Dr. Mishari Alfraih is a Professor of Accounting at the College of Business, which is part of the Public Authority for Applied Education and Training in Kuwait. He holds a Ph.D. in Accounting (Queensland University of Technology, Australia), a Master of Science degree in Accounting (New Mexico State University, USA), and a Bachelor of Science degree in Accounting and Auditing (Kuwait University, Kuwait). He has taught courses in financial reporting, cost accounting, auditing, accounting for governmental and nonprofit entities, and International Financial Reporting Standards (IFRS).

He is a certified public accountant (CPA), a member of the American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA), a certified internal auditor (CIA) and certified fraud examiner (CFE), and a member of the Association of Certified Fraud Examiners (USA). He is also a certified educational institutional auditor (CELA), Private Universities Council (PUC) - Kuwait

Dr. Alfraih’s research interests focus on the role of corporate mandatory and voluntary disclosure in capital markets and IFRS reporting practices. Specifically, he has investigated the interrelationship between corporate disclosure, audit quality and corporate governance mechanisms, and their economic consequences for capital markets. With respect to IFRS, his interests include financial information flow, information quality, the usefulness of financial reporting in decision making, audit quality, and earnings management in emerging capital markets.

Dr. Alfraih is an active researcher and has authored or co-authored two books and over 30 publications indexed by Scoups and Thomson Reuters (ISI). He is the 2017 prizewinner of the Scientific Production Prize in the area of Administrative Sciences and Economics given by the Kuwait Foundation for the Advancement of Sciences (KFAS) under the patronage of His highness the Amir of Kuwait, Sheikh Sabah Al-Ahmad Al-Sabah.