I am an Assistant Professor in the Department of Accounting, Shaqra University. I finished my undergraduate and post graduate studies in accounting at Hadhramout University (B.S), Utara Universiti (MSc) and Universiti Malaysia Terengganu (Ph.D) respectively. I am a member of Certified Management Accountant of Australia and International Arab Certified Public Accountant. My research interests are auditing, financial reporting, corporate governance and related accounting fields. I have published my research in several accounting and auditing research indexed in ISI and Scopus.