Mishari M. Alfraih, Ph.D., CPA, CIA, CFE, is a Professor of Accounting at the College of Business Studies, the Public Authority for Applied Education and Training, Kuwait. He holds a Ph.D. in Accounting from Queensland University of Technology, Australia, a Master of Science degree in Accounting from New Mexico State University, USA, and a Bachelor of Accounting and Auditing from Kuwait University, Kuwait. He is a certified public accountant (CPA), a certified internal auditor (CIA) and certified fraud examiner (CFE). Dr. Alfraih is an active researcher and has published or co-published 38 peer-reviewed journal articles and one book over the last ten years. His academic work has been published in a wide range of Scopus Q1 journals. In 2017, he won the Scientific Production Prize in the area of Administrative Sciences and Economics given by the Kuwait Foundation for the Advancement of Sciences (KFAS). Dr. Alfraih has been appointed as a board member of the Advisory Council for Sharia Supervision at the Capital Market Authority (CMA).