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Hakim BEN OTHMAN
Professeur permanent
ICN Business School
FCC

Email :
hakim.benothman@icn-artem.com

Sujet(s) de recherche :

ESG-Environmental Social and Corporate Governance

Fintech innovation (AI in Finance, Digital transformation, Blockchain Strategies, Blockchain tecknology ecosystem, Regtech, Proptech, Insurtech, Open banking, P2P lending, Digital Asset Trading)

Climate Change Risk Disclosure XBRL reporting

Alma mater :
Univ. Tunis El Manar, Institut Superieur de Gestion de Tunis, Univ. de Tunis ISCAE, Univ. de la Manouba IHEC Carthage, Université de Carthage

Hakim BEN OTHMAN
Professeur permanent
ICN Business School
FCC
Professor of accounting for more than twenty years of academic experience. My activities are centered on, but not limited to Fintech, financial reporting and IFRS, corporate governance and corporate social reporting. I have a professional experience as a consultant within Big auditing firms (Deloitte and KPMG).
I have published in numerous scholarly leading journals in Elsevier, Emerald, Taylor and Francis, and Inderscience, and was successfully granted the ‘Agence Universitaire Francophone’ (A.U.F.) Post- Doctoral Research Fellowship, University of Ottawa. I 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.
Being committed to several editorial activities, I am an Associate Editor/Member of the Editorial Board of four ABS/ABDC rated journals. So far, I supervised nine PhD. Students to completion and have been an external examiner for a large number of PhD. students, both at the local universities and internationally. I 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.

Fonction(s)

    @ICN Business School - Professeur permanent
     

Publications académiques



28 documents

Articles dans une revue

  • Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman, Khaled Hussainey. The impact of climate risk on accounting conservatism: evidence from developing countries. Journal of applied accounting research, 2023, ⟨10.1108/JAAR-01-2023-0028⟩. ⟨hal-04194433⟩
  • Wafa Sassi, Hakim Ben Othman, Khaled Hussainey. The determinants of eXtensible Business Reporting Language (XBRL) adoption : a cross-country study. International Journal of Disclosure and Governance, 2023, 18 p. ⟨10.1057/s41310-023-00192-6⟩. ⟨hal-04191489⟩
  • Hakim Ben Othman, Khaled Hussainey, Néjia Moumen. The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study. European Financial Management, 2023, pp.1-29. ⟨10.1111/eufm.12420⟩. ⟨hal-04056602⟩
  • Mariem Mejri, Hakim Ben Othman, Basiem Al-Shattarat, Kais Baatour. Effect of cultural tightness-looseness on money laundering: a cross-country study. Journal of Money Laundering Control, 2021, 25 (2), pp.414-426. ⟨10.1108/JMLC-03-2021-0025⟩. ⟨hal-03664640⟩
  • Wafa Sassi, Hakim Ben Othman, Khaled Hussainey. The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study. Journal of Financial Reporting and Accounting, 2021, 19 (2), pp.299-324. ⟨10.1108/JFRA-07-2020-0207⟩. ⟨hal-03664626⟩
  • Hakim Ben Othman, Khaled Hussainey, Maroua Tlili. Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context. Journal of Intellectual Capital, 2019, 20 (5), pp.642-661. ⟨10.1108/JIC-02-2019-0034⟩. ⟨hal-03664664⟩
  • Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman, Khaled 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, 2019, 36, pp.100272. ⟨10.1016/j.intaccaudtax.2019.100272⟩. ⟨hal-03664648⟩
  • Maha Khalifa, Hakim Ben Othman, Khaled 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, 2018, 44, pp.239-255. ⟨10.1016/j.ribaf.2017.07.093⟩. ⟨hal-03664672⟩
  • Kais Baatour, Hakim Ben Othman, Khaled Hussainey. The effect of multiple directorships on real and accrual-based earnings management. Accounting Research Journal , 2017, 30 (4), pp.395-412. ⟨10.1108/ARJ-06-2015-0081⟩. ⟨hal-03665626⟩
  • Néjia Moumen, Hakim Ben Othman, Khaled Hussainey. Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets. Advances in Accounting, 2016, 35, pp.82-97. ⟨10.1016/j.adiac.2016.09.001⟩. ⟨hal-03665627⟩
  • Hounaida Mersni, Hakim 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, 2016, 7 (4), pp.318-348. ⟨10.1108/JIABR-11-2014-0039⟩. ⟨hal-03665628⟩
  • Mejda Mahmoudi Akrout, Hakim Ben Othman. Ownership structure and environmental disclosure in MENA emerging countries. Corporate Ownership and Control , 2016, 13 (4), pp.381-388. ⟨10.22495/cocv13i4c2p9⟩. ⟨hal-03665631⟩
  • Kais Baatour, Hakim Ben Othman. Legal origin, economic freedom and earnings management practices: MENA evidence. International Journal of Accounting, Auditing and Performance Evaluation, 2016, 12 (1), pp.1. ⟨10.1504/IJAAPE.2016.073892⟩. ⟨hal-03665630⟩
  • Maha Khalifa, Hakim Ben Othman, Khaled Hussainey. Temporal variation and cross-sectional differences of accounting conservatism in emerging countries. International Journal of Accounting, Auditing and Performance Evaluation, 2016, 12 (1), pp.45. ⟨10.1504/IJAAPE.2016.073887⟩. ⟨hal-03665635⟩
  • Néjia Moumen, Hakim Ben Othman, Khaled Hussainey. The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets. Research in International Business and Finance, 2015, 34, pp.177-204. ⟨10.1016/j.ribaf.2015.02.004⟩. ⟨hal-03665632⟩
  • Hakim Ben Othman, Anas Kossentini. IFRS adoption strategies and theories of economic development. Journal of Accounting in Emerging Economies,, 2015, 5 (1), pp.70-121. ⟨10.1108/JAEE-02-2012-0006⟩. ⟨hal-03665634⟩
  • Maha Khalifa, Hakim Ben Othman. The effect of conservatism on cost of capital: MENA evidence. Applied Economics, 2014, 47 (1), pp.71-87. ⟨10.1080/00036846.2014.962223⟩. ⟨hal-03665636⟩
  • Hakim Ben Othman, Hounaida Mersni. The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region. Studies in Economics and Finance, 2014, 31 (1), pp.106-128. ⟨10.1108/SEF-02-2013-0017⟩. ⟨hal-03665637⟩
  • Nejia Moumen, Hakim Ben Othman, Khaled 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, 11 (1), pp.518-533. ⟨10.22495/cocv11i1c5art6⟩. ⟨hal-03665638⟩
  • Hakim Ben Othman. The effect of board structure and process disclosure on corporate performance in the emerging African markets. Managerial Auditing Journal, 2011, 27 (2), pp.156-174. ⟨10.1108/02686901211189844⟩. ⟨hal-03665639⟩
  • Hakim Ben Othman, Daniel Zeghal. Investigating transparency and disclosure determinants at firm-level in MENA emerging markets. International Journal of Accounting, Auditing and Performance Evaluation, 2010, 6 (4), pp.368. ⟨10.1504/IJAAPE.2010.036152⟩. ⟨hal-03665640⟩
  • Hakim Ben Othman, Daniel 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, 2006, 41 (4), pp.406-435. ⟨10.1016/j.intacc.2006.09.004⟩. ⟨hal-03665642⟩

Communications dans un congrès

  • Hakim Ben Othman, Paul Shrivastava. Financial challenges and beyond: the Use of fintech toward Sustainability: Hakim Ben Othman-Guest speaker. 9th Finance Workshop Seminar, Institute of Financial Management, University of Hohenheim, 24-25 November 2022, Schöntal, Nov 2022, Schöntal, Germany. ⟨hal-03972068⟩
  • Paul Shrivastava, Hakim Ben Othman. Blockchain Technologies for Implementing the UN Agenda 2030 on Sustainable Development Goals.. The University of Portsmouth Business School International Conference on UN Sustainable Development Goals, Greenwashing, and sustainability practices where do we stand?, The University of Portsmouth Business School International Conference, Sep 2022, Portsmouth, United Kingdom. ⟨hal-03961386⟩
  • Hakim Ben Othman. What Makes a Research Publishable in Leading Scholarly Journals ?. Doctoral Seminar-Summer session, Chair of Banking and Finance, Institute of Financial Management, University of Hohenheïm, Jun 2022, Stuttgart, Germany. ⟨hal-03961344⟩
  • Hakim Ben Othman, Daniel Zéghal. ANALYSE DES DETERMINANTS DE LA GESTION DES RESULTATS : CAS DES FIRMES CANADIENNES FRANCAISES ET TUNISIENNES. COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), May 2006, Tunisie. pp.CD-Rom. ⟨halshs-00581061⟩
  • Chédli Baccouche, Hakim Ben Othman. L'incitation des dirigeants par les plans de stock options et la performance de la firme. 20ÈME CONGRES DE L'AFC, May 1999, France. pp.CD-Rom. ⟨halshs-00587774⟩

Chapitres d'ouvrage

  • Hakim Ben Othman, Daniel Zeghal. A study of corporate governance disclosure and its country-level determinants in the emerging markets. Corporate Governance in Less Developed and Emerging Economies, 8, Elsevier, pp.125-155, 2008, Research in Accounting in Emerging Economies, ⟨10.1016/S1479-3563(08)08005-5⟩. ⟨hal-03665641⟩