Dr. Hussaini Bala is an Assistant Professor at the Department of Accounting, Banking and Finace Tishk International University Erbil, KRG. He has a B.Sc. degree in Accounting, M.Sc. degree in in Accounting and Ph.D. degree in Accounting from University Utara Malaysia. Dr. Hussaini Bala has more than a decade teaching experience and has many scientific publications (57) Journal Articles and more than (20) international conference papers. His publishers are covered in high reputable publishers and index journals including Emerald Publishing Ltd, Springer Nature, Taylor and Francis, Inderscience Publishers, Frontiers etc. He is a regular reviewer of high indices and reputable Publishers including Emerald Publishing Ltd, Springer Nature, Taylor and Francis, Wiley and Inderscience Publishers. He is also a Certified Management Consultant (CMC) issued to him by the International Council of Management Consultant Institutes (ICMCI). He is a Certified Management Specialist (CMS) issued by The London Graduate School. He is also a Fellow of Institute of Management Consultant Nigeria (FIMC). He is currently a member of the Reviewers' Board of Virtual Economics Journal and a member of editorial board FUDUMA Journal of Accounting and Finance, Global Studies on Economics and Finance etc.