I am Omran Mohamad Rashid , Head of  Accounting Department at Sulaimani Polytechnic University SPU .

I am Lecturer with a Master Degree in Banking and Accounting  from Near East University of Cyprus, Turkey  in 2018.

Publications:.

You can reach me at :

Sulaimani Polytechnic University

Chamchamal  Technical Institute / Accounting Department

My Research Interests:

1. Banking and Accounting

2. Auditing

3. Financial Reporting Quality’s 

4. Bank Performance