YU -AlKhobar

Dr. Amaal Kaib

Associate Professor of Accounting

Biography:

Dr. Amaal is an associate professor in accounting with 12+ years of experience in accounting education, research, and program leadership. Published many peer-reviewed articles in high-impact journals, specializing in financial and non-financial accounting information, corporate governance, and audit. Recognized for excellence in research, curriculum development, and program accreditation (AACSB/NCAAA). Skilled in statistical analysis (SPSS, STATA, R) and accounting software (SAP, Onx ERP). Committed to fostering student success and advancing academic excellence through innovative teaching and impactful research.

She has about 7 years of experience in academic programs accreditations and consulting services that includes projects with Saudi ministries and research chairs.

Her skills can be summarized in the following areas:

  • Using innovative and creative teaching methods in accounting education
  • Curriculum Development & Program Accreditation (AACSB, NCAAA)
  • Programs Quality Assurance
  • Research Supervision & Publication in High-Impact Journals
  • Statistical Analysis (SPSS, STATA, R) & Accounting Software (Onx ERP)
  • Teaching Excellence & Student-Centered Learning
  • Leadership in Academic Committees & Research Grants / chairs
  • Program (Course) Learning Outcomes Assessment

Publications:

  1. Sustainability commitment versus earnings management practices: Saudi insights. Sustainability, 16, 5100. 2024 (with Al Barrak, T.)
  2. Firm performance of Saudi manufacturers: does the management of cash conversion cycle components matter?. Journal of Risk Financial Manag.17, 16. 2024 (with Bu Haya, M.I.)
  3. Investment deviation from the optimal path: does the examination of audit quality services matter? A French study. Journal of Financial Reporting and Accounting. 2023
  4. CEO overconfidence and subsequent firm performance an indirect effect via earnings manipulations. The Journal of High Technology Management Research 34(1). 2023
  5. Inventory Turnover and Firm Profitability: A Saudi Arabian Investigation. Processes 11 (3), 716. 2023 (with Alnaim, M.)
  6. Corporate Sustainability Disclosure and Investment Efficiency: The Saudi Arabian Context. Sustainability 14 (21), 13984. 2022
  7. Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Saudi Indexed Companies. Journal of Risk and Financial Management 15 (11), 495. 2022
  8. CEO behavior and sustainability performance: the moderating role of corporate governance. Property Management. 2022
  9. Exploring the nexus between CEO psychological biases, corporate social responsibility and corporate governance: evidence from the European real estate companies. International Journal of Managerial and Financial Accounting, 13 (2),183-208. 2021
  10. Board of directors' effectiveness and sustainable performance: The triple bottom line. The Journal of High Technology Management Research, 31 (2). 2020
  11. Earnings manipulations and board members' traits: The moderating role of audit. Journal of High Technology Management Research, 30 (2). 2019
  12. CEOs' accounting-based attributes and earnings management strategies under mandatory IFRS adoption. Journal of Applied Accounting Research, 19 (4), 608-625. 2018
  13. The mediating effect of REM on the relationship between CEO overconfidence and subsequent firm performance moderated by IFRS adoption: A moderated-mediation analysis. Journal of Research in International Business and Finance, 42, 338-352. 2017 (with Jarboui, A.)
  14. The moderating effect of CEO profile on the link between cutting R&D expenditures and targeting to meet/beat earnings benchmarks. Journal of High Technology Management Research, 27 (2), 140-160. 2016 (with Jarboui, A.)
  15. Real earnings management in innovative firms: Does CEO profile make a difference?. Journal of Behavioral and Experimental Finance, 12, 40-54. 2016 (with Jarboui, A.)
  16. Impact of shareholders' identity on intellectual capital performance: evidence from Tunisian manufacturing companies. International Journal of Managerial and Financial Accounting, 7 (3/4), 246-267. 2015
  17. External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors. Journal of Economics, Finance and Administrative Science, 19 (37), 78-89. 2014 (with Jarboui, A.)

Conferences:

  • 6th CESAR France Conference & 25th Eman France Conference (2021), Audencia, France.
  • 41ème Congrès de l'Association Francophone de Comptabilité (2020), France.
  • 38ème Congrès de l'Association Francophone de Comptabilité (2017), IAE, Poitiers, France.
  • 9ème Conférence Internationale en Finance (2017), ISC Paris, France.
  • 37ème Congrès de l'Association Francophone de Comptabilité (2016), IAE, Clermont Ferrand, France.
  • 10ème colloque scientifique international en finance et assurance (2015), Djerba, Tunisia.
  • 36ème Congrès de l'Association Francophone de Comptabilité (2015), TBS, Toulouse, France.

Teaching:

Graduate level:

  • Principles of accounting
  • Accounting in business

Undergraduate level:

  • Principles of accounting and financial reporting
  • Fundamentals of cost and management accounting
  • Management accounting
  • Audit
  • Financial statements analysis
  • Intermediate accounting 2
  • Computer applications in accounting

Services:

  • Member of the AACSB accreditation committee, COB, KFU
  • Member of the NCAAA accreditation committee, Master of Accounting Program, COB, KFU
  • Member of the NCAAA accreditation committee, Bachelor of Accounting Program, COB, KFU
  • Member of the quality assurance committee, Bachelor of Accounting, COB, KFU
  • Member of the quality assurance committee, Master of Accounting Program, COB, KFU
  • Member of the research committee, Accounting Program, COB, KFU
  • Member of the strategic plan committee, Accounting Program, COB, KFU
  • Member of the curriculum development committee, Accounting Program, COB, KFU
  • Member of the Institute of Management Accountants (IMA)
  • “The Year of the Camel 2024” Project, Ministry of Culture, KSA.
  • Research Grants from the Deputyship for Research and Innovation, Ministry of Education, KSA.
  • Saudi Investment Bank Scholarly Chair for Investment Awareness Studies.
  • Referee for several peer-reviewed journals such as the Management Decision Journal, Accounting Research Journal, Business Strategy and Development Journal.
  • Referee, moderator, discussant and chair at several academic conferences such as CESAR and Association Francophone de Comptabilite.

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