a grade of excellent and an average of (95%) for his thesis titled: The Impact of Certified Public Accountants’ Competencies on Audit Quality of E-Commerce Transactions in Financial Institutions in the Republic of Yemen: A Field Study, which was submitted to the Department of Accounting, Faculty of Commerce and Economics– Sana’a University. The MA defense was held on Thursday, October 22, 2026.
The MA Viva-voce Committee, which was formed based on a resolution issued by the Graduate Studies and Scientific Research Council, consisted of the following:
Prof. Sultan Hassan Mohammed Ahmed Al-Halmi – Albaydha University – External Examiner and Chair
Prof. Faiza Mohammed Abdulhadi Al-Masni – Sana’a University – Main Supervisor
Dr. Mujeeb Al-Rahman Ahmed Musleh Abdullah – Sana’a University – Internal Examiner and Committee Member.
The study aimed to identify the impact of certified public accountants’ competencies on the quality of audits of e-commerce transactions in financial institutions in the Republic of Yemen.
The findings showed that certified public accountants’ competencies affect the quality of audits of these transactions. They also revealed a strong positive correlation between accountants’ competencies and audit quality. Furthermore, the four dimensions examined in the study made statistically significant contributions to audit quality, although the magnitude of their effects varied.
Based on the findings, the study recommended that regulatory and professional bodies develop clear annual plans to enhance certified public accountants’ competencies, including specialized training programs in auditing e-commerce transactions rather than relying solely on conventional professional training.
It also recommended developing a procedural guide or reference framework for auditing e-commerce transactions in financial institutions, specifying minimum professional and regulatory requirements. In addition, it called for developing model audit reports to improve their clarity and reliability.
The thesis defense was attended by faculty members, researchers, students, and interested participants as well as the researcher's colleagues and family members.
