Tamer Elsheikh has Ph.D. in Accounting at the Faculty of Business, Economics, and Social Development, Universiti Malaysia Terengganu. He has more than 13 years of academic and practical experience in the finance and accounting fields. He is a lecturer at the Faculty of Commerce, Kafrelsheikh University, Egypt. He is a qualified Financial Manager and Cost Accountant having diversified experience in many industries with several companies in Malaysia, Saudi Arabia, and Egypt. His current research interests include business analytics, financial reporting, and earnings management. He is a member of the Accounting and Finance Association of Australia and New Zealand (AFAANZ).