Assistant Professor, PhD, Financial Accounting, Conservatism, Value relevance, Growth Opportunities, Company Valuation, Direct and Indirect Taxation, Accounting Information, Management Accounting, Accounting Standards, twelve years of experience.
Assistant Professor of Accounting in College of Economics and Administrative Sciences, Al-Imam Muhammad Ibn Saud Islamic University, Ryadh, Kingdom of Saudi Arabia.
Former Auditor in an Accounting Office, Certification of Accounts, Financial Accounting, Direct and Indirect Taxation, Accounting Information, Management Accounting, Accounting Standards.
Education and Degrees
2008-2009: PhD in Accounting Sciences: Faculty of Economics and Management of Tunis, El Manar University, Tunisia.
Title of Doctoral Thesis: "Impacts of Growth Opportunities, Conservatism and Market Inefficiency on the Value Relevance of Accounting Figures".
Academic awards: very high honors
Supervisor: Prof. Mohamed Ali OMRI Professor of Accounting and Finance.
2001-2002: Master’s Degree in Trade and International Finance, Faculty of Economic and Management of Sousse, Sousse University, Tunisia.
Title of Master Thesis: The Corporate Governance: Some evidences from the Tunisian context.
Since 2004: Researcher at Research Unit of Finance and Strategy of Businesses, Institute of Higher Management of Tunis, University of Tunis, Tunisia.
1- In College of Economics and Administrative Sciences, Al-Imam Muhammad Ibn Saud Islamic University
Principles of Financial Accounting ( المحاسبة المالية مبادئ)
Advanced Accounting ((المحاسبة المتقدمة
Intermediate Accounting(المحاسبة المتوسطة 2 )
2- In Tunisian College
Financial Accounting I: Bachelor’s in Management.
Financial Accounting II: Bachelor’s in Accounting.
Direct and Indirect Taxation: Bachelor’s in Finance.
Company Taxation: Bachelor’s in Finance.
Advanced Accounting: Bachelor’s in Accounting.
Accounting Standards: Bachelor’s in Accounting.
Management Accounting: Bachelor’s in Finance.
Short-Term Financial Management: Bachelor’s in Finance.
Ben Flah, I., (2011), “Does the Effect of Conservatism on Value Relevance of Earnings Vary According to the Growth Opportunities? Case of the Tunisian Firms”, in International Journal of Technology, Policy and Management, Vol. 11, N°1, pp.11-33.
Ben Flah, I., (2010), “The impact of growth opportunities on the relevance of accounting numbers of Tunisian companies” in Lebanese ReviewofManagement and Economics, N°1, pp. 1-33. Book Edited
Ben Flah, I., (2012), "The Relevance of Accounting Numbers of Tunisian Listed Companies", Presses Academiques Francophones (PAF) ( ISBN 978-3-8381-7419-8).
Conference and Workshop
9th International Conference of Tunisian Association of Science
Management, 11-13 March 2010 - Hammamet, Tunisia.
7th International Conference of Tunisian Association of Science
Management, 13-15 March 2008 - Hammamet, Tunisia.
3th International Conference of Institute of Higher Management of Sousse, 22-23 February 2008 - Sousse, Tunisia.
2nd International Conference of Institute of Higher Management of Sousse, 6-7 April 2007 - Sousse, Tunisia.
Current Research Areas: Value relevance, The qualitative characteristics of accounting information, corporate governance, fiscal management and earnings management.
Microsoft Office, Adobe Photoshop, STATA econometrics software, Advanced Excel
Accounting Software: Very Good knowledge
Windows: Broad experience on all the versions
Other activities and interests
Arabic, French, English : Very good understanding, reading and writing
Dr. Mohamed Ali OMRI: Full Professor in University of Tunis El Manar, Faculty of Economic Sciences and Management of Tunis, Tunisia. email@example.com
Dr Abdelwahed OMRI: Full Professor in University of Tunis, Institute of Higher Management of Tunis, Tunisia. Abdelomri@mail.com