

4
SBE, Vol.20, No.1, 2017
ISSN 1818-1228
©Copyright 2017/College of Business and Economics,
Qatar University
CONTENTS
Ahmed Ali Mohammad
5-34
Towards a Meta Theory of Accounting for Knowledge
Management: Review the Realitiesto Stage the Critical
Thinking of Knowledge Business Model
Justine Salam
35-57
Hany Besada
The New Silk Road: China’ Energy Policy and Strategy
in the Mena Region
Meshari O. Al-Hajri
58-73
The Relationship Between Internal Auditing and
External Audit Fees: Evidence from Kuwait