 | Management And Accounting Review | Scopus | Co Author |
| 34 | Corporate Governance And Sustainability Disclosure: Evidence From Jordan | 2022 | Corporate Governance-the International Journal Of Business In Society | WoS | Co Author |
| 35 | Self-efficacy, Remote Audit Proficiency, Effort, And Performance In The Covid-19 Crisis: An Auditor`s Perspective | 2023 | Managerial Auditing Journal | WoS | Co Author |
| 36 | Self-efficacy, Remote Audit Proficiency, Effort, And Performance In The Covid-19 Crisis: An Auditor’s Perspective | 2023 | Managerial Auditing Journal | Scopus | Co Author |
| 37 | The Moderating Effect Of External Financing On The Relationship Between Integrated Reporting And Firm Value In Egypt | 2022 | Journal Of Financial Reporting And Accounting | Scopus | Co Author |
| 38 | The Influence Of Big Data Analytics Adoption On Auditors` Professional Skepticism In Risk Assessment: An Empirical Study Using The Technology Acceptance Model | 2024 | Journal Of Logistics, Informatics And Service Science | Scopus | Co Author |
| 39 | The Effect Of Corporate Governance Best Practices On The Quality Of Carbon Disclosures Among Malaysian Public Listed Companies | 2024 | Journal Of Sustainability Science And Management | Scopus | Corresponding Author |
| 40 | The Effect Of Board Of Directors Attributes, Environmental Committee And Institutional Ownership On Carbon Disclosure Quality | 2024 | Business Strategy And Development | WoS | Corresponding Author |
| 41 | The Moderating Role Of Key Audit Matters In The Relationship Between Audit Committee Characteristics And Audit Report Lag | 2024 | Corporate Governance And Organizational Behavior Review | Scopus | Co Author |
| 42 | A Survey Dataset Of Ethical Culture And Financial Reporting Quality In Malaysian Small And Medium Enterprises | 2024 | Data In Brief | Scopus | Co Author |
| 43 | The Influence Of Auditor Narcissism On Audit Quality: A Systematic Literature Review | 2026 | Multidisciplinary Reviews | Scopus | Co Author |
| 44 | Factors Affecting Auditors’ Decisions To Adopt Big Data Analytics: A Mixed Method Study: Factores Que Influyen En La Adopción Del Análisis De Big Data Por Los Auditores: Un Estudio Mixto | 2025 | Retos (ecuador) | Scopus | Co Author |
| 45 | The Impact Of The Zakkat Capital Assistance Program On The Entrepreneurship Development Intention: The Case Of Malaysia | 2025 | Journal Of Chinese Economic And Business Studies | WoS | Co Author |
| 46 | Sustainability Disclosure And Firms` Performance In A Voluntary Environment | 2023 | Measuring Business Excellence | WoS | Co Author |
Books
| No. | Book Title | Year | Publisher | Authorship |
|---|---|---|---|---|
| 1 | Fundamentals Of Auditing And Assurance Services | 2022 | Uum Press | |
| 2 | Perancangan Dan Pengurusan Kewangan Peniaga Kecil | 2022 | Penerbit Umt | |
| 3 | Pemandu Pelancong Pengurusan Kendiri Dan Usaha Naga Persekitaran | 2022 | Penerbit Umt | |
| 4 | Kelestarian Pendapatan Universiti Melalui Integrasi Zakat, Wakaf Dan Endowmen Izawen | 2024 | Darul Fikir | Co Author |
Chapter In Books
| No. | Book Title | Chapter Title | Year | Publisher | Authorship |
|---|---|---|---|---|---|
| 1 | Pemandu Pelancong : Pengurusan Kendiri Dan Usaha Niaga Persekitaran | Perakaunan | 2022 | PENERBIT UMT | |
| 2 | Studies In Systems, Decision And Control | Corporate Environmental Performance As Mediating Between Innovation And Financial Performance In The Jordanian Industrial, Services, Real Estate Sectors | 2024 | Springer Science and Business Media Deutschland GmbH | Co Author |
| 3 | Studies In Systems, Decision And Control | Framing Resilience Indicators Of Climate Change: Current Practice Of Malaysian Listed Companies | 2025 | Springer Science and Business Media Deutschland GmbH | Co Author |
Proceeding
| No. | Article Title | Year | Proceeding | Indexing | Authorship |
|---|---|---|---|---|---|
| 1 | The Impact Of Job Stressors And Burnout On Internal Auditors’ Satisfaction | 2023 | Lecture Notes In Networks And Systems | Scopus | Co Author |
| 2 | Faktor Penentu Kemampuan Pemilikan Perumahan Rakyat Di Malaysia | 2022 | Persidangan Kependudukan Kebangsaan 2022 (perkks 22) | none | Co Author |
| 3 | Water Disclosures By Malaysian Healthcare Companies: Exploring The Quality | 2022 | 7th International Conference On Accounting, Business & Economics (icabec) 2022 | none | Co Author |
| 4 | The Impact Of Job Stressors And Burnout On Internal Auditors’ Satisfaction | 2023 | Lecture Notes In Networks And Systems | Scopus | Co Author |
| 5 | Owner-managers’ Perceptions Of Ethical Culture In Malaysian Small Medium Enterprises (smes) | 2023 | Lecture Notes In Networks And Systems | Scopus | Co Author |
| 6 | Unlocking True Potential Of Zakat | 2023 | International Conference On Business And Technology, Icbt 2022 | Scopus | Co Author |
RESEARCH GRANTS
Note: This list is compiled based on data from the last five years.
| No. | Grant Title | Role | Level | Funder | Value (RM) | Status |
|---|---|---|---|---|---|---|
| 1 | Determinants Of Accountant Involvement In Esg Reporting In Malaysian Msmes | Co-Researcher | University | UMT | RM90,000.00 | In Progress |
| 2 | Earning Sustainability And Capital Structure Adjustment Speed: The Moderating Effect Of Firm Life Cycle | Project Leader | University | UMT | RM15,000.00 | In Progress |
| 3 | Augmented Learning: The Role Of Generative Ai In Enhancing Accounting Students` Critical Thinking Skills | Co-Researcher | University | UMT | RM10,000.00 | In Progress |
| 4 | Sustainability Reporting Framework To Support The Climate Change Agenda For Malaysian Agro-industry | Co-Researcher | National | KEMENTERIAN PENDIDIKAN TINGGI (KPT) | RM75,000.00 | In Progress |
| 5 | Assessing The Influence Of Stakeholders On Water Disclosure Practices | Co-Researcher | University | UMT | RM7,000.00 | In Progress |
| 6 | Capital Assistance Program Framework For Efficient Zakat Distribution To Asnaf Entrepreneurs | Co-Researcher | National | Kementerian Pendidikan Malaysia (KPM) | RM80,270.00 | Completed |
| 7 | Top Management Characteristics And Audit Report Timeliness: A Qualitative Analysis On Malaysian Public Universities | Project Leader | University | UMT | RM7,000.00 | Completed |
| 8 | Complexities In Accounting Standards: Mitigating The Challenges Towards Financial Reporting Quality | Co-Researcher | University | UMT | RM7,000.00 | In Progress |
| 9 | Developing An Ethical Corporate Culture Framework To Enhance Financial Reporting Quality Of Smes | Co-Researcher | National | Kementerian Pendidikan Malaysia (KPM) | RM80,000.00 | Completed |
| 10 | Impak Ketidaktentuan Ekonomi Global Terhadap Pembangunan Ekonomi Dan Sosioekonomi Isi Rumah Di Negeri Terengganu | Co-Researcher | Industry/Private/NGO | TERENGGANU STRATEGIC & INTEGRITY INSTITUTE (TSIS) | RM35,000.00 | Completed |
| 11 | Entrepreneur Mentorship Programme Ihsan (emp Ihsan) | Co-Researcher | National | MAJLIS AGAMA ISLAM & ADAT MELAYU TERENGGANU (MAIDAM) | RM16,000.00 | Completed |
| 12 | Developing A Mobile Application Of Financial Reporting For Mosques In Kuala Nerus, Terengganu | Project Leader | Private | SALIHIN RESEARCH & INNOVATION LAB | RM5,000.00 | Completed |
TEACHING
Note: This list is compiled based on data from the last five years.
| No. | Subject Name | Degree Level |
|---|---|---|
| 1 | Business Ethics And Corporate Governance | Bachelor |
| 2 | Audit Ii | Bachelor |
| 3 | Work Integrated Audit And Assurance | Bachelor |
| 4 | Management And Cost Accounting | Bachelor |
| 5 | Audit 1 | Bachelor |
| 6 | Accounting Work Integrated Learning Attachment | Bachelor |
| 7 | Financial Accounting And Reporting 1 | Bachelor |
| 8 | Financial Accounting And Reporting 2 | Bachelor |
| 9 | Financial Accounting And Reporting 5 | Bachelor |
| 10 | Financial Accounting And Reporting 3 | Bachelor |
| 11 | Current Issues In Accounting And Auditing | Bachelor |
| 12 | Audit 2 | Bachelor |
| 13 | Audit Work Integrated Learning Attachment | Bachelor |
| 14 | Business Accounting | Bachelor |
| 15 | Information Technology In Accounting | Bachelor |
POSTGRADUATE STUDENT
Note: This list is compiled based on data from the last five years.
| No. | Student Name | Degree | Status |
|---|---|---|---|
| 1 | Ottbah Ibrahim Mohammad Alhawamdeh | Doctor of Philosophy | Ongoing |
| 2 | Ahmad Yuosef Motlak Alodat | Doctor of Philosophy | Completed |
| 3 | Maher Mohammad Ahmad Al Naim | Doctor of Philosophy | Completed |
| 4 | Abbas Abdehrahman Adam Abdalla | Doctor of Philosophy | Completed |
| 5 | Waleed Mutahar Abdulhadi Abdulgabbar | Doctor of Philosophy | Ongoing |
| 6 | Zaifudin Bin Zainol | Doctor of Philosophy | Ongoing |
| 7 | Moath Abu Al Rob | Doctor of Philosophy | Completed |
| 8 | Siti Faizah Binti Zainal | Doctor of Philosophy | Completed |
| 9 | Juliana Anis Binti Ramli | Doctor of Philosophy | Ongoing |
| 10 | Hassan Mohammad Abdallah Makableh | Doctor of Philosophy | Ongoing |
| 11 | Mimi Aizreen Binti Hamzah | Doctor of Philosophy | Ongoing |
| 12 | Mostafa Ahmed Mousa Mohamed | Doctor of Philosophy | Ongoing |
| 13 | Annie Mustika Putri | Doctor of Philosophy | Ongoing |
| 14 | Abdellatif Hussein Abdellatif Abogazia | Doctor of Philosophy | Ongoing |
| 15 | Arfah Aisyah Binti Ahmad Sabri | Doctor of Philosophy | Ongoing |
| 16 | Syarif Hidayah Lubis | Doctor of Philosophy | Ongoing |
| 17 | Ni Putu Winda Ayuningtyas | Doctor of Philosophy | Ongoing |
| 18 | Abdellatif Hussein Abdellatif Abogazia | Master | Completed |
| 19 | Nurfara Hasyikin Hanapi | Master | Completed |
INTELLECTUAL PROPERTIES
Note: This list is compiled based on data from the last five years.
| No. | IP Title | IP Type | IP Status | Reference ID | Year |
|---|---|---|---|---|---|
| 1 | Detailed Interview Plan For Sustainability Reporting Framework To Support The Climate Change Agenda For Malaysian Agro-industry | Copyright | Awarded | LY2025W08667 | 2025 |
| 2 | Esg Index Validation In Gulf Countries | Copyright | Awarded | LY2025C02558 | 2025 |
| 3 | Sustainability Reportingvindex For Agro Industry Companies In Malaysia | Copyright | Awarded | LY2025W08666 | 2025 |
| 4 | Tool To Measure The Personal-professional Values Of Accounting Graduates | Copyright | Awarded | LY2023W01105 | 2023 |
| 5 | Ethical Culture Framework For Sme In Malaysia | Copyright | Awarded | LY2023W04176 | 2023 |
CONSULTANCY
Note: This list is compiled based on data from the last five years.
| No. | Title | Date | Level | Client Name |
|---|---|---|---|---|
| 1 | Associate Consultant Of Teaching Accountancy Firm Of Salihin | 01/12/2017 - 01/12/2022 | National | Clients Of Taf |
KNOWLEDGE TRANSFER
Note: This list is compiled based on data from the last five years.
| No. | Title | Year | Level | Collaborator | Funder |
|---|---|---|---|---|---|
| 1 | Pertimbangan Reputasi: Memilih Antara Reputasi Ceo Dan Reputasi Perusahaan Untuk Kinerja Perusahaan Di Indonesia | 2023 - 2023 | International | University | none |
AWARDS
| No. | Name of Awards/Recognition | Awarding Institution | Year Awarded | Level |
|---|---|---|---|---|
| 1 | Bronze Award | Universiti Tenaga Nasional | 2022 | International |
