Omer Saeed Habtoor is an Assistant Professor in Accounting, Department of Administrative Sciences, Applied College, Northern Border University, Saudi Arabia. He has over 20 years of experience in university teaching, and auditing and designing of accounting systems. He has published several articles in national and international journals. His research interests include financial accounting, corporate risk disclosure, ownership structure, internal and external corporate governance mechanisms, firm performance, auditing, panel data analysis (fixed & random effects), SPSS & STATA. He is a member of Yemeni Association of Certified Public Accountants (YACPA)