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Associate Professor

Dr. Rabih Nehme


Rabih Nehme is an Associate Professor of Accounting. He is a Certified Public Accountant and an active licensed member of the American Institute of Certified Public Accountants (AICPA). He holds a Ph.D. in Accounting from the University of Durham.

Dr. Nehme started his academic career at the Lebanese American University (LAU) where he finished his B.S. in Business Accounting in 2001 and MBA in 2004 and resigned as a tenured Associate Professor and the Director of the MBA program. He had begun his professional career at KPMG and PricewaterhouseCoopers (PwC). He has been involved in different assurance, audit and review assignments in the Eurozone and the Middle East.

Currently he is the Chairman of the Accounting and Finance Department at King Fahd University of Petroleum and Minerals.

On an executive level, Dr. Nehme is Chair of Audit committee at Royal Financials S.A.L. A leading financial institution with branches in Lebanon, Cyprus and Australia.


Association of Chartered Certified Accountants – London, UK
Certificate in International Financial Reporting (CertIFR), 2016

Durham University – Durham, UK

Ph.D. majoring in Accounting, 2013

New Hampshire Board of Accountancy – USA
Certified Public Accountant (CPA) [active license], 2006

Lebanese American University – Beirut, Lebanon
Master of Business Administration, 2004

Lebanese American University – Beirut, Lebanon
B.S. Business majoring in Accounting, 2001


Auditor’s Behaviour

Time pressures

Corporate Governance (CSR and ESG)

Audit Quality

Gender and Culture behavioral differences

Recent Research

Nehme, R., Alkhoury, C., and ALHarbi, A. (2022) Stimulants of Behavioural Change: Accounting Education Schism and Gender, Accounting Research Journal, 35(5), 698-720

Khalil, S. and Nehme, R. (2021) Performance evaluations and auditors’ behavior under Time Pressure: A gender and culture comparative study, Meditari Accountancy Research, Accepted

Jizi, M, Nehme, R., Melhem, C. (2021) Board gender diversity and firms’ social engagement in the Gulf Cooperation Council (GCC) countries, Equality, Diversity and Inclusion: An International Journal, 41(2), 186-206

Nehme, R., Michael, A., and Haslam, J. (2021), The Impact of Time Budget and Time Deadline Pressures on Audit Behaviour: UK Evidence, Meditari Accountancy Research, 30(2), 245-266

Nehme, R., Michael, A., and Kozah, C. E. (2020), Performance Appraisal and Premature Sign-offs and Underreporting of Chargeable Time of External Auditors – Internal benchmarking of Experience and Gender,Benchmarking: An International Journal, 28(4): 1319-1334. 

Nehme, R., Michael, A., and Haslam, J. (2020), Directors’ Monitoring Role, Ownership Concentration and Audit fees, Australasian Accounting, Business and Finance Journal, 14(5), 3-25

Nehme, R., AlKhoury, C., and Al Mutawa, A. (2019), Evaluating the Performance of Auditors: A Driver or a Stabilizer of Auditors’ Behavior. International Journal of Productivity and Performance Management, 69(9), 1999-2019.

El Haddad, R., Karkoulian, S., Nehme, R., (2019), 360-degree Feedback Appraisal System, Organizational Justice, and Sustainability: A Multi-group Analysis of Gender and Managerial Level Differences, International Journal of Organizational Analysis, 27(3), 712-728. 

Nehme, R. and Jizi, M., (2018), The Efficiency of Corporate Boards and Firms’ Audit Fees, The Case of the FTSE Financial Institutions, Pacific Accounting Review Journal, 30(3), 297-317.

Jizi, M. and Nehme, R., (2018), Board Monitoring, Audit Fees and Chair Dual Role Impact, Managerial Auditing Journal, 33(2), 217-243.

Nehme, R., (2017), Performance Evaluation of Auditors-A Constructive or a Destructive Tool of Audit Output, Managerial Auditing Journal, 32(2), 215-231.

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