Finance, Audit, Accounting and Control

BEN OTHMAN HAKIM

Informations pratiques
Type
Permanent

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, 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

Année
Titre
Institution
Pays
Année
2008
Titre
Eligibility to Supervise Doctoral Research (HDR), Business Administration, Accounting
Institution
Faculté des Sciences Economiques et de Gestion de Tunis (Top 300 young Universities ranking, Time Higher Education)
Pays
Tunisia
Année
2005
Titre
Ph.D, Business Administration, Accounting
Institution
Université de Tunis
Pays
Tunisia
Année
1998
Titre
Master, Business Administration, Accounting
Institution
Institut Supérieur de Comptabilité et d’Administration des Entreprises (ISCAE)
Pays
Tunisia
Année
1995
Titre
Bachelor, Business Administration, Accounting
Institution
Institut des Hautes Etudes Commerciales, Université de Carthage
Pays
Tunisia

Postes

Début
Fin
Titre
Institution
Pays
Début
2016-02-01
Fin
2017-08-30
Titre
Part-time Manager of the ACCA/IFRS Training Programme
Institution
KPMG Entreprises
Pays
Tunisia

Cours enseignés

Année
Titre
Pays
Institution
Année
2022
Titre
Fiancial Data Analysis, PGE course
Pays
France
Institution
ICN Business School
Année
2022
Titre
Analyse comptable
Pays
France
Institution
ICN Business School
Année
2022
Titre
Remedial Accountancy-PGE2
Pays
France
Institution
ICN Business School
Année
2020
Titre
Intermediate Accounting I, Junior level course
Pays
Malta
Institution
American University of Malta
Année
2019
Titre
Financial Accounting, MBA course
Pays
Malta
Institution
American University of Malta
Année
2019
Titre
F8 paper 'Audit and Assurance', ACCA
Pays
Tunisia
Institution
KPMG
Année
2019
Titre
Intermediate Accounting 2, Senior level course
Pays
Malta
Institution
American University of Malta
Année
2019
Titre
Financial Accounting I, Freshman level course
Pays
Malta
Institution
American University of Malta
Année
2019
Titre
Financial Accounting II, Sophomore level course
Pays
Malta
Institution
American University of Malta
Année
2019
Titre
Managerial Accounting
Pays
Malta
Institution
American University of Malta
Année
2018
Titre
International Accounting, Senior level course
Pays
Saudi Arabia
Institution
Prince Sultan University (#AACSB accounting accreditation)
Année
2018
Titre
Managerial Accounting, MBA course
Pays
Saudi Arabia
Institution
Prince Sultan University (#AACSB accounting accreditation)
Année
2017
Titre
Managerial accounting, Sophomore level course
Pays
Saudi Arabia
Institution
University of Jeddah
Année
2016
Titre
F1 paper 'The accountant in Business', ACCA
Pays
Tunisia
Institution
KPMG
Année
2016
Titre
F2 paper ' Management Accounting', ACCA
Pays
Tunisia
Institution
KPMG
Année
2016
Titre
F3 paper 'Financial Accounting', ACCA
Pays
Tunisia
Institution
KPMG
Année
2016
Titre
F7 paper 'Financial Reporting', ACCA
Pays
Tunisia
Institution
KPMG
Année
2015
Titre
Archival Research in Accounting, PhD. course
Pays
Tunisia
Institution
Institut des Hautes Etudes Commerciales, Université de Carthage
Année
2013
Titre
Contemporary Issues in Accounting, PhD course
Pays
Tunisia
Institution
Institut Supérieur de Comptabilité et d’Administration des Entreprises (ISCAE)
Année
2013
Titre
Advanced Accounting, Senior level course
Pays
Tunisia
Institution
Tunis Business School
Année
2012
Titre
Intermediate Accounting 2, Junior level course
Pays
Tunisia
Institution
Tunis Business School
Année
2011
Titre
Intermediate Accounting 1, Sophomore course
Pays
Tunisia
Institution
Tunis Business School
Année
2007
Titre
Empirical Research in Accounting, MSc. course
Pays
Tunisia
Institution
Institut Supérieur de Comptabilité et d’Administration des Entreprises (ISCAE)
Année
2007
Titre
Accounting Theory, MSc. course
Pays
Tunisia
Institution
Institut Supérieur de Comptabilité et d’Administration des Entreprises (ISCAE)
Année
2007
Titre
Accounting Theory, MSc. course
Pays
Tunisia
Institution
Faculté des Sciences Economiques et de Gestion de Sfax, Univ. de Sfax
Année
2007
Titre
International Accounting, MSc. course
Pays
Tunisia
Institution
Faculté des Sciences Economiques et de Gestion de Tunis (Top 300 young Universities ranking, Time Higher Education)
Année
2005
Titre
International Accounting, MSc. course
Pays
Tunisia
Institution
Faculté des Sciences Economiques et de Gestion de Sfax, Univ. de Sfax
Année
2005
Titre
International Accounting, Senior level course
Pays
Tunisia
Institution
Institut des Hautes Etudes Commerciales, Université de Carthage
Année
2000
Titre
Accounting Theory, Junior level course
Pays
Tunisia
Institution
Institut des Hautes Etudes Commerciales, Université de Carthage
Année
1998
Titre
Financial Accounting I
Pays
Tunisia
Institution
Institut des Hautes Etudes Commerciales, Université de Carthage
Année
1998
Titre
Financial Accounting II
Pays
Tunisia
Institution
Institut des Hautes Etudes Commerciales, Université de Carthage

Intêrets de Recherche

Titre
Discipline
Titre
Accounting
Discipline
Accounting
Titre
Sustainable Development
Discipline
Sustainable Development
Titre
Fintech
Discipline
Other
Titre
Blockchain Strategies
Discipline
Other
Titre
IFRS
Discipline
Other
Titre
CSR
Discipline
Other
Titre
Corporate Governance
Discipline
Other
Titre
Financial reporting
Discipline
Accounting

Publications

Année
Type
Titre
Statut
Année
2021
Type
Journal article
Titre

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

Statut
Published
Année
2021
Type
Journal article
Titre

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

Statut
Published
Année
2021
Type
Journal article
Titre

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

Statut
Published
Année
2019
Type
Journal article
Titre

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

Statut
Published
Année
2019
Type
Journal article
Titre

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

Statut
Published
Année
2018
Type
Journal article
Titre

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

Statut
Published
Année
2017
Type
Journal article
Titre

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

Statut
Published
Année
2016
Type
Journal article
Titre

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

Statut
Published
Année
2016
Type
Journal article
Titre

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

Statut
Published
Année
2016
Type
Journal article
Titre

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

Statut
Published
Année
2016
Type
Journal article
Titre

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

Statut
Published
Année
2016
Type
Journal article
Titre

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

Statut
Published
Année
2015
Type
Journal article
Titre

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

Statut
Published
Année
2015
Type
Journal article
Titre

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

Statut
Published
Année
2015
Type
Journal article
Titre

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

Statut
Published
Année
2014
Type
Journal article
Titre

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

Statut
Published
Année
2014
Type
Journal article
Titre

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

Statut
Published
Année
2013
Type
Journal article
Titre

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

Statut
Published
Année
2013
Type
Journal article
Titre

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

Statut
Published
Année
2013
Type
Journal article
Titre

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

Statut
Published
Année
2012
Type
Journal article
Titre

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

Statut
Published
Année
2011
Type
Journal article
Titre

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

Statut
Published
Année
2010
Type
Journal article
Titre

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

Statut
Published
Année
2008
Type
Journal article
Titre

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

Statut
Published
Année
2006
Type
Journal article
Titre

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

Statut
Published
Année
2008
Type
Journal article
Titre

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

Statut
Published
Année
2007
Type
Journal article
Titre

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

Statut
Published