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Dr Mohd Zulkhairi Mustapha is a senior lecturer in Department of Accounting, Faculty of Business and Accountancy, University of Malaya. He holds a Ph.D. in Accounting and Finance from Cardiff University, United Kingdom and MBA (Accountancy) from University of Malaya.  He is also a Certified Financial Accountant (CFiA) of Malaysian Institute of Chartered Accountant (MICPA). He was previously the Head of Accounting Department and currently the Head of Customer Feedback and Improvement Unit at Quality Management Enhancement Centre (QMEC) in University Malaya. He has taught various subjects such as management accounting, taxation and research methods at both undergraduate and postgraduate level. He is actively involved in postgraduate supervision, research and consultancy work, particularly in three specific industries: shipping, healthcare and banking. He also conducted trainings in a number of workshops and has appeared in tax forums organized by local broadcasters.