Lecturer in the Accounting Department/College of Administration and Economics, Saladin University - Erbil. I graduated from Saladin University-Erbil in 1995 from the College of Management and Economics - Department of Accounting. I obtained a master’s degree in accounting in 2006, and a doctorate in 2020. also I began teaching since 2006 in many governmental and private universities and institutes.  I have professional experience in accounting and auditing, and a member of the Scientific Society of Certified Public Accountants.  From my point of view, academic work is demonstrated by introducing the student to the importance of the material he is receiving, while paying attention to linking theoretical information with the practical aspect so that the student can understand all aspects of theoretical science using different educational methods.  My mission as a teacher is to provide students with the best and most advanced knowledge based on my personal work and academic experience.