Hakim Ben Othman

1.2k total citations
33 papers, 845 citations indexed

About

Hakim Ben Othman is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Hakim Ben Othman has authored 33 papers receiving a total of 845 indexed citations (citations by other indexed papers that have themselves been cited), including 27 papers in Accounting, 12 papers in Strategy and Management and 9 papers in Finance. Recurrent topics in Hakim Ben Othman's work include Auditing, Earnings Management, Governance (25 papers), Corporate Finance and Governance (15 papers) and Financial Markets and Investment Strategies (8 papers). Hakim Ben Othman is often cited by papers focused on Auditing, Earnings Management, Governance (25 papers), Corporate Finance and Governance (15 papers) and Financial Markets and Investment Strategies (8 papers). Hakim Ben Othman collaborates with scholars based in Tunisia, United Kingdom and France. Hakim Ben Othman's co-authors include Daniel Zéghal, Khaled Hussainey, Hussein A. Abdou, Hafez Abdo, Duncan Angwin and Hela Borgi and has published in prestigious journals such as Global Environmental Change, Journal of Intellectual Capital and Managerial Auditing Journal.

In The Last Decade

Hakim Ben Othman

32 papers receiving 759 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
Hakim Ben Othman Tunisia 14 728 450 106 78 70 33 845
Khaled Samaha Egypt 16 978 1.3× 576 1.3× 96 0.9× 122 1.6× 46 0.7× 23 1.1k
Vineeta D. Sharma United States 14 1.2k 1.6× 507 1.1× 124 1.2× 118 1.5× 70 1.0× 23 1.3k
Cristina Gaio Portugal 16 498 0.7× 438 1.0× 79 0.7× 33 0.4× 76 1.1× 31 716
M. Akhtaruddin Bangladesh 8 744 1.0× 532 1.2× 66 0.6× 78 1.0× 52 0.7× 12 913
Austin L. Reitenga United States 15 893 1.2× 517 1.1× 195 1.8× 71 0.9× 97 1.4× 27 1.0k
John Forker United Kingdom 11 711 1.0× 455 1.0× 83 0.8× 104 1.3× 77 1.1× 28 850
Tamer Elshandidy United Kingdom 16 749 1.0× 390 0.9× 187 1.8× 55 0.7× 108 1.5× 34 861
Annelies Renders Netherlands 10 771 1.1× 416 0.9× 163 1.5× 51 0.7× 132 1.9× 34 904
Ibrahim El‐Sayed Ebaid Egypt 11 646 0.9× 348 0.8× 63 0.6× 40 0.5× 95 1.4× 23 773
Khairul Anuar Kamarudin Malaysia 14 586 0.8× 415 0.9× 54 0.5× 29 0.4× 103 1.5× 68 758

Countries citing papers authored by Hakim Ben Othman

Since Specialization
Citations

This map shows the geographic impact of Hakim Ben Othman's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Hakim Ben Othman with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Hakim Ben Othman more than expected).

Fields of papers citing papers by Hakim Ben Othman

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Hakim Ben Othman. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Hakim Ben Othman. The network helps show where Hakim Ben Othman may publish in the future.

Co-authorship network of co-authors of Hakim Ben Othman

This figure shows the co-authorship network connecting the top 25 collaborators of Hakim Ben Othman. A scholar is included among the top collaborators of Hakim Ben Othman based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Hakim Ben Othman. Hakim Ben Othman is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Abdo, Hafez, et al.. (2025). Transitioning to net Zero: Assessing the impacts on asset impairment, write-downs and the going concern of oil and gas companies operating in the UK. Global Environmental Change. 92. 103004–103004. 1 indexed citations
2.
Borgi, Hela, et al.. (2024). Does E-government curb corruption? The moderating role of national culture: a machine learning approach. Transforming Government People Process and Policy. 18(4). 699–721. 1 indexed citations
3.
Othman, Hakim Ben, et al.. (2023). The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study. International Journal of Disclosure and Governance. 21(2). 175–192. 12 indexed citations
4.
Othman, Hakim Ben, et al.. (2023). The impact of climate risk on accounting conservatism: evidence from developing countries. Journal of Applied Accounting Research. 25(3). 570–593. 5 indexed citations
5.
Othman, Hakim Ben, et al.. (2022). Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry. Journal of Islamic accounting and business research. 14(7). 1065–1087. 3 indexed citations
6.
Othman, Hakim Ben, et al.. (2021). The Impact of Adoption of The XBRL on the Development of Stock Markets. Asia-Pacific Management Accounting Journal. 16(2). 95–127. 1 indexed citations
7.
Othman, Hakim Ben, et al.. (2021). The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study. Journal of financial reporting & accounting. 19(2). 299–324. 16 indexed citations
8.
Othman, Hakim Ben, et al.. (2021). Effect of cultural tightness-looseness on money laundering: a cross-country study. Journal of Money Laundering Control. 25(2). 414–426. 10 indexed citations
9.
Othman, Hakim Ben, et al.. (2019). Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets. Journal of International Accounting Auditing and Taxation. 36. 100272–100272. 12 indexed citations
10.
Othman, Hakim Ben, et al.. (2015). Environmental disclosure and stock market liquidity: evidence from Arab MENA emerging markets. Applied Economics. 48(20). 1840–1851. 25 indexed citations
11.
Othman, Hakim Ben, et al.. (2015). The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets. Research in International Business and Finance. 34. 177–204. 77 indexed citations
12.
Othman, Hakim Ben, et al.. (2015). Temporal variation and cross-sectional differences of accounting conservatism in emerging countries. International Journal of Accounting Auditing and Performance Evaluation. 12(1). 45–45. 6 indexed citations
13.
Othman, Hakim Ben, et al.. (2014). The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: The Case of Emerging Markets in African and Asian Regions. Procedia - Social and Behavioral Sciences. 145. 70–80. 56 indexed citations
14.
Othman, Hakim Ben, et al.. (2014). The effect of conservatism on cost of capital: MENA evidence. Applied Economics. 47(1). 71–87. 15 indexed citations
15.
Othman, Hakim Ben, et al.. (2013). A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets. Journal of Reviews on Global Economics. 2. 46–59. 24 indexed citations
16.
Othman, Hakim Ben, et al.. (2012). Corporate social disclosure to stakeholders and its effect on firm performance: the case of some African emergent countries. International Journal of Managerial and Financial Accounting. 4(3). 258–258. 2 indexed citations
17.
Othman, Hakim Ben. (2011). The effect of board structure and process disclosure on corporate performance in the emerging African markets. Managerial Auditing Journal. 27(2). 156–174. 10 indexed citations
18.
Othman, Hakim Ben & Daniel Zéghal. (2010). Investigating transparency and disclosure determinants at firm-level in MENA emerging markets. International Journal of Accounting Auditing and Performance Evaluation. 6(4). 368–368. 33 indexed citations
19.
Othman, Hakim Ben & Daniel Zéghal. (2006). ANALYSE DES DETERMINANTS DE LA GESTION DES RESULTATS : CAS DES FIRMES CANADIENNES FRANCAISES ET TUNISIENNES. RePEc: Research Papers in Economics. 1 indexed citations
20.
Othman, Hakim Ben & Daniel Zéghal. (2006). A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. The International Journal of Accounting. 41(4). 406–435. 165 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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