Habiba Al-Shaer is currently a Professor in Accounting at Stirling Management School (SMS), University of Stirling. Prior to joining SMS, she was a Senior Lecturer of Accounting at Newcastle University Business School. She holds a PhD in Accounting from Durham University Business School, Durham University, UK, and an MSc in Financial Services and Banking from Suffolk University, Boston, United States (Fulbright Scholarship).
Habiba is an established researcher in the field of sustainability accounting and corporate governance. Her research deals with business reporting, auditing, and corporate governance from a sustainable perspective (environment, social, & governance). She has published in world-leading and internationally recognised academic journals, including Research Policy, Journal of Business Ethics, International Review of Financial Analysis, the International Journal of Accounting, Business Strategy and the Environment, Review of Quantitative Finance and Accounting, International Journal of Finance and Economics, and Journal of Environmental Management. Her articles were well received by readers and top cited in top-tier peer-reviewed academic journals such as the International Journal of Accounting (TIJA) and Australian Accounting Review (AAR)
Habiba takes editorial responsibilities. She is an Editorial Advisory Board member of the Journal of Accounting and Organisational Change and an Editorial Board member of Frontiers in Sustainability. She was the Lead Guest Editor for Sustainability. Special issue on Sustainability Accounting in the Global Context. She is an Ad-hoc reviewer for the Journal of Business Ethics; the International Journal of Accounting; Journal of Applied Accounting Research; Sustainability Accounting, Management and Policy Journal; International Review of Financial Analysis; Business and Society Review; Journal of Accounting in Emerging Economies; Managerial Auditing Journal; and Sustainability.
Habiba has demonstrated strong leadership and management skills in securing external funding from international higher education institutions such as King Abdulaziz University and Prince Sattam Bin Abdulaziz University in Saudi Arabia. She helps facilitate valuable collaborations with researchers from these institutions and provides research outcomes.
Habiba’s specialist areas of teaching include sustainability accounting, financial accounting, and corporate governance. She has also supervised master’s and PhD students. She is willing to consider PhD applications from potential students in the broad areas of sustainability accounting and corporate governance.
I am an established researcher in the field of sustainability accounting and corporate governance. My work deals with business reporting, auditing, and corporate governance from a sustainable perspective (environment, social, & governance).
Article
CEO gender, critical mass of board gender diversity, and ESG performance: UK evidence
Al-Shaer H, Zaman M & Albitar K (2024) CEO gender, critical mass of board gender diversity, and ESG performance: UK evidence. Journal of Accounting Literature.
Article
Corporate Accountability for Human Rights: Evidence from Conflict Mineral Ratings
Al-Shaer H, Albitar K & Hussainey K (2024) Corporate Accountability for Human Rights: Evidence from Conflict Mineral Ratings. Business and Society.
Article
Sustainable products and audit fees: empirical evidence from western European countries
Al Ani MK, ALshubiri F & Al-Shaer H (2024) Sustainable products and audit fees: empirical evidence from western European countries. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-03-2023-0131
Article
The impact of internal governance mechanisms on environmental performance of Saudi firms
Alwadani N, Al-Shaer H & Khaldoon A (2024) The impact of internal governance mechanisms on environmental performance of Saudi firms. International Journal of Accounting and Information Management, 32 (1), pp. 40-57. https://doi.org/10.1108/IJAIM-04-2023-0084
Editorial
Sustainability Accounting in the Global Context
Al-Shaer H, Albitar K & Li Z (2023) Sustainability Accounting in the Global Context. Sustainability. https://www.mdpi.com/si/135427
Article
Public governance, corporate governance, and excessive ESG
Kuzey C, Al-Shaer H, Karaman A & Uyar A (2023) Public governance, corporate governance, and excessive ESG. Corporate Governance, 23 (7), pp. 1748-1777. https://doi.org/10.1108/CG-01-2023-0028
Article
Do foreign directors reinforce better waste management? The moderating role of eco-innovation
Uyar A, Al-Shaer H, Kuzey C & Karaman A (2023) Do foreign directors reinforce better waste management? The moderating role of eco-innovation. Business Strategy and the Environment. https://doi.org/10.1002/bse.3589
Article
Driving businesses towards a better climate: Macro and micro mechanisms to protect the planet
Al-Shaer H, Liu S & Khaldoon A (2023) Driving businesses towards a better climate: Macro and micro mechanisms to protect the planet. Business Strategy and the Environment. https://doi.org/10.1002/bse.3575
Article
Al-Shaer H, Uyar A, Kuzey C & Karaman A (2023) Do shareholders punish or reward excessive CSR engagement? The moderating effect of cash flow and firm growth. International Review of Financial Analysis, 88, Art. No.: 102672. https://doi.org/10.1016/j.irfa.2023.102672
Article
Corporate strategy, board composition, and firm value
Al-Shaer H, Kuzey C, Uyar A & Karaman A (2023) Corporate strategy, board composition, and firm value. International Journal of Finance and Economics. https://doi.org/10.1002/ijfe.2827
Article
CEO power and CSR‑linked compensation for corporate environmental responsibility: UK evidence
Al-Shaer H, Albitar K & Liu J (2023) CEO power and CSR‑linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting, 60, pp. 1025-1063. https://doi.org/10.1007/s11156-022-01118-z
Article
Corporate Commitment to Climate Change: The Effect of Eco-Innovation and Climate Governance
albitar K, Al-Shaer H & Liu S (2023) Corporate Commitment to Climate Change: The Effect of Eco-Innovation and Climate Governance. Research Policy, 52 (2), Art. No.: 104697. https://doi.org/10.1016/j.respol.2022.104697
Article
Macro Uncertainty Impacts on ESG Performance and Carbon Emission Reduction Targets
Alandejani M & Al-Shaer H (2023) Macro Uncertainty Impacts on ESG Performance and Carbon Emission Reduction Targets. Sustainability, 15 (5), Art. No.: 4249. https://doi.org/10.3390/su15054249
Article
What do Audit Committees do? Transparency and Impression Management
Al-Shaer H, Malik MF & Zaman M (2022) What do Audit Committees do? Transparency and Impression Management. Journal of Management and Governance, 26, pp. 1443-1468. https://doi.org/10.1007/s10997-021-09591-9
Article
Al-Shaer H & Hussainey K (2022) Sustainability reporting beyond the business case and its impact on sustainability performance: UK evidence. Journal of Environmental Management, 311, Art. No.: 114883. https://doi.org/10.1016/j.jenvman.2022.114883
Article
Creating Sustainability Reports that Matter: an investigation of factors behind the narratives
Al-Shaer H, Albitar K & Hussainey K (2022) Creating Sustainability Reports that Matter: an investigation of factors behind the narratives. Journal of Applied Accounting Research, 23 (3), pp. 738-763. https://doi.org/10.1108/JAAR-05-2021-0136
Article
Audit committee disclosure tone and earnings management
Al-Shaer H & Zaman M (2021) Audit committee disclosure tone and earnings management. Journal of Applied Accounting Research, 22 (5), pp. 780-799. https://doi.org/10.1108/JAAR-12-2020-0243
Article
Albitar K, Al-Shaer H & Elmarzouky M (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. https://doi.org/10.1108/IJAIM-01-2021-0020
Article
Saha AK, Al-Shaer H, Dixon R & Demirag I (2021) Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions. Australian Accounting Review, 31 (2), pp. 79-107. https://doi.org/10.1111/auar.12324
Article
Al-Shaer H (2020) Sustainability reporting quality and post-audit financial reporting quality: Empirical evidence from the UK. Business Strategy and the Environment, 29 (6), pp. 2355-2373. https://doi.org/10.1002/bse.2507
Book Chapter
Kamla R, Al-Shaer H, Gallhofer S & Haslam J (2019) The accountancy profession and emerging economies: reflections on the case of Syria at the margins of the global order. In: Weetman P & Tsalavoutas I (eds.) Routledge Companion to Accounting in Emerging Economies. Abingdon, UK: Routledge. https://www.routledge.com/The-Routledge-Companion-to-Accounting-in-Emerging-Economies/Weetman-Tsalavoutas/p/book/9780815356202
Article
CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK
Al-Shaer H & Zaman M (2019) CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK. Journal of Business Ethics, 158, pp. 233-252. https://doi.org/10.1007/s10551-017-3735-8
Article
Al-Shaer H & Harakeh M (2019) Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism. The International Journal of Accounting, 55 (1). https://doi.org/10.1142/S109440602050002X
Article
Do environmental-related disclosures help enhance investment recommendations? UK-based evidence
Al-Shaer H (2018) Do environmental-related disclosures help enhance investment recommendations? UK-based evidence. Journal of Financial Reporting and Accounting, 16 (1), pp. 217-244. https://doi.org/10.1108/JFRA-03-2016-0020
Article
Credibility of sustainability reports: The contribution of audit committees
Al-Shaer H & Zaman M (2018) Credibility of sustainability reports: The contribution of audit committees. Business Strategy and the Environment, 27 (7), pp. 973-986. https://doi.org/10.1002/bse.2046
Article
Al-Shaer H, Salama A & Toms S (2017) Audit Committees and Financial Reporting Quality: Evidence from UK Environmental Accounting Disclosures. Journal of Applied Accounting Research, 18 (1), pp. 2-21. https://doi.org/10.1108/JAAR-10-2014-0114
Other
Al-Shaer H & Hoepner A (2017) Meta-Analyses of the corporate social and financial performance link: mighty evidence or messy vote counts?. 29th International Congress on Social and Environmental Accounting Research 2017, University of St Andrews, Scotland, University of St Andrews, Scotland, 21.08.2017-23.08.2017.
Article
Board gender diversity and sustainability reporting quality
Al-Shaer H & Zaman M (2016) Board gender diversity and sustainability reporting quality. Journal of Contemporary Accounting & Economics, 12 (3), pp. 210-222. https://doi.org/10.1016/j.jcae.2016.09.001
Conference Proceeding
Audit committees and the demand for sustainability reporting assurance
Al-Shaer H & Zaman M (2016) Audit committees and the demand for sustainability reporting assurance. In: Audit & Assurance Conference, Said Business School, Oxford University, 05.05.2016-06.05.2016. Oxford.
Conference Proceeding
Corporate Governance Monitoring Effects on Corporate Environmental Responsibility
Al-Shaer H (2013) Corporate Governance Monitoring Effects on Corporate Environmental Responsibility. In: EAA Annual Congress, Paris, France, 06.05.2013-08.05.2013.
