Dr. Mehdi NEKHILI

Biography

Mehdi Nekhili is a full professor of financial management and accounting at the University of Le Mans (France). He is the director of ARGUMANS, a management science research laboratory at the University of Le Mans.

His main research interests include management, ethics, auditing, corporate social responsibility, and corporate governance.

He has published several articles in various peer-reviewed journals, including *Auditing: Journal of Practice and Theory*, *Journal of Business Finance and Accounting*, *International Journal of Auditing*, *Journal of Business Research*, *Journal of Business Ethics*, *Journal of Banking and Finance*, *Managerial Auditing Journal*, *Sustainability Accounting, Management and Policy Journal*, *Review of Accounting and Finance*, *Journal of Cleaner Production*, *Management Decision*, and others.

Throughout his career, he has also supervised some twenty doctoral dissertations in management sciences.

Education & Degrees

Year	University	Degree/Position
2001	University of Burgundy - Dijon School of Economics and Management	Qualification to Supervise Research in Management Sciences
1994	University of Burgundy - Dijon School of Economics and Management	Doctor of Management Science (Finance track) – Summa cum laude, with unanimous honors from the committee
1991	University of Burgundy - Dijon School of Economics and Management	Master of Science in Management (Finance track) - Good

Professional experience

Year	Function
2020 – Present	Affiliated Professor, Management - aivancity
2019–Present	Director of the ARGUMANS Laboratory - Le Mans University
2017–Present	Member of the Scientific Advisory Board of the Faculty of Law, Economics, and Management – Le Mans University
2016–Present	Head of the Program and the CCA Chair - Le Mans University
2015–Present	University Professor - University of Le Mans
2015–Present	Member of the Academic Committee of the Department of Economics and Management - Le Mans University
2018	Founder of the "Governance & CSR" Chair - Le Mans University
2017–2020	Trainer of corporate executives and managers in financial analysis and value creation
2017–2018	Associate Director of the GAINS Laboratory - Le Mans University
2016–2017	Elected member of the Faculty Council for Law, Economics, and Management - Le Mans University
2016–2017	Co-director of the Bachelor's Program in Economics and Management
2016	Trainer of Gabonese executives and business leaders in in-depth financial analysis
2005–2015	Trainer for account managers and advisors to professional and SME clients at Caisse d’Épargne (Reims)
2004–2009	Entrepreneurship Trainer at the Aube Technology Park (Troyes)

Publications

LAJMI A., NEKHILI M., NAGATI H., PACHE G. [2020], “Voluntary Social Responsibility Reporting: The Mixed Impact of CSR Assurance,” Recherches en Sciences de Gestion, No. 137, forthcoming.
BOUKADHABA, A., NEKHILI, M., NAGATI, H., and PACHE, G. [2020], “CSR Reporting and Corporate Market Value: The Moderating Role of Employee Representation on the Board of Directors,” Management & Avenir, No. 115, pp. 37–62.
NEKHILI, M., GULL, A.A., CHTIOUI, T., RADHOUANE, I., [2020], “Gender-diverse boards and audit fees: What difference does gender quota legislation make?”, Journal of Business Finance and Accounting, Vol. 47, pp. 52–99.
RADHOUANE I., NEKHILI M., NAGATI H., PACHE G. [2019], “Reporting Environmental Commitments to Customers: What Impact Does This Have on the Evaluation of Sales Performance?”, Question(s) de Management, No. 4, pp. 89–108.
RADHOUANE I., NEKHILI M., NAGATI H., PACHE G. [2019], “Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries?”, Sustainability Accounting, Management and Policy Journal, Vol. 11, No. 1, pp. 65–98.
RADHOUANE I., NEKHILI M., NAGATI H., PACHE G. [2019], “The moderating influence of environmental performance on the relationship between CSR communication and stock market performance,” *Revue de l’Organisation Responsable*, Vol. 14, No. 2, pp. 38–57.
NEKHILI M., BOUKADHABA A., NAGATI H., CHTIOUI T. [2019], “ESG Performance and Market Value: The Moderating Role of Employee Board Representation,” International Journal of Human Resource Management, Forthcoming. (CNRS 3, FNEGE 3, HCERES B).
PUCHETA-MARTINEZ, M.C., BEL-OMS, I., & NEKHILI, M. [2019], “The contribution of financial entities to sustainable development through the reporting of corporate social responsibility information,” *Sustainable Development*, Vol. 27, No. 3, pp. 388–400.
MARAGHNI, I., & NEKHILI, M. [2018], “Characteristics of Audit Committees and the Scope of Internal Control Reporting: The Case of French Companies,” *La Revue des Sciences de Gestion, Direction et Gestion*, No. 294, pp. 85–111.
NEKHILI, M., CHAKROUN, H., and CHTIOUI, T. [2018], “Women’s Leadership and Firm Performance: Family Versus Nonfamily Firms,” *Journal of Business Ethics*, Vol. 153, No. 2, pp. 291–316.
NEKHILI, M., JAVED, F., and CHTIOUI, T. [2018], “Gender-diverse audit partners and audit fee premiums: The case of mandatory joint audits,” International Journal of Auditing, Vol. 22, No. 3, pp. 486–502.
RADHOUANE I., NEKHILI M., NAGATI H., PACHE G. [2018], “Customer-related performance and the relevance of environmental reporting,” Journal of Cleaner Production, Vol. 190, pp. 315–329.
RADHOUANE I., NEKHILI M., NAGATI H., PACHE G. [2018], “The impact of corporate environmental reporting on customer-related performance and market value,” Management Decision, Vol. 56, No. 7, pp. 1630–1659.
BENNOURI, M., CHTIOUI, T., NAGATI, H., and NEKHILI, M. [2018], “Female Board Directorship and Firm Performance: What Really Matters?”, *Journal of Banking and Finance*, Vol. 88, pp. 41–52.
GULL A.A., NEKHILI M., NAGATI H., CHTIOUI T. [2018], “Beyond Gender Diversity: How Specific Attributes of Female Directors Affect Earnings Management,” *The British Accounting Review*, Vol. 50, pp. 255–274.
NEKHILI, M., NAGATI, H., CHTIOUI, T., & REBOLLEDO, C. [2017], “Corporate Social Responsibility Disclosure and Market Value: Family Versus Nonfamily Firms,” *Journal of Business Research*, Vol. 77, pp. 41–52.
NEKHILI, M., NAGATI, H., CHTIOUI, T., and NEKHILI, A. [2017], “Gender-diverse boards and the relevance of CSR reporting,” International Review of Financial Analysis, Vol. 50, pp. 81–100.
NEKHILI, M., HUSSAINEY, K., CHEFFI, W., CHTIOUI, T., and TCHAKOUTE, H. [2016], “R&D narrative disclosure, corporate governance, and market value: Evidence from France,” Journal of Applied Business Research, Vol. 32, No. 1, pp. 111–128.
NEKHILI, M., FAKHFAKH, I., CHTIOUI, T., and LAKHAL, F. [2016], “Free Cash Flow and Earnings Management: The Moderating Role of Governance and Ownership,” *Journal of Applied Business Research*. Vol. 32, No. 1, pp. 255–268.
CHAKROUN H., CHTIOUI T., NEKHILI M. [2015], “The Use of ICT as a Means of Control in Franchise Networks,” Revue des Sciences de Gestion, Direction et Gestion, No. 275–276, pp. 123–142.
BENNOURI, M., NEKHILI, M., and TOURON, P. [2015], “Does Auditors’ Reputation Discourage Related-Party Transactions? The French Case,” Auditing: Journal of Practice & Theory, Vol. 34, No. 4, pp. 1–32.
MARAGHNI, I., and NEKHILI, M. [2014], “The Diligence of Audit Committees in French Companies: A Matter of Independence or Competence?”, Accounting–Control–Audit, Vol. 20, No. 2, pp. 99–128.
NEKHILI, M., MASMOUDI AYADI, W., and CHEBBI NEKHILI, D. [2014], “France’s Joint Audit Requirement and Audit Fees: The Influence of Ownership and Governance,” Corporate Ownership & Control, Vol. 11, No. 2, pp. 388–401.
CHEBBI, D., NEKHILI, M., and CHEFFI, W. [2013], “Headquarters’ Control Capacity and the Choice of R&D Investment Form Abroad by Multinational Firms,” Bankers, Markets & Investors, No. 126, pp. 5–17.
NEKHILI, M., and GATFAOUI, H. [2013], “Are Demographic Attributes and Firm Characteristics Drivers of Gender Diversity? Investigating Women’s Positions on French Boards of Directors,” Journal of Business Ethics, Vol. 188, No. 2, pp. 227–249.
LAKHAL, F., NEKHILI, M., and TIMOUMI, I. [2013], “Relating Ownership and Board Characteristics to Earnings Management: Evidence from France,” International Journal of Management – Theory and Applications, Vol. 1, No. 1, pp. 1–12.
LABADI, M., and NEKHILI, M. [2012], “Ownership Structure and Value Sharing: An Application to French Non-Financial Companies in the SBF 120 Index,” Revue de la Régulation, No. 12.
NEKHILI, M., BOUBAKER, S., LAKHAL, F., [2012], “Ownership Structure, Voluntary R&D Disclosure, and Market Value of Firms: The French Case,” International Journal of Business, Vol. 17, No. 2, pp. 126–140.
TCHAKOUTE, H., and NEKHILI, M. [2012], “Risk Management and the Performance of Microfinance Institutions,” Revue d’Economie Industrielle, No. 137, pp. 127–148.
BOUBAKER S., LAKHAL F., NEKHILI M. [2012], “The Determinants of Web-Based Corporate Reporting in France,” Managerial Auditing Journal, Vol. 27, No. 2, pp. 126–155.
NEKHILI, M., and CHERIF, M. [2011], “Related-party Transactions and Firm Market Value: The French Case,” Review of Accounting and Finance, Vol. 10, No. 3, pp. 291–315.
MAKNI S., NEKHILI M., [2011], “Listing Abroad: What Are the Benefits for Minority Shareholders?”, Recherches en Sciences de Gestion, No. 87, pp. 95–113.
BOUBAKER S., LAKHAL F., NEKHILI M. [2011], “The Determinants of Financial Communication on the Internet by French Companies,” Recherches en Sciences de Gestion, No. 86, pp. 41–61.
CHEFFI, W., and NEKHILI, M. [2011], “Roles Assigned to Management Accounting by Managers and Accounting Change: A Matter of Suitability or Simple Disillusionment,” Accounting – Control – Audit, Vol. 17, No. 1, pp. 67–98.
CHEBBI, D., and NEKHILI, M. [2010], “Contractual and Cognitive Governance of International R&D Alliances by Multinational Firms,” *Recherches en Sciences de Gestion*, No. 78, pp. 103–128.
CHEBBI, D., NEKHILI, M., and NLEMVO, F. [2010], “Governance of R&D Activities by Multinational Firms: A Contribution from Resource-Based Theory,” Management & Avenir, No. 31, pp. 50–70.
NEKHILI, M., and CHERIF, M. [2009], “Transactions with Related Parties, Corporate Governance, and the Performance of French Companies,” Accounting – Control – Audit, Special Issue: Governance and Accounting, pp. 55–90.
NAJAR, J., and NEKHILI, M. [2009], “Accounting and Financial Characteristics of Firms Reducing Their Workforce,” Journal of Industrial Economics, No. 126, pp. 77–98.
CHEBBI, D., & NEKHILI, M. [2009] “The Appropriateness of Choosing a Wholly Owned Subsidiary as an Organizational Form for Overseas R&D Investment by Multinational Firms,” *Recherches en Sciences de Gestion*, No. 71, pp. 19–38.
NEKHILI, M., WALI, A., and CHEBBI, D. [2009], “Free Cash Flow, Corporate Governance, and the Financial Policy of French Firms,” *Finance Contrôle Stratégie*, Vol. 12, No. 1, pp. 5–31.
NEKHILI, M., CHEBBI, D., and VAILLANT, N. [2009], “What Matters More in R&D and Capital Expenditures Financing by Japanese Firms: Multinationality or Bank Affiliation?”, Bankers Markets & Investors, No. 100, May–June, pp. 25–36.
NEKHILI, M., and FAKHFAKH, I. [2008], “The Relationship Between Corporate Governance Mechanisms and the Voluntary Disclosure Index: A Case Study of Two Tunisian Companies,” Revue du Financier, No. 169, January–February, pp. 104–122.
NEKHILI, M., and DERBEL, M. [2007], “The Importance of Structural and Behavioral Variables in the Decision to Grant Credit to SMEs,” Revue Internationale PME, Vol. 20, pp. 191–218.
BOUSLAMA, G., and NEKHILI, M. [2007], “Bank Restructuring, Organizational Changes, and Bank–SME Relationships,” Revue des Sciences de Gestion, No. 228, pp. 85–92.
NEKHILI, M., and HAMADOU, B. [2007], “The Determinants of the Choice of Bank Establishment Structure Abroad: A Theoretical Analysis,” Revue des Sciences de Gestion, No. 224–225, pp. 167–176.
NEKHILI, M., and MAKNI, S. [2007], “Protection of Minority Shareholders and the Development of the Tunisian Capital Market: A Study Based on STRAMICA’s Takeover Bid for CNT,” Revue Française de Gouvernance d’Entreprise, No. 2, pp. 143–160.
NEKHILI, M., and CHAKROUN, H. [2006], “Architecture and Organizational Efficiency of Franchise Networks,” *Recherches en Sciences de Gestion*, No. 57, pp. 89–110.
NEKHILI, M., and REBAI AZOUZ, S. [2006], “R&D Investments, Accounting Methods, and Performance Management,” *Gestion 2000*, No. 6, November–December, pp. 15–34.
NEKHILI, M., and BOUSLAMA, G. [2006], “The Impact of Bank Mergers and Acquisitions on Credit Agreements with SMEs,” Revue Française de Gestion, No. 163, May, pp. 59–72.
NEKHILI, M., and ACHOUR, S. [2004], “Governance and the Performance of Cooperative Banks: A Theoretical Analysis,” *Recherches en Sciences de Gestion*, No. 43, pp. 101–120.
NEKHILI, M. [2002], “The Role of Banks in German Corporate Governance: A Study Based on Three Cases of Hostile Takeover Offers,” Recherches en Sciences de Gestion, No. 34, pp. 77–102.
NEKHILI, M., and POINCELOT, E. [2000], “The R&D Function and Managerial Discretion: A Theoretical Study,” Finance Contrôle Stratégie, Vol. 3, No. 1, March, pp. 5–28.
NEKHILI, M. [1999], “The Choice of Debt Type and Maturity by French Firms,” *Finance Contrôle Stratégie*, Vol. 2, No. 3, September, pp. 179–206.
NEKHILI, M. [1998], “Corporate Governance in Japan: A Model to Follow?”, Finance Contrôle Stratégie, Vol. 1, No. 4, December, pp. 63–82.