gobran

Mohammad Ali Saleh Gubran

Associate Professor, Sana’a University – Faculty of  Commerce and Economics – Department of Accounting and Auditing.

I’m a faculty member at the Department of Accounting and Auditing, College of Commerce and Economics, Sana’a University, Yemen. I was one of the top students in high school in the academic year 1984/1985. I studied my bachelor’s degree in accounting and major in economics. I gained an understanding of economic foundations and practiced them in accounting. I accomplished my bachelor’s degree in seven semesters and therefore I was considered the first of the college students to have this achievement. The department assigned me teaching tasks for a period of five years when he was a demonstrator. Since then, I participated in scientific research conferences. I culminated my academic career by receiving Al-Saeed Foundation Prize for Science and Arts. This award is considered the highest scientific award in Yemen. According to the records of recipients of this prize, I’m the first to receive this award from the faculty members of our college. As an assistant professor and then an associate professor, it is noted through my biographical data, research, studies, and participation in conferences that I have been academically and professionally active.

Educational Qualifications:

2006                Ph.D. in Accounting, Pune University, India

2003                M.Com Degree in Accounting and Auditing, with a grade of Very Good,

Pune University, India

1990                B.Com Degree, major in accounting, minor in economics, with a grade of

Very Good (89%), Batch topper, College of Commerce and Economics,

Sana’a University, Yemen

1985                High School Certificate, Second in Toppers’ List at the Republic level,

Yemen

Experience:

2015 – Now     Associate Professor, Department of Accounting and Auditing, College of

Commerce and Economics, Sana’a University, Yemen

2007 – 2015     Assistant Professor, Department of Accounting and Auditing, College of

Commerce and Economics, Sana’a University, Yemen

2004                Lecturer, Department of Accounting and Auditing, College of Commerce

and Economics, Sana’a University, Yemen

 

1990 – 1998     Teaching Assistant, Department of Accounting and Auditing, College of

Commerce and Economics, Sana’a University, Yemen

1980 – 1990     Multiple positions, last position is Deputy Director of Accounts, at Sana’a

Customs Office, Yemen

2010    –           Viewed of a group of research papers published in peer-reviewed scientific

journals in Yemen.

2008    –           Examined MA theses for some students in Yemeni universities.

1994    –           Teaching most of the accounting and auditing books prescribed to students

of the Accounting department and other departments.

Prizes and Awards:

Winner of  Al-Saeed Foundation Prize for Science and Arts, the eighteenth session, Field of Economic Sciences, for the research titled “The Stock Market in Yemen: Possibilities, Risks, and Constraints”, for the year 2014. It is considered the highest scientific award in Yemen.

Conferences and Workshops:

2014                The Eighth Annual Forum for Certified Public Accountants in the Arab

States of the Gulf Cooperation Council, Riyadh, KSA

2010                Participation in the Twelfth Symposium on Ways to Develop the

Accounting Profession in the Kingdom of Saudi Arabia, King Saud

University, Riyadh, KSA

2010                The Yemeni Economic Conference, The Yemeni Center for Strategic

Studies, Sana’a, Yemen

2010                The Yemeni-Gulf Relations Conference “Past – Present – Future

Prospects”, Sana’a, Yemen

2010                Participation in the Yemeni Islamic Banking Conference, Sana’a, Yemen

2010                The Second Conference for Family Companies, Businessmen Club,

Sana’a, Yemen

2009                Revenue Transparency Conference: Expert Meeting, Arab

Parliamentarians against Corruption, Beirut, Lebanon

2009                Participation in the Conference on Accountability and the Promotion of

Good Governance, Sana’a, Yemen

2008                Participation in the Conference on Governance for Yemeni Companies,

Businessmen Club, Sana’a, Yemen

2002                Participation in an external scientific conference at the University of

Bombay, Bombay, India

****                Participation in many conferences and workshops, including what was

conducted in the college or organized by governmental and non-

governmental centers and organizations

Research and scientific papers:

I did scientific research at an early date after my appointment as a teaching assistant at the College of Commerce and Economics. These scientific research papers or their summaries have been published in some scientific journals and the most important of these research papers, studies and seminars are:

  1. “Transparency and Disclosure in the State’s General Budget and its Final Account: An Analytical Study to Find out the Commitment of the Republic of Yemen to the Principles of Financial Transparency when Preparing, Presenting, Approving and Implementing the General Budget and Final Account.” The Islamic University Journal, Gaza, Palestine, Volume 26, Issue 2, 2018.
  2. “Measuring the Student’s Satisfaction with the Teaching Efficiency in the Accounting Department at the College of Commerce and Economics, Sana’a University: A Field Study of the Fourth Level Students’ Opinions.” The Journal of the Islamic University, Gaza, Palestine, Volume 25, Issue 4, 2017.
  3. “Factors Affecting the Selection of Scientific Specialization at the Faculty of Commerce and Economics, Sana’a University: A Field Study of First-level Students’ Opinions.” The Arab Journal of Accounting, Manama, Kingdom of Bahrain, 2016.
  4. “Accounting Disclosure in Financial Statements according to International Accounting Standards: A Study of a Sample of Civil Society Organizations in Yemen.” Journal of the College of Commerce, Sana’a University, Issue (44) 2015 AD.
  5. “Organizing the Accounting and Auditing Profession in the Member States of the GCC Accounting and Auditing Organization.” A paper presented in the Eighth Forum for Certified Public Accountants in the Arab States of the GCC, 2014.
  6. “The Budget of the Territories in a Federal State.” A paper submitted to the Symposium on Resources Distribution in the Federal State of Yemen, 2014.
  7. “Yemen Stock Market: Possibilities, Risks, Constraints.” A paper submitted for the Al-Saeed Foundation Prize for Science and Arts, Eighteenth Session, October 2014.
  8. “‘Murabaha’ Sale: a Study on Yemeni Islamic banks in Light of Accounting Standard No. (2) and Sharia Standard No. (8).” Sho’on Al-Asr Journal, Sana’a, Yemen, Issue (50) September 2014.
  9. “The role of internal auditing in the governance of public and mixed sector companies and institutions in the Republic of Yemen: An Analytical Study.” Journal of the College of Commerce and Economics, Sana’a University, Issue (41), March 2014.
  10. “General Debt in Yemen.” Sho’on Al-Asr Journal, The Yemeni Center for Strategic Studies, 2012.
  11. “Rebuilding Yemen: Economic Reform in the Coming Period,” a study presented to the President of the Yemeni Government of National Accord, 2012.
  12. “Banking risk management in light of institutional control: An Analytical Study on Yemeni Banks.” The Journal of the College of Commerce and Economics, Sana’a University, Issue (37), March 2012.
  13. Tax evasion in Yemen: An Analytical Study.” The Journal of the College of Commerce and Economics, Sana’a University, Issue (33), March 2010.
  14. “The Problem of Unemployment in the Republic of Yemen: Its Development, Policy Evaluation and Treatment.” A research paper presented in the Yemeni Economic Conference, 2010.
  15. “Financial and Economic Outlook in Yemen, 2010-2015.” A study prepared for the Ministry of Finance, Republic of Yemen, 2010.
  16. “The Effects of the Financial Crisis on the Yemeni Economy: An Analytical Study” A study presented to Al-Saeed Foundation for Science and Culture, 2010.
  17. “Factors Affecting the Quality of Auditing from the Point of View of Chartered Accountants in Yemen.” A research paper presented in the Twelfth Symposium on Ways to Develop the Accounting Profession, King Saud University, KSA, 2010.
  18. “The Use of Financial Analysis Tools in Evaluating the Performance of Banks: An Analytical Study of the Financial Statements of Some Yemeni Banks for the Year 2009.” A study prepared with funding from CAC Bank and the Arab Bank, Yemen Region, 2010.
  19. “A Guide to Preparing the State’s General Budget.” For the benefit of Oxfam, Yemen, 2010.
  20. “An Analytical Reading of the General Budget of the Republic of Yemen for the Year 2010.” A research paper submitted to the Yemeni Center for Human Rights, 2010.
  21. “Equitable Distribution of Expenditures in the State Budget from a Social Perspective: An Analytical Study for the Final Account for the Year 2008 and the Budget for the Year 2010.” For the benefit of Oxfam, Yemen, 2010.
  22. “Equitable Distribution of Expenditures in the State Budget from a Social Perspective: An Analytical Study for the Final Account for the Year 2007 and the Budget for the Year 2009.” For the benefit of Oxfam, Yemen, 2009.
  23. “Parliamentary Oversight of Public Revenues (Revenue Transparency) in the Republic of Yemen.” Co-authored with my colleague Dr. Fadel Obaidan, for Arab Parliamentarians against Corruption, 2009.
  24. “Transparency and Disclosure in the State’s General Budget.” A research paper presented at Parliamentarians ’Organization against Corruption Symposium, Yemen, 2009.
  25. “Concepts of the General Budget and Modern Approaches to its Preparation.” A research paper presented at the Parliamentarians against Corruption Symposium, Yemen, 2009.
  26. “Indicators of Poverty in Yemen and its Effects on Political and Social Stability.” A research paper presented at a symposium at the Yemeni Center for Strategic Studies, 2009.
  27. “The Development of the State’s General Budget Deficit.” A research paper presented in a symposium at the Yemeni Center for Strategic Studies, 2007.
  28. “Small Enterprises are a Means to Eradicate Poverty in Yemen.” A study presented to the Yemeni Agricultural Cooperative Bank (CAC Bank), 2006.
  29. “The Future of the Accounting and Auditing Profession in Yemen.” A research paper presented at the Scientific Conference of the College of Commerce and Economics, Sana’a University, 1998. Its review is published in the Journal of Al-wa’I Al-dharibi (Tax Awareness).
  30. “Means and Tools of Central Banks in Regulating and Monitoring the Activity of Islamic Banks: A Field Study on Yemeni Islamic Banks.” Ready for publication.
  31. “Governance Mechanisms and their Role in Curbing Financial and Administrative Corruption: A Study on Public Sector Companies in Yemen.” Ready for publication.