Belal Ali Ghaleb is an Assistant Professor of Accounting at the University of Tabuk in Saudi Arabia Previously, he held the position of International Senior Lecturer of Accounting at the Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM), Malaysia His research interests encompass Financial Accounting and Reporting, Corporate Governance, Earnings Management, CSR, Integrated Reporting, and Auditing Belal has published academic articles in renowned journals such as the Spanish Accounting Review, Meditari Accountancy Research, Journal of Accounting in Emerging Economies, Cogent Business and Management, Sage Open, and Journal of Financial Reporting and Accounting Additionally, he serves as a reviewer for several international journals and holds associate memberships in some international accounting professional bodies such as BAFA in the UK and MyAA in Malaysia