BEN OTHMAN Hakim
Professeur de comptabilité avec 25 ans d'expérience académique. Ses activités sont centrées, entre autres, sur les Fintech, le reporting financier et les IFRS, la gouvernance d'entreprise et le reporting social des entreprises. Il a une expérience professionnelle en tant que consultant au sein de grands cabinets d'audit (Deloitte et KPMG). Il a été responsable du programme de formation en comptabilité ACCA chez KPMG. Il est formateur et coach accrédité par l'International Teaching Training Coaching Council (ITTCC).
Hakim BEN OTHMAN a été président du comité de recherche et de promotion de l'Université américaine de Malte (AUM), ancien président du comité de recherche en comptabilité de l'Université Prince Sultan (PSU) et a été profondément impliqué dans l'accréditation NCFHE et AACSB. Il a dirigé le groupe de comptabilité de l'École de commerce de Tunis, la première université publique de commerce suivant les normes universitaires américaines en Afrique du Nord, et a travaillé à l'accréditation conformément aux normes de l'AACSB en partenariat avec l'Université de Toledo (Ohio, États-Unis).
Hakim BEN OTHMAN a publié dans de nombreuses revues scientifiques de premier plan chez Elsevier, Wiley, Emerald, Taylor and Francis, Springer et Inderscience. Il a obtenu une bourse de recherche post-doctorale de l'Agence Universitaire Francophone (A.U.F.) de l'Université d'Ottawa.
Il a également reçu le programme IVLP (International Visitor Leadership Program) du Département d'État américain sur l'entrepreneuriat et le développement des petites entreprises, aux États-Unis, ainsi que le prix Emerald 2016 et 2017 pour l'excellence de sa recherche. Il est engagé dans plusieurs activités éditoriales. Il est rédacteur associé/membre du comité de rédaction de quatre revues classées ABS/ABDC. Jusqu'à présent, il a supervisé neuf doctorants. Il a été examinateur externe pour un grand nombre d'étudiants en doctorat, tant dans les universités locales qu'à l'étranger. Il a été président/membre du Conseil national des examinateurs en Tunisie, chargé de recruter des membres du corps enseignant au rang de professeur assistant/associé et de professeur titulaire en finance et comptabilité.
Dipl么mes et formations
Postes
Cours enseign茅s
Int锚rets de Recherche
Publications
BEN OTHMAN, H. – “Histoire de la Monnaie: du Troc jusqu’脿 la Finance D茅centralis茅e” – 2024, Paris – Campus 91修车厂 La Defense, France
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, Ao没t 2024
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, Janvier 2024, vol. 30, no. 1, pp. 346-374
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, Mai 2024, vol. 25, no. 3
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, Juin 2024, vol. 21, pp. 175鈥192
AKINTUNDE, F. O., H. BEN OTHMAN, “Economic Drivers of Firms鈥 Purpose Driven Choice of Climate Change Disclosures” dans VII. Budapest Business University International Sustainability Student Conference, 2024, Dublin, Irlande co-auteurs pr茅sent茅s
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
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修车厂, Campus de Paris -La D茅fense.
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), Indon茅sie
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, Octobre 2023, vol. 14, no. 7, pp. 1065-1087
BEN OTHMAN, H. – “Les m茅tiers de la blockchain, La nuit de la Blockchain” – 2023, Paris, France
BEN OTHMAN, H. – “Table ronde sur “les m茅tiers du Web3″. La nuit de la blockchain (1猫re edition)” – 2023, Campus 91修车厂 Paris La D茅fense, France
BEN OTHMAN, H. – “DeFi blockchain-based use cases and inclusive finance” – 2022, University of Tlemcen, Tlemcen, Algeria, Alg茅rie
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, Allemagne
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, Allemagne
SHRIVASTAVA, P., H. BEN OTHMAN, “Blockchain technologies for implementing the UN Agenda 2030 – Sustainable Development Goals” dans University of Portsmouth, UN sustainable Development Goals Greenwashing and Sustainability practices where do we stand?, 2022, Online
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, Juin 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, Mai 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, Ao没t 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, Septembre 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, Octobre 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, Avril 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, Novembre 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, Septembre 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), D茅cembre 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, F茅vrier 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), D茅cembre 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, Mai 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, F茅vrier 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, Octobre 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), Octobre 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 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
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
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, D茅cembre 2006, vol. 41, no. 4, pp. 406-435