Bilal Adel Moustafa Abdallah is a lecturer and PhD candidate in the Faculty of Business Administration's Accounting Department at Beirut Arab University, Lebanon. In addition, Bilal Adel Moustafa Abdallah is a CPA candidate, having successfully passed all four exams, and is currently in the process of obtaining licensure. Their research interests include auditing, financial accounting, and sustainability reporting. Bilal Adel Moustafa Abdallah has been honored with the esteemed CNRS-L/BAU Scholarship Program award, acknowledging his dedication to academic excellence.