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Walid Ben Amar

Ben Amar, Walid
Full 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.

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

  • 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.
  • 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.
  • 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., 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.
  • 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.
  • 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.
  • 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 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.
  • 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.
  • 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.

Funded Research during the last 7 years

Funded Research during the last 7 years
From-To Source Title * ** Role Amount
2020-2023 SSHRC - Insight Development Grants 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
2015 Undergraduate Research Opportunity Program (UROP) La Lisibilité de l’information financière R I PI $ 500
2015 Université d'Ottawa - Vice rectorat à la recherche Symposium interdisciplinaire: Gouvernance et développement durable, Congrès 2015 des sciences humaines et sociales R I PI $ 2,500
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
2014 Undergraduate Research Opportunity Program (UROP) What Explains Voluntary Disclosures of GHG Emissions and climate change strategies in Canada? R I PI $ 500
2013-2014 Telfer School of Management Research Fund (SMRF) Environmental Disclosure Practices in Family Firms R I PI $ 6,000


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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