Hakim BEN OTHMAN
Finance, Audit, Accounting and Control
Professeur permanent
Presentation
Biography
Professor of accounting for quarter a century academic experience. His activities are centered on, but not limited to Fintech, financial reporting and IFRS, corporate governance and corporate social reporting. He has a professional experience as a consultant within Big auditing firms (Deloitte and KPMG). He served as the manager of the Accounting training program ACCA at KPMG. He is a Trainer and Coach accredited by the International Teaching Training Coaching Council (ITTCC).
Hakim BEN OTHMAN is member of the Academic Committee of 91影视破解版 Business School. He was the Chair of the Research and Promotion Committee at the American University of Malta (AUM), former Chair of the Accounting Research committee at Prince Sultan University (PSU) and was deeply involved in the NCFHE and AACSB accreditation. He was the Head of the accounting group at Tunis Business School, the first public Business University following U.S. academic standards in North Africa working on the accreditation in line with the standards of AACSB in partnership with the University of Toledo (Ohio, USA).
Hakim BEN OTHMAN has published in numerous scholarly leading journals in Elsevier, Wiley, Emerald, Taylor and Francis, Springer and Inderscience. He was successfully granted the ‘Agence Universitaire Francophone’ (A.U.F.) Post- Doctoral Research Fellowship, University of Ottawa.
He was also granted the U.S. Department of State International Visitor Leadership Program (IVLP) on Entrepreneurship and Small Business Development, U.S.A., the 2016 and 2017 Emerald Award for Research Excellence. He is committed to several editorial activities. He is an Associate Editor/Member of the Editorial Board of four ABS/ABDC rated journals. So far, he supervised nine PhD. Students to completion and has been an external examiner for a large number of PhD. students, both at the local universities and internationally. He served as the President/Member of the National Board of Examiners in Tunisia in charge of recruiting faculty members at the rank of Assistant/ Associate and Full Professor in Finance and Accounting.
Degrees and Training
| Year | Title | Institution | Country |
|---|---|---|---|
| 2024 | Habilitation 脿 Diriger des Recherches, Sciences de Gestion, Comptabilit茅 | Universit茅 de Lorraine | France |
| 2008 | Eligibility to Supervise Doctoral Research (HDR), Business Administration, Accounting | Facult茅 des Sciences Economiques et de Gestion de Tunis (Top 300 young Universities ranking, Time Higher Education) | Tunisia |
| 2005 | Ph.D, Business Administration, Accounting | Universit茅 de Tunis | Tunisia |
| 1998 | Master, Business Administration, Accounting | Institut Sup茅rieur de Comptabilit茅 et d鈥橝dministration des Entreprises (ISCAE) | Tunisia |
| 1995 | Bachelor, Business Administration, Accounting | Institut des Hautes Etudes Commerciales, Universit茅 de Carthage | Tunisia |
Courses Taught
| Year | Title | Country | Institution |
|---|---|---|---|
| 2024 | Advanced IFRS | France | 91影视破解版 Business School |
| 2023 | Introduction to blockchain and cryptoccurencies | France | 91影视破解版 Business School |
| 2022 | Fiancial Data Analysis, PGE course | France | 91影视破解版 Business School |
| 2022 | 础肠肠辞耻苍迟颈苍驳/颁辞尘辫迟补产颈濒颈迟茅 | France | 91影视破解版 Business School |
| 2022 | Analyse comptable | France | 91影视破解版 Business School |
| 2022 | Remedial Accountancy-PGE2 | France | 91影视破解版 Business School |
| 2020 | Intermediate Accounting I, Junior level course | Malta | American University of Malta |
| 2019 | Financial Accounting, MBA course | Malta | American University of Malta |
| 2019 | F8 paper 'Audit and Assurance', ACCA | Tunisia | KPMG |
| 2019 | Intermediate Accounting 2, Senior level course | Malta | American University of Malta |
| 2019 | Financial Accounting I, Freshman level course | Malta | American University of Malta |
| 2019 | Financial Accounting II, Sophomore level course | Malta | American University of Malta |
| 2019 | Managerial Accounting | Malta | American University of Malta |
| 2018 | International Accounting, Senior level course | Saudi Arabia | Prince Sultan University (#AACSB Accounting Accreditation) |
| 2018 | Managerial Accounting, MBA course | Saudi Arabia | Prince Sultan University (#AACSB Accounting Accreditation) |
| 2017 | Managerial accounting, Sophomore level course | Saudi Arabia | University of Jeddah |
| 2016 | F1 paper 'The accountant in Business', ACCA | Tunisia | KPMG |
| 2016 | F2 paper ' Management Accounting', ACCA | Tunisia | KPMG |
| 2016 | F3 paper 'Financial Accounting', ACCA | Tunisia | KPMG |
| 2016 | F7 paper 'Financial Reporting', ACCA | Tunisia | KPMG |
| 2015 | Archival Research in Accounting, PhD. course | Tunisia | Institut des Hautes Etudes Commerciales, Universit茅 de Carthage |
| 2013 | Contemporary Issues in Accounting, PhD course | Tunisia | Institut Sup茅rieur de Comptabilit茅 et d鈥橝dministration des Entreprises (ISCAE) |
| 2013 | Advanced Accounting, Senior level course | Tunisia | Tunis Business School |
| 2012 | Intermediate Accounting 2, Junior level course | Tunisia | Tunis Business School |
| 2011 | Intermediate Accounting 1, Sophomore course | Tunisia | Tunis Business School |
| 2007 | Empirical Research in Accounting, MSc. course | Tunisia | Institut Sup茅rieur de Comptabilit茅 et d鈥橝dministration des Entreprises (ISCAE) |
| 2007 | Accounting Theory, MSc. course | Tunisia | Institut Sup茅rieur de Comptabilit茅 et d鈥橝dministration des Entreprises (ISCAE) |
| 2007 | Accounting Theory, MSc. course | Tunisia | Facult茅 des Sciences Economiques et de Gestion de Sfax, Univ. de Sfax |
| 2007 | International Accounting, MSc. course | Tunisia | Facult茅 des Sciences Economiques et de Gestion de Tunis (Top 300 young Universities ranking, Time Higher Education) |
| 2005 | International Accounting, MSc. course | Tunisia | Facult茅 des Sciences Economiques et de Gestion de Sfax, Univ. de Sfax |
| 2005 | International Accounting, Senior level course | Tunisia | Institut des Hautes Etudes Commerciales, Universit茅 de Carthage |
| 2000 | Accounting Theory, Junior level course | Tunisia | Institut des Hautes Etudes Commerciales, Universit茅 de Carthage |
| 1998 | Financial Accounting I | Tunisia | Institut des Hautes Etudes Commerciales, Universit茅 de Carthage |
| 1998 | Financial Accounting II | Tunisia | Institut des Hautes Etudes Commerciales, Universit茅 de Carthage |
Research Interests
- Accounting
- Sustainable Development
- Fintech
- Blockchain Strategies
- IFRS
- CSR
- Corporate Governance
- Financial reporting
Publications
| Year | Type | Reference |
|---|---|---|
| 2026 | Communications in an Academical or Professional conference | BEN OTHMAN, H. (2026, June). Does Managerial Ability Curb Carbon Emissions? The Moderating Role of Female CEOs in France. [Communications in an Academical or Professional conference]. ASFAAG 2026, Istanbul, Turkey |
| 2026 | Keynote speaker/Invited in a academic conference | ALAEDDINI, M., GUCLU, B., & BEN OTHMAN, H. (2026, February). Green Resilience and the Socioeconomic Flip: Signaling Dynamics in P2P Lending Amid the Pandemic. Albert Gubay Business School, Bangor University, February 25th 2026, The UK, Great Britain |
| 2025 | Journal article | BELHAJSLIMEME, S., H. BORGI, H. BEN OTHMAN, “Does E-government curb corruption? The moderating role of national culture: a machine learning approach”, Transforming Government: People, Process and Policy, October 2025, vol. 18, no. 4, pp. 699鈥�721. |
| 2025 | Journal article | ABDO, H., ANGWIN, D., BEN OTHMAN, H., & OWUSU, F. B. (2025). Transitioning to net Zero: Assessing the impacts on asset impairment, write-downs and the going concern of oil and gas companies operating in the UK. Global Environmental Change, 92, 103004. https://doi.org/10.1016/j.gloenvcha.2025.103004 |
| 2025 | Communications in an Academical or Professional conference | ALAEDDINI, M., B. GUCLU, H. BEN OTHMAN, “Shifting signals: From environmental to socioeconomic sustainability: Shifting signals in P2P lending amid disruptions in emerging economies” in AFAAG Conference, 2025, Londres, Great Britain |
| 2024 | Journal article | BEN OTHMAN, H., K. HUSSAINEY, N. MOUMEN , “The influence of cultural tightness鈥搇ooseness, religiosity, and the institutional environment on tax evasion behaviour: A cross鈥恈ountry study”, European Financial Management, January 2024, vol. 30, no. 1, pp. 346-374 |
| 2024 | Journal article | SASSI, W., H. BEN OTHMAN, K. HUSSAINEY, “The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study”, International Journal of Disclosure and Governance, June 2024, vol. 21, pp. 175鈥�192 |
| 2024 | Journal article | KHALIFA, M., H. ZOUAOUI, H. BEN OTHMAN, K. HUSSAINEY, “The impact of climate risk on accounting conservatism: Evidence from developing countries”, Journal of Applied Accounting Research, May 2024, vol. 25, no. 3 |
| 2024 | Proceedings from scientific conference | FOLAYEMI OMOLADE AKINTUNDE, F., H. BEN OTHMAN, “Economic drivers of firms鈥� purpose driven choice of climate change disclosures: evidence from listed Nigerian firms” in Sustainability can’t wait!, BBU International Sustainability Student Conference Proceeding, vol. https://doi.org/10.29180/978-615-6886-04-0_1, pp. 5-45, 2024, Budapest, Hungary |
| 2024 | Communications in an Academical or Professional conference | AKINTUNDE, F. O., H. BEN OTHMAN, “Economic Drivers of Firms鈥� Purpose Driven Choice of Climate Change Disclosures” in VII. Budapest Business University International Sustainability Student Conference, 2024, Budapest, Turkey Coauthorspresented |
| 2024 | Keynote speaker/Invited in a academic conference | BEN OTHMAN, H. – “Histoire de la Monnaie: du Troc jusqu’脿 la Finance D茅centralis茅e” – 2024, Paris – Campus 91影视破解版 La Defense, France |
| 2024 | Interview, debate, Broadcast | BEN OTHMAN, H. – “La nuit de la blockchain, l’茅v猫nement Web 3.0 de la place Parisienne comment茅 par Hakim BEN OTHMAN” – 2024, 91影视破解版, Campus de Paris -La D茅fense. |
| 2024 | Interview, debate, Broadcast | BEN OTHMAN, H. – “”Les defis de l’encadrement Doctoral”, Table ronde du s茅minaire doctoral CEROS – CEREFIGE avec les professeures C茅line BARREDY (universit茅 de Nanterre) et Vanessa SERRET (UL), mod茅rateur Professeur R茅gis MARTINEAU, IAE de Metz, Universit茅 de Lorraine” – 2024, Metz, France |
| 2023 | Journal article | MEJRI, M., H. BEN OTHMAN, H. ABDOU , K. HUSSAINEY, “Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry”, Journal of Islamic Accounting and Business Research, October 2023, vol. 14, no. 7, pp. 1065-1087 |
| 2023 | Keynote speaker/Invited in a academic conference | BEN OTHMAN, H. – “Blockchain Technology in Implementing UNSDGs (co-authored with Paul SHRIVASTAVA) – 2nd IcoMLOS, International Conference on Management, Leadership, and Organizational Sciences – University of Bandar Lampung” – 2023, Bandar Lampung (Online), Indonesia |
| 2023 | Interview, debate, Broadcast | BEN OTHMAN, H. – “Les m茅tiers de la blockchain, La nuit de la Blockchain” – 2023, Paris, France |
| 2023 | Interview, debate, Broadcast | BEN OTHMAN, H. – “Table ronde sur “les m茅tiers du Web3″. La nuit de la blockchain (1猫re edition)” – 2023, Campus 91影视破解版 Paris La D茅fense, France |
| 2022 | Communications in an Academical or Professional conference | SHRIVASTAVA, P., H. BEN OTHMAN, “Blockchain technologies for implementing the UN Agenda 2030 – Sustainable Development Goals” in University of Portsmouth, UN sustainable Development Goals Greenwashing and Sustainability practices where do we stand?, 2022, Online |
| 2022 | Keynote speaker/Invited in a academic conference | BEN OTHMAN, H. – “Financial challenges and beyond: the Use of fintech toward Sustainanbility (co-authored with Paul SHRIVASTAVA) – 9th Finance workshop seminar, Institute of Financial Management, University of Hohenheim – 24-25 November” – 2022, Sch枚ntal, Germany |
| 2022 | Keynote speaker/Invited in a academic conference | BEN OTHMAN, H. – “What Makes a Research Publishable in Leading Scholarly Journals?”, Keynote Speaker at the Doctoral Seminar, Chair of Banking and Finance, University of Hohenhe茂m, June 9th 2022″ – 2022, Stuttgart, Germany |
| 2022 | Keynote speaker/Invited in a academic conference | BEN OTHMAN, H. – “DeFi blockchain-based use cases and inclusive finance” – 2022, University of Tlemcen, Tlemcen, Algeria, Algeria |
| 2021 | Journal article | MEJRI, M., H. BEN OTHMAN, B. AL-SHATTARAT, K. BAATOUR, “Effect of Cultural Tightness-Looseness on Money Laundering: a Cross-Country Study”, Journal of Money Laundering Control, June 2021 |
| 2021 | Journal article | SASSI, W., H. BEN OTHMAN, K. HUSSEINEY, “The Impact of the Mandatory Adoption of XBRL on the Develoment of Stock Markets”, Asia-Pacific Management Accounting Journal, August 2021, vol. 16, no. 2, pp. 95-127 |
| 2021 | Journal article | SASSI, W., H. BEN OTHMAN, K. HUSSAINEY, “The Impact of Mandatory Adoption of XBRL on Firm’s Stock Liquidity: a Cross-Country Study”, Journal of Financial Reporting and Accounting, May 2021, vol. 19, no. 2, pp. 299-324 |
| 2019 | Journal article | KHALIFA, M., H. ZOUAOUI, H. BEN OTHMAN, K. HUSSAINEY, “Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets”, Journal of International Accounting, Auditing and Taxation, September 2019, vol. 36, pp. 1-24 |
| 2019 | Journal article | TLILI, M., H. BEN OTHMAN, K. HUSSAINEY, “Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context?”, Journal of Intellectual Capital, October 2019, vol. 20, no. 5, pp. 642-661 |
| 2018 | Journal article | KHALIFA, M., H. BEN OTHMAN, K. HUSSAINEY, “The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries”, Research in International Business and Finance, April 2018, vol. 44, pp. 239-255 |
| 2017 | Journal article | BAATOUR, K., H. BEN OTHMAN, “The Effect of Multiple Directorships on Real and Accrual-based Earnings Management: Evidence from Listed Companies”, Accounting Research Journal, November 2017, vol. 30, pp. 395-412 |
| 2016 | Journal article | MOUMEN, N., H. BEN OTHMAN, K. HUSSAINEY, “Board Structure and the Informativeness of Risk Disclosure: Evidence from MENA Emerging Markets”, Advances in Accounting (incorporate “Advances in International Accounting”, ISSN 0897-3660), December 2016, vol. 30, pp. 395-412 |
| 2016 | Journal article | MERSNI, H., H. BEN OTHMAN, “The Impact of Corporate Governance Mechanisms on Earnings Management in Islamic banks in the Middle East region”, Journal of Islamic Accounting and Business Research, September 2016, vol. 7, pp. 82-97 |
| 2016 | Journal article | BAATOUR, K., H. BEN OTHMAN, “Legal Origin, Economic Freedom and Earnings Management Practices: MENA Evidence”, International Journal of Accounting Auditing and Performance Evaluation (IJAAPE), 2016, vol. 12, no. 1, pp. 1-23 |
| 2016 | Journal article | MAHMOUDI, M., H. BEN OTHMAN, “Environmental disclosure and stock market liquidity: evidence from MENA emerging markets”, Applied Economics, 2016, vol. 48, no. 20, pp. 1840-1851 |
| 2016 | Journal article | MAHMOUDI, M., H. BEN OTHMAN, “Ownership structure and environmental disclosure in MENA emerging countries”, Corporate Ownership and Control, 2016, vol. 13, no. 4, pp. 381-388 |
| 2015 | Journal article | MOUMEN, N., H. BEN OTHMAN, K. HUSSAINEY, “The Value Relevance of Risk Disclosure in Annual Reports: Evidence from MENA Emerging Markets”, Research in International Business and Finance, May 2015, vol. 34, pp. 177-204 |
| 2015 | Journal article | BEN OTHMAN, H., A. KOSSENTINI, “IFRS Adoption Strategies and Theories of Economic Development: Effects on the Development of Emerging Stock Markets”, Journal of Accounting in Emerging Economies, February 2015, vol. 5, no. 1, pp. 70-121 |
| 2015 | Journal article | KHALIFA, M., H. BEN OTHMAN, K. HUSSAINEY, “Temporal Variation and Cross-Sectional Differences of Accounting Conservatism in Emerging Countries”, International Journal of Accounting Auditing and Performance Evaluation (IJAAPE), December 2015, vol. 11, no. 3, pp. 45-69 |
| 2014 | Journal article | MOUMEN, N., H. BEN OTHMAN, K. HUSSAINEY, “The Effect of Conservatism on Cost of Capital: MENA Evidence”, Applied Economics, October 2014, vol. 47, no. 1, pp. 71-87 |
| 2014 | Journal article | BEN OTHMAN, H., H. MERSNI, “The Use of Discretionary Loan Loss Provisions by Islamic Banks and Conventional Banks in the Middle East region: A comparative Study”, Studies in Economics and Finance, February 2014, vol. 31, no. 1, pp. 106-128 |
| 2013 | Journal article | MOUMEN , N., H. BEN OTHMAN, K. HUSSAINEY, “The Effect of Equity Ownership Structure, Financial Leverage and Proprietary Costs on Share Price Anticipation of Future Earnings: Evidence from MENA Emerging Markets”, Corporate Ownership and Control, 2013, vol. 11, pp. 518-533 |
| 2013 | Journal article | BEN OTHMAN, H., M. MAHMOUDI, “A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets”, Journal of Reviews on Global Economics, 2013, vol. 2, pp. 46-59 |
| 2013 | Journal article | GUIDARA, A., H. BEN OTHMAN, “Corporate Social Disclosure to Stakeholders and its Effect on Firm Performance: the Case of African Emerging Countries”, International Journal of Managerial and Financial Accounting, 2013, vol. 4, pp. 258-271 |
| 2012 | Journal article | BEN OTHMAN, H., “The Effect of Board Structure and Process Disclosure on Corporate Performance in the Emerging African Markets”, Managerial Auditing Journal, 2012, vol. 27, pp. 156-174 |
| 2011 | Journal article | BEN OTHMAN, H., N. MOUMEN, K. HUSSAINEY, “Share Price Anticipation of Future Earnings in the Presence of Financial Leverage, Proprietary Cost and Institutional Ownership: Evidence from MENA Emerging Markets”, International Journal of Global Management Studies Professional, 2011, vol. 3, pp. 1-22 |
| 2010 | Journal article | BEN OTHMAN, H., D. ZEGHAL, “Investigating Transparency and Disclosure Determinants at Firm-Level in MENA Emerging Markets”, International Journal of Accounting Auditing and Performance Evaluation (IJAAPE), October 2010, vol. 6, no. 4, pp. 368-396 |
| 2008 | Journal article | BEN OTHMAN, H., D. ZEGHAL, “A Study of Corporate Governance Disclosure and its Country-Level Determinants in the Emerging Markets. Corporate Governance in Less Developed and Emerging Economies”, Research in Accounting in Emerging Economies, 2008, vol. 8, pp. 125-156 |
| 2008 | Journal article | BEN OTHMAN, H., D. ZEGHAL, B. EL YOUNSI, “Analyse des syst猫mes de gouvernance au Maroc et en Tunisie”, Rep猫res et Perspectives en Management, Economie et D茅veloppement, 2008, vol. 11, pp. 35-61 |
| 2007 | Journal article | BEN OTHMAN, H., D. ZEGHAL, B. EL YOUNSI, “Analyse des d茅terminants de la gestion des r茅sultats: cas des firmes tunisiennes, fran莽aises et canadiennes”, Rep猫res et Perspectives en Management, Economie et D茅veloppement, 2007, vol. 10, pp. 21-47 |
| 2006 | Journal article | BEN OTHMAN, H., D. ZEGHAL, “A Study of Earnings Management Motives in the Anglo-American and Euro-Continental Accounting Models: The Canadian and French Cases”, International Journal of Accounting, December 2006, vol. 41, no. 4, pp. 406-435 |