I was born in 1971 in Kirkuk City – Iraq.  I received the BSc in Accounting from Salahaddin University in 1997 and the MSc  from Salahaddin University, in 2006 and PhD degree from Huazhong University of Science and Technology in-china 2013. Since 2006 I work as a lecturer at the Accounting department – college of Administration & Economics of the Salahaddin University, during this period I have taught several subjects to both undergraduate and postgraduate students. My research interests are : new cost and managerial accounting system , Financial Accounting, Auditing.