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Walid Ben Amar

Ben Amar, Walid
Full Professor
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 a full 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.

Publications during the last 7 years

Papers in Refereed Journals

  • Abdel-Nour, J., Aubert, N. and Ben Amar, W. 2023. Employee Stock Ownership and Voluntary Carbon Disclosure. Bankers, Markets & Investors, 172-173: 59-70.
  • Maaloul, A., Zéghal, D., Ben Amar, W. and Mansour, S. 2023. The effect of environmental, social, and governance (ESG) performance and disclosure on cost of debt: The mediating effect of corporate reputation. Corporate Reputation Review, 26(1): 1-18.
  • Ben Amar, W., Chen, Q., Ding, S. and Quon, T.K.S. 2023. The Impact of Accounting Information and its Quality on Government Funding to Nonprofit Organizations. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 34(2): 349–377.
  • Ben Amar, W., Comyns, B. and Martinez, I. 2023. The COVID-19 Pandemic: Opportunity or Challenge for Climate Change Risk Disclosure? Accounting, Auditing & Accountability Journal, 36(2): 649-676.
  • Ben Amar, W., Francoeur, C., Garcia-Meca, E. and Martinez-Ferrero, J. 2023. Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting? Accounting Horizons, (In Press).
  • Ben Amar, W., Gomes, M., Khursheed, H. and Marsat, S. 2022. Climate Change Exposure and Internal Carbon Pricing Adoption. Business Strategy and the Environment, 31(7): 2854-2870.
  • Soliman, M. and Ben Amar, W. 2022. Corporate Social Responsibility Orientation and Textual Features of Financial Disclosures. International Review of Financial Analysis, 84: 102400.
  • Ben Amar, W., Bujaki, M.L., McConomy, B.J. and McIlkenny, P. 2022. Disclosure Transparency and Impression Management: A Textual Analysis of Board Gender Diversity Disclosures in Canada. Corporate Social Responsibility and Environmental Management, 29(5): 1247-1265.
  • Ben Amar, W., Francoeur, C., Marsat, S. and Wahid Sijamic, A. 2021. How Do Firms Achieve Corporate Social Performance? An Integrated Perspective. Corporate Social Responsibility and Environmental Management, 28(3): 1078-1090.
  • Ben Amar, W., Bujaki, M.L., McConomy, B.J. and McIlkenny, P. 2021. Gendering Merit: How the Discourse of Merit in Diversity Disclosures Supports the Gendered Status Quo on Canadian Corporate Boards. Critical Perspectives on Accounting, 75: 102170.
  • Ben Amar, W., Ebondo Wa Mandzila, E. and McIlkenny, P. 2020. Corporate social responsibility and the readability of listed firms’ compensation discussion and analysis. Recherches en Sciences de Gestion-Management Sciences-Ciencias de Gestión, 138: 213-242.
  • Ben Amar, W., He, L., Li, T. and Magnan, M. 2019. The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy . European Accounting Review, 28(3): 483-512.
  • Brieger, S., Francoeur, C., Welzel, C. and Ben Amar, W. 2019. Empowering Women: The Role of Emancipative Forces in Board Gender Diversity. Journal of Business Ethics, 155(2): 495-511.
  • 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. and Chelli, M. 2018. What drives voluntary corporate water disclosures? The effect of country‐ level institutions. Business Strategy and the Environment, 27(8): 1609-1622.
  • Ben Amar, W. and Belgacem, I. 2018. Do Socially Responsible Firms Provide more Readable Disclosures in Annual Reports? Corporate Social Responsibility and Environmental Management, 25(5): 1009-1018.
  • André, P., Ben Amar, W. and Huang, Z. 2018. Entreprises familiales, richesse socio-affective et méthode de paiement des fusions et acquisitions. Revue Française de Gouvernance d’Entreprises, 19: 11-39.
  • 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.

Chapters in Books

  • Soliman, M. and Ben Amar, W. Corporate Governance and Narrative Disclosure Features: A Literature Review. In Marzouk, M. and Hussainey, K.. Corporate Narrative Reporting Beyond the Numbers. London, UK: Routledge, 2022, (In Press).
  • 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.

Funded Research during the last 7 years

Funded Research during the last 7 years
From-To Source Title * ** Role Amount
2022-2024 SSHRC Insight Development Grant Are climate risk disclosures in earnings conference calls relevant to analysts? R C Co-I $ 49,504
2021-2023 Autorité des Normes Comptables, France Intégration des enjeux climatiques dans les états financiers R O Co-PI $ 71,578
2020-2023 SSHRC Insight Grant The effect of formal and informal institutions on corporate innovation: The case of gender diversity, state ownership and political connection R C Co-I $ 65,884
2020-2022 SSHRC - Insight Development Grants Trouver réponse à un défi planétaire : gouvernance d'entreprise, motivations et pressions pour réduire les émissions de gaz à effet de serre R C Co-I $ 48,264
2020-2022 Europlace Institute of Finance Do Investors Care more or less about Climate Change in a Post-Pandemic World? R O Co-I $ 14,724
2020-2022 CPA - Canada Accounting and Governance Research Centre Climate-Related Disclosures, Risk Financial Materiality and Capital Market Outcomes R I PI $ 5,000
2020-2021 Agence Nationale de la recherche (ANR), France Covid-19 and Organizational Resilience: Does Corporate Adaptation to Climate Change Pay in Troubled Times? R C Co-I $ 70,016
2019 Telfer School of Management Climate Change Disclosures in Family Firms R I PI $ 4,000
2018-2020 Autorité des marchés financiers du Québec Analyse de la lisibilité des entreprises Canadiennes : état des lieux et enjeux R O Co-PI $ 88,420
2018-2020 SSHRC - Insight Development Grants Corporate Water Performance, Market Valuation and Cost of Equity Capital R C Co-PI $ 43,402
2018-2019 CPA Ontario CPA-Accounting and Governance Research Centre R O PI $ 48,000
2018-2019 Undergraduate Research Opportunity Program (UROP) What Explains Corporate Social Responsibility Reporting and Assurance Decisions? R I PI $ 500
2017-2018 University of Ottawa, Research Development Program (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


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

C: Granting Councils | G: Government | F: Foundations | I: UO Internal Funding | O: Other | U: Unknown

PI = Principal Investigator | Co-I = Co-Investigator | Co-PI = Co-Principal Investigator

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