Media Office, Center for Economic and Financial Studies and Research | Sana'a University

Sunday, November 1, 2026

As part of ongoing efforts to advance academic research in the field of accounting, the Center for Economic and Financial Studies and Research at Sana’a University hosted a public academic seminar today, Sunday, to review and discuss the Ph.D. dissertation proposal submitted by researcher Fatehullah Abdo Mohammed Al-Hajri. The proposed research is titled: "The Impact of the Gap Between International Accounting Standards and Tax Regulations on the External Auditor's Responsibility in Reducing Tax Evasion: A Field Study."
During the seminar, the researcher presented the conceptual and methodological framework of the dissertation, outlining the research problem, main and specific objectives, proposed methodology, and fieldwork procedures designed to assess the impact of accounting-tax gaps on mitigating tax evasion within Yemeni institutions.
The presentation was followed by a discussion on the topic and its structural components. Faculty members provided constructive feedback and suggestions to refine the proposal, ensure methodological consistency, and enhance the clarity of implementation mechanisms to achieve reliable academic and practical outcomes.
At the conclusion of the session, the committee formally approved the research proposal, providing the candidate with academic recommendations to incorporate during the execution of the study to ensure research quality and academic rigor.