Financial Accounting

Cost Accounting

Managerial Accounting

Governmental Accounting

Auditing

Corporate Governance,

International Financial reporting standards

Associate Professor

Department of Accounting, Arab Open University(AOU), Saudi Arabia, 2023 till now

Assistant Professor

Department of Accounting and Finance, Universal Business School College, Mumbai, India 2022-2023

Assistant Professor,

Department of Accounting, University of the Holy Quran and Academic Sciences, Ibb, Yemen 2020-2021

Lecturer

Department of Accounting, Commerce College, Al-Jazeera University, Yemen 2013-2014 

Membership of Scientific Committees and Councils

Committees:

·         Member and Secretary-General of the Higher Committee for Scientific Research and Development for the period from 2023 to date

·         Member and Rapporteur of the Scientific Research Ethics Committee at the Arab Open University for the period from 2024 to date

·         Secretary-General of the Academic Committee for the Annual Scientific Research Forum 2023-2024

·         Member of the Nomination Committee for Excellence Awards in Teaching and Academic Guidance for the College of Business Studies 2023-2024

·         Member of the Scientific Research Awards Jury at the Arab Open University 2023-2024

Councils

·         Secretary-General of the Scientific Council - Arab Open University 2023 to date

Course Coordination

 General Course Coordinator (GCC) for the following courses: Corporate Accounting - ACCT345, Governmental Accounting ACCT307 during the academic year 2022-2023.

General Course Coordinator (GCC) for the following courses: Corporate Accounting-ACCT345 during the academic year 2023-2024.

General Course Coordinator (GCC) for the following courses: Governmental Accounting ACCT307 and Managerial Accounting ACCT306 during the academic year 2023-2024.

General Course Coordinator (GCC) for the following courses: ACCT345, ACCT307, ACCT402, B210, FIN301, ACCT311 during the academic year 2022-2023.

Farhan, N., Siddiqui, A., Poddar, A., Almaqtari, F. A., & Ahmad Magry, M. (2026). Board Governance and SDG Disclosure: Evidence from Regional Climate Initiatives in Emerging Markets. Cogent Business & Management, 13(1), 2688616.

Altarawneh, M., Farhan, N. H., & Alsamhi, M. H. (2026). The moderation effect of business environment factors on the impact of corporate governance and firm performance: empirical evidence from Middle East region. Cogent Business & Management, 13(1), 2604879.

Almaqtari, F. A., Farhan, N. H., Ibrahim, A., Yamani, A., & Alturki, K. H. (2026). The Role of Country-Level Governance in the Renewable Energy–Carbon Emissions Relationship: Evidence from RECAI-Selected Countries. Resources, 15(7), 92.

Farhan, N. H., Muhmad, S. N., Alahdal, W. M., & Zainul Abidin, A. F. (2026). Does CSR committee moderate the relation between audit committee and carbon emission practices? Empirical evidence from OECD countries. Asian Journal of Accounting Research, 11(3), 234-252.

Almaqtari, F. A., Akhtar, S., Farhan, N. H., & Chebbi, T. (2026). Examining the Nexus Between Sustainability Performance and Green Revenues: Evidence from Industrial Companies. Business Strategy & Development, 9(1), e70313.

Mishra, A., Alahdal, W. M., Farhan, N. H., & Adnan, S. M. (2026). Impact of environmental, social and governance performance on the financial performance of Indian firms: the moderating role of audit committee independence. International Journal of Procurement Management, 25(3), 430-454.

Farhan, N. H., & Almaqtari, F. A. (2026). The impact of board characteristics and related party transactions on the financial performance of Indian banks. International Journal of Managerial and Financial Accounting, 18(1), 41-74.

Almaqtari, F. A., Farhan, N. H., Al-Hattami, H. M., & Elsheikh, T. (2022). The moderation role of board independence changes in the relationship between board characteristics, related party transactions, and financial performance. PloS one, 17(12), e0279159.

Almaqtari, F. A., Farhan, N. H., Al-Hattami, H. M., & Elsheikh, T. (2022). The moderation role of board independence changes in the relationship between board characteristics, related party transactions, and financial performance. PloS one, 17(12), e0279159.

Almaqtari, F. A., Yahya, A. T., Al-Maskari, N., Farhan, N. H., & Al-Aamri, A. M. Y. Y. (2025). Assessing the Integrated Role of IT Governance, Fintech, and Blockchain in Enhancing Sustainability Performance and Mitigating Organizational Risk. Risks, 13(6), 105.

Hikal, H. M. M., Elfedawy, A., Altarawneh, M., Elawadly, H. S. H., & Farhan, N. (2025). Corporate report readability: comprehensive bibliometric analysis and future trends. Journal of Financial Reporting and Accounting.

Almaqtari, F. A., Farhan, N. H., Alahdal, W. M., Hashim, H. A., & Ibrahim, A. (2024). Board characteristics and audit quality: the moderating effect of board independence change. Cogent Social Sciences, 10(1), 2414506.

Al-ahdal, W. M., Farhan, N. H., Almaqtari, F. A., Mhawish, A., & Hashim, H. A. (2024). Unveiling the Impact of Firm-characteristics on Sustainable Development Goals disclosure: A Cross-Country Study on Non-Financial Companies in Asia. Borsa Istanbul Review.

Almaqtari, F. A., Farhan, N. H., Al-Hattami, H. M., Elsheikh, T., & Al-dalaien, B. O. A. (2024). The Impact of Artificial Intelligence on Information Audit Usage: Evidence from Developing Countries. Journal of Open Innovation: Technology, Market, and Complexity, 100298.

NHS Farhan (2024). Exploring Corporate Social Responsibility Expenditures in Manufacturing Firms, Journal of Governance and Regulation 13 (2), 8-22

Farhan, N. H., Almaqtari, F. A., Al-Ahdal, W. M., & Arafat, M. M. Y. (2024). Impact of country-level governance on entrepreneurial performance: a cross-country analysis. Afro-Asian Journal of Finance and Accounting, 14(2), 143-169.

Farhan, N. H., Aqlan, S. A., & Al-Faryan, M. A. S. (2024). Exploring corporate governance practices in Indian banks: the moderation effect of banks size. International Journal of Procurement Management, 19(4), 525-557.

Siddiqui, A., Yadav, A., & Farhan, N. H. (2023). Digital Transformation of Financial Services in the Era of Fintech. Fintech and Cryptocurrency, 13-33.

Farhan, N. H., & Almaqtari, F. A. (2023). Market value and related party's transactions: a panel data approach. Asian Journal of Accounting Research, 8(4), 411-424.

Hazaea, S. A., Al-Matari, E. M., Farhan, N. H., & Zhu, J. (2023). The impact of board gender diversity on financial performance: a systematic review and agenda for future research. Corporate Governance: The International Journal of Business in Society, 23(7), 1716-1747.

Farhan, N. H. S, Faozi A. Almaqtari, Mosab I. Tabash, Eissa A. Al-Homaidi (2021) The impact of corporate governance on financial performance of Indian hotels: cluster analysis, Int. J. Management Practice

Farhan, N. H. S, Mosab I. Tabash, Faozi A. Almaqtari, Amgad S.D. Khaled (2021) Corporate governance, working capital management and profitability: empirical insights for Indian pharmaceutical firms, Int. J. Economics and Business Research 

Farhan, N. H. S,  Al-Matari Ebrahim,  Al-Homaidi Eissa , Belhaj Fozi and Al-Ahdal waleed (2021). Current assets management: a comparative study between nascent and established entrepreneurs, Int. J. Economics and Business Research 

Faozi A. Almaqtari, Farhan, N. H. S and Aqlan Saleem (2021) The Relationship between Country Specific Governance and Entrepreneurship, Int. J. of Procurement Management 

Al-Homaidi, E. A., Farhan, N. H., Alahdal, W. M., Khaled, A. S., & Qaid, M. M. (2021). Factors affecting the profitability of Indian listed firms: a panel data approach. International Journal of Business Excellence, 23(1), 1-17.

Farhan, N. H. S,  Faozi Almaqtari   , Nabil Ahmed M. SENAN, Ebrahim Mohammed Al-Matari^, Waleed M. Al-ahdal, Saddam A. Hazaea (2021) Working Capital Management Policies in Indian Listed Firms: A State Wise Analysis, Sustainability.

Hazaea, Tabash, Zhu, Khatib and Farhan N. H (2021). Internal audit and financial performance of Yemeni commercial banks: Empirical evidence. Banks and Bank Systems. 

Farhan, N. H. S, Fozi Belhaj, Faozi A. Almaqtari, Al-ahdal, W.M (2021) An Analysis of Working Capital Management in India: An Urgent Need to Refocus. Cogent Business and Management. 

Al-ahdal, W.M, Faozi A. Almaqtari, Zaid Dheya, A. Al-Homaidi and Farhan, N. H. S (2020). Corporate characteristics and leverage: Evidence from Gulf countries. PSU Research Review. [Published Emerald Publisher - 

Farhan, N. H. S, Faozi A. Almaqtari, Tabash, M. I and Eissa A. Al-Homaidi (2020). Board of directors’ composition, cash conversion cycle and firms’ profitability: Empirical evidence from India, International Journal of Sustainable Economy.

Farhan, N. H. S, Tabash, M. I, Faozi A. Almaqtari and Thabit. A (2020). Board Composition and Firms’ Profitability: Empirical Evidence from Pharmaceutical Industry in India, Journal of International Studies.

Farhan, N. H.S Tabash, M. I, Alsamhi, M. H, & Thabit. A. (2019). The relationship between Capital Structure and Firm Performance: Empirical Evidence from Indian Service Sector. International Journal of Sustainable Economy.

Faozi A. Almaqtari., Abdulwahid Hashid., Farhan, N. H. S., Tabash, M. I and Al-ahdal, W.M. (2020) An empirical examination of the impact of country-level corporate governance on profitability of Indian banks. International Journal of Finance & Economics. John Wiley & Sons Inc. USA. DOI: 10.1002/ijfe.2250

Farhan, N. H. S., Tabash, M. and Yameen, M (2020). The Relationship between Credit Policy and Firms’ Profitability: Empirical Evidence from Indian Pharmaceutical Sector. Investment Management and Financial Innovations.

Faozi A. Almaqtari., Farhan, N. H. S., Eissa A. Al-Homaidi and Nandita Mishra (2020). An Empirical Evaluation of Financial Reporting Quality of the Indian GAAP and Indian Accounting Standards. International journal of accounting, auditing and performance evaluation. [Published- Scopus and ABDC indexed.]

Al-Homaidi, E. A., Tabash, M. I., Al-Ahdal, W. M., Farhan, N. H., & Khan, S. H. (2020). The liquidity of Indian firms: empirical evidence of 2154 firms. The Journal of Asian Finance, Economics, and Business, 7(1), 19-27. 

Farhan, N. H.S., Al‐Homaidi, E. A., Almaqtari, F. A. & Tabash, M. I. (2019). Does corporate governance moderate the relationship between liquidity ratios and financial performance? Evidence from Indian pharmaceutical companies. Academic Journal of Interdisciplinary Studies. 

Al-ahdal, W.M., Alsamhi, M. H,. Tabash, M. I, & Farhan, N. H. S. (2019). The impact of corporate governance on financial performance of Indian and GCC listed firms: An empirical investigation. Research in International Business and Finance. 

Al-Homaidi, E. A., Tabash, M. I., Farhan, N. H.S, & Almaqtari, F. A. (2019). The determinants of liquidity of Indian listed commercial banks: A panel data approach. Cogent Economics & Finance-Taylor and Francis Ltd. 

Yameen, M., Farhan, N. H.S, & Tabash, M. I. (2019). The Impact of liquidity on firms’ performance: Empirical Investigation of Indian Pharmaceutical Companies. Journal of Interdisciplinary Studies 

Matari. E.M., Al-ahdal. W.M. M, Farhan, N. H. S& Tabash, M. I (2019). Determinants of top executive management effect on firms’ performance in the financial sector: Panel data approach. Contaduria y Administracion 

Eissa A. Al-Homaidi, Farhan. N. H. S, Waleed M. Al-ahdal, and Amgad S. D. Khaled (2019). Factors affecting profitability of Indian listed firms: a panel data. Int. J. of Business Excellence. . 

Yameen, M., Farhan, N. H., & Tabash, M. I. (2019). The impact of corporate governance practices on firm’s performance: An empirical evidence from Indian tourism sector. Journal of International Studies. 

Almaqtari, F. A., Farhan, N. H.S, Thabit, A. & Al‐Homaidi, E. A. (2019). Macro and socio-economic determinants of firms' financial performance: empirical evidence from Indian states. International Journal of Business Excellence. 

Al-ahdal, W.M., Farhan, N. H. S., Tabash, M. I,. & Prusty. T. (2018). The impact of demonetization on Indian firms’ performance: Does company’s age make a difference? Investment Management and Financial Innovations. 

Almaqtari, F. A., Al‐Homaidi, E. A., Tabash, M. I., & Farhan, N. H. (2018). The determinants of profitability of Indian commercial banks: A panel data approach. International Journal of Finance & Economics. John Wiley & Sons Inc. USA. https://doi.org/10.1002/ijfe.1655.

Al-Homaidi, E. A., Tabash, M. I., Farhan, N. H., & Almaqtari, F. A. (2018). Bank-specific and macro-economic determinants of profitability of Indian commercial banks: A panel data approach. Cogent Economics & Finance, 6 (1), 1-26, Taylor and Francis Ltd. https://doi.org/10.1080/23322039.2018.1548072.