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Nourhene Ben Youssef

Professeure, École de gestion
École de gestion Sciences comptables

Présentation

Sujet de recherche

Control Mechanisms and Performance Measurement, Laws, Standards and Regulation Impacts

Disciplines de recherche

Accounting, Business Administration, Management

Mots-clés

Auditing and Internal Control, Cost Behavior, Data Privacy, Executive Compensation, Family Firms, Financial Restatement, Financial Statement Analysis, Fraud Detection, Governance

Langues parlées et écrites

Arabe, Anglais, Français

Diplômes

(). (Bachelor's, Baccalauréat en sciences comptables).

(). Information Manipulation Theory and Restatement Announcements (Doctorate, Doctorat, Philosophiae doctor (Ph.D.)). Université du Québec à Montréal.

(). La réaction des investisseurs quant à la rémunération desdirigeants d'entreprise en options d'achat d'actions (Master's Thesis, Master of Science (M.Sc.)). Université du Québec à Montréal.

Expérience académique

Full Professor, School of Management. (2023-). Université de Sherbrooke. Canada.

Director of Master Program in Governance, Audit, and IT Security. (2018-). Université de Sherbrooke. Canada.

Associate Professor, School of Management. (2018-2023). Université de Sherbrooke. Canada.

Visiting Professor, Department of Economics and Business Sciences. (2023-2023). University of Cagliari. Italy.

Associate Professor, Faculty of Business Administration. (2017-2018). The University of Regina. Canada.

Assistant Professor, Faculty of Business Administration. (2012-2017). The University of Regina. Canada.

Lecturer. (2008-2011). Université du Québec à Montréal. Canada.

Prix et distinctions

  • (2024) Notable Accounting Case Study ''University of Regina club: Financial statement analysis'' selected by Ivey Publishing. (Distinction).
  • (2021) Top Cited Article ''Economic bonding, corporate governance and earnings management: Evidence from UK publicly-traded family firms'' in International Journal of Auditing. (Distinction).
  • (2015) Best Paper Award for the article titled "Impact of auditor oversight on restatement disclosure lag". International Business Research. (Prize / Award).
  • (2012) Honourable Mention Award for the article titled "Restatement announcements: Sincerity analysis through the information manipulation theory". Administrative Sciences Association of Canada. (Prize / Award).
  • (2009) Best Paper Award for the aticle titled " Audit committee financial expertise and misappropriation of assets". International Business Research. (Prize / Award).

Financement

  • Grant. (Awarded). Principal Investigator. Building a crisis readiness framework to assess data privacy threats. Social Sciences and Humanities Research Council of Canada (SSHRC). Partnership Engage. 24 765 $. (2021-2023)
  • Grant. (Completed). Principal Investigator. Research fund. University of Sherbrooke. 15 000 $. (2019-2021)
  • Grant. (Completed). Principal Applicant. Committee diversity and timeliness of restated earnings disclosure, Research Grant Award. Canadian Academic Accounting Association (CAAA). CAAA Research Grant. 6 667 $. (2017-2020)
  • Grant. (Completed). Principal Applicant. Committee diversity and restatement disclosure lag, President's Research Seed Grant. University of Regina. 4 725 $. (2017-2019)
  • Scholarship. (Completed). Principal Applicant. CPA Scholar Award. Chartered Professional Accountants of Saskatchewan. 10 000 $. (2016-2018)
  • Grant. (Completed). Principal Applicant. Impact of auditor effort on restatement disclosure lag, President Research Seed Award. University of Regina. 5 000 $. (2015-2017)
  • Grant. (Completed). Principal Applicant. Detecting fraud using restatement information in the press release, Dean’s Research Grant. University of Regina. 4 940 $. (2015-2016)
  • Grant. (Completed). Board characteristics, auditor effort and restatement dark period, Dean's research grant. (2014-2015)
  • Grant. (Completed). Principal Applicant. Restatement Announcements in Press Release: Manipulation and Determinants, SSHRC General Research Grant President's Fund. The University of Regina. 5 000 $. (2013-2015)
  • Grant. (Completed). Principal Applicant. Auditor monitoring and restatement dark period, Dean’s research grant. University of Regina. 5 000 $. (2013-2014)
  • Grant. (Completed). Principal Applicant. CEO equity compensation and timing of earnings restatements, Dean’s research grant. University of Regina. 5 000 $. (2012-2013)
  • Grant. (Completed). SSHRC Cohort Development Grant. University of Regina. 500 $. (2013)

Publications

Articles de revue

  • BenYoussef, N., Soineus, W., Arroyo, P., and A. Perrier. (2024). Anonymization and data privacy at TEKAP. (Submitted).
  • BenYoussef, N., L. Bouslimi, and S. Khan. (2024). Navigating cost behavior during COVID-19 uncertainty: Financial flexibility, managerial traits, and government interventions. (Submitted).
  • BenYoussef, N. and P. Arroyo. (2024). What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure. Meditari Accountancy Research (ABDC ranking: A) DOI. (Published).
  • Tailab, M, BenYoussef, N., Al-Okaily, J. (2023). Firm performance as a mediator of the relationship between CEO narcissism and positive rhetorical tone. Journal of Financial Reporting and Accounting DOI. (Published).
  • Gianfelici, C, BenYoussef, N, Savioli, G. (2021). Exploring the going concern statement, readability and length cues as indicators of distress at Italian companies. Accounting in Europe (ABDC ranking: A) 325-352. DOI. (Published).
  • Al-Okaily, J, BenYoussef, N. (2020). Audit committee effectiveness and non-audit service fees: UK family firm context. Journal of International Accounting, Auditing and Taxation (ABDC ranking: A) 41 DOI. (Published).
  • Al-Okaily J, BenYoussef, N, Chahine, S. (2020). Economic bonding, corporate governance and earnings management: Evidence from UK publicly-traded family firms. International Journal of Auditing (ABDC ranking: A) 24 (2), 185-204. DOI. (Published).
  • BenYoussef, N, Drira, M. (2019). Auditor monitoring and restatement dark period. International Journal of Accounting and Information Management (ABDC ranking: B) 28 (1), 73-95. DOI. (Published).
  • BenYoussef, N, Khan S. (2018). Timing of earnings restatements: CEO equity compensation and market reaction. Accounting & Finance (ABDC ranking: A) 58 (2), 341-365. DOI. (Published).
  • BenYoussef, N, Khan S. (2017). Identifying fraud using restatement information. Journal of Financial Crime (ABDC ranking: B) 24 (4), 620-627. DOI. (Published).

Documents de travail

  • BenYoussef, N., and F. Moueffek. (2024). Building a crisis readiness framework to assess data privacy threats.
  • BenYoussef, N., Bouslima, L. Khan, S. (2024). Managers' expectations and cost behavior during COVID-19. 31 p.

Ressources en ligne

  • Busaba, W, BenYoussef, N, Khan, S. (2018). Poseidon Concepts Corporation: Boom to Bust. Case Study Number 9B18B001. Site Web.
  • BenYoussef, N, Busaba, W, Khan S. (2018). University of Regina Club: Financial Analysis. Case Study Number 9B18B016. Site Web.
  • Busaba, W, BenYoussef, N, Khan, S. (2014). Transfer Pricing at Cameco Corporation, Case Study Number 9B14B011_P. Site Web.

Articles de conférence

  • Rodrigue, E, BenYoussef, N. (2021). Les entreprises de cannabis canadiennes divulguent-elles de la responsabilité sociale dans les tweets?. Administrative Sciences Association of Canada.
  • Betchi, M, BenYoussef, N. (2021). Peut-on considérer le cannabis et le tabac sur la même échelle par rapport à la responsabilité sociétaled’entreprise ?. Administrative Sciences Association of Canada.
  • BenYoussef, N, Breton, G. (2012). Restatement announcements: Sincerity analysisthrough information manipulation theory. Administrative Sciences Association of Canada.

Autres contributions

Cours enseignés

  • Système d'Information Financière: Audit et Contrôle. DAT815. (2022-08-30).(3CR).
  • Introduction to General Accounting I. CTB 119. (2020-08-04 à 2020-12-20).(3CR).
  • Gestion de l’Information Financière : Aspects Techniques. CTB 304. (2019-09-01).(3CR).
  • Méthodes de Recherche Appliquée. CTB860. (2018-09-01).(3CR).
  • Cost Accounting. BUS388. (2018-01-08 à 2018-04-27).(3CR).
  • Managerial Accounting. BUS288. (2017-09-04 à 2017-12-20).(3CR).
  • Accounting for Managers. EMBA840. (2017-09-01 à 2017-12-20).(3CR).
  • Accounting Theory. BUS487. (2016-01-04 à 2016-04-29).(3CR).
  • Accounting for Managers. GBUS832. (2014-01-06 à 2015-04-25).(3CR).
  • Introduction to Financial Accounting. BUS285. (2013-01-07 à 2018-04-27).(3CR).

Présentations

  • (2024). Assessing Data Privacy Practices in Organizations: Insights and Challenges. Global Initiative for Governance and Sustainability. Hammamet, Tunisia
  • (2024). Navigating Cost Behaviour during Covid-19 Uncertainty: Financial Flexibility, Managerial Traits, and Government Interventions. American Accounting Association Annual Meeting. Washington, United States of America
  • (2024). Navigating Cost Behaviour during Covid-19 Uncertainty: Government Interventions and Managerial Traits. CPA Ontario Accounting and Accountability Research Centre's Distinguished Speaker. Ottawa, Canada
  • (2024). University of Regina Club: Marketing to the Rescue?. North America Case Research Association. Florida, United States of America
  • (2023). Corporate social responsibility and financial performance for Canadian cannabis companies. 10th Critical and Alternative Thinking in Governance. Barcelona, Spain
  • (2023). Cost Behavior Under Uncertainty: Evidence from the COVID 19 Pandemic. Accounting Seminar Speaker at HEC Montréal. Montréal, Canada
  • (2023). Cost Behavior Under Uncertainty: Evidence from the Covid-19 Pandemic. Research seminar at HEC Montreal. Montreal, Canada
  • (2023). What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure. British Accounting and Finance Association, Corporate Finance and Asset Pricing and the Northern Area Group. Dubai, United Arab Emirates
  • (2022). Audit committee gender diversity and timeliness of restated earnings disclosures. Financial Reporting and Business Communication Conference. Cagliari, Italy
  • (2022). Restatement announcement and board characteristics: Evidence from Canadian cross-listed firms. Annual Conference on Finance and Accounting. Prague, Czechia
  • (2022). What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure. 7th Qualitative Accounting Research Symposium. Guelph
  • (2021). Corporate social responsibility: Cannabis vs Tobacco. Administrative Sciences Association of Canada Conference. Montreal (virtual), Canada
  • (2021). Do Canadian cannabis companies disclose social responsibility in tweets?. Administrative Sciences Association of Canada Conference. Montreal (virtual), Canada
  • (2018). Audit committee effectiveness and non-audit service fees: UK family firm context. International Conference on Management, Leadership and Governance. Bangkok, Thailand
  • (2018). Audit committee effectiveness and non-audit service fees: UK family firm context. British Accounting and Finance Association. London, United Kingdom
  • (2017). Economic bonding, corporate governance and earnings management: Evidence from UK publicly-traded family firms. British Accounting and Finance Association. Edinburgh, United Kingdom
  • (2017). Economic bonding, corporate governance and earnings management: Evidence from UK publicly-traded family firms. American Accounting Association, Concurrent Session, Financial Accounting and Reporting Section. San Diego, United States of America
  • (2016). Young female audit committee members and timeliness of restated earnings disclosures. Annual International Conference on Accounting. Athens, Greece
  • (2015). Impact of auditor oversight on restatement disclosure lag. International Business Research. Toronto, Canada
  • (2015). Impact of auditor oversight on restatement disclosure lag. Annual Conference Financial Reporting and Business Communication. Bristol, United Kingdom
  • (2013). Lie to Us: Why companies are cheating in form 8k and press releases announcing restatement?. Canadian Academic Accounting Association. Montréal, Canada
  • (2012). CEO compensation and the timing of earnings restatements. Canadian Academic Accounting Association. Charlottetown, Canada
  • (2012). CEO compensation and the timing of earnings restatements. Administrative Sciences Association of Canada. St. John's, Canada
  • (2012). Restatement announcements: Sincerity analysis through the information manipulation theory. Canadian Academic Accounting Association. Charlottetown, Canada
  • (2012). Restatement announcements: Sincerity analysis through the information manipulation theory. St. John's, Canada