on the Quality of the Auditing Process and the External Auditor’s Remuneration,” submitted by Otouf Ali Ishqi to obtain the Master’s Degree in Accounting, King Abdulaziz University.

2. Dr. Yousuf Abdullah BaSudan, supervising a thesis entitled “The Impact of Internal Control on the Efficiency of the Auditing Program A Field Study in KSA,” submitted by Ahlam Said Muhammad to obtain the Master’s Degree in Accounting, King Abdulaziz University.

3. Dr. Yousuf Abdullah BaSudan, supervising a thesis entitled “The Role of Auditing Committees in Assessing Internal Control Systems to Cap Money Laundering: A Field Study on Saudi Banks,” submitted by Ali Abdullah Al-Shehry to obtain the Master’s Degree in Accounting, King Abdulaziz University.

4. Dr. Abdul Razzaq Sa'eed Bel-Abbas, supervising a thesis entitled “Innovation in Islamic Financing” (in French), submitted by Rashid Shorki to obtain the Executive Master’s Degree in Islamic Financing, University of Strasbourg, France, 2016.

5.Dr. Abdul Razzaq Sa'eed Bel-Abbas, supervising a thesis entitled “A Contribution to the Analysis of Islamic Sukuks: the Quantitative Modeling of the Islamic Sukuk Price and Financing Risk Analysis” (in French), submitted by Guy Dahl Lu to obtain the Master’s Degree in Islamic Studies, Law and Management, Islamic Financing Major, University of Strasbourg, France, 2016.