Biography of Kawa Wali                                                                         

Kawa Wali, the Financial and Management Accounting lecturer, obtained respectively the Bachelor and Master Sciences in Accounting and Finance in 2005 and 2007 at Erasmus University Rotterdam / The Netherlands. He started working at Salahaddin University in 2010. He has published numerous articles on Accounting and Finance in international and national journals. He obtained his PhD in Accounting / Financial Accounting at Salahaddin University - Erbil - Kurdistan Region - Iraq in collaboration with Erasmus University - Rotterdam in the Netherlands. He lives in Erbil, the capital.