Tel: +604-6532794 Fax: +604-6532792
+604-653 2787

Prof. Dr. Sofri Yahya

Professor of Accounting and Strategic Innovation
Graduate School of Business
Universiti Sains Malaysia


  • Ph.D., Accounting, University of Southampton, U.K
  • M.Sc., Accounting and Management Science, University of Southampton, U.K
  • B.B.A. (Accounting), Eastern Michigan University, U.S.A


Sofri Yahya is a Professor of Accounting and Strategic Innovation at Graduate School of Business. The former Deputy Vice-Chancellor of Academic and Research at DRB-HICOM University. Sofri graduated with a Bachelor’s degree in Business Administration specialised in Accounting using a liberal arts curriculum from Eastern Michigan University, USA in 1987. After working with several organisations, in 1992 he pursued Masters degree in Accounting and Management Science and subsequently to PhD in Accounting at Southampton University, United Kingdom. Being an educator and researcher since 1998 in the areas of Accounting, Innovation and Strategy and Leadership. Sofri has published more than 50 publications in various international journals and more than 100 in the proceedings and others. Sofri has supervised and graduated more than 20 students from PhD, DBA and Masters programmes. He has been appointed as consultant to several organisations such as Tenaga Nasional Berhad, Pharmaniaga Berhad, Intel, Seagate and Universitas Teknologi Yogjakarta, Indonesia. Sofri is a life member of the Malaysian Association of Certified Coaches and Senior Assessor of Malaysian Qualification Agency (MQA). Sofri has received several awards including the Best Teacher Award, Excellence Service Award and Best Paper Award. Sofri has served as the Vice-President for Asian Academy of Management and Editors to several internationally indexed and recognised journals and proceedings. Sofri is a regular reviewers to several internationally indexed journals. Sofri is frequently invited as keynote speaker and trainer/coach in Design Thinking and Service Design for Innovation, Strategy, Problem Solving and Entrepreneurship. Refer to my CV for more details.

Teaching and Research Areas


  1. Accounting for Managers
  2. Accounting for Investors
  3. Leadership (Leading Sustainable Change)
  4. Design Thinking for Innovation
  5. Problem Solving
  6. Strategic Management
  7. Personal Financial Management
  8. Consultancy Skills for Management Consultant
  9. Project Management

Research Interest: 

  1. Accounting
  2. Personal Financial Management
  3. Design Thinking and Innovation
  4. Leadership
  5. Strategic Management

Consultancy and Industrial Experience

Industrial Experience:

Senior Manager and Board Member of a subsidiary of DRB-HICOM Berhad 


  1. Ministry of Health on Service Quality of Pharmaceutical 
  2. Tenaga Nasional Berhad on Customer Service Quality
  3. Intel Malaysia
  4. Seagate Malaysia
  5. Universitas Teknologi Yogjakarta



My selected publications since 2015

  1. Ahmad A. Toumeh, Sofri Yahya and Azlan Amran (2020), The Impact of Surplus Free Cash Flow and Stock Market Segmentations on Earnings Management in Jordan: Agency – and Institutional – Theory Perspectives, Management and Accounting Review, Vol 19, No 1 Apr
  2. Ahmed, E.R.,Yahya, S.B., Haron, H. and Mohamed, D.H. (2020), “Operational definition for doubtful activities (Shubuhat) based on Islamic finance perspective”, Journal of Islamic Marketing, ahead-of-print.
  3. Raed Khamis Alharbi, Sofri Bin Yahya, Veland Ramadani (2020), Financial literacy, access to finance, SMEs performance and Islamic religiosity: Evidence from Saudi Arabia, International Journal of Entrepreneurship and Small Business.
  4. Ting, S.H., Yahya, S. & Tan, C.L.(2020) Importance-Performance Matrix Analysis of the Researcher’s Competence in the Formation of University-Industry Collaboration Using Smart PLS.Public Organiz Rev 20, 249–275 (2020).
  5. MD SHAMIM HOSSAIN , SOFRI BIN YAHYA , S KIUMARSI, 2020, CSR pyramid, CSR in education development and stakeholders satisfaction: evidence from the banking industry in Bangladesh, International Journal of Management and Enterprise Development, Vol 19, No. 1:
  6. CHEAH SAU SENG , AZLAN BIN AMRAN , SOFRI BIN YAHYA, 2019, Internal Oriented Resources and Social Enterprises’ Performance: How Can Social Enterprises Help Themselves Before Helping Others?, Journal of Cleaner Production, 211:, 607-619 (Impact Factor : 5.651
  7. CHEAH SAU SENG , AZLAN BIN AMRAN , SOFRI BIN YAHYA, 2019, External oriented resources and social enterprises’ performance: The dominant mediating role of formal business planning, Journal of Cleaner Production, 236:, 117693 (Impact Factor : 6.395) 
  8. FATEMA JOHARA , SOFRI BIN YAHYA , SITI ROHAIDA BINTI MOHAMED ZAINAL, 2019, Assessing a Sustainable Higher Educational Institution through Talent Management Practices and Islamic Work Ethics, International Journal of Sustainable Strategic Management.
  9. Khaled Jundi, Anas Ghazalat and Sofri Yahya (2019) The Sustainable Development Practices Role and Transformational Leadership: Interaction and Impact on the Financial Performance, Journal of Reviews on Global Economics, Vol. 8, pp. 591-603
  10. Md Shamim Hossain, Shaian Kiumarsi, Sofri Yahya & Shiva Hashemi (2019): The effect of healthcare management and physicians’ loyalty, International Journal of Healthcare Management, DOI: 10.1080/20479700.2019.1620479
  11. AA Toumeh, S Yahya, WZ Siam, (2018), Expectations Gap Between Auditors And User Of Financial Statements In The Audit Process: An Auditorsperspective, Asia-Pacific Management Accounting Journal, 2018, 13, 3, Pp. 79-107
  12. AA Toumeh, S Yahya (2019), A Review of Earnings Management Techniques: An IFRS Perspective, Global Business And Management Research: An International Journal 11 (3), 1-13
  13. MD SHAMIM HOSSAIN , SOFRI BIN YAHYA , S RAHMAN , F SOBHAN , R RAHMAN, 2019, Corporate Social Responsibility in Healthcare: A Case of Islamic Banks in Bangladesh, Bangladesh Journal of Medical Science, 18 (3), pp. 567-573
  14. Shamim Hossain, Sofri B. Yahya, Mohammad Jamal Khar (2019) The Effect of of corporate social responsibility (CSR) health-care services on patients’ satisfaction and loyalty-A Case of Bangladesh, Social Responsibility Journal;10.1108/SRJ-01-2018-0016
  15. Md Shamim Hossain, Sofri Yahya and Shaian Kiumarsi, (2018), Islamic Marketing: Bridging the Gap between Research and Practice, Journal of Islamic Marketing, DO – 10.1108/JIMA-09-2017-0100
  16. M I ABD-JALIL , SOFRI BIN YAHYA , ANWAR BIN ALLAH PITCHAY, 2019, Building committed Waqif: the role of information disclosure, Journal of Islamic Accounting and Business Research,
  17. SEW HUEY TING , S. Yahya , C. L. Tan, 2019, The influence of researcher competence on university-industry collaboration: The mediating role of domain knowledge transfers and spillovers, Journal of Entrepreneurship in Emerging Economies, 11(2):, 277-303
  18. Ramya Ranee Konna Segaran and Sofri Yahya, 2018, An Analysis Of Push And Pull Factors Motivating Expatriate Migrants To Contemplate Malaysia As Their Second Home: A Conceptual Paper, Journal of Business and Social Development, 6/1:, 161-179
  19. Tariq Tawfeeq Yousif Alabdullah; Mohamed Ibrahim Nor; Essia Ries Ahmed and Sofri Yahya, 2018, The determination of firm performance in emerging nations: Do board size and firm size matter? International Academic Journal of Accounting and Financial Management, Vol. 5, No.3, pp.57- 66
  20. Fatema Johara, Sofri Yahya, Shehnaz Tehseen, 2017, Determinants of Future Entrepreneurship and Entrepreneurial Intention, Global Business and Management Research: An International Journal; 80-90
  21. Ahmad Toumeh, Sofri Yahya, 2017, Stock Market Segmentations, Free Cash Flow and Earnings Management: The Roles of Moderating Independent Audit Committee and Audit Quality (The Case of Jordan from an Agency Theory Perspective), Global Business and Management Research: An International Journal
  22. The Roles of Moderating Independent Audit Committee and Audit Quality (The Case of Jordan from an Agency Theory Perspective), Global Business and Management Research: An International Journal
  23. Md Shamim Hossain, Sofri Bin Yahya, 2017, Developing Conceptual Framework of Corporate Community Development Practices of Islamic Banks In Bangladesh: An Institutional Perspective, Journal Of Internet Banking And Commerce, 22/1
  24. Md Shamim Hossain, Sofri Bin Yahya, 2017, The Analysis of Islamic Banks Websites and Reports Regarding the Effectiveness of Their Corporate Citizenship and Community Development, Global Business and Management Research: An International Journal, 9:,1-12
  25. Nurul Shamisza Sahrom, Cheng Ling Tan and Sofri Yahya (2016), Regulation, Incentives and Government Policy: How Does it StimulatesR&D Engineers Innovative Behaviour in Malaysia Biotechnology SMEs? Asian Academy of Management (AAM) Journal Volume : 21 Supp 1
  26. Tariq Tawfeeq Yousif Alabdullah, Sofri Yahya, Mohamed Ibrahim Nor, Firas Qassim Majeed (2016), An Investigation Of Corporate Governance From A New Perspective: Examining The Financial Performance Of Companies And The Impact Of Executive, Corporate Board: Role, Duties And Composition, Vol 12, Issue 1.
  27. Ibrahim Fatwa Wijaya; Putri Permatasari Husa; Yahya, Sofri; Bambang Setiaji and Linggar Ikhsan Nugroho (2016), Micro Finance and the Problems on Profit-Loss Sharing in Islamic Banking, Advanced Science Letters, Vol. 22 (5-6) pp. 1654-1657.
  28. Sham Razak and Yahya, Sofri (2016) Different Strokes for Different Folks: Managing cultural diversity towards better consumer outcomes, Singapore Management University, Asian Management Briefs.
  29. Ho, Wan-Shin and Yahya, Sofri, (2015) Consumers’ perception towards the extent of internet banking usage in Malaysia, Problems and Perspectives in Management International Research Journal, 2015, 13, Special Issue 2, 12 (Scopus)
  30. Abdelrahman Mohamed Ibrahim; Yahya,Sofri; and Yousif Abdelbagi Abdalla (2015), Examining the Influence of the Characteristics of Islamic Banks and Shariah Supervisory Board on the Level of Social Responsibility Disclosure: A Review from Sudan , International Journal of Business and Innovation, 2, 3, 15
  31. Sofri Yahya, 2015, Embracing Diversity For Sustainable Competitive Advantage, Singapore Management University, Asian Management Briefs, 3

Citation index



Journal Articles
Book Chapters

Research Grants


Honors & Awards