I am Halkawt Amin Lecturer at  Sulaimani Polytechnic University SPU .

I have a B.Sc. in Accounting, College of Administration and Economic, Sulaimanya University,  2005-2009.

I have a M.Sc. in Accounting and Finance, Faculty of Economic and Administrative sciences ,Near East University, Nicosia , Cyprus, 2015.

I have a Ph.D. in Accounting and Finance Faculty of Economic and Administrative sciences ,Cyprus International University, Nicosia , Cyprus, 2023.

Publications: I have ( 7 ) Published Articles,

You can reach me at :

Sulaimani Polytechnic University

Dukan Technical Institute.

My Research Interests:

Accounting and Finance