Dr. Mohammed Arshad Khan completed his Ph.D. at the Department of Commerce and Business Studies, Jamia Millia Islamia (Central University), New Delhi, in 2011. He has served more than five years as a faculty member for the Center for Management Studies, Jamia Millia Islamia. He is currently working as an assistant professor in the Accounting Department, College of Administration and Financial Science, Saudi Electronic University, Riyadh. Dr. Khan has published two books and more than forty research papers published in leading journals and periodicals of national and international repute. Dr. Khan is a life member of the All Indian Commerce Association. His areas of interest include accounting, financial management, management systems, COVID-19, e-learning, economics, and other social studies.