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Ben Amar, Walid

Ben Amar, Walid

Associate Professor
Executive Director, CPA-Canada Accounting and Governance Research Centre
Maîtrise (Institut des Hautes Etudes Commerciales ), Maîtrise (UQAM), Ph.D. (HEC Montréal), CPA, CGA (CPA Ontario)
DMS 7104
613-562-5800 x 4723
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Walid Ben Amar is an associate professor of accounting at the Telfer School of Management of the University of Ottawa. He holds a Master's degree in accounting from Université du Québec à Montréal and a Ph.D. in business administration from HEC Montréal. Professor Ben Amar teaches both financial and managerial accounting courses at the undergraduate and MBA levels.


His research interests include corporate governance, ownership structures, mergers and acquisitions and corporate disclosure strategies. Professor Ben Amar has published his work in academic journals such as. Journal of Business Finance & Accounting, Journal of Business Ethics, British Journal of Management, Business Strategy and the Environment, Revue Canadienne des Sciences de l'Administration and Comptabilité-Contrôle-Audit. He has also presented his research findings at numerous conferences in Canada, the United States and Europe.

Research Areas
  • Accounting
  • Finance
  • Fusions et acquisitions
  • Gouvernance d'entreprise, Contrôle familial
  • Stratégies de communication de l'information financière et extra-financière
Teaching Areas
  • Accounting

Publications during the last 7 years

Chapters in Books

  • Ben Amar, W., McIlkenny, P. and Mhedhbi, K. What Explains Voluntary Corporate Carbon Disclosures in Emerging Markets. In Boubaker, S., Cumming D. and Nguyen, H.. Handbook of Finance and Sustainability. London: Edward Elgar Publishing, 2018.

Papers in Refereed Journals

  • Labelle, R., Hafsi, T., Francoeur, C. and Ben Amar, W. 2018. Family Firms' Corporate Social Performance: A Calculated Quest for Socioemotional Wealth. Journal of Business Ethics, 148(3): 511-525.
  • Ben Amar, W., He, L., Li, T. and Magnan, M. 2018. The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy . The European Accounting Review.
  • Ben Amar, W. and Belgacem, I. 2018. Do Socially Responsible Firms Provide more Readable Disclosures in Annual Reports? Corporate Social Responsibility and Environmental Management.
  • Ben Amar, W. and Chelli, M. 2018. What drives voluntary corporate water disclosures? The effect of country‐ level institutions. Business Strategy and the Environment, 10.1002/bse.2227 : 1-14.
  • Ben Amar, W., Chang, M. and McIlkenny, P. 2017. Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project. Journal of Business Ethics, 142(2): 369-383.
  • Brieger, S., Francoeur, C., Welzel, C. and Ben Amar, W. 2017. Empowering Women: The Role of Emancipative Forces in Board Gender Diversity. Journal of Business Ethics.
  • Maaloul, A., Ben Amar, W. and Zéghal, D. 2016. Voluntary disclosure of intangibles and analysts' earnings forecasts and recommendations. Journal of Applied Accounting Research, 17(4): 421-439.
  • Ben Amar, W. and McIlkenny, P. 2015. Board Effectiveness and the Voluntary Disclosure of Climate Change Information. Business Strategy and the Environment, 24(8): 704-719.
  • André, P., Ben Amar, W. and Saadi, S. 2014. Family Firms and High Technology Mergers & Acquisitions. Journal of Management and Governance, 18(1): 129-158.
  • Ben Amar, W., Smaili, N. and Ebondo Wa Mandzila, E. 2014. Corporate Social Responsibility and the Quality of Executive Compensation Disclosures. Journal of Applied Business Research, 30(2): 625-632.
  • Ben Amar, W., Boujenoui, A. and Zéghal, D. 2014. The Relationship between Corporate Strategy and Enterprise Risk Management: Evidence from Canada. Journal of Management and Strategy, 5(1): 1-17.
  • Ebondo Wa Mandzila, E., Ben Amar, W. and Zéghal, D. 2014. La diligence des comités spécialisés obligatoires et volontaires du Conseil: Le cas des sociétés du CAC 40. Recherches en Sciences de Gestion-Management Sciences-Ciencias de Gestión, 101: 145-172.
  • Ben Rhouma, A., Ben Amar, W. and Francoeur, C. 2014. Les pratiques du reporting développement durable du secteur bancaire français : La reconquête d'un elégitimité ? Gestion 2000, 31: 19-39.
  • Ben Amar, W., Francoeur, C., Hafsi, T. and Labelle, R. 2013. What Makes Better Boards? A Closer Look at Diversity and Ownership. British Journal of Management, 24(1): 85-101.
  • Le Maux, J., Smaili, N. and Ben Amar, W. 2013. De la fraude en gestion à la gestion de la fraude : une revue de la littérature. Revue française de gestion, 39(231): 73-85.
  • Francoeur, C., Ben Amar, W. and Rakoto, P. 2012. Ownership Structure, Earnings Management and Acquiring Firm Post-Merger Market Performance: Evidence from Canada. International Journal of Managerial Finance, 8(2): 100-119.
  • Adjaoud, F., Ben Amar, W. and Siala, F. 2012. The Impact of Board Characteristics and Ownership Structure on Corporate Dividend Policy in Canada. Journal of International Finance Studies, 12(4): 5-18.

Funded Research during the last 7 years

Funded Research during the last 7 years
From-To Source Title * ** Role Amount
2017-2018 RDP Corporate Water-Related Risks: Disclosure, Performance and Market Valuation R I Co-I $ 14,000
2016-2017 CPA/Laurier Centre for the Advancement of Accounting Research and Education Gender Diversity Disclosures: Transparency or Management Obfuscation? R O Co-I $ 5,520
2014 University of Western Australia - UWABS Research Development Award Does board diversity affect CSR practices and firm value? The case of the carbon disclosure project R O Co-I $ 6,000
2013-2014 Telfer School of Management Research Fund (SMRF) Environmental Disclosure Practices in Family Firms R I PI $ 6,000

*Purpose = C: Contract (R and D), E: Equipment Grant, R: Research Grant, S: Support Award, P: Pedagogical Grant, O: Other, U: Unknown

**Type= C: Granting Councils, G: Government, F: Foundations, I: UO Internal Funding, O: Other, U: Unknown

Role: PI = Principal Investigator, Co-I = Co-Investigator, Co-PI = Co-Principal Investigator

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