Dr. Khaldoon Albitar is an Associate Professor of Accounting and Finance at the KFUPM Business School. Prior to joining KFUPM, he was a Senior Lecturer (Associate Professor) at the Adam Smith Business School, University of Glasgow (UK), a Russell Group university, where he also served as Deputy Cluster Lead for the Accounting Group. Previously, he was a Senior Lecturer and Programme Leader at the University of Portsmouth (UK).

Dr. Albitar is a Certified Public Accountant (CPA Australia) and a Fellow of the Higher Education Academy (FHEA), UK. His research focuses on sustainability accounting, ESG reporting, corporate governance, climate change and carbon reporting, biodiversity reporting, cybersecurity reporting, corporate eco-innovation, integrated reporting, and textual analysis in accounting and finance research. His work has been published in internationally recognised journals, including Research Policy (ABS 4; Q1), Business Strategy and the Environment (ABS 3; Q1), Technological Forecasting and Social Change (ABS 3; Q1), Journal of Environmental Management (ABS 3; Q1), Review of Quantitative Finance and Accounting (ABS 3; Q2), Journal of Accounting Literature (ABS 3; Q2), International Journal of Accounting (ABS 3; Q2) and International Journal of Finance & Economics (ABS 3; Q1), among others.

Dr. Albitar also holds several editorial positions with internationally ranked journals, including Associate Editor of Business Strategy and the Environment (ABS 3; Q1), Corporate Governance: The International Journal of Business in Society (ABS 2; Q2), Journal of Applied Accounting Research (ABS 2; Q1), Journal of Financial Reporting and Accounting (Q1), as well as Regional Editor – Asia for the International Journal of Accounting, Auditing and Performance Evaluation (ABS 2). He has also secured competitive research funding and served as Principal Investigator (PI) on funded projects supported by organisations including the British Academy.

Ph.D Zhongnan University of Economics and Law (China)

Corporate Narrative Reporting
Sustainability accounting
Climate change reporting
ESG Reporting
Corporate governance
Textual analysis in accounting

Albitar, K., & Gerged, A. M. (2026). Global energy corporations and climate change: The role of formal and informal institutions in shaping climate change risk disclosure. Business Strategy and the Environment. (ABS *), SJR Q1.

Peng, Z., Deng, B., Huang, K., & Albitar, K. (2026). Managerial Overconfidence and Corporate Green Innovation: Substantive or Strategic Innovation? Corporate Social Responsibility and Environmental Management. SJR Q1.

Albitar, K., Wang, Y., & Abdo, H. (2026). The Impact of ESG Decoupling and the Role of Green Innovation on Reputational Risk: Evidence From the Global Consumer Industry. Business Strategy and the Environment. (ABS 3*), SJR Q1.

Wadi, R., Albitar, K., & Hussainey, K. (2026). Determinants of corporate innovation disclosure: UK evidence. International Journal of Disclosure and Governance, 1–17. (ABS 2*), SJR Q2.

Zhong, W., Xu, W., Han, M., Zhong, J., & Albitar, K. (2026). Driving ESG excellence: Analysing China’s green finance policy with double/debiased machine learning. International Journal of Finance & Economics, 31(1), 1333–1346. 3 (ABS), SJR Q1.

Hassan, M. K., Lahyani, F. E., & Albitar, K. (2026). Beyond quotas: how ESG disclosure and critical mass of female directors shape firm value in France. Journal of Applied Accounting Research, 27(1), 64–85. (ABS 2*), SJR Q1.

Zhang, Q., Albitar, K., Zhang, H., & Han, M. (2026). Bottom-up green spillovers: how corporate ESG drives green transformation in supply chains. Applied Economics, 1–18. SJR Q2.

Albitar, K., Hussainey, K., El-Masry, A. A., & Al Lawati, H. (2025). The nexus between governance quality, modern slavery disclosure and corporate financial performance. Journal of Accounting Literature. (ABS 3*), SJR Q2.

Al-Shaer, H., Albitar, K., Derouiche, I., & Hussainey, K. (2025). The role of CEO power and audit committees in cybersecurity risk management. International Journal of Accounting. (ABS 3*), SJR Q2.

Alokla, J., Tzouvanas, P., & Albitar, K. (2025). Does climate change risk impact insurance credit risk? Cross country evidence. Business Strategy and the Environment. (ABS 3*), SJR Q1.

Huang, Y., Zhou, Q., Yang, C., & Albitar, K. (2025). The relationship between FinTech and energy markets in China. Technological Forecasting and Social Change, 217, 124188. (ABS 3*), SJR Q1.

Monjed, H., Hussainey, K., & Albitar, K. (2025). The Impact of COVID-19 Disclosures on Information Asymmetry: Evidence from the United Kingdom. Journal of Accounting Literature. (ABS 3*), SJR Q2.

Hassanein, A., & Albitar, K. (2025). An inverted U-shaped relationship between reporting risk information and corporate value: evidence from the UK. Review of Managerial Science, 19(9), 2833–2866. SJR Q1.

Wang, C. A., Wang, L., Zhao, S., Yang, C., & Albitar, K. (2024). The impact of Fintech on corporate carbon emissions: Towards green and sustainable development. Business Strategy and the Environment, 33(6), 5776–5796. (ABS 3*), SJR Q1.

Al-Shaer, H., Albitar, K., & Hussainey, K. (2024). Corporate accountability for human rights: Evidence from conflict mineral ratings. Business & Society, 63(8), 1887–1936. (ABS 3*), SJR Q1.

Al-Shaer, H., Liu, Y. S., & Albitar, K. (2024). Driving businesses towards a better climate: Macro and micro mechanisms to protect the planet. Business Strategy and the Environment, 33(3), 1810–1833. (ABS 3*), SJR Q1.

Yang, R., Wu, J., Yang, C., & Albitar, K. (2024). Far-sighted through mitigating risk: Directors and officers liability insurance and corporate ESG performance. International Review of Financial Analysis, 96, 103719. (ABS 3*), SJR Q1.

Albitar, K., Nasrallah, N., Hussainey, K., & Wang, Y. (2024). Eco-innovation and corporate waste management: The moderating role of ESG performance. Review of Quantitative Finance and Accounting, 1–25. (ABS 3*), SJR Q2.*

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. (ABS 3*), SJR Q2.

Hamade, M., Hussainey, K., & Albitar, K. (2024). Corporate reporting through social media: a comprehensive literature review. Journal of Accounting Literature. (ABS 3*), SJR Q2.

Albitar, K., Al-Shaer, H., & Liu, Y. S. (2023). Corporate commitment to climate change: The effect of eco-innovation and climate governance. Research Policy, 52(2), 104697. (ABS 4*), SJR Q1.

Albitar, K., Borgi, H., Khan, M., & Zahra, A. (2023). Business environmental innovation and CO₂ emissions: The moderating role of environmental governance. Business Strategy and the Environment. (ABS 3*), SJR Q1.

Al-Shaer, H., Albitar, K., & Liu, J. (2022). CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting. (ABS 3*), SJR Q2.

Albitar, K., Abdoush, T., & Hussainey, K. (2022). Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? International Journal of Finance & Economics. (ABS *), SJR Q1.
Gerged, A. M., Yao, S., & Albitar, K. (2022). Board composition, ownership structure and financial distress: insights from UK FTSE 350. Corporate Governance: The International Journal of Business in Society, 23(3), 628–649. (ABS 2*), SJR Q2.

Alkaraan, F., Albitar, K., Hussainey, K., & 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. (ABS 3*), SJR Q1.

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 & Information Management, 29(3), 410–428. (ABS 2*), SJR Q1.
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 & Economics. (ABS 3*), SJR Q1.

Karim, A. E., Albitar, K., & Elmarzouky, M. (2021). A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance. Journal of Environmental Management, 290, 112581. (ABS *), SJR Q1.

Yamani, A., Hussainey, K., & Albitar, K. (2021). The impact of financial instruments disclosures on the cost of equity capital. International Journal of Accounting & Information Management. (ABS 2*), SJR Q1.*