Associate Professor

Department: Finance and Accounting


Expertise liée aux objectifs de développement durable des Nations unies :

UN Sustainable logo 5 UN Sustainable logo 11 UN Sustainable logo 12 UN Sustainable logo 13


  • Financial Accounting
  • Management Accounting
  • Corporate Governance
  • Auditing


  • PhD in Accounting and Finance
  • MSc in International Accounting
  • BSc in Accounting

Research interests

  • Corporate Governance
  • Sustainability and Corporate Social Responsibility (CSR)
  • Corporate Reporting
  • Auditing
  • Emerging markets

Work experience

  • Associate Professor, Finance and Accounting Academic Area, Rennes School of Business (October 2022 – Present)
  • Visiting faculty, Adelaide Business School, Adelaide, Australia (May 2023)
  • Assistant Professor, Finance and Accounting Academic Area, Rennes School of Business (September 2017 – September 2022)
  • Senior Lecturer, Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia (March 2017 – August 2017)
  • Post doctorate Fellow, Faculty of Economics and Management Sciences, International Islamic University Malaysia (Sep 2016 – August 2017)
  • Senior Lecturer, Faculty of Business and Accountancy, Lincoln University College, Malaysia (Dec 2015 – February 2017)
  • Research Assistant, College of Business, Universiti Utara Malaysia (July 2012 – Dec 2015)

Academic background

  • Doctor of Philosophy, College of Business, University Utara Malaysia, Kedah, Malaysia (2015)
  • Certified Management Accountant (CMA), Institute of Management Accountants, Victoria, Australia (2012)
  • MSc in International Accounting, College of Business, University Utara Malaysia, Kedah, Malaysia (2010)
  • BSc in Commerce, Accounting Majoring, Sana’a University, Yemen (2006)

Honors and Awards

  • Geran Penjanaan – University Funding (MYR 10,000), Research and Innovation Management Centre, University Utara Malaysia (May 2016 – April 2017)
  • Research grant (MYR 10,000), OYA Graduate School of Business, University Utara Malaysia. (Jan 2013 – Dec 2015)
  • Scholarship for a PhD in Accounting from the Ministry of Higher Education, Yemen (USD$ 36,000) (July 2011 – June 2016)
  • Scholarship for an MSc in Accounting from the Ministry of Higher Education, Yemen (USD$ 27,000) (Jan 2008 – Dec 2010)

Intellectual contributions

Refereed Articles – Basic or Discovery Scholarship

  • Beyond external pressures: How work conditions harm employees’ social and environmental responsibilities (2024), Business Strategy and the Environment, With A Afshar Jahanshahi
  • Recession-proof marketing? Unraveling the impact of advertising efficiency on stock volatility (2024), International Review of Financial Analysis, With T Rasul
  • Green drives greenbacks: The impact of sustainable innovation on corporate cash holdings in BRICS nations (2024), Journal of Cleaner Production, With U Farooq, J Dai
  • The impact of economic policy uncertainty on corporate innovation in China: the role of family ownership and political connections (2023), Applied Economics, With SS Mirza, T Ahsan, MA Majeed, F Muhammad 
  • Does eco-innovation foster or hinder environmental performance? Recent evidence from Europe (2023), International Journal of Green Energy, With T Ahsan, MA Qureshi, AA Gull
  • Corporate social responsibility and firm market performance: the role of product market competition and firm life cycle (2022), Asian Review of Accounting, With R Al-Dhamari, O Al Farooque, E Moses
  • Institutional environment, the ultimate controller’s characteristics and CSR disclosure in China (2022), Managerial and Decision Economics, With Bin-Feng, Mirza, T Ahsan, AA Gull
  • Corporate Social Responsibility and Firm-Value: The Role of Sensitive Industries and CEOs Power in China (2022), Applied Economics, With Tanveer Ahsan, Sultan Sikandar
  • Economic policy uncertainty and sustainable financial growth: Does business strategy matter? (2022), Finance Research Letters, With Tanveer Ahsan, Sultan Sikandar Mirza
  • Modelling the impact of audit/remuneration committee overlap on debtholders’ perceptions of accounting information quality: The role of CEO power (2022), International Journal of Finance & Economics, With Al-Dhamari and Abdulsalam Alquhaif
  • How to deal with policy uncertainty to attain sustainable growth: the role of corporate governance (2021), Corporate Governance, The International Journal of Business in Society, With Tanveer Ahsan, Mirza, Bin-Feng, Rao
  • Board independence tenure and real earnings management: accretive share buyback activities in Malaysia (2021), International Journal of Business Governance and Ethics, With Abdulsalam Alquhaif, Rohaida Abdul Latif, Sitraselvi Chandren
  • The impact of board independence and foreign ownership on financial and social performance of firms: evidence from the UAE (2020), Journal of Applied Accounting Research, With R Al-Dhamari, Jalan, Afshar Jahanshahi
  • The role of corporate governance strength in crisis and non-crisis times (2018), Applied Economics, With Ku Ismail, Al-Dhamari
  • Investment opportunities, corporate governance quality, and firm performance in the UAE (2020), Journal of Accounting in Emerging Economies, With Ku Ismail, Tanveer Ahsan, Alquhaif
  • Split-share reforms and capital structure adjustment in China: a dynamic panel fractional estimation (2020), Journal of Economic Studies, With T Ahsan, SS Mirza
  • Women on audit committees and the relationship between related party transactions and earnings management (2020), Strategic Change, With Jalan, Badrinath
  • Sustainable development in Iran post‐sanction: Embracing green innovation by small and medium‐sized enterprises (2020), Sustainable Development, With Afshar Jahanshahi, Gharleghi
  • Audit management, need for closure and detection of misstatements (2019), Journal of Accounting in Emerging Economies, With Afshar, Pourheidari
  • Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms (2019), Cogent Business & Management, With Merle, Tanveer Ahsan
  • Related party transactions and audit fees: the role of the internal audit function (2018), Journal of Management & Governance, With R Al-Dhamari, Ku Ismail, Haji Ismail
  • Are audit committee characteristics important to the internal audit budget in Malaysian firms (2018), Contaduría y administración, With Al-Dhamari, Almagdoub
  • Board diversity and corporate payout policy: Do free cash flow and ownership concentration matter? (2016), Corporate Ownership and Control, With R Al-dhamari, Ku Ismail
  • Firm characteristics and corporate social responsibility disclosure in Saudi Arabia (2016), International Business Management, With Al-dhamari

Refereed Proceedings

Discipline-Based Scholarship

  • AL-Dhamari, R., Alquhaif, A., & Al-Gamrh, B. (2020). Membership Overlaps in Board Committees, CEO Power, and Cost of Debt. The Academy of Management Proceedings.
  • Al-Gamrh, Bakr Ali. Board Independence Tenure and Real Earnings Management: Accretive Share Buyback Activities in Malaysia. In: 8th Applied Financial Modelling Conference, Istanbul, Turkey, April 2019
  • Al-Gamrh, Bakr Ali. Can corporate governance quality improve the impact of investment opportunities on firm performance? In: 22nd Financial Reporting and Business Communication Conference, Bristol, United Kingdom, July 2018
  • Al-dhamari, R., & Al-Gamrh, Bakr, (2016) Audit Committee Characteristics and Internal Audit Budget: Malaysian Evidence. Paper presented at the Workshop of Corporate Accountability: Major Actors, Innovative Instruments and Performance”, Paris, November 24, 2016 at ISTEC (France).
  • Al-dhamari, R., Al-Gamrh, Bakr & Ku Ismail, K. N (2015). Do Internal audit Function Attribute Audit fees? Evidence from Related Party Transactions in Malaysia. 2nd International Conference on Modern Research in Management, Economic and Accounting, Intercontinental Hotel, Kuala Lumpur, Malaysia (2015)
  • Bakr Al-gamrh, and Ku Nor Izah Ku Ismail. Corporate Governance and Firm Performance in the UAE, International Conference on Financial and Actuarial Engineering, World Academy of Science, Holiday Inn Wembley, London (2015)
  • Bakr Al-gamrh, and Ku Nor Izah Ku Ismail. The Influence of Corporate Governance Strength on the Symptoms of the Financial Crisis, workshop of FTAs in a changing landscape of global governance, Keele University, the UK (2015)
  • Bakr Al-gamrh, and Ku Nor Izah Ku Ismail. Leverage, Risk and the Role of Corporate Governance Strength during Crisis and Non-Crisis Times, Fourth IIFT Conference on Empirical Issues in International Trade and Finance, the Indian Institute of Foreign Trade, New Delhi, India (2014)
  • Bakr Al-gamrh. The Influence of Corporate governance on firm performance, 7th Symposium on Business Postgraduate Research, UUM (2011)