Bilal Elsalem is a Teaching Assistant of Accounting at the College of Business and Economics, Qatar University. He is a PhD Candidate at The University of Sheffield in the UK. Also, He holds a Master degree in Accounting from Bangor University in the UK. He further holds a Bachelor’s degree in Accounting from Qatar University. He has extensive teaching experience in accounting modules. His research interests focus on IFRS adoption, accounting quality and earnings management, corporate governance, forensic accounting and whistleblowing.