BEN OTHMAN Hakim
Professor of accounting for more than twenty years of 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 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 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.
Diplômes et formations
Postes
Cours enseignés
Intêrets de Recherche
Publications
BEN OTHMAN, H. – “Les métiers de la blockchain, La nuit de la Blockchain” – 2023, Paris, France
BEN OTHMAN, H., K. HUSSAINEY, N. MOUMEN , “The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross‐country study”, European Financial Management, March 2023, pp. 1-29
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, September 2023
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
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, August 2023
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
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
BEN OTHMAN, H. – “DeFi blockchain-based use cases and inclusive finance” – 2022, University of Tlemcen, Tlemcen, Algeria, Algeria
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, Schöntal, Germany
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 Hohenheïm, June 9th 2022″ – 2022, Stuttgart, Germany
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
BEN OTHMAN, H., D. ZEGHAL, B. EL YOUNSI, “Analyse des systèmes de gouvernance au Maroc et en Tunisie”, Repères et Perspectives en Management, Economie et Développement, 2008, vol. 11, pp. 35-61
BEN OTHMAN, H., D. ZEGHAL, B. EL YOUNSI, “Analyse des déterminants de la gestion des résultats: cas des firmes tunisiennes, françaises et canadiennes”, Repères et Perspectives en Management, Economie et Développement, 2007, vol. 10, pp. 21-47
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