Abdulsamad Alazzani obtained his PhD from Othman Yeop Abdullah Graduate School of Business UUM, Malaysia. His recent publications are in Ecological Indicators, 32, 19-24., (Elsevier) (ISI Impact Factor: 2.9); Managerial Auditing Journal, Corporate Governance the international journal of business in society, and Social Responsibility Journal. Another works under review in international journals. He has working for five years as a lecturer. He also worked as auditor and financial advisor for few years. He presents more than five papers international conferences including USA, UK, France, Taiwan, Malaysia, KSA, and Yemen.