Media Office, Center for Economic and Financial Studies and Research, Sana’a University
Thursday, September 24, 2026
As part of its academic efforts to advance scientific research and support specialized studies in internal auditing and risk management, the Center for Economic and Financial Studies and Research at Sana’a University held an open academic seminar today, Thursday, to discuss a Master’s thesis proposal submitted by researcher Yaqoub Abdullah Mosed Murshed, titled: "The Impact of Operational Risk Management on the Quality of Presentation and Disclosure in the Income Statement under IFRS 18 Requirements: A Field Study of Yemeni Banks."
During the session, the researcher presented a scientific overview of his study, highlighting the research problem, primary and secondary objectives, and proposed methodology. He also detailed the field procedures and data collection strategies to analyze the impact of operational risk management on the quality of financial presentation and disclosure within income statements in Yemeni banks, in accordance with the requirements of IFRS 18.
The session featured academic discussions addressing the core components and practical dimensions of the proposal. Faculty members provided valuable feedback and recommendations regarding the research topic and methodological framework to refine the proposal, enhance structural coherence, and elevate research rigor.
At the conclusion of the seminar, the research proposal was approved, along with academic guidelines and recommendations for the researcher to incorporate during the execution stages to ensure methodological soundness and achieve the study's research objectives.
