Prof. Ebrahim Mohammed Al-Matari received his Bachelor’s degree in Accounting from the Sana'a University in 2004. He earned, from the Universiti Utara Malaysia, a Master of Science in International Accounting (2011) and a PhD in Philosophy in Accounting (2014). From 2015 to 2017, he works as an Assistant Professor at the Universiti Utara Malaysia. He is currently an associate professor at Jouf University, Kingdom of Saudi Arabia. Moreover, He is a Certified Management Accountant (CMA) from Australia. His skills and expertise include Financial Accounting, Financial Reporting, Management Accounting, Auditing, Corporate Governance, Controlling, Structural Equation Modeling, Accounting, Quantitative Research, and Financial Statement Analysis.