Merwiey Al-Aqrabawi is a PhD candidate in Accounting at the University of Waikato, New Zealand. Her research focuses on AI integration in accounting education, digital transformation in auditing, and corporate governance, with particular interest in Islamic accounting and AAOIFI standards. She has contributed to research on AI adoption, CSR disclosure, and accounting education, drawing on frameworks such as TAM and institutional theory. Alongside her research, she is actively involved in teaching and supporting accounting students, aiming to bridge the gap between academic knowledge and professional practice.