Ziaul Islam Ph.D, Supervisor of Hossam Hossin Awaji and Easa Mohammed Al Aajam BBA,Graduation Research, Department of Accounting,College of Business Administration, Jazan University, Kingdom of Saudi Arabia, Certify that the work submitted/presented by them is totally reference /cited work carried out under his Supervision.Earlier, Dr Ziaul Islam, has Served Aligarh Muslim University, India for the period of 10 years and switch over to Jazan University, KSA in September 2010. During his Academic Carrier, Dr Ziaul Islam, has published his book in USA, which is available in 130 International Book Stores World Wide as well as in World Congress Library Washington DC, USA. Apart from it, Dr Islam Research Papers were published in Italy, in 2011 and also invited to present his paper in Germany, Turkey, Harvard University and Central Connecticut State University, USA. Currently, Dr Islam is an Assistant Professor, Head of Reference and Text Book Division, Head of Research Committee and Academic Advisor in Department of Accounting, College of Business Administration Jazan University, KSA.Email: islamziaul75@gmail.com