Amel HAMROUNI
Research Active Faculty - Associate Professor
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Pôle
Finance Academic Department -
Domaines d'enseignement
Financial Statement Analysis, Corporate Finance, International Accounting, Financial accounting -
Campus
Tours -
Langue(s) parlée(s)
French, Arabic, English -
Domaines de recherche
Corporate Governance, Financial Markets, Corporate Social Responsibility (CSR), Sustainability Reporting
Biographie
Dr. Amal Hamrouni Jaouadi holds a PhD in Management Sciences with a specialization in Finance, obtained jointly from the University of Perpignan Via Domitia (France) and the University of Sousse (Tunisia) in 2013. She also holds a Research Master’s degree in Finance and International Trade (2008) and a Bachelor's degree in Finance (2005) from the Higher Institute of Management (Tunisia).
Currently an Associate Professor within the Finance Department at Excelia Business School, Dr. Hamrouni Jaouadi teaches Financial Accounting, International Accounting, Financial Statement Analysis, and Corporate Finance for both undergraduate and postgraduate students. Before joining Excelia Business School in 2013, as an Assistant Professor, she held teaching positions at the University of Perpignan (France) and the Higher Institute of Applied Sciences and Technology (Tunisia).
Her research interests include corporate governance, corporate social responsibility (CSR), sustainability reporting, and financial markets. Her work has been published in peer-reviewed academic journals and presented at leading international conferences (AFFI, EURAM, CIG, AFC, ADERSE,etc.). Deeply involved in academic life, she actively contributes to the organization of scholarly events (conferences, workshops, and roundtables) related to her areas of expertise and serves regularly as a reviewer for international academic journals. She has also supervised numerous student theses on topics including CSR, corporate governance, green finance, and fintech.
Dr. Hamrouni Jaouadi is a member of the French Finance Association (AFFI), the International Corporate Governance Association (CIG), and the Francophone Accounting Association (AFC).
2026
Qualification to Direct Research, Management Sciences, Université de Lille, France
2013
PhD in Management Sciences, IAE de Perpignan / ISG de Sousse
2008
Research master in Finance and International Business, Higher Institute of Management
2026
Responsable du Domaine d'Expertise Finance Durable, Membre du Comité de Pilotage de la Recherche, Excelia, La Rochelle, France
2015
Research Active Faculty - Associate Professor, Excelia, La Rochelle, France
2013-2015
Research Active Faculty - Assistant Professor
2010-2012
Temporary Lecturer and Research Assistant, Institute of Business Administration , , France
2009-2010
Doctoral Research Follow (Allocataire de Recherche), Institute of Business Administration ,
Journal articles
HAMROUNI, A., YAO, K., TONDÉ, W. D. (2026). Foreign Direct Investment and Innovation in European Regions: The Moderating Role of Institutional Quality. Review of Economic Analysis.
LAKHAL, F., HAMROUNI, A., JILANI, I., MAHJOUB, I., BENKRAIEM, R. (2024). The power of inclusion: Does leadership gender diversity promote corporate and green innovation? Research in International Business and Finance, 67, 102128. doi:10.1016/j.ribaf.2023.102128.
KUZEY, C., UYAR, A., HAMROUNI, A., KARAMAN, A. S. (2024). Social reputation, loan contracting, and governance mechanisms. International Journal of Accounting & Information Management. doi:10.1108/IJAIM-12-2023-0321.
KHENISSI, M., HAMROUNI, A., BEN FARHAT, N. (2024). Do independent directors inform the share of criteria in executive compensation? Moderating effect of gender diversity. Business Ethics, the Environment & Responsibility. doi:10.1111/beer.12712.
KHENISSI, M., HAMROUNI, A., BEN FARHAT, N. (2024). L’influence de la présence des femmes au sein du conseil d’administration sur l’intégration des critères RSE dans la rémunération des dirigeants : cas des sociétés de SBF 120. Revue de Gestion des Ressources Humaines, n° 133 (3), 3-25. doi:10.3917/grhu.133.0003.
KHENISSI, M., BEN FARHAT, N., HAMROUNI, A. (2024). L'influence des administratrices indépendantes sur l'intégration des critères RSE dans la rémunération des dirigeants: rôle modérateur de la structure de propriété. Recherches en Sciences de Gestion (n°164), pp. 323-353.
HAMROUNI, A., UYAR, A., GERGED, A. M., KARAMAN, A. S. (2024). CSR awarding: A test of social reputation and impression management. International Review of Economics & Finance, 96 (103706). doi:https://doi.org/10.1016/j.iref.2024.103706.
TOUMI, K., HAMROUNI, A. (2023). Islamic corporate governance quality and value relevance of accounting information in Islamic banks. Journal of Financial Reporting and Accounting. doi:10.1108/JFRA-04-2023-0183.
HAMROUNI, A., KHENISSI, M., TOUMI, N. (2022). Executive compensation indexed to corporate social responsibility and firm performance: Empirical evidence from France. Finance Research Letters, 50 (103213). doi:https://doi.org/10.1016/j.frl.2022.103213.
HAMROUNI, A., UYAR, A., KUZEY, C., BOUSSAADA, R. (2021). The link between institutional quality, ethical behaviors of firms, and market regulations on stock market developments. Managerial and Decision Economics. doi:https://doi.org/10.1002/mde.3288.
HAMROUNI, A., BOUATTOUR, M., TOUMI, N., BOUSSAADA, R. (2021). Corporate social responsibility disclosure and information asymmetry: does boardroom attributes matter?.. Journal of Applied Accounting Research.
HAMROUNI, A., UYAR, A., KARAMAN, A. S., KUZEY, C. (2021). The Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry? .. Tourism Economics.
HAMROUNI, A., BENKRAEIM, R., UYAR, A., MILOUDI, A. (2020). Boardroom attributes and trade credit under different ownership structures.. Strategic Change, 29 (3), 407-410. doi:https://doi.org/10.1002/jsc.2338.
HAMROUNI, A., JIRAPORN, P., BOUATTOUR, M., UYAR, A. (2019). Does board gender diversity influence dividend policy?. Evidence from France. Economics Bulletin, 39 (4), 2942-2954.
HAMROUNI, A., UYAR, A., BOUSSAADA, R. (2019). Are corporate social responsibility disclosures relevant for lenders? Empirical evidence from France. Management Decision, 58 (2), 267-279. doi:https://doi.org/10.1108/MD-06-2019-0757.
HAMROUNI, A., BOUSSAADA, R., BENFARHAT TOUMI, N. (2019). Corporate social responsibility disclosure and debt financing. Journal of Applied Accounting Research, 20 (4), pp. 394-415.
UYAR, A., R.BENKRAIEM, A.HAMROUNI, A.MILOUDI, "Access to finance for French firms: do boardroom attributes matter?", Economics Bulletin, July 2018, vol. 38, no. 3, pp. 1267-1278
KARMANI, M., HAMROUNI, A., BEN KRAIEM, R. (2017). Voluntary information disclosure and sell-side analyst coverage intensity. Review of Accounting and Finance, 16 (2), pp. 260-280.
HAMROUNI, A., BEN KRAEIM, R., LAKHAL , F., TOUMI , N. (2017). Board independence, gender diversity and CEO compensation. Corporate Governance: The International Journal of Business in Society , 17 (5), 845-860. doi:https://doi.org/10.1108/CG-02-2017-0027.
HAMROUNI, A., N.TOUMI, R.BENKRAIEM, "Board director disciplinary and cognitive influence on corporate value creation", Corporate Governance, June 2016, vol. 16, no. 3, pp. 564-578
HAMROUNI, A., BOUBAKER, S., LIANG, Q.-B. (2015). Corporate governance, voluntary disclosure, and firm information environment. Journal of Applied Business Research, 31 (1), 89-102.
HAMROUNI, A., A.MILOUDI, R.BENKRAIEM, "How does corporate voluntary disclosure affect asymmetric information and adverse selection?", Corporate Ownership & Control, 2015, vol. 12, no. 2, pp. 419-431
HAMROUNI, A., A.MILOUDI, R.BENKRAIEM, "Signaling firm performance through corporate voluntary disclosure", Journal of Applied Business research, 2015, vol. 31, no. 2, pp. 609-620
HAMROUNI, A., BOUBAKER, S., BARROS, C. (2013). Corporate governance and voluntary disclosure in France. Journal of Applied Business Research, 29 (2), 561-577.
HAMROUNI, A. (2012). The extent of voluntary information in the annual report and the share price volatility: application of DEA and SFA on the French market. Journal of Modern Accounting and Auditing, 8 (7), pp. 951-966.
Proceedings from scholarly meetings
HAMROUNI, A., BEN FARHAT, N., KHENISSI, M., MAHJOUB, I. (2024). Intégration des critères RSE dans la rémunération des dirigeants et performance de l’entreprise : le rôle modérateur des caractéristiques du conseil d’administration. Conférence Internationale de Gouvernance. Lille: Conférence Internationale de Gouvernance .
HAMROUNI, A., TOUMI, K. (2023). Islamic corporate governance and value relevance of accounting information: do external and internal Shari'ah governance matter? 3rd Accounting And Accountability in Emerging Markets. Southampton: Accounting and Accountability in Emerging Markets.
HAMROUNI, A., KHENISSI, M., TOUMI, N. (2022). L'influence de la représentation féministe au sein du conseil d'administration sur l'intégration des critères RSE dans la rémunération des dirigeants : cas des sociétés de SBF 120. Conférence Internationale de la Gouvernance. 21ième Conférence Internationale de Gouvernance (CIG).
HAMROUNI, A., TOUMI, N., KHENISSI, M. (2022). Représentation des femmes au conseil d’administration et intégration des critères RSE dans la rémunération variable des dirigeants. . Conférence « Femmes et Gouvernance » Enjeux et impacts de la participation des femmes aux décisions dans les organisations publiques et privées, .
HAMROUNI, A., LAKHAL, F., JILANI, I., MAHJOUB, I. (2022). Do women on boards and top management positions affect green innovation ?,. CréaPI, Conférence Management de la créativité et des pratiques innovantes.
HAMROUNI, A., R.BOUSAADA, N.BENFARHAT TOUMI, "Corporate Social Responsibility Disclosure and Debt Financing: Evidence from France", EURAM 2018, 2018, Reykjavik, Iceland
HAMROUNI, A., R.BOUSAADA , N.BENFARHAT TOUMI, "Corporate Social Responsibility Disclosure and Debt Financing", 39ème congrès de l'AFC, 2018, Nantes , France
HAMROUNI, A., "Does voluntary disclosure in the annual report reveal the firm performance?" in International Research Meeting in Business and Management, International Research Meeting in Business and Management, 2014, Nice, France
HAMROUNI, A., M.KARMANI, "Propriété familiale, gouvernance d'entreprise et qualité des états financiers : une revue de la littérature", Congrès International de Gouvernance , 2014, Dijon, France
HAMROUNI, A., B.SOLONANDRASANA, "Voluntary disclosure and adverse selection problem: evidence from French stock exchange market", Congrès International de Gouvernance , 2013, Dijon, France
HAMROUNI, A., KARMANI, M. (2013). Voluntary disclosure and coverage intensity by sell-side analysts. International congress of corporate governance.
HAMROUNI, A. (2013). A study of the relationship between the extent of voluntary disclosure and information asymmetry in stock exchange market., 30th International French Finance Association Conference. 30th International French Finance Association Conference.
HAMROUNI, A., "Firm efficiency, voluntary disclosure and market liquidity: application of the inverse B-convex approach", Annual London Business Research Conference, 2012, Londres, United Kingdom
HAMROUNI, A., "The impact of increased voluntary disclosure on market information asymmetry: Evidence from France", Annual London Business Research Conference, 2012, Londres, United Kingdom
HAMROUNI, A., "Does the amount of voluntary information disclosed in the corporate annual report influence efficiently the share price volatility? Application of DEA and SFA on the French market.", Conférence Annuelle de Paris 'Money, Economie and Management', 2011, Paris, France
HAMROUNI, A. (2010). Corporate governance efficiency and financial disclosure quality. (pp. France). Congrès International de Gouvernance .
HAMROUNI, A., "Corporate governance efficiency and financial disclosure quality. Global Finance Conference", Global Finance Conference, 2010, Poznan, Poland
HAMROUNI, A., "Board of directors' efficiency and internet financial reporting quality: evidence from France", Global Finance Conference, 2010, Poznan, Poland
HAMROUNI, A., F.LAKHAL, "Corporate disclosure quality and ownership structure: Evidence from France.", Global Finance Conference, 2010, Poznan, Poland
HAMROUNI, A., F.LAKHAL, "La Transparence de l'entreprise et la structure de propriété: Cas des entreprises françaises. ", Congrès de l'Association Francophone de la Comptabilité-, 2010, Nice, France
Papers presented at academic or professional meetings
HAMROUNI, A., R.BENKRAEIM, N.TOUMI, "Gender diversity, board independence and CEO compensation" in Audencia workshop on: Small business economics, accounting and finance, 2016, Nantes
HAMROUNI, A., R.BENKREAIEM, N.TOUMI, "Gender diversity, board independence and CEO compensation in post-crisis environment" in The 3rd International Governance Workshop Accounting, Control & Performance Management LAB, New perspectives and critical debate in governance, Understanding governance: Governance in sustainable organisations?, 2016, Barcelone
HAMROUNI, A., N.BEN FARHAT, "Contribution des administrateurs indépendants dans la performance de l’entreprise : étude des aspects disciplinaire et cognitif" in Colloque international en économie, finance, comptabilité et transparence, 2015, Hammamet, Tunisia
KARMANI, M., HAMROUNI, A. (2013). Voluntary disclosure and coverage intensity by sell-side analysts. CIG.
HAMROUNI, A., SOLONANDRASANA, B. (2013). A study of the relationship between the extent of voluntary disclosure and information asymmetry in stock exchange
market. AFFI.
HAMROUNI, A. (2013). The value relevance of the extent of voluntary disclosure in the annual report. 2ème Colloque International en Finance, Comptabilité et Transparence Financière (FCTF'2013).