Dr. Hesham Albarrak obtained his PhD in Accounting Information Systems from Griffith University, Australia, and currently works as a faculty member in the Accounting Department at Alfaisal University in Riyadh. Dr. Hesham has more than ten years of experience in the field of accounting and auditing, as he participates in the membership of audit committees and boards of directors of several companies and entities in the Kingdom. He is currently a full member of the Sharia Committee in the Zakat, Tax and Customs Authority (ZATCA), and worked as a consultant for training and development in the Saudi Organization for Chartered and Professional Accountants (SOCPA) and the Bankruptcy Committee, and as Vice-Chairman of the Board of Directors of the Saudi Accounting Association. Dr. Hesham was a co-founder of JAFAN firm for financial and managerial consultations and recently the founder of RASEEN firm for financial consultations.