Dr Ali Meftah Gerged

Ali has considerable national and international research and innovation experiences in academic programmes in higher education institutions. Before joining De Montfort University in April 2018, Ali worked as a lecturer in accounting and finance at the University of Huddersfield, UK. He also has developed, reviewed, coordinated, lectured, tutored, contributed to, assessed and/or examined a wide range of courses further to leading a BSc Programme and other BSc modules. In addition, Ali is the deputy director of the Centre of Research in Accountability Governance and Sustainability (CRAGS) and the institute head of research students (IHRS) for GRAGS in the faculty of business and law, De Montfort University - Leicester. 

The Centre for Research in Accountability, Governance and Sustainability (CRAGS)

Journal Articles:

1. Gerged, A. M., Cowton, C. J., & Beddewela, E. S. (2018). Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports. Business Strategy and the Environment, 27(4), 572-587. 

2. Al-Haddad, L. M., Gerged, A. M., & Saidat, Z. (2019). Managing earnings using classification shifting: novel evidence from Jordan. Academy of Accounting and Financial Studies Journal, 23(2), 1-14. 

3. Gerged, A. M., Al-Haddad, L., Al-Hajri, M. (2020). Is earnings management associated with corporate environmental disclosure? Evidence from Kuwaiti listed firms", Accounting Research Journal, 33(1), 167-185.

4. Gerged, A. M., & Elheddad, M. (2020). How can national governance affect education quality in Western Europe? International Journal of Sustainability in Higher Education, 21(3), 413-426.

5. Gerged, A. M., & Agwili, A. (2020). How corporate governance affect firm value and profitability? Evidence from Saudi financial and non-financial listed firms. International Journal of Business Governance and Ethics, 14(2), 144-165.

6. Albitar, K., Kolade, N., & Gerged, A. M. (2020). ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms. International Journal of Accounting & Information Management, 28(3), 429-444.

7. Elmghaamez, I., Gerged, A., M., & Ntim, C. (2020). Financial Market Consequences of Early Adoption of International Standards on Auditing: International Evidence. Managerial Auditing Journal, 35(6), 819-858.

8. Gerged, A., M., Babikir, B., M., & Elmghaamez, I. (2020). Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350. International Journal of Disclosure and Governance, 17(2), 51–60.

9. Gerged, A. M., Beddewela, E. S., & Cowton, C. J. (2021). Is corporate environmental disclosure associated with firm value? A multi-country study of Gulf Cooperation Council firms. Business Strategy and the Environment, 30(1), 185-203. 

10. Salem, R. A., Ezeani, E., Gerged, A. M., Usman, M., Alqatamin, R. M. (2021). Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African Banks, International Journal of Accounting and Information Management, 29(1), 91-126.

11. Albitar, K., Gerged, A., M.,  Kikhia, H., and Hussainey K. (2020). Auditing in the time of social distancing: The effect of COVID-19 on auditing quality. International Journal of Accounting and Information Management, 28(3), 429-444.

12. Gerged, A., M. (2021). Factors affecting corporate environmental disclosure in emerging markets – the role of   corporate governance structures. Business Strategy and the Environment, 30(1), 609-629.

13.  Gerged, A., M., Matthews, L., & Elheddad, M. (2021). Mandatory Disclosure, Greenhouse Gas Emissions and the Cost of Equity Capital: UK Evidence of a U-shaped Relationship. Business Strategy and the Environment, 30(2), 908-930.

14. Gerged, A., M., Beddewela, E., and Cowton, C. (2021). Does country-level governance quality affect corporate environmental disclosure? Evidence from the Gulf Cooperation Council nations. International Journal of Finance and Economics, Forthcoming: DOI: 10.1002/IJFE.2469.

15. Gerged, A. M., Albitar, K., & Al-Haddad, L. M. (2021). Corporate environmental disclosure and earnings management - the moderating role of corporate governance structures. International Journal of Finance and Economics, Forthcoming: DOI: 10.1002/ijfe.2564.

16. Nuskiya, M., Ekanayake, E, Beddewela, W., & Gerged, A., M. (2021). Determinants of Corporate Environmental Disclosures in Sri Lanka: the role of Corporate Governance. Journal of Accounting in Emerging Economies, 11(3), 367-394.

17. Zahoor., N & Gerged., A., M. (2021). Relational capital, environmental knowledge integration and environmental performance of SMEs in emerging markets. Business, Strategy and the Environment, Forthcoming: DOI: 10.1002/bse.2840. 

18. Gerged, A. M. (2021). Editorial: Recent trends in corporate governance and sustainability research. Corporate Governance and Sustainability Review, 5(2), 4-6. https://doi.org/10.22495/cgsrv5i2editorial

19. Gerged, A., M. & Elmontaser, T. (2021). Corporate Adoption of SDG Reporting in A Non-enabling Institutional Environment – Insights from the Libyan Oil Industries. Resources Policy, 74, 102-240. DOI: 10.1016/j.resourpol.2021.102240

20. Al-Haddad, L., M., Whittington, M., & Gerged, A., M. (2022). Abnormal Real Activities, Meeting Earnings Targets and Firms’ Future Operating Performance: Evidence from an Emerging Economy. Journal of Accounting in Emerging Economies, 12(2), 213-237.

21. Masli, H., Mangena, M., Gerged, A, M., & Harradine, D. (2022). Stakeholder Perception of the Determinants of Audit Committee Effectiveness in a Developing Economy: Evidence from the Libyan Banking Sector, Journal of Accounting in Emerging Economies, 12(2), 345-379. 

22. Huda, K., Zahoor, N., Gerged, A., M., Tarba, S. Y., Makrides, A. (2022). The efficacy of market sensing capability and family control board in new product development performance of family firms. Journal of Business Research, 141, 673-684.

23. Soudi, M., Gerged, A., M., and Albitar, K. (2022). Accounting perspectives on the business value of big data during and beyond the COVID-19 pandemic. Journal of Accounting and Management Information Systems, Forthcoming.

• Social and Environmental Accounting
• Corporate Sustainability and Governance
• Ethical Accounting

• Corporate Governance and Sustainability
• Social and Environmental Accounting
• Business Ethics

• Certified Management & Business Educator (CMBE) - November 2020. 
• Fellowship in Higher Education Academy (FHEA) - December 2019.
• PhD in Accounting, University of Huddersfield - February 2018.
• Postgraduate Diploma (PgDip) in Research Methods, University of Huddersfield-October 2014.
• Teaching Assistance Preparation Program (TAPP) Certificate, University of Huddersfield - November 2014.
• MSc in Accounting, Libyan Academy of Postgraduate Studies-Tripoli/Libya-April 2010.
• BSc in Accounting, Misurata University/Libya - October 2005.

• Corporate Responsibility and Governance (MSc)
• Corporate Responsibility and Business Ethics (MSc)
• Research Design and Analysis (MSc)
• Corporate Governance (MSc)
• Environmental Management (BSc)
• Performance Management in Organisations (BSc)
• International Accounting and Finance Issues (BSc)
• Corporate Governance and Social Responsibility (MSc)
• Ethics For Professionals (BSc)

• British Accounting and Finance Association (BAFA)
• European Accounting Association (EAA)
• British Academy of Management (BAM)
• Centre for Social and Environmental Accounting Research (CSEAR)
• European Business Ethics Network (EBEN)
• Chartered Association of Business Schools (CABS)
• Centre of Research in Accountability, Governance and Sustainability (CRAGS), Faculty of Business and Law, De Montfort University
• Al-Kindi Center for Research and Development (KCRD)

• Corporate Environmental Disclosure in the MENA region: Levels, Trends, Patterns, Determinants, and Consequences.
• Changes in Abstract Project: Did the Research Excellence Framework (REF) have an Impact?
• Accounting for big data: Business sustainalytics and sustainable finance solutions beyond COVID 19.

1. Gerged, A., Beddewela, E., and Cowton, C. (2015). ‘Exploring Corporate Environmental Disclosure in the MENA region’. In: the14th Workshop on Accounting and Finance in Emerging Economies (AFEE), the British Accounting and Finance Association (BAFA), 29^th of Nov, Nottingham Trent University- England-UK.

2. Gerged, A., Beddewela, E., and Cowton, C. (2016). ‘Corporate Environmental Disclosure in the Arab MENA region: an institutional perspective’. In: The sixth North American Congress on Social and Environmental Accounting Research (CSEAR), first and 2nd of June: Illinois State University-US.

3. Gerged, A., Beddewela, E., and Cowton, C. (2016). ‘Reporting Environmental Information in Annual Reports: evidence from nine Arab MENA countries. In: The 28th Congress of Social and Environmental Accounting Research (CSEAR), 23nd to 25th of Aug, University of St Andrews, Scotland-UK.

4. Gerged, A., Beddewela, E., and Cowton, C. (2016). ‘Annual reports disclosures of environmental information: the case of the MENA region’. Ethical Behaviour and Ethical Disclosure Conference, European Business Ethics Network (EBEN), the 8th and 9th of Sep, University of Palermo, Palermo-Italy.

5. Gerged, A., Beddewela, E., and Cowton, C. (2017). ‘Country-level Governance, Environmental Disclosure, and Firm Value: Evidence from the Gulf Cooperation Council Region’. The 40 the Annual Congress of the European Accounting Association (EAA), from 10-12 May 2017, Valencia-Spain.

6. Gerged, A., Beddewela, E., and Cowton, C. (2018). The influence of country-level governance on corporate environmental reporting: Evidence from the Gulf Co-operation Countries. British Academy of Management (BAM) Corporate Governance Workshop: Standards or diversity? The puzzles of corporate governance in the Middle East, Africa, and less developed emerging markets, the 16th of February 2017, Cass Business School, London.

7. Gerged, A., Beddewela, E., and Cowton, C. (2018). An empirical investigation of multi-dimensional analysis of corporate environmental disclosure in the Arab Middle Eastern and North African Region: An isomorphic perspective. The 41st Annual Congress of the European Accounting Association (EAA), from 30th May to 1st of June 2018, Milan-Italy.

8. Menzo, B., Gerged, A., Mear, F. (2020). Internal Audit Function and Procurement Fraud in Higher Education Institutions: Evidence from an Emerging Economy. The British Accounting and Finance Association (BAFA) Annual Conference, from 31st of March to 1st of April 2020 in Southampton, England. (Accepted). 

• Chairing Sessions in International Conferences:  

o   On Thursday 11th May 2017, I have chaired the SEEPS04 session from 11:00 to 12:30 in the 40 ^the Annual Congress of the European Accounting Association (EAA) in Valencia-Spain.

o   In 2018, I also had served as a chair for the SEEPS12 session in the 41 ^the Annual Congress of the European Accounting Association (EAA) in Milan-Italy on Friday 1st June 2018 from 11:00 to 12:30.

• Advisory Board member of the Al-Kindi Center for Al-Kindi Center for Research and Development (KCRD). The advisory board members of KCRD are distinguished scholars from various scientific and academic fields. KCRD Advisors’ professional and technical guidance is sought in supervising the scientific quality of publications published in KCRD journals, evaluating journal proposals and research grants proposals, and giving financial aids and scholarship applications related to their area of expertise.
• Senior Advisor at Nassr Saleh Office for Chartered Accounting and Auditing (NSOCAA). NSOCAA is considered one of the largest and most experienced audit firms in Libya, having established an extended global network with other audit firms in the Middle East and North Africa region.

• Dr. Benjamin Prince Nartey Menzo. Internal Audit Function and Procurement Fraud in Higher Education Institutions: Evidence from an Emerging Economy. Full-Time PhD Researcher.  April 2016 to October 2020. (First Supervisor). Successfully awarded his PhD. 
• Mr. Mohannad Issa Ahmad Elmanaseer. Corporate Sustainability Disclosure, Audit Committee Function, and Financial Performance: Evidence from Jordanian Listed Companies. Full-Time PhD Researcher. October 2019 to Present. (First Supervisor).
• Mr. Neil Yong. Cultivation of Universal Design for Learning & Teaching Innovation in an ever-changing climate of educational needs. Part-Time PhD Researcher. January 2020 to Present. (First Supervisor).
• Mrs. Rana Kayal. Sustainable Development Goals Implementations in Developing economies: The Case of the Middle East and North Africa. Full-Time PhD Researcher. October 2020 to Present. (First Supervisor).
• Mr. Ali Hasan Hamed Alkharabsheh. The determinants of Internet Financial Reporting in Jordan. Full-Time PhD Researcher. October 2020 to Present. (Second Supervisor).
• Mr. Mustafa Shahbaz. Environmental innovation and environmental performance in theUK’s higher education sector – the moderating role of social capital.  Part-Time PhD Researcher. April 2021 to Present. (First Supervisor).
• Rameen Niamat.  Gender Equality and crisis Management by women leaders inadverse situation. Full-Time PhD Researcher. October 2021 to Present. (First Supervisor).
• Idris Salih Mohamad. The Impact of Board Gender Diversity on Corporate Sustainability Disclosure in the Middle East and North Africa. Full-Time PhD Researcher. April 2022 to Present. (First Supervisor).

0000-0001-6805-2737

• The Journal of Economics, Finance and Accounting Studies

• Corporate Governance and Sustainability Review  

• Topic editor for Sustainability and Finance in the Journal of Risk and Financial Management
• The Journal of Humanities and Social Sciences Studies 
• Special Issue guest editor for the Journal of Risk and Financial Management. This SI is titled  "Corporate Sustainability, Multi-layered Governance and the Financial Distress Likelihood Worldwide", led jointly with Prof. Dr Collins Ntim, which is now open for submission: https://lnkd.in/gqtQVnR Deadline: 3 June 2022

• MSc Supervision:

1. Ahmed Agwili. (2016/2017). Corporate Governance and Financial Performance in Saudi Arabia. (University of Huddersfield).

2. Thanos Tsoris. (2016/2017). Corporate Social Responsibility Disclosure and Financial Performance: Evidence from FTSE 100. (University of Huddersfield).

3. Floriana Mihaela. (2016/2017). Environmental, Social and Governance Performance and Financial Performance: US Evidence. (University of Huddersfield).

4. Babikir Bechir Mahamat. (2017/2018). The Effects of Corporate Governance Mechanisms on Audit Quality: Evidence from FTSE 350. (De Monfort University).

5. Hsinwei Chien. (2017/2018). Corporate Social Responsibility and Tax Avoidance in China. (De Monfort University).

6. Kadmia Kehbuma. (2017/2018). An empirical investigation of the relationship between corporate environmental, social and ethical disclosures, and tax avoidance: The case of the sub-Saharan Africa region. (De Monfort University).

7. Muhammad Usman. (2017/2018). The effects of Quality management approach on the financial performance of Multi-National Companies in Pakistan: A Chain Reaction Theory perspective. (De Monfort University).

8. Yonghao Lu. (2017/2018). An Empirical Investigation of the Relationship between Corporate Governance and Risk Management in China. (De Monfort University).

9. Shweta Tripathi. (2017/2018). Factors affecting the Development of Smart Cities: A Properties Developer Perspective. (De Monfort University).

10. Dapinderjit Pooni. (2017/2018). Determinants of the Development of Smart Cities in Developing Countries. (De Monfort University).

11.Abdullah Panchbhaya. (2017/2018). The determinants of a successful crowdfunding campaign. A case study of ORB Innovations. (De Monfort University).

12. Elshamol Yacob. (2018/2019). Exploring Levels, Trends and Patterns of Corporate Social Responsibility Performance Disclosure in India: A Content Analysis Perspective. (De Monfort University).

13. Shaojie Yao. (2018/2019). Impact of Board Composition and Ownership Structure on the Financial Distress: A Case Study of UK's Manufacturing Concerns. (De Monfort University).

14.Ismail Tarek Elawamry. (2019/2020). Business Ethics, Corporate Social Responsibility and Financial Performance: Evidence from the Egyptian Banking Industry. (De Monfort University).

15. Muhammad Yerima. (2019/2020). The Effort at Combating Money Laundering and Terrorist Financing in Nigeria. (De Monfort University).

16. Sumandeep Kaur. (2019/2020). The Impact of Accounting Ethics on Organizational Culture – A Case Study of Barclays Bank. (De Monfort University). 

• Deputy Director of the Centre of Research in Accountability, Governance and Sustainability (CRAGS) in the Faculty of Business and Law (De Montfort University, October 2019 to Present).
• Institute Head of Research Students for CRAGS. 
• Member of the Knowledge Exchange Framework (KEF) team in the Faculty of Business and Law.
• Member of the UG Assessment Board in the Department of Accounting and Finance, De Montfort University. (De Montfort University, June 2019 to present).
• Member of the Management Board in the Department of Accounting and Finance, De Montfort University. (De Montfort University, June 2019 to present).
• Programme Leader of Business Management and Finance (De Montfort University, June 2019 to March 2021).
• Module Leader of Environmental Management (De Montfort University, 2017/2019).
• Module leader of Performance Measurement in Organizations (De Montfort University, April 2018 to October 2020).
• Module leader of Ethics for Professionals (De Montfort University, June 2020 to Present).