Dr Khaldoon Albitar

Senior Lecturer in Accounting (Accounting & Finance)

email: Khaldoon.Albitar@glasgow.ac.uk

Biography

Khaldoon joined the Adam Smith Business School in February 2024 as a Senior Lecturer in Accounting. Previously, he served as a Senior Lecturer in Accounting and Finance & Programme Leader of BA (Hons) Finance/Business with Business Communication Programmes at the University of Portsmouth.

His research has been published in prestigious journals including Research Policy, Business Strategy and the Environment, Review of Quantitative Finance and Accounting, Technological Forecasting and Social Change, Journal of Environmental Management, and International Journal of Finance and Economics, among others.

He also holds significant editorial roles, acting as the Associate Editor of Business Strategy and the Environment, Corporate Governance: The International Journal of Business in Society, and Journal of Applied Accounting Research.

Research interests

Khaldoon is a member of the School's Accounting research cluster.

Areas of expertise:

Corporate social and environmental responsibility
Sustainability accounting
Integrated reporting
Climate change and carbon reporting
ESG
Corporate eco-innovation
Corporate governance
Textual analysis in accounting and finance research and auditing.

Google Scholar Citations: Khaldoon Albitar

Publications

List by: Type | Date

Jump to: 2025 | 2024 | 2023 | 2022 | 2021

Number of items: 61.

2025

Huang, Yunying, Zhou, Qi, Yang, Cunyi and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2025) The relationship between FinTech and energy markets in China. Technological Forecasting and Social Change, 217, 124188. (doi: 10.1016/j.techfore.2025.124188)

Al-Shaer, Habiba, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Derouiche, Imen and Hussainey, Khaled (2025) The role of CEO power and audit committees in cybersecurity risk management. International Journal of Accounting, (Accepted for Publication)

Deng, Bofu, Peng, Zhenge, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Ji, Li (2025) Top management team stability and ESG greenwashing: evidence from China. Business Strategy and the Environment, 34(1), pp. 450-467. (doi: 10.1002/bse.3998)

Elmarzouky, Mahmoud, Hussainey, Khaled, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Alkaraan, Fadi (2025) Impact of Brexit disclosure on trade credit. International Journal of Finance and Economics, (doi: 10.1002/ijfe.3051) (Early Online Publication)

Hamade, Malak, Hussainey, Khaled and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2025) Corporate reporting through social media: a comprehensive literature review. Journal of Accounting Literature, (doi: 10.1108/JAL-07-2024-0159) (Early Online Publication)

2024

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Hussainey, Khaled, Elmasry, Ahmed A. and Al Lawati, Hidaya (2024) The nexus between governance quality, modern slavery disclosure, and corporate financial performance. Journal of Accounting Literature, (Accepted for Publication)

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Elmarzouky, Mahmoud, Karim, A.T.M. Enayet and Gerged, Ali Meftah (2024) COVID-19, board of directors and pessimism in annual reports: an intention to mitigate litigation risk. International Journal of Finance and Economics, (doi: 10.1002/ijfe.3063) (Early Online Publication)

Qu, Fang, She, Wensen, Li, Ding, Zheng, Biao and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2024) Mitigating excessive financialization or promoting innovation? Productivity effects of China’s carbon emission trading scheme. Business Strategy and the Environment, 33(7), pp. 7427-7445. (doi: 10.1002/bse.3876)

Yang, Cunyi, Gu, Mingrui and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2024) Government in the digital age: exploring the impact of digital transformation on governmental efficiency. Technological Forecasting and Social Change, 208, 123722. (doi: 10.1016/j.techfore.2024.123722)

Yang, Runze, Wu, Junwei, Yang, Cunyi and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2024) Far-sighted through mitigating risk: directors and officers liability insurance and corporate ESG performance. International Review of Financial Analysis, 96(Part B), 103719. (doi: 10.1016/j.irfa.2024.103719)

Wang, Yadong and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2024) A novel metric for corporate environmental responsibility and its impact on investment inefficiency. International Journal of Finance and Economics, (doi: 10.1002/ijfe.3055) (Early Online Publication)

Ahsan, Tanveer, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Ali Gull, Ammar and Hussainey, Khaled (2024) Does climate governance affect waste disclosure? Evidence from the U.S. Applied Economics, 56(43), pp. 5146-5162. (doi: 10.1080/00036846.2023.2244242)

Wang, Yadong, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Chbib, Imad (2024) Connecting the dots: a systematic review of corporate social responsibility, information asymmetry, and economic implications. Corporate Social Responsibility and Environmental Management, 31(5), pp. 5012-5031. (doi: 10.1002/csr.2843)

Alta’any, Mohammad Ibrahim, Kayed, Salah, Meqbel, Rasmi and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2024) Speaking success: managerial tone in earnings conference calls and financial performance. Corporate Governance, (doi: 10.1108/CG-09-2023-0381) (Early Online Publication)

Aliani, Khaoula, Hamza, Fadhila, Alessa, Noha, Borgi, Hela and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2024) ESG disclosure in G7 countries: do board cultural diversity and structure policy matter? Corporate Social Responsibility and Environmental Management, 31(4), pp. 3031-3042. (doi: 10.1002/csr.2733)

Tawfik, Omar Iqbal, Elmaasrawy, Hamada Elsaid and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2024) Political connections, financing decisions and cash holdings: empirical evidence from Gulf Cooperation Council. Journal of Financial Reporting and Accounting, 22(4), pp. 942-971. (doi: 10.1108/JFRA-10-2021-0382)

Yang, Cunyi, Zhu, Conghao and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2024) ESG ratings and green innovation: a U‐shaped journey towards sustainable development. Business Strategy and the Environment, 33(5), pp. 4108-4129. (doi: 10.1002/bse.3692)

Al-Shaer, Habiba, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Hussainey, Khaled (2024) Corporate accountability for human rights: evidence from conflict mineral ratings. Business and Society, (doi: 10.1177/00076503241254829) (Early Online Publication)

Al-Shaer, Habiba, Zaman, Mahbub and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2024) CEO gender, critical mass of board gender diversity, and ESG performance: UK evidence. Journal of Accounting Literature, (doi: 10.1108/JAL-10-2023-0181) (Early Online Publication)

Wang, Chang'an, Wang, Long, Zhao, Shikuan, Yang, Cunyi and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2024) The impact of Fintech on corporate carbon emissions: towards green and sustainable development. Business Strategy and the Environment, (doi: 10.1002/bse.3778)

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Nasrallah, Nohade, Hussainey, Khaled and Wang, Yadong (2024) Eco-innovation and corporate waste management: the moderating role of ESG performance. Review of Quantitative Finance and Accounting, 63, pp. 781-805. (doi: 10.1007/s11156-024-01281-5)

2023

Hazaea, Saddam A., Mohammed Al-Matari, Ebrahim, Khatib, Saleh F. A., Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Zhu, Jinyu (2023) Internal auditing in the Arab world: a systematic literature review and directions for future research. SAGE Open, 13(4), p. 21582440231202332. (doi: 10.1177/21582440231202332)

Alwadani, Neef, Al-Shaer, Habiba and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2023) The impact of internal governance mechanisms on environmental performance of Saudi firms. International Journal of Accounting and Information Management, 32(1), pp. 40-57. (doi: 10.1108/IJAIM-04-2023-0084)

Liu, Xiaoqian, Wang, Chang'an, Wu, Haitao, Yang, Cunyi and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2023) The impact of the new energy demonstration city construction on energy consumption intensity: exploring the sustainable potential of China's firms. Energy, 283, 128716. (doi: 10.1016/j.energy.2023.128716)

Islam, Manirul, Slof, John and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2023) The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus. Journal of Applied Accounting Research, 24(5), pp. 839-858. (doi: 10.1108/JAAR-06-2022-0153)

Al‐Shaer, Habiba, Stephanie Liu, Yang and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2023) Driving businesses towards a better climate: macro and micro mechanisms to protect the planet. Business Strategy and the Environment, 33(3), pp. 1810-1833. (doi: 10.1002/bse.3575)

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Liu, Siming, Hussainey, Khaled and Liao, Gaoke (2023) Do investors care about corporate environmental responsibility engagement? International Journal of Business Governance and Ethics, 17(4), pp. 393-415. (doi: 10.1504/IJBGE.2023.132079)

Babatunde Adeneye, Yusuf, Fasihi, Setareh, Kammoun, Ines and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2023) Does earnings management constrain ESG performance? the role of corporate governance. International Journal of Disclosure and Governance, 21, pp. 69-92. (doi: 10.1057/s41310-023-00181-9)

Hao, Xiaoli, Fu, Wenqian and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2023) Innovation with ecological sustainability: does corporate environmental responsibility matter in green innovation? Journal of Economic Analysis, 2(3), pp. 21-42. (doi: 10.58567/jea02030002)

Meftah Gerged, Ali, Yao, Shaojie and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2023) Board composition, ownership structure and financial distress: insights from UK FTSE 350. Corporate Governance, 23(3), pp. 628-649. (doi: 10.1108/CG-02-2022-0069)

Al-Shaer, Habiba, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Liu, Jia (2023) CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting, 60(3), pp. 1025-1063. (doi: 10.1007/s11156-022-01118-z)

Liu, Guang, Huang, Yunying and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2023) The impact of urban housing prices on labour mobility: evidence from cities in China. Economic Research-Ekonomska Istrazivanja, 36(2), 2106284. (doi: 10.1080/1331677X.2022.2106284)

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Hussainey, Khaled (2023) Editorial: sustainability, environmental responsibility and innovation. Green Finance, 5(1), pp. 85-88. (doi: 10.3934/GF.2023004)

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Al-Shaer, Habiba and Liu, Yang Stephanie (2023) Corporate commitment to climate change: the effect of eco-innovation and climate governance. Research Policy, 52(2), 104697. (doi: 10.1016/j.respol.2022.104697)

Ahmed, Hussein, Sherif, El-Halaby and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2023) Board governance and audit report lag in the light of big data adoption: the case of Egypt. International Journal of Accounting and Information Management, 31(1), pp. 148-169. (doi: 10.1108/IJAIM-04-2022-0088)

Engy, Abdelhak, Hussainey, Khaled and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2023) Covid-19 disclosure: do internal corporate governance and audit quality matter? International Journal of Accounting and Information Management, 31(1), pp. 170-194. (doi: 10.1108/IJAIM-05-2022-0108)

2022

Hamdallah, Madher E., Al-N’eimat, Salem, Srouji, Anan F., Al-Okaily, Manaf and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2022) The effect of apparent and intellectual sustainability independence on the credibility gap of the accounting information. Sustainability, 14(21), 14259. (doi: 10.3390/su142114259)

Abdoush, Tony, Hussainey, Khaled and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2022) Corporate governance and performance in the UK insurance industry pre, during and post the Global Financial Crisis. International Journal of Accounting and Information Management, 30(5), pp. 617-640. (doi: 10.1108/IJAIM-03-2022-0049)

Assidi, Soufiene, Al Farooque, Omar and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2022) The nexus between aggressive tax planning and earnings management in different political systems and the moderating role of corporate governance. International Journal of Managerial and Financial Accounting, 14(4), pp. 344-361. (doi: 10.1504/IJMFA.2022.126559)

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Borgi, Hela, Khan, Muzammal and Zahra, Anum (2022) Business environmental innovation and CO2 emissions: The moderating role of environmental governance. Business Strategy and the Environment, 32(4), pp. 1996-2007. (doi: 10.1002/bse.3232)

Ananzeh, Husam, Al Amosh, Hamzeh and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2022) The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK. International Journal of Accounting and Information Management, 30(4), pp. 477-501. (doi: 10.1108/IJAIM-12-2021-0248)

Hussainey, Khaled, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Alkaraan, Fadi (2022) Corporate narrative reporting on Industry 4.0 technologies: does governance matter? International Journal of Accounting and Information Management, 30(4), pp. 457-476. (doi: 10.1108/IJAIM-02-2022-0024)

Shohaieb, Doaa, Elmarzouky, Mahmoud and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2022) Corporate governance and diversity management: evidence from a disclosure perspective. International Journal of Accounting and Information Management, 30(4), pp. 502-525. (doi: 10.1108/IJAIM-03-2022-0058)

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Elmarzouky, Mahmoud and Hussainey, Khaled (2022) Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage. International Journal of Accounting and Information Management, 30(3), pp. 339-351. (doi: 10.1108/IJAIM-10-2021-0202)

Saeudy, Mohamed, Meftah Gerged, Ali and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2022) Accounting perspectives on the business value of big data during and beyond the Covid-19 pandemic. Journal of Accounting and Management Information Systems, 21(2), pp. 174-199. (doi: 10.24818/jamis.2022.02002)

Al-Shaer, Habiba, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Hussainey, Khaled (2022) Creating sustainability reports that matter: an investigation of factors behind the narratives. Journal of Applied Accounting Research, 23(3), pp. 738-763. (doi: 10.1108/JAAR-05-2021-0136)

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Abdoush, Tony and Hussainey, Khaled (2022) Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? International Journal of Finance and Economics, 28(4), pp. 3876-3890. (doi: 10.1002/ijfe.2625)

Alkaraan, Fadi, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Hussainey, Khaled and Venkatesh, V. G. (2022) Corporate transformation toward Industry 4.0 and financial performance: the influence of environmental, social, and governance (ESG). Technological Forecasting and Social Change, 175, 121423. (doi: 10.1016/j.techfore.2021.121423)

2021

Elmarzouky, Mahmoud, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Enayet Karim, Atm and Saber Moussa, Ahmed (2021) COVID-19 disclosure: a novel measurement and annual report uncertainty. Journal of Risk and Financial Management, 14(12), 616. (doi: 10.3390/jrfm14120616)

Chen, Shuanglian, Yang, Cunyi and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2021) Is there any heterogeneous impact of mandatory disclosure on corporate social responsibility dimensions? evidence from a quasi-natural experiment in China. Data Science in Finance and Economics, 1(3), pp. 272-297. (doi: 10.3934/DSFE.2021015)

Zhu, Jinhui, Huang, Zhehao, Li, Zhenghui and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2021) The impact of urbanization on energy intensity — an empirical study on OECD countries. Green Finance, 3(4), pp. 508-526. (doi: 10.3934/GF.2021024)

Elmarzouky, Mahmoud, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Hussainey, Khaled (2021) Covid-19 and performance disclosure: does governance matter? International Journal of Accounting and Information Management, 29(5), pp. 776-792. (doi: 10.1108/IJAIM-04-2021-0086)

Yamani, Amal, Hussainey, Khaled and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2021) The impact of financial instruments disclosures on the cost of equity capital. International Journal of Accounting and Information Management, 29(4), pp. 528-551. (doi: 10.1108/IJAIM-02-2021-0052)

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Al-Shaer, Habiba and Elmarzouky, Mahmoud (2021) Do assurance and assurance providers enhance Covid-related disclosures in CSR reports? an examination in the UK context. International Journal of Accounting and Information Management, 29(3), pp. 410-428. (doi: 10.1108/IJAIM-01-2021-0020)

Chen, Shuanglian, Wang, Yan, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Huang, Zhehao (2021) Does ownership concentration affect corporate environmental responsibility engagement? the mediating role of corporate leverage. Borsa Istanbul Review, 21(S1), S13-S24. (doi: 10.1016/j.bir.2021.02.001)

Enayet Karim, Atm, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Elmarzouky, Mahmoud (2021) A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance. Journal of Environmental Management, 290, 112581. (doi: 10.1016/j.jenvman.2021.112581) (PMID:33866086)

Yang, Cunyi, Li, Tinghui and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2021) Does energy efficiency affect ambient PM2.5? the moderating role of energy investment. Frontiers in Environmental Science, 9, 707751. (doi: 10.3389/fenvs.2021.707751)

Li, Tinghui, Li, Xue and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2021) Threshold effects of financialization on enterprise R & D innovation: a comparison research on heterogeneity. Quantitative Finance and Economics, 5(3), pp. 496-515. (doi: 10.3934/QFE.2021022)

Yamani, Amal, Hussainey, Khaled and Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X (2021) Does governance affect compliance with IFRS 7? Journal of Risk and Financial Management, 14(6), 239. (doi: 10.3390/jrfm14060239)

Meftah Gerged, Ali, Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X and Al‐Haddad, Lara (2021) Corporate environmental disclosure and earnings management—the moderating role of corporate governance structures. International Journal of Finance and Economics, 28(3), pp. 2789-2810. (doi: 10.1002/ijfe.2564)

Albitar, Khaldoon ORCID: https://orcid.org/0000-0002-4768-816X, Meftah Gerged, Ali, Hassan, Kikhia and Hussainey, Khaled (2021) Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting and Information Management, 29(1), pp. 169-178. (doi: 10.1108/IJAIM-08-2020-0128)

This list was generated on Sun Jun 15 06:05:16 2025 BST.

Jump to: Articles

Number of items: 61.

Articles

This list was generated on Sun Jun 15 06:05:16 2025 BST.

Grants

Khaldoon has received research grants as a Principal Investigator (PI). from the British Academy and the University of Portsmouth.

Teaching

Khaldoon has significant experience teaching a range of accounting courses, including Business Accounting, Business Analysis and Decision Making, Management Accounting, and Sustainability Reporting. He is also a Fellow of the Higher Education Academy (FHEA).

Additional information

Associate Editor- Business Strategy and the Environment

Associate Editor- Corporate Governance: The International Journal of Business in Society.

Section Editor- Journal of Applied Accounting Research.

Profile photograph of Khaldoon Albitar, Senior Lecturer in Accounting

We use cookies

Necessary cookies

Analytics cookies

Clarity