Graduated from the University of Birmingham, United Kingdom, Doctor of Philosophy (Accounting and Taxation). He is currently lecturing undergraduate and postgraduate students in Accounting and Taxation at the School of Accounting, Universiti Kebangsaan Malaysia. He holds the position of Senior Lecturer at this institution and Head of Programme of Bachelor in Accounting (Hons) -Executive. He has also taught various courses particularly for public servant from Ministry of Works, National Audit Department as well as Malaysian Institute of Accounting. His research interest is public finance, fiscal policy and tax administration internationally. He is also supervising a number of doctoral and master students pertaining to his research interest.