While in Dubai, our team took the opportunity to visit an international private university, American University of Sarjah (AUS). Founded in 1997 by His Highness Sheikh Dr. Sultan bin Muhammad Al Qasimi, Member of the Supreme Council of the United Arab Emirates and Ruler of Sharjah, the university was envisaged by His Highness as a leading educational institution in the Gulf region. The university offers 26 majors and 45 minors at the undergraduate level, and 13 master's degrees programs through four academic divisions, namely (1) College of Arts and Sciences, (3) College of Engineering and (4) School of Business Administration. Consciously based upon American institutions of higher education, AUS is thoroughly grounded in Arab culture and is part of a larger process of the revitalization of intellectual life in the Middle East.We met up with scholars and researchers from the school of business administration, including a fellow Malaysian, Associate Professor Dr Norita Ahmad who is now a full time faculty member of the university. We see a lot of potentials for the Accounting Research Institute to collaborate with scholars from the university - in terms of staff & student exchanges, research collaboration and and joint publications.