Dr. Ahmad A. Abu-Musa CV Page 2 of 30

CURRICULUM VITAE:

Dr. AHMAD A. ABU-MUSA

PERSONAL DATA

FAMILY NAME: / Abu-Musa
FORENAME: / Ahmad
MAIDEN NAME: / A.
TITLE / Dr.
RANK / Assistant Professor
DATE OF BIRTH: / 18-4-1965
NATIONALITY: / Egyptian
GENDER: / Male
MARITAL STATUS: / Married
MAILING ADDRESS: / Department of Accounting and Management Information Systems; College of Industrial Management; King Fahd University Of Petroleum & Minerals (KFUPM), Box # 1755, Dhahran 31261, Saudi Arabia.
TEL. / 966-3-860- 1420 (Office) Mobile 966-050-669-5140
966-3-860- 5277 (Home)
FAX: / 966-3-860-3489
EMAIL: /

ACADEMIC QUALIFICATION

2001 / PhD in Accountancy, University of Aberdeen, U.K, (Evaluating the Security of Computerized Accounting Information Systems: An Empirical Study on the Egyptian Banking Industry).
1993 / Master Degree in Financial Accounting, Tanta University, Egypt (The Economic and Behavioral Motives for Selecting Among Profitability measurement methods: An Empirical Study on Construction Industry.
1987 / Bachelor of Commerce in Accountancy, Tanta University, Tanta, Egypt (Note- Excellent with Honor Degree).

EMPLOYMENT HISTORY

2002- Present / Assistant Professor, Department of Accounting and Management Information Systems, College of Industrial Management (CIM), King Fahd University Of Petroleum & Minerals (KFUPM), Saudi Arabia.
2001- 2002 / Assistant Professor (Part Time), Egyptian Bank Institute, The Central Bank, Egypt.
2001-2002 / Assistant Professor (Part Time), Business School; American University at Cairo (AUC), Egypt.
2001 / Lecturer, Department of Accountancy, Faculty of Commerce, Tanta University, Tanta, Egypt.
1997 - 2001 / PhD Researcher, Department of Accountancy & Finance, University of Aberdeen, Aberdeen, Scotland, U.K.
1993 - 1997 / Assistant Lecturer, Department of Accountancy, Faculty of Commerce, Tanta University, Tanta, Egypt.
1987-1993 / Administrator of accounting, Department of Accountancy, Faculty of Commerce, Tanta University, Tanta, Egypt.

HONORS AND AWARDS

·  Undergraduate Fellowship, Tanta University, 1984-1987

·  First Prize Award of Excellence from Suiz Canal Bank, Egypt, 1984-1987

·  Award of Excellence, Tanta University, 1984-1987

·  Certificate of Appreciation and Recognition, Tanta University, Egypt 1987

·  Postgraduate Fellowship, Tanta University, 1987-1993.

·  Postgraduate scholarship to Ph.D in U.K., Egyptian Government, 1997-2001.

·  Award of Excellence with honor Degree in Accounting, Tanta University, 1987

·  The Certificate of The Best Author Award, The Journal of American Academy of Business, Cambridge, USA, on September, 2003.

·  Letter of Appreciation for coordinating the CIA Exams at KFUPM, Saudi Arabia, Institute of Certified Internal Auditor, 2004.

·  Letters of Appreciation and Recognition received form Saudi Organization or Certified Public Accountants (SOCPA), Saudi Arabia for my distinguished contribution in delivering many specialized accounting and auditing short courses to Saudi Certified Public Accountants (CPA).

·  Letter of Appreciation, Dean of CIM, for my intellectual contribution dated September 26, 2005.

·  Letter of Appreciation, Dean of CIM, for my contribution to the Second Conference on Administrative Sciences: Meeting the Challenges in the Globalization Age dated May 2, 2004.

·  Nominated by the Accounting & MIS Department at KFUPM as a candidate for the Teaching Excellence Award in the academic year 2005/2006.

·  A Certificate of Appreciation and Recognition received form the College of Business Sciences, Zayed University, United Arab Emirates for my presentation entitled "The Current Issues in Accounting Information Systems".

·  A Certificate of Associate Fellow of Academy for Global Business Advancement (AGBA), USA

TEACHING EXPERIENCE

(A) Postgraduate Courses Taught

1.  Managerial Accounting (ACCT 506) (American University at Cairo) (AUC)

(B) Undergraduate Courses Taught

1.  Principles of Accounting I (ACCT 201), (KFUPM).

2.  Principles of Accounting II (ACCT 202), (KFUPM).

3.  Intermediate Accounting I (ACCT 301), (KFUPM).

4.  Intermediate Accounting II (ACCT 302), (KFUPM).

5.  Advanced Accounting (ACCT 403), (KFUPM).

6.  Auditing (ACCT 404) (KFUPM). (KFUPM).

7.  Introductory Financial Accounting (first year), (Tanta University)

8.  Corporate Accounting (Second Year), (Tanta University)

9.  Taxation (honors level compulsory subject), (Tanta University)

10.  Specialized Accounting (honors), (Tanta University)

11.  Cost Accounting (third year and Honors), (Tanta University)

12.  Auditing (honors), (Tanta University)

13.  Governmental and Public Sector Accounting (second year), (Tanta University)

14.  Accounting information systems (honors), (Tanta University)

15.  Advanced Financial Accounting (honors), (Tanta University)

16.  Management Accounting (honors), (Tanta University, and

17.  Design of Accounting Systems (honors).

(C) Professional and Training Courses Taught

1.  Financial Analysis and Its Implication to Banks for Senior Bankers (Tashkent, Uzbekistan, and EBI, Egypt),

2.  Preparation courses to Saudi Organization of Certified Public Accountants (SOCPA) Exams for the years: 2002, 2003 and 2005 (Saudi Arabia).

3.  Financial Statement Analysis, (KFUPM), (Coordinator).

4.  Computer Crime: How can you protect your Computerized accounting Information systems? (KFUPM) (Coordinator).

5.  Introduction to Investment, CPA course, The Egyptian Banking Institute (EBI), Cairo, Egypt.

6.  Introduction to Statistical Analysis in Business, (EBI), Egypt.

7.  Specialized courses to Saudi Organization of Certified Public Accountants (SOCPA), Saudi Arabia, such as:

I.  The Accounting Conceptual Framework

II.  Accounting for Investment According to Equity Method

III.  Auditing Companies using Computerized Accounting Systems

IV.  Feasibility studies

V.  Consolidated financial Statements

VI.  Accounting for Foreign Currency Transactions

VII.  Foreign Currency Financial Statements

VIII.  Financial Statement Analysis, etc.

CO-OP REPORTS

I supervised many of co-op students in the accounting major at College of Industrial Management, King Fahd University of Petroleum & Minerals, Saudi Arabia. The following is a selected number of my co-op students and the titles of their reports:

  1. Aiman Ali Fateel, (2003), Internal Auditing at Global Suhaimi Company.
  2. Khalid Al-Obaid, (2003), Approaches and Techniques of Auditing the Plans and payroll at in Al-Juraid & Company.
  3. Amin Al-Bockhari, (2004), Auditing Accounts Receivable in Al-Juraid & Company, Jeddah Office, Saudi Arabia.
  4. Mohammed S. Al-Otaibi, (2004), Billing and Collection in Saudi Aramco.
  5. Bakheet Al-Senani, (2004), Auditing Fixed Assets in Al-Juraid & Company at Jeddah Office.
  6. Hassan Al-Qattan, (2004), Targeting Business Industries at The National Commercial Bank.
  7. Zakaria Makki Al-Najran, (2004), Controls over Pack Top Promotion in Unilever Arabia.
  8. Sameer N. Abdulhadi, (2005), Analyzing Financial Statements Using Financial Ratios and Line of Credit: The Case of Saudi Armco (First Honor Award).
  9. Abdul-Ilah Eisa Al-Gaffes, (2005), Internal Controls in Financial & Settlement Unit in ANB (Arab National Bank) Card Centre.
  10. Wael Hattab Al-Anezi, (2005), Budgeting at The Saudi British Bank.
  11. Ahmad Al-Hadddad, (2005), The Role and Application of Substantive Analytical Procedures in Auditing of Financial Institutions.
  12. Abdullah Al-Abdulkarim, (2005), Fixed Assets Test of controls at Deloitte.
  13. Bassem Rozzah Internal Periodical Financial Reporting at Comptroller Department in KFUPM.
  14. Samy A-Fayes, (2005), Internal Audit of Accounts Receivable in Ericsson Company.
  15. Ahmad Al-Saad, (2005), Auditing Fixed Assets in Al-Juraid & Company.
  16. Fayez A. Alziedi, (2006), Using Confirmation Requests in Auditing Accounts Receivable.
  17. Ahmed A. Al-Ghazwi, (2006), Cost and Price Controls in Oil Companies: The Case of Saudi ARAMCO
  18. Asa'ad Turkestani, (2006), The Effects of Financial Statements on Credit Decisions in Islamic Finance.
  19. Youssef H. Algouaii, (2006), The Internal Control Systems in Payroll Unit at SEC-East.
  20. Haithem Hassan Al.Faraj, (2006), Evaluating Long Term Assets: The Case of Saudi ARAMCO.
  21. Anas M. H. Baksh, (2006), Financial Statement Analysis or Credit Purposes: The Case of NCB.
  22. Mohammed A. Al-Bassam, (2006), The Techniques and Procedures of Thrift Plan in Saudi ARAMCO.
  23. Yahya N. Al-Hashem, (2006), The Internal Control System in The Ledger and Cash Attest Unit at SEC-East.
  24. Mahdi Al-Obaidan, (2006), Internal Control over The Accounts Receivable Collection at Saudi Telecom Company
  25. Thamer Ali Al-Jouhar, (2006), Purchasing & Accounting Cycle At Saudi ARAMCO

RESEARCH AND INTELLECTUAL CONTRIBUTIONS

RESEARCH INTERESTS

1.  Security of Computerized Accounting Information Systems,

2.  Auditing E-Business

3.  Behavioral and Economic Aspects in Accounting,

4.  Risk Analysis,

5.  Internal Control Systems,

6.  Corporate Disclosure and Reporting,

7.  Corporate Governance

8.  Information Technology Governance (ITG),

9.  Auditing and Assurance Services

10.  Financial Statements Analysis,

11.  Financial Accounting,

12.  International Accounting, and

13.  Accounting in Construction Industry.

PAPERS PUBLISHED IN REFEREED JOURNALS

[J-01] Abu-Musa, Ahmad A. (2006), "Evaluating the Security Controls of CAIS in Developing Countries: The Case of Saudi Arabia", The International Journal of Digital Accounting Research, Vol. 6, Iss.11, pp. 25- 64. [Applied]

[J-02] Abu-Musa, Ahmad A. (2006), “Perceived Security Threats of Computerized Information Systems in the Egyptian Banking Industry", Journal of Information Systems, Vol. 20, Iss. 1, pp. 189 -205. [Applied]

[J-03] Abu-Musa, Ahmad A. (2006), "Exploring Perceived Threats of CAIS in Developing Countries: The Case of Saudi Arabia", The Journal of Managerial Auditing, UK, Vol. 21, Iss.6, pp. 487- 407. [Applied]

[J-04] Abu-Musa, Ahmad A. (2005), "The Role of IT Governance in Improving Corporate Governance: A Proposed Model from Managerial Accounting Context" The Journal of Trade & Finance, The Scientific Journal of the Faculty of Commerce, Tanta University, Egypt, summer, Vol. 25. Number 2, pp.55-118 [Basic] [In Arabic]

[J-05] Abu-Musa, Ahmad A. (2005), “The Determinates of Selecting Accounting Software: A Proposed Model”, The Review of Business Information Systems, USA, summer, Vol. 9, Number 3; PP. 85-109. [Basic]

[J-06] Abu-Musa, Ahmad A. (2004), “Investigating the Security Controls of CAIS in an Emerging Economy: An Empirical Study on Egyptian Banking Industry”, The Journal of Managerial Auditing, UK, Vol. 19, Iss.2, pp. 272 -302. [Applied]

[J-07] Abu-Musa, Ahmad A. (2004), “Important Threats to Computerized Accounting Information Systems: An empirical Study on Saudi Organizations” Pubic Administration, A Professional Quarterly Journal Published by The Institute of Public Administration, Riyadh, Saudi Arabia, Vol. 44, No. 3, pp. 509 – 570. [Applied] [In Arabic]

[J-08] Abu-Musa, Ahmad A. (2004), “Investigating the Security Policies of Computerized Accounting Information Systems in the Banking Industry of an Emerging Economy: The Case of Egypt”, The Review of Business Information Systems, Summer, Vol. 8. Number 3; PP. 83-102. [Applied]

[J-09] Abu-Musa, Ahmad A. (2004), “Auditing E-Business: New Challenges for External Auditors”, The Journal of American Academy of Business, Cambridge, USA, September Vol. 4. No.1 & 2, March, pp. 28-41. [Basic]

[J-10] Abu-Musa, Ahmad A. (2003), “The Perceived Threats to the Security of Computerized Accounting Information Systems”, The Journal of American Academy of Business, Cambridge, USA, Vol. 3, No.1, September, pp. 9- 20. [Basic]

[J-11] Abu-Musa, Ahmad A. (2003), “Egyptian Banking Industry: Its History and Future”, the Journal of American Academy of Business, Cambridge, USA, Vol. 3. No.1, September, pp. 44-52. [Basic]

[J-12] Abu-Musa, Ahmad A. (2003), “The Determinants of Selecting Accounting Software: A Proposed Model” The Trade & Finance, The Scientific Journal of the Faculty of Commerce, Tanta University, Egypt, summer, Vol.22. Number 3, pp. 1- 65 [Basic] [In Arabic]

[J-13] Abu-Musa, Ahmad A. (2002), “Computer Crimes: How Can You Protect Your Computerized Accounting Information System”, the Journal of American Academy of Business, Cambridge, USA, Vol. 2. No.1 September 2002, pp. 91-11. [Applied]

[J-14] Abu-Musa, Ahmad A. (2002), “Security of Computerized Accounting Information Systems: An Integrated Evaluation Approach”, the Journal of American Academy of Business, Cambridge, USA, Vol. 2. No.1 September 2002, pp. 141-149. [Basic]

[J-15] Abu-Musa, Ahmad A. (2002), “Security of Computerized Accounting Information Systems: A Theoretical Framework”, the Journal of American Academy of Business, Cambridge, USA, Vol. 2. No.1 September 2002, pp. 150-155. [Basic]

PAPERS PUBLISHED IN INTERNATIONAL CONFERENCE PROCEEDINGS (FULL TEXT)

[C-01] Abu-Musa, Ahmad A. (2006), “Evaluating Information Technology Governance (ITG) Performance Using the Balanced Scorecard: An Empirical Study”, Enhancing the competitive abilities: Strategies, Policies and Techniques, The sixth Scientific Annual Conference, Accounting Department, Faculty of Commerce, Alexandria University; Egypt, 28-29 July.

[C-02] Abu-Musa, Ahmad A. (2005), "Determinates of Selecting Accounting Software: A Proposed Model", Advances in Global Business Research, ISSN 1549-9332; pp. 75-92, The proceeding of The Academy for Global Business Advancement Conference, New Delhi, India, January 3-5, 2005.

[C-03] Abu-Musa, Ahmad A. (2004), “The Criteria for Selecting Accounting Software: A Theoretical Framework”, The Second Conference on Administrative Sciences: Meeting the Challenges of the Globalization Age, King Fahd University of Petroleum & Minerals Dhahran, Saudi Arabia; April 19-21, 2004.

[C-04] Abu-Musa, Ahmad A. (2004), “Exploring The Perceived Threats Of Computerized Accounting Information Systems In Emerging Countries: An Empirical Study On Saudi Organizations”, The Second Conference on Administrative Sciences: Meeting the Challenges of the Globalization Age, King Fahd University of Petroleum & Minerals Dhahran, Saudi Arabia; April 19-21, 2004.

[C-05] Abu-Musa, Ahmad A. (2003), “Auditing E-Business: New Challenges for Conventional External Auditors”, Transparency and Effective Performance, The first International Conference, Faculty of Economic and Management Sciences, University of Algiers; Algiers, June, 28-30, 2003.

[C-06] Ahmad A. Abu-Musa, (2003), “Evaluating the Security Policies of Computerized Accounting Information Systems: An Evidence form Egyptian Banking Industry”, The 28th International Conference of Statistics, Computer Science and Its Applications, Cairo, Egypt, April 12-17.

[C-07] Ahmad A. Abu-Musa, (2002), “The Perceived Threats to the Security of Computerized Accounting Information Systems”, Asian Pacific Conference on International Accounting Issues, Los Angeles, USA, November, 23-26.

[C-08] Ahmad A. Abu-Musa, (2002) “The Security Controls Of Computerized Accounting Information Systems: A Conceptual Framework”, 2002 International Conference on Accounting Theory And Practice, Taipei, Taiwan, November 2-3.

[C-09] Ahmad A. Abu-Musa, (2002) “Security Of Computerized Accounting Information Systems: A Theoretical Framework”, 3rd Annual Conference of Asian Academic Accounting Association, Nagoya, Japan, 27 - 29 October.

CITATIONS

SN / Citing Source / Cited Work /
1.  / Atul Gupta, Rex Hammond (2005), Information systems security issues and decisions for small businesses: An empirical examination" Information Management & Computer Security, Vol. 13 Iss. 4 pp. 297 – 310. / J- 10
2.  / The paper selected as an assignment article in the following course: Information Systems Management – Integrating E-Commerce (ECOM 20001) offered by Central Queensland University, Australia. http://www.infocom.cqu.edu.au/Courses/2003/T5/ECOM20001/Updates/articleslistAss1&2.doc / J- 10
3.  / The paper selected as an assignment article in the following course: Systèmes Comptables Informatisés Et Prise De Décision (6-909-97), Hiver 2004, offered by HEC University, in Canada. http://64.233.161.104/search?q=cache:r6asn02gtjgJ:www.hec.ca/~p057/Syst_Compt_Info_H04.doc+Abu-Musa+Ahmad+and+accounting&hl=en / J- 10
4.  / Reading Articles assignment by The National University, USA, in the following course: Information Security by Risk Analysis (TM 603). http://cha.nu.edu/LIBRARY/Reserve/6021.html / J- 10
5.  / Information Security Home http://www.bama.ua.edu/~wilso098/project/sources.html / [J- 10]
6.  / Martin J. Coe, (2005), “Integrating IT Audit into the AIS Course” Accounting Information Systems Educator Conference. / [J-09]
7.  / Amr M. Kotb, (2004), “Competencies of External Auditors in E-Business Environment”. Ph.D Research Proposal, University of Aberdeen, U.K. http://www.abdn.ac.uk/cass/pgradconf/papers/AmrMKotb.pdf. / [J-09]
8.  / The paper has been selected as an assignment article in the following MBA course: Advanced studies in Auditing, Department of Accountancy; Faculty of Commerce; Tanta University, Egypt. / [J-09]
9.  / E-Business report: ISYS2061; Internet for Business; Individual Business Report“Will an increase in usability of B2C web sites improve their credibility?
http://64.233.179.104/search?q=cache:acpX9Xl_n8J:seven.bf.rmit.edu.au/~s2107494/report/report_final.doc+ISYS2061++%22AbuMusa%22&hl=en&ct=clnk&cd=1 / [J-09]
10.  / Jung-Yu Lai (2006), "Assessment of Employees’ Perceptions of Service Quality and Satisfaction with e-Business", Special Interest Group on Computer Personnel Research Annual Conference, Proceedings of the 2006 ACM SIGMIS CPR conference on computer personnel research: Forty four years of computer personnel research: achievements, challenges & the future; Claremont, California, USA; ISBN: 1-59593-349-2, pp. 236 – 243.
http://portal.acm.org/citation.cfm?id=1125170.1125228&coll=ACM&dl=GUIDE&type=series&idx=1125170&part=Proceedings&WantType=Proceedings&title=Special%20Interest%20Group%20on%20Computer%20Personnel%20Research%20Annual%20Conference. / [J-09]
11.  / Computer Crime website:
http://bama.ua.edu/~erwin003/references.html / [J- 13]
12.  / The paper has been selected as an assignment article in the following course: Systèmes Comptables Informatisés Et Prise De Décision (6-909-97), Hiver 2004, offered by HEC University, Canada.
http://64.233.161.104/search?q=cache:r6asn02gtjgJ:www.hec.ca/~p057/Syst_Compt_Info_H04.doc+Abu-Musa+Ahmad+and+accounting&hl=e / [J- 13]
13.  / Li Jia Ming Zhang Yi, in a paper titled “Prevention and inspection corrupts practices which by the computer finance", Chongqing University, China. The paper was written in Chinese and honored the second prize. The translation of the paper could be reached on the following website:
http://translate.google.com/translate?hl=en&sl=zhCN&u=http://www.hebiia.cn/index3.jsp%3Fentityid%3D402%26fid%3D789&prev=/search%3Fq%3DAbuMusa%2BAhmad%2Band%2Baccounting%26start%3D220%26hl%3Den%26lr%3D%26safe%3Dactive%26sa%3DN / [J- 13]
14.  / Antônio Artur de Souza, Cristiani Passolongo, “Avaliação de Sistemas de Informações Contábeis: Estudo de Casos Múltiplos”. The paper was written in French. The original paper could be found in the following website:
http://64.233.161.104/search?q=cache:rJUwkrpfi_cJ:www.portalabc.com.br/facu/download.php%3Fcam%3D./musicas/FICB692.pdf%26nome%3DFICB692.pdf+%E2%80%9CAvalia%C3%A7%C3%A3o+de+Sistemas+de+Informa%C3%A7%C3%B5es+Cont%C3%A1beis:+Estudo+de+Casos+M%C3%BAltiplos&hl=en / [J- 13]
15.  / Phyl Webb, Carol Pollard; and Gail Ridley (2006) "Attempting to Define IT Governance: Wisdom or Folly?" The Proceedings of the 39th Hawaii International Conference on System Sciences.
http://csdl2.computer.org/comp/proceedings/hicss/2006/2507/08/25070194a.pdf / [J- 13]
16.  / Cecil Eng Huang Chua, Jonathan Wareham (2003), Parasitism in Internet Fraud Ecologies1”. JAIS Theory Development Workshop 2003, Department of Computer Information Systems, J. Mack Robinson College of Business, Georgia State University.
http://wareham.eci.gsu.edu/Resume/Papers/parasite.pdf. / [J- 13]
17.  / Michael Lee Moore, “Business Continuity Planning and Disaster Recovery: When Disasters Happen”. Sponsoring APICS chapter in APICS Rochester, NY.
http://64.233.161.104/search?q=cache:qXSpUzXHLKEJ:www.rit.edu/~mlm6844/DisasterRecoveryPaper.pdf+AbuMusa+Ahmad+and+audit&hl=en / [J-14]
18.  / Antônio Artur de Souza, and Cristiani Passolongo, "Avaliação De Sistemas De Informações Contábeis: Estudo De Casos Múltiplos". The paper was written in French. The original paper could be found in the following website:
http://64.233.179.104/search?q=cache:rJUwkrpfi_cJ:www.portalabc.com.br/facu/download.php%3Fcam%3D./musicas/FICB692.pdf%26nome%3DFICB692.pdf+The+Journal+of+Managerial+Auditing+%22Abu+musa%22&hl=en&ct=clnk&cd=17 / [J-14]
19.  / The paper has been cited in a Chinese paper. The English translation (This page has been automatically translated from Korean. BETA). The translation of the paper could be reached in the following website:
http://translate.google.com/translate?hl=en&sl=ko&u=http://www.morei.com/search/link2/searchResult.php%3FsearchMode%3DK%26kw_pk%3D1632&prev=/search%3Fq%3DAbuMusa%2BAhmad%2Band%2Baudit%26start%3D90%26hl%3Den%26lr%3D%26safe%3Dactive%26sa%3DN / [J-06]

WORKING PAPERS