د. أحمد زكريا زكي عصيمي

CURRICULUM VITAE

Dr. Ahmed Zakaria Zaki Osemy

(Accounting Information Systems)

Associate Professor in Accounting Department

College of Business Administration

King Saud University

General Information:

Date of Birth

: 12-12-1964 G

Nationality

: Egyptian.

Marital Status

: Married.

Current Position

: Associate Professor in Accounting Department, College of Business Administration, King Saud University

Current Work Address: Accounting Department, College of Business Administration, King Saud University, Riyadh 11587, P. O. 71115 – The Kingdom of Saudi Arabia.,

                                     Office Tel. 011 4674267, Mobile: 0553329195

 E-mail: aahmedzzo@hotmail.com , aahmedzzo@gmail.com

Temporary Address: 16 Soliman Almortda St. – 8562 King Abdul-Aziz Road – Al Sulaimaniyah Dist., Riyadh 12245 -3814, the Kingdom of Saudi Arabia.

Permanent Address: 3 Petrol Buildings, Abdul-Monem Sanad St., El-         Mohandseen.

 

Academic Qualifications:

1- B.Sc. (Accounting), May 1986 G, with grade very good with honor.

Accounting Department, Faculty of Commerce & Business Administration, Helwan University, Cairo, Egypt.

2- Preparatory Studies for M.Sc. (Accounting), 1987/88-1988/89 G with grade very good with honor.

Accounting Department, Faculty of Commerce & Business Administration, Helwan University, Cairo, Egypt.

3- M.Sc. (Accounting), 18 December 1993 G.

Accounting Department, Faculty of Commerce & Business Administration, Helwan University, Cairo, Egypt.

The Title of Dissertation “The Use of Cost-benefit Analysis in Rationalising Investment Decisions in Cement Industry”.

4- Preparatory Studies for Ph.D. (Accounting), Oct. 1994 G, with grade good.

Accounting Department, Faculty of Commerce & Business Administration, Helwan University, Cairo, Egypt.

5- Diploma in Research Training (19-4-2002), Hull University, UK.

6- Ph.D. in Accounting (2-9-2002 G).

Accounting Department, Business School, Hull University, UK.

The Title of Ph.D. thesis “The Role of Accounting Information Systems in Rationalising Investment Decision with an Empirical Study in Manufacturing Companies in Egypt”.

 

Language:

A- Arabic (Mother Tongue).

B= English (Very Good).

C- French (Poor).

 

Occupational Experiences:

1- Teaching Assistant in Accounting Department, Faculty of Commerce & Business Administration, Helwan University, Cairo, Egypt, from 17 Nov. 1986 until 8 Feb. 1993 G.

2- Assistant Lecturer in Accounting Department, Faculty of Commerce & Business Administration, Helwan University, Cairo, Egypt, from 9 Feb. 1993 until 21 Dec. 2002 G.

3- Lecturer in Accounting Department, Faculty of Commerce & Business Administration, Helwan University, Cairo, Egypt, from 22 Dec. 2002 until 21 Jan. 2013 G.

4- Assistant Professor in Accounting Department, College of Business Administration, King Saud University from 19 Aug. 2002 until 8 Dec. 2012 G.  

5- Assistant Professor in Accounting Department, Faculty of Commerce & Business Administration, Helwan University, Cairo, Egypt, from 22 Jan. 2013 G until now. 

6- Associate Professor in Accounting Department, College of Business Administration, King Saud University from 9 Dec. 2012 G until now. 

 

Professional Affiliations:

1- Member of the Egyptian Syndicate of Commercials (Accounting and Auditing Department) from 1986 G until now.

2- Member of Consulting Committee of Egyptian Commercials Association in Riyadh from 2008 until 2013 G.

3- Supervisor on Accounting Research Journal –Saudi Accounting Association in Riyadh from 2007 until 2016 G. 

4- Member of Consulting Committee of Accounting Magazine–Saudi Accounting Association in Riyadh from 2007 until 2024 G. 

5- Member of Committees of Saudi Organization Chartered and Professional Accountants (SOCPA) in Riyadh, 2007 until 2010 G. 

6- Member of the Saudi Accounting Association in Riyadh, 2023 – 2025 G.

7- Member of Saudi Society for Camel Studies in Riyadh, 2023 – 2024 G.

 

Prizes and Certificates:

1- Award and Certificate of Suez Canal Bank for excellent students in 1986 G for acquiring the first position during studying in Accounting Department, Faculty of Commerce & Business Administration - Helwan University, Cairo, Egypt.

2- Certificate of Merit form the Egyptian Syndicate of Commercials in 1995 for acquiring the Master degree in Accounting Department. Faculty of Commerce & Business Administration - Helwan University, Cairo, Egypt.

3- A certificate of thanks and appreciation from the Chamber of Commerce in Riyadh for presenting a lecture entitled: "Accounting for Non-Accountants" on May 2, 2010 in the volunteer work system for 4 hours.

4- Award for Academic Excellence in teaching effectiveness and student engagement during the academic year 1435/1436 H – 29014/2015 G.

5- A certificate of appreciation for participation in the visit program of international accreditation team (the AACSB) for College of Business Administration during the period of 26-5-1437 until 29-5-1437.

6- A certificate of thanks and appreciation from the Deanship of Library Affairs at King Saud University for the efforts made in holding a training course entitled: "Accounting Applications by Computer1" on March 3, 2022 under the volunteering system for 4 hours.

7- A certificate of thanks and appreciation from the Deanship of Library Affairs at King Saud University for the efforts made in holding a training course entitled: "Accounting Applications by Computer2" on April 29, 2024 under the volunteering system for 4 hours.

8- A certificate of thanks and appreciation from the Accounting Club at King Saud University for presenting a lecture entitled "Accounting Graduate: Reality and Challenges" on May 12, 2024 in the volunteer work system for an hour.

9- A certificate of thanks and appreciation from the Deanship of Library Affairs at King Saud University for the efforts made in holding a training course entitled: "Introduction to Excel” on October 9, 2024 under the volunteering system for 2 hours.

 

 

Modules in Research Training (HULL UNIVERSITY, UK):

1- Library Research Skills.

2- English for Academic Purposes + Project.

3- English for Business + Project.

4- Computer Basics.

5- Computer Data Management.

6- Communication Skills.

7- Survey Methods and Questionnaire Design.

8- The Research Interview.

9- Research Design and the Practicalities of Research.

10- Ethnographic Research.

11- Philosophical Issues in Social Research.

12- Quantitative Data Analysis with SPSS.

13- Data Collection and Analysis.

14- Managing the Research Process.

15- New Information Technology in Education.

 

Courses Taught:

I have taught the following courses:

1- Principles of Financial Accounting – Sole Proprietorship (Arabic & English)

2- Financial Accounting - Partnership (Arabic & English)

3- Financial Accounting - Corporation (Arabic & English)

4- Principles of Cost Accounting (Arabic & English)

5- Cost Accounting Systems (Arabic & English)

6- Governmental and National Accounting (Arabic & English)

7- Managerial Accounting (Arabic & English)

8- Tax Accounting (Arabic & English)

9- International Accounting (English)

10- Operations Research (Arabic)

11- External Auditing (Arabic & English)

12- Feasibility Studies (Arabic & English)

13- Accounting Information Systems (Arabic & English)

14- Accounting Applications by Using Computer (Arabic & English)

15- Preparing Accounting Reports (Arabic)

16- Selected Topics in Accounting in English

17- Accounting in Specialized Enterprises (Arabic)

18- Analysis of Financial Reports (Arabic & English)

19- Accounting Theory (Arabic)

20- Accounting in Islamic Banks (Arabic)

21- Internal Auditing (Arabic)

22- Advanced Topics in Managerial Accounting (Arabic)

23- Accounting Studies in Capital Markets (English)

24- Contemporary Issues in Financial Accounting (English)

25- Governmental Accounting and Accounting for Not for Profit Organizations (Arabic).

26- Financial Markets & Institutions (Arabic).

27- Principles of Insurance (Arabic).

 

Other Practical Experiences:

1- Supervision on Journal of Accounting Research that are issued by Saudi Accounting Association, Riyadh from 2007 until 2016 G.

2- Supervision on Accounting Magazine that are issued by Saudi Accounting Association, Riyadh from 2007 until 2024 G.

3- Provider of Training Courses in Saudi Organization for Chartered and Professional Accountants (SOCPA) (Accounting for Saudi Organization for CPA before) Tests since 2007 until 2013G.

4- Provider of Training Programs in Auditing for Saudi Organization for Chartered and Professional Accountants (SOCPA) (Accounting for Saudi Organization for CPA before) Tests since 2007 until 2013G.

5- Referee for Adapting and Revising Questions Bank in Saudi Organization for Chartered and Professional Accountants (SOCPA) (Accounting for Saudi Organization for CPA before) during 2007 & 2014 G.

6- Referee for Adapting and Revising Training Courses in Saudi Organization for Chartered and Professional Accountants (SOCPA) (Accounting for Saudi Organization for CPA before) during 2008G.

7- Participating in Preparing Courses Methodology in Accounting Department (Arabic & English), King Saud University during 2008, 2009G.

8- The Head of the Committee of Quality Academic and Accreditation in Accounting Department, King Saud University from 2015 until 2024 G.

0- Financial and Administrative Consultant of the Al Habib Holding Company in Riyadh during 2009 until 2016.

10- Supervision on Establishing both Accounting Club and Accounting Dept. Library at College of Business Administration- King Saud University during 2009.

11- Coordinator of Training Courses at Egyptian Commercials Association in Riyadh, 2009-2010G (Voluntary).

12- Coordinator and provider of training courses in accounting and auditing for Saudi Accounting Association, 2008-2019G.

13- Participating in the preparation of training courses in accounting and auditing for the Saudi Accounting Association during 2008-2019.

14- Provider of Training Courses in Accounting and Finance for the Saudi Institute of Internal Auditors IIA, 2015 - 2016 G.

15- Participating in Preparing Courses Methodology in Accounting Department (Arabic & English) - Princess Nora bent Abdurrahman University during 2014.

16- Consultant of the Committee of Academic Accreditation & Assessment in Accounting Department, Princess Nora bent Abdurrahman University during 2014.

17- Financial and Administrative Consultant of Saafah Foundation in Riyadh during 2013, 2014 & 2015 G, and also during 2017 – 2024 G.

18- Participating as a member in the Committee of Quality and Academic Accreditation in Accounting Department, King Saud University from 2008 until 2014 G.

19- Auditing, Accounting Systems, and Feasibility Studies.

20- Supervision on Academic Theses in Accounting.

21- Preparing Programs by Using Excel in Accounting.

22- Create a YouTube channel for learning Excel for student and others.

23- A Reviewer of Universal Journal of Accounting and Finance from 14 December 2021 until now.

24- A Reviewer of Journal of Finance and Accounting (JFA) from 6 November 2022 until now.

25- Supervision on Saudi Accounting Association, Riyadh, during 2020.

26- Participation as an academic reviewer for the bachelor's program - accounting major for a private university, January 2025.

 

Published Papers:

1. The Role of Accounting Information Systems in Rationalizing Investment Decisions in Manufacturing Sector in Egypt, Internal Bulletin, Business School, Hull University, 2002 G (in English).

2.  Analytical Study of the International System of National Accounts (1993) and Limitations of Its Applicability in Egypt, The Second Conference of Faculty of Commerce, Cairo University, the Future Accounting Profession under Dynamic World, June 2005 G (in Arabic).

3- Using Survey Methods in Empirical Researches in Accounting, Journal of Financial & Commercial Studies, Faculty of Commerce, Beni Sueif University, No. 2, 2006 G (in Arabic).

4- The Impact of Applying the General Agreement on Trade in Services (GATS) on the Accounting and Auditing Profession and Its Practitioners in Egypt, The Scientific Conference for The Egyptian universities and scientific institutes under the General Agreement on Trade in Services (GATS), (May 2006 G), Faculty of Commerce, Helwan University. Journal of Financial & Commercial Studies, Faculty of Commerce, Beni Sueif University, No. 3, 2006 G (in Arabic).

5- The Negative Effects of Information Technology (IT) on Accounting Information Systems in Modern Business Environment, The Scientific Journal "Trade and Finance", Faculty of Commerce, Tanta University Appendix 1, No. 2, 2007 G (in Arabic).

6- A Proposed Approach for Electronic Financial Disclosure, The Scientific Journal "Trade and Finance", Faculty of Commerce, Tanta University Vol. 2 No. 2, 2008 G (in Arabic).

7- The Role of Internal Auditor in Auditing Business Risks Management: An Empirical Study, Journal of Business Studies, Faculty of Commerce, Helwan University, No. 1, 2009 G (in Arabic).

8- Developing Presentation and Disclosure in Financial Statements of Non-profit Organizations in Egypt: "Empirical Study, Journal of Business Studies, Faculty of Commerce, Helwan University, No. 1, 2010 G (in Arabic).

9- The Impact of Electronic Data Processing on External Auditing and Qualifications of External Auditor: with an Empirical Study in the Kingdom of Saudi Arabia, Journal of Business Studies, Faculty of Commerce, Helwan University, No. 1, 2010 G (in Arabic).

10- The Theory-Practice Gap in Capital Budgeting: Evidence from Egypt, Research Center, College of Economics and Management, Qasim University, No. 4, 2011 G (in English).

11- The Impact of Using Enterprise Resources Planning (ERP) on the Quality of Financial Reporting Process – with Application to Saudi Business Enterprises, The Scientific Journal "Trade and Finance", Faculty of Commerce, Tanta University Appendix 1, No. 1, 2011 G (in Arabic).

12- The Role of Funds Transfer Pricing (FTP) in Measuring Bank Branch Profitability – with an Application to Banks in the Kingdom of Saudi Arabia (Accounting Perspective), Journal of Accounting, Management, and Insurance, Faculty of Commerce, Cairo University, No. 1, 2011 G (in English).

13- The Impact of Using the Fair Value Basis in Accounting Measurement and Disclosure on Estimating Audit Risk – Exploratory Study, Journal of Business Studies, Faculty of Commerce, Helwan University, No. 2, 2012 G (in Arabic).

14- The Impact of the Accounting Disclosure of Other Comprehensive Income (OCI) Items on the Relevance of Accounting Profit Information and Improving the Predictive Process of It of Saudi Banks, The Scientific Journal "Trade and Finance", Faculty of Commerce, Tanta University, No. 2, 2012 G (in Arabic).

15- The Impact of Periodic Change of External Auditor on the Quality of Financial Statements of Corporations: with Application to Banks in Saudi Arabia, Public Administration Journal, Vol. 55, No. 3, 2015 G, pp. 625:662. (in Arabic).

16- Analytical Study for Distributing Corporative Insurance Surplus in Insurance Companies – with the reference to the Kingdom of Saudi Arabia, Journal of Business Studies, Faculty of Commerce, Helwan University, No. 2, 2017 G, pp. 96:119. (in Arabic).

17- The Impact of the Internet on the Quality of Accounting Education System: with Application to Egypt and Saudi Arabia, Journal of Business Studies, Faculty of Commerce, Helwan University, No. 1, Part 2, 2018 G, pp. 465: 533. (in Arabic).

18- The role of student support systems in continuing or not continuing accounting students in studying at Technical Colleges in the Central and Eastern regions at the Kingdom of Saudi Arabia, Journal of Commercial Studies and Researches, Faculty of Commerce at Banha, 2019 G, pp. 247:304. (in Arabic).

19- The Role of the Audit Committee of Corporations in Emerging Markets in Reducing Financial Crises: The Case of Saudi Arabia, Journal of King Saud University (Administrative Sciences), Vol. 28, Issue 2, 2019 G, pp. 205:227. (in Arabic).

20- The impact of corporate governance on the financial reporting quality in Saudi banks, Global Journal of Economics and Business (GJEB), Vol. 8, Issue 1, Feb. 2020 G, pp. 166-179. (in English).

21- The Impact of Using Qawaem Program –Based on eXtensible Business Reporting Language (XBRL)- on the Financial Reporting Process in the Saudi Business Environment, Journal of King Abdul-Aziz University (Economics and management), Vol. 34, No. 2., 2020 G, pp. 95:136. (in Arabic).

22- The role of accounting information in risk management in the Saudi banks under digital services: Exploratory study ، International Journal of Business and Applied Social Science (IJBASS), Vol. 7, Issue 8 August/2021, pp 11:21.

23- Does financial expertise influence Islamic bank risk-taking?, Managerial Finance, Umar Habibu Umar, Mamdouh Abdulaziz Saleh Al-Faryan, Ahmed Zakaria Zaki Osemy, October 2024  Volume 50, No. 12, pp. 2011-2030. (in English).

24- The impact of international financial reporting standards adoption as accounting regulations on the accounting information effectiveness of listed Saudi companies. Journal of Governance and Regulation, 2025. (in English).

25- Relationship between free cash flow and corporate financial distress: Evidence from listed Malaysian  food and beverage companies. Journal of Islamic Accounting and Business Research. Umar Habibu Umar, Mamdouh Abdulaziz Saleh Al-Faryan, Ahmed Zakaria Zaki Osemy, 2025. (in English).

 

Papers under Review and Publication:

 

Papers in Processing:

 1- The Role of Accounting Information Systems in Assessing Investment Climate at the National Level: A Proposed Approach (in English).

2- The Role of Accounting Information Systems in Evaluating Investment Projects: A Proposed Model (in English).

3- The Role of Forensic Accounting in Improving the Quality of Auditing Financial Statements.

4- The Impact of Using Extensible Business Reporting Language (XBRL) on the Quality of E-disclosure of Financial Reports.

 

Published Books:

1- Feasibility Studies (in Arabic), Helwan University, 2003 with Dr. Yones Hassan Akle.

2- Managerial Accounting (in Arabic), Helwan University, 2004 with Dr. Hassan Zaki.  

3- Accounting Systems in Egypt Post (in Arabic), Helwan University, 2004 with Dr. Mohammed Deyab.

4- Selected Topics in Accounting in English Helwan University, 2005 with Dr. Yones Hassan Akle.

5- Principles of Financial Accounting (in English) Helwan University, 2005 with Dr. Ashraf Mansour.

6- Accounting Information Systems: Modern Approach, 2010, Dar Al Mareakh for Publication, Cairo & Riyadh. (in Arabic)

8- Accounting Information Systems and Investment Decisions: An Empirical Study in Manufacturing Companies in Egypt, 2011, the Publishing House VDM (Verlag Dr. Mueller), German. (in English).

9-   Financial Accounting in Small Enterprises, Al- Motanabi Book Shop, Dammam and Riyadh, 2020. (in Arabic)

10- Accounting Information Systems - Decision-Making Approach, 2020, Al-Mutanabbi Book-shop, Dammam and Riyadh. (in Arabic).

11- Internal Auditing – Modern Approach, 2020, Al-Mutanabbi Book-shop, Dammam and Riyadh.  (in Arabic).

12- Principles in Managerial Accounting, 2021, Al-Mutanabbi Book-shop, Dammam and Riyadh.  (in Arabic).

13- Principles in Cost Accounting, 2021, Al-Mutanabbi Book-shop, Dammam and Riyadh.  (in Arabic)

14- Accounting Applications by Computer, 2022, Al-Mutanabbi Book-shop, Dammam and Riyadh.  (in Arabic).

15- The assistant dictionary, with Dr. Mamdouh Abdulaziz Saleh Al-Faryan, 2024, Al-edaway for publishing, Riyadh.

16- Selected topics in accounting in English, with Dr. Mamdouh Abdulaziz Saleh Al-Faryan, 2025, Al-edaway for publishing, Riyadh.

.

. Books in Processing:

1- Operation Research (in Arabic)

2- External Auditing (in Arabic)

3- Preparing Accounting Reports (in Arabic)

4- International Accounting (in Arabic)

5- Accounting in Islamic Banks (in Arabic)

6- Accounting for Non-accountants

7- Advanced Topics in Managerial Accounting

8- Governance: Accounting & Managerial Approach

9- Financial Reports Analysis: Modern Approach

10- Topics in Advanced Accounting

11- The leadership in family enterprises: an accounting and economic approach.

 

Conferences, Seminars and Academic Events:

1- Participant with two papers at The Scientific Conference for Accounting, Business and Finance (MARG 2001), UK, Aston University, Aston Business School Sept 2001, Birmingham

2- Participant with a paper at The Second Scientific Conference for the Future of the Accounting and Auditing Profession in a Dynamic World, (June 2005) Accounting Department, Faculty of Commerce, Cairo University.

3- Participant with a paper at The Scientific Conference for The Egyptian universities and scientific institutes under the General Agreement on Trade in Services (GATS), (May 2006), Faculty of Commerce, Helwan University.

4- As a Member in the Organizing Committee in the 11th Conference for Developing Accounting "The Role of Accounting Information in Activating the Stock Market" (December 2006) Accounting Department, College of Business Administration, King Saud University.

5- As a Member in the Organizing Committee a forum for "Fraud in Stock Markets" (February 2008), Saudi Accounting Association.

6- The head of Investment Session in the economic forum for "International Crisis: Challenges and Solutions" (June 2009), The Egyptian Association for Commercials in Riyadh.

7- As a Member in the Organizing Committee in the 12th Conference for Developing Accounting "Accounting Profession in the Kingdom of Saudi Arabia and the challenges of the 21th Century” (May 2010), Accounting Department, College of Business Administration, King Saud University.

8 - As a Member in the Organizing Committee in The Forum at Prince Sultan University for Judicial Accounting and Fraud Revealed, in 27-6-1432H (30-5- 2011G).

9 -The 1th Annual Forum for University Teaching (towards better teaching), during 13-14 Shawwal, 1432H (11-12 September, 2011G, - King Saud University.

10- Referee at The Annual Forum for students’ participation at the preparatory year - King Saud University, on 20 Al-Mohrram 1433H- 15 Dec. 2011.

11- As a Member in the Organizing Committee in the Saudi Conference for Accounting & Auditing Accounting (October 2012), Accounting Department, College of Business Administration, King Saud University

12- As a Member in the Organizing Committee in the 1th Annual Forum for the Chairmen of Accounting Departments in Saudi Universities in Riyadh, 30-4-2013G & 20-6-1434H.

13- The First Annual Conference for Business Colleges in universities of GCC at King Saud University, 16-17 Feb. 2014G.

14- Attending the Saudi Accountants Forum in Riyadh, which was organized by the Saudi Organization for Auditors and Accountants (SOCPA), January 27-29, 2020 G.

15- Attending the activities of the World Accounting Day Forum 2023 under the slogan "Accounting for the Present, Shaping the Future", which was organized by the Saudi Accounting Association (SAA), 12-13 November 2023 G.

16- Attending the activities of the World Accounting Day Forum, which was organized by the Saudi Accounting Association (SAA), 1-3 December 2024G.

17- The Fourth Annual Conference for Business Colleges in universities of GCC at King Saud University, 22-23 Shawwal 1446 AH -  21-22 April 2014G.

 

Training Programs Attended as a Student:

1- Ethics of the Profession, Helwan University, 2004 G. (In Arabic)

2- Skills of the Effective Presentation, Helwan University, 2005 G. (In Arabic)

3- Teaching for Big and Small Groups, Helwan University, 2006 G. (In Arabic)

4- Preparing the Course Curriculum, Helwan University, 2006 G. (In Arabic)

5- Teaching by Using Technology, Helwan University, 2006 G. (In Arabic)

6- Quality in the Field of Education, Helwan University, 2008 G. (In Arabic)

7- The Effective Use of Smart Board and Teaching on-line, King Saud University, 2008 G. (In Arabic)

8- The Effective Use of Smart Classes, King Saud University, 2009 G. (In English).

9- Use of Concept Mapping in College Teaching, King Saud University, 2010 G. (In English).

10- Motivating Students to be Become Better Learners, King Saud University, 2010 G. (In English).

11- Blended Learning: Application in Blackboard, King Saud University, 2011 G. (In English).

12- Relationships in Higher Education, King Saud University, 2011 G. (In Arabic).

13- Recent Trends in Learning Technology, King Saud University, 2012 G. (In Arabic).

14- Student Assessment and Feedback, King Saud University, 2012 G. (In English).

15- Case Studies for Business Administration, King Saud University, 2014 G. (In English).

16- The Statistical Analysis by Using SPSS, King Saud University, 2016 G. (In English).

17- Applications of Mobile Learning Applications, King Saud University, 2016 G. (In English).

18- Specification and Report of the Academic Program, King Saud University, 2019 G. (In Arabic).

19- Course Specification and Course Report, King Saud University, 2019 G. (In Arabic).

20- Board Assessors for KSU-QMS (1), King Saud University, 4-6 November 2019 G. (In English).

21- Board Assessors for KSU-QMS (2), King Saud University, 9-11 November 2019 G. (In English).

22- Developed Standards of National Accreditation, King Saud University, 2-3 Feb. 2020 G. (In English).

23- Certified Quality Auditors, King Saud University, 10-12-Feb. 2020 G. (In English).

24- Setting up and Operating Question Banks, Helwan University, September 2020 G. (In Arabic).

25- Achievement Tests (Article and Objectivity), Helwan University, October 2020 G. (In Arabic).

26- Electronic Tests, Helwan University, January 2021G. (In Arabic).

27- Introduction to Database, King Saud University, January 2021G. (In English).

28- Advanced Excel 2016, King Saud University, February 2021G. (In English).

29- Program Accreditation Standards, King Saud University, 29-30 September 2021G. (In English).

30- Assessment of learning outcomes for programs and courses, King Saud University, 13-14 October 2021G. (In English).

31- Academic program and course report, King Saud University, 20-21 October 2021G. (In Arabic).

32- Self-Study Preparation, King Saud University, 3-4 November 2021G. (In English).

33- Preparing for the visit and academic accreditation documents, King Saud University, 17-18 November 2021G. (In English).

34- Preparing for the visit and academic accreditation documents, King Saud University, 20 December 2023G. (In English).

35- Institutional Excellence (Level I), King Saud University, 20 December 2023 G. (In Arabic).

36- Advanced Excel 2016, King Saud University, January 2024G. (In Arabic).

37- Computerized Tests, King Saud University, 27 October 2024. (in Arabic).

38- The use of artificial intelligence in education and training, College of Business Administration, King Saud University, 21 May 2025.

 

Workshops Attended as a Student:

1- Seminar in Academic Accreditation & Assessment at College of Business Administration, King Saud University during 2009 G. (In Arabic)

2- Blended Learning: Application in Blackboard, King Saud University, 2012 G.

3- The College of Business Administration (CBA) Mission Awareness, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

4- Scope of AACSB Accreditation/ Faculty Members (AQ – PQ), at College of Business Administration, King Saud University during Semester One 2014/2015 G.

5- Intellectual Contribution Profile of Faculty Members, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

6- Advanced Assurance of Learning – Closing the Loop, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

7- AACSB Standards (2003) Faculty Members` Role in Accreditation, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

8- Analysis of Course Report, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

9- Teaching Effectiveness / Student Engagement, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

10- Building Rubrics at College of Business Administration, King Saud University during Semester One 2014/2015 G.

11- Explore New and Effective Methods of Assessment, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

12- “Still Assurance of Learning (AoL) is NOT Clear?”, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

13- Directions to Do Research & Publications, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

14- Student Engagement: Follow-up, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

15- Writing Effective Course Report, at College of Business Administration, King Saud University during Semester One 2014/2015 G.

16- International Accreditation – AACSB, at College of Business Administration, King Saud University during Semester One 2015/2016 G.

17- Academic Accommodations for Students with Disabilities at King Saud University, King Saud University, 9 September 2024. (in Arabic).

 

Training courses offered as a trainer:

1- A course in budgets and their behavioral dimensions for the employees of Al-Habib Holding Company in 2011 G.

2- A course in the state budget, under the supervision of the Riyadh Leaders Training Center for employees of Dilam City in 2015 G.

3- Internal Auditing: Theoretical Outline and Cases under the supervision of Saudi Accounting Association (SAA), 2020 G.

4- Financial Statements Analysis for the employees of Al-Habib Holding Company in 2011 G.

5- Effective & Successful Presentation for the employees of Al Ajlan Company in 2008 G.

6- Responsibility Accounting and its Role in Control and Performance Evaluation for the employees of Al Ajlan Company in 2008 G.

7- How to establish an information system?

8- Control procedures for protecting information systems

9- How to prepare database by using Microsoft Office Access?

10- How to use Microsoft Office - PowerPoint?

11- The Role of the AIS Applications in Preparing Financial Reports under the supervision of Saudi Accounting Association (SAA), 2015 G.

12- Accounting for Non-Accountants for Employees within King Saud University under the supervision of Deanship of Skills Development 2020 G.

13- Accounting Applications by Using Excel for Students within King Saud University under the supervision of Deanship of Skills Development 2020 G.

14- Preparing Financial Statements for Employees within King Saud University under the supervision of Deanship of Libraries, 2021.

15- Accounting applications in the computer within King Saud University under the supervision of Deanship of Libraries, 2021.

16- Training Courses in Accounting for Saudi Organization for CPA Tests since 2007 until 2013G.

17- Training Programs in Auditing for Saudi Organization for CPA Tests since 2007 until 2013G.

18- Training course in accounting topics in English for the Saudi Accounting Association (SAA), 2018 - 2020 G.

19- Training Courses in Accounting and Finance for the Saudi Institute of Internal Auditors IIA, 2015 - 2016 G.

20- How to use Microsoft Office - Excel? within King Saud University under the supervision of Deanship of Libraries, April 2024

 

Participating as a Peer Review:

1- The Title: “The use of computer in accounting: theoretical and empirical Study”, from Qasim University, College of Economy and Management, 2008 G.

2- The Title: “The determinants of internal control weaknesses and its impact on the level of accounting conservatism in the financial reports of Egyptian listed companies”, from Institute of Public Administration, Riyadh, 2015 G.

3- The Title: “Independence of the board of directors and firm performance: evidence from Saudi Arabia”, from Institute of Public Administration, Riyadh, 2016 G.

4- Reviewing research priorities at Imam Muhammad Ibn Saud Islamic University, 2017 G.

5- The Title: “Analyzing the relationship between the accounting disclosure about forward-looking information and the cost of capital and its impact on the efficiency of Egyptian companies’ investment decisions”, from Institute of Public Administration, Riyadh, 2017 G.

6- The Title: “The role of the analysis big data in the rationalization of financial and administrative decisions in the Palestinian universities - a field study”, from The Arab Journal of Accounting, Bahrein Uni., 2018 G.

7- Promoted research to associate professor at The University of Moata, Jordan, 2021 G.

8- The Title: “Factors that Play a Role in Improving the Efficiency of Continuous Audits using Computer Assisted Audit Techniques” from Universal Journal of Accounting and Finance, 2021 G.

9- The Title: "The Bidirectional Relationship between Higher Education and Innovation: Empirical Evidence from MENA Countries." From Journal of Applied Research in Higher Education, 2021 G.

10- The Title: "Understanding Accounting Fraud Motivation, Protection Procedures and Firms' Performance: External Auditors’ Perspective" From Horizon Research Publishing, USA, 2021 G.

11- The Title: "Factors that Play a Role in Improving the Efficiency of Continuous Audits using Computer Assisted Audit Techniques" From Horizon Research Publishing, USA, 2021 G.

12- The Title: "The Effect of Applying Lean Accounting Tools in Enhancing the Competitive Advantage of Industrial Companies: An Empirical Study on Jordanian Industrial Companies” From Horizon Research Publishing, USA, 2021 G.

13- The Title: "Utilization of Financial Information and Performance of the Livestock Industry” From Horizon Research Publishing, USA, Jan. 2021 G.

14- The Title: "The Effect of Locus of Control and Technology-Based Accounting Information System on Employee Performance” From Horizon Research Publishing, USA, Jan. 2022 G.

15- The Title: "The Impact of Cloud Computing Application on Raising the Auditor's Efficiency of the Professional Performance Quality” From University of Sharjah Journal for Humanities and Social Sciences, 2022 G.

16- The Title: "Application level of international financial reporting standard for small and medium-sized enterprises approved in Kingdom of Saudi Arabia:  An exploratory field study” From University of Sharjah Journal for Humanities and Social Sciences, 2022 G.

17- The Title: " The adequacy of the principles of evaluation and accounting measurement in determining the Zakat base for discretionary taxpayers in the Kingdom of Saudi Arabia” From University of Tabuk Journal for Humanities and Social Sciences, 2023 G.

18- The Title: "A proposed vision to overcome the obstacles of applying internal auditing based on adding value in banks listed on the Khartoum Stock Exchange in Sudan” From University of Tabuk Journal for Humanities and Social Sciences, 2023 G.

19- The Title: “The Impact of Shifting to Accrual Accounting Practices on the Effectiveness of Electronic Financial Reports in Governmental Units: A Case Study on King Khalid University”, from Institute of Public Administration, Riyadh, Nov. 2023 G.

20- The Title: "Strategic Factors Entrepreneurial Interest of Accounting Education Students through Entrepreneurship on Car Free Day” From Horizon Research Publishing, USA, Nov. 2023 G.

21- The Title: “The Role of Internal Audit in Reducing the Risk in Electronic Accounting Information Systems (AIS): An Empirical Investigation into The Libyan Oil Companies” from Horizon Research Publishing, USA   - .25 September. 2024 G.

22- Firm Attributes and Financial Reporting Quality of Listed Multinational Firms in Nigeria” from Horizon Research Publishing, USA   - .25 September. 2024 G.

23- Reviewing 6 papers for upgrading to the degree of associate professor at Majmaah University, November 2023.

 

Participating in Refereeing Books:

1- The Title: “Statistical Techniques for Forensic Accounting Understanding THE Theory and Application of Data Analysis”, Institute of Public Administration, Riyadh, 2017 G.

2-   The Title: “Internal auditing in the public sector in Saudi Arabia”, Institute of Public Administration, Riyadh, 2017 G.

3-   The Title: “Government accounting in Saudi Arabia”, Institute of Public Administration, Riyadh, 2018 G.

 

Participation in the discussion and reviewing of scientific theses:

1- Discussion of a Master's thesis in the Department of Accounting at the University of Bahrain entitled:” International Financial Reporting Standards and Comparability of Financial Information: Evidence from GCC Countries”, 2021 G (In English).

2- Discussion of a Master's thesis in the Department of Accounting at the University of Bahrain entitled:” Firm characteristics and the adoption of the operating segments accounting standard (IFRS 8): Evidence from GCC Countries”, 2022 G. (In English).

3- Discussion of a Master's thesis in the Department of Accounting at the University of Bahrain entitled:” Board Characteristics and Environmental, Social and Governance Performance in Financial Sector: Evidence from Gulf Cooperation Council Countries”, 2024 G. (In English).

 

Book Review:

1- Financial Accounting: Theory and Analysis Text Reading and Cases – Authors:  Richard G. Schroeder, Myrtle W. Clark & Jack M. Cathey – Translated by: Dr. Khalid Aly Ahmed Kajeajy & Ibrahim Wold Mohammed Faal – Scientific Editing by: Dr. Al Kealany Abd-alkream Al Kealany. The review was in the Journal of Accounting Research, Saudi Accounting Association, Vol. 7, No. 2, 1427H- 2006 G.

 

Short Essays

1- Capital Stock Market and the Impact of Accounting Information on It, Accounting Magazine, Saudi Accounting Association, No. 46, 1428H – 2007 G.

2- Competition Globalization, Accounting Magazine, Saudi Accounting Association, No. 48, 1428H – 2008 G.

3- Transparency and Objectivity in the Work, Al-Safa Magazine, No., 1429H – 2008 G

4- What Are Expert Systems, Accounting Magazine, Saudi Accounting Association, No. 48, 1429H – 2008 G.

5- A Proposed Approach for Auditing Business Risks Management, Accounting Magazine, Saudi Accounting Association, No. 49, 1429H – 2008 G.

6- A Proposed Approach for Electronic Financial Disclosure, Accounting Magazine, Saudi Accounting Association, No. 50, 1430H – 2009 G.

7- Auditing Business Risks Management, Accountants, SOCPA, No. 61, 1430H – 2009 G.

8- The Impact of Electronic Data Processing on External Auditing and Qualifications of External Auditor, Accounting Magazine, Saudi Accounting Association, No. 51, 1431H – 2010 G.

9- Horizons and Future Electronic Commerce, Accounting Magazine, Saudi Accounting Association, No. 52, 1431H – 2010 G

10- The definition of Enterprise Resources Planning) ERP), Accounting Magazine, Saudi Accounting Association, No. 53, 1432H – 2011G.

11- Towards Selection between Functional Performance and Professional Performance of Internal Auditing Activities, Accounting Magazine, Saudi Accounting Association, No. 54, 1432H – 2011G.

12- The Impact of the Accounting Disclosure of Other Comprehensive Income (OCI) Items on the Relevance of Financial Statements Information of Banks in the Kingdom of Saudi Arabia, Accounting Magazine, Saudi Accounting Association, No. 55, 1432H – 2012 G.

13- The Impact of Using the Fair Value Basis in Accounting Measurement and Disclosure on Estimating Audit Risk, Accounting Magazine, Saudi Accounting Association, No. 56, 1433H – 2013 G.

14- Developing Presentation and Disclosure in Financial Statements of Non-profit Organizations, Accounting Magazine, Saudi Accounting Association, No. 57, 1434H – 2013 G.

15- The Role of Civil Society Institutions in the Communities, Saafah Foundation, No., 2015 G.

16- The concept of profit in Islamic jurisprudence, Accounting Magazine, Saudi Accounting Association, No. 58, 1436H – 2015 G.

17- The definition of eXtensible Business Reporting Language (XBRL), Accounting Magazine, Saudi Accounting Association, No. 60, 1438H – 2017 G.

18- The definition of Tax on Value Added, Accounting Magazine, Saudi Accounting Association, No. 61, 1438H – 2017 G.

19- The definition of cooperative insurance surplus, Accounting Magazine, Saudi Accounting Association, No. 62, 1440H – 2019G.

20- The definition of Excel, Accounting Magazine, Saudi Accounting Association, No. 63, 1442H – 2020 G.

21- Artificial intelligence in the business environment with reference to Saudi Arabia, Saudi Accounting Association, No. 65, 1445H – 2023 G.

22- Introducing (national) economic accounting, Economics Bulletin, Saudi Economic Society, June 2024.

23- Introducing Environmental, Social, Governance (ESG) practices, Saudi Accounting Association, No. 68, 1446H – 2025 G.

24- The hidden economy, Economics Bulletin, Saudi Economic Society, Sept. 2025.

 

Television Programs:

1- Technology Program, the subject is: Information Technology, Al Raya TV Channel, The Kingdom of Saudi Arabia, 2009 G.

2- The Saudi TV, The Economic Deep Program, the subject is: E- commerce, Eqtisadia TV Channel, The Kingdom of Saudi Arabia, 2010 G.

 

Public Lectures:

1- Lecture in "Accounting for Non-accountants", The Riyadh Chamber of Commerce and Industry (RCCI) Riyadh the Kingdom of Saudi Arabia, 2010 G.

 

Educational channel on YouTube in accounting, computer, scientific research, advice and guidance entitled: Ahmed Osemy

 

Educational channel on YouTube in accounting, computer, scientific research, advice and guidance entitled: دكتور أحمد العصيمي

Google Scholar Account

https://scholar.google.com/citations?hl=en&user=riDuWZEAAAAJ

https://scholar.google.com/citations?user=riDuWZEAAAAJ&hl=en

 

 

Web of Science Account

https://www.webofscience.com/wos/author/record/NDS-2918-2025

My Web of Science Researcher ID is: NDS-2918-2025.

 

Scopus Account

https://www.scopus.com/authid/detail.uri?authorId=59352873900

5.Name of research published during the 2024-2025 (if more than 7; please only report the 7 with the highest impact/citation)

 

 

https://orcid.org/0009-0006-7231-6065