Masairol Haji Masri earned his Ph.D. in Business Administration from Manchester Business School, University of Manchester, UK. He joined Universiti Brunei Darussalam in 2001 as a Tutor before pursuing his Master in Business Administration in 2002 at International Islamic University, Malaysia. Prior to that, he worked as an Audit Assistant at Deloitte & Touche, Brunei Darussalam from 1999. His research interests are in the performance measurement, financial reporting, Islamic accounting and finance with particular reference to small and medium enterprises. While in Universiti Brunei Darussalam, he has held various administrative position such as the Deputy Director for Office of Studies, the Deputy Dean of Academic and Administration at the School of Business and Economics and the Accounting Programme Coordinator. He was also a member of the Brunei Darussalam Accounting Standard (BDASC) working committee for Non-Public Interest Entities. He is currently a member of the Brunei Darussalam Public Accountant Oversight committee (PAOC) under Ministry of Finance and Economics.