Dr. Saddam Hazaea, Assistant Professor at Arab Open University, Saudi Arabia. He has completed a postdoctoral position in ESG audit at the Faculty of Accounting, Southwestern University of Finance and Economics (SWUFE), China. He was awarded a Ph.D. in accounting from Yunnan University of Finance and Economics in 2022. Throughout his academic career, he has conducted extensive research on various functional domains, including auditing, corporate governance, and sustainability assurance. His articles have been published in top-tier academic journals, including Borsa Istanbul Review, Environmental Science and Pollution Research, Meditari Accountancy Research, Corporate Governance, Sage Open, Frontiers in Energy Research, Humanities and Social Sciences Communications, among others. He has served as a keynote speaker at many international conferences and has authored an educational book in Arabic for the University of Science and Technology in Yemen titled "Accounting Theory," which is specifically designed for students as an educational resource.
Education
Ph.D. in Accounting, Yunnan University of Finance and Economics, (YUFE)China, 2022.
Master in Accounting and finance, Banaras Hindu University (BHU), India, 2017.
B.Sc. in Accounting, Ibb University, Yemen, 2011.
1. Intermediate Accounting (1)(ACCT320)
2. Accounting Theory
3. Certificate in Accounting (Cost and Management Accounting )(B292)
4. International Accounting Standards
5. Principles of Accounting (1)(ACCT201)
Assistant Professor
Department of Accounting, Arab Open University(AOU), Saudi Arabia, 09-2025 till now
Postdoctoral
Southwestern University of Finance and Economics, China, . 09-2023-06-2025
Assistant Professor and supervisor for Bachelor students 2022 to 2023
University of Science and Technology, College of Accounting and Finance, Yemen
Assistant Lecturer 2017-2018
Al- Jazeera University, Commerce College, Dep. of Accounting, Yemen
Lecturer for B. Com Students 2012-2014
High Technology Institute Dep. of Accounting, Yemen
v Conferences
v Keynote Speaker: International Guest Lecture “Auditing and Assurance” Universitas Muhammadiyah Yogyakarta, Indonesia (11 December 2024).
v Keynote Speaker:8th International Conference on Entrepreneurship Studies, Business, Economy, and Management Science (8th ESBEM) (28 May,2024).
v The conference of science and development, 02/2022, Yemen
v 2021 AAA Deloitte Foundation /J Michael COOK Doctoral Consortium, 11/2021, USA.
v International multidisciplinary conference on current research trends, 09/2020, India
v 5th international conference on business, economy, management, and social studies towards sustainable economy, 07/2020, Indonesia
v 4th ASIA international multidisciplinary conference, 04/2020, Malaysia
v 6th Japan International Conference on Business, Management Studies and Social Science, July 13 2020 Indonesia
v Certificate from University of Science and Technology, Aden Yemen in recognition and participation the training program entitled University Textbooks Writing based on Self-learning &Integration of Knowledge Approach,2022
v Certificate of recognition from Yemen embassy in China,2020
Other Academic Experiences
v Certificate from University of Science and Technology, Aden Yemen in recognition and participation the training program entitled “Measuring learning outcomes for academic programs and study periods” 2025
v Academic editor for Plos One SCI IF 2.7. https://journals.plos.org/plosone/static/editorial-board?ae_name=Saddam+A.+Hazaea
v Academic editor for Frontiers in Environmental Science SCI IF 3.3
v Editorial Board Springer Nature's editorial system (Snapp) Discover Global Society 2024 – present https://link.springer.com/journal/44282/editorial-board
v Peer reviewer of international journal of entrepreneurship business and creative economy, 2021-present
v Editorial Board International Journal of Marketing and Digital Creative (IJMADIC), 2022 to present http://journals.researchsynergypress.com/index.php/ijmadic/
v Member of Organizing Committee of International Conferences, 2022, CSDY2022, Dep. of Commerce
v Peer reviewer of several journals and conferences, 2020-2025
v International online workshop on Panel Data Analysis Using R studio, Faculty of Commerce, Aligarh Muslim University 10- 12 May 2020
v Webinar on Publication Opportunities in WOS index Journals: Advice and Recommendations from the Editors, Research Synergy Institute in collaboration with Emerald Publisher, Jun 2020
v Scientific Committee Member at the conference of science and development in Yemen (CSDY2022), 2022.
v Session Chair at the international conference on multidisciplinary research for sustainable innovation in Indonesia, 2022
v National Webinar on Research Methodology, SVD. Government Degree College, May ,2020
v Webinar ask RSF part :How to make your conference effective and efficient, Research Synergy Institute, Bandung, Indonesia, May 2020
AWARDS
v Best researcher award
Yunnan University of Finance and / China 2022
v Research excellence certificate
Yemeni Embassy in Beijing ,China 2021/2022
v Best presenter award
Conference on Science and development in Yemen (CSDY) 2022
Papers published with the first and co-first author*.
Hazaea, S. A. Chun, C, Khatib, S. F. and Hael,M (2025). The moderating role of audit quality in the relationship between ESG practices and the cost of capital: Evidence from the United Kingdom, Borsa Istanbul Review, (SCCI/IF,7.2; https://doi.org/10.1016/j.bir.2025.06.007.
Hazaea, S. A.,* Cai, C, Al-Matari, & Chong, H. G. (2025). Mapping the Literature Trends of Internal Auditing in the United States: A Systematic Review and Directions for Future Research, Sage Open,SSCI IF 2.0. DOI: 10.1177/21582440251318071
Hazaea, S. A.*, Al-Matari, E. M., Omer, A. M., Farhan, N. H., & Zhu, J. (2024). The impact of internal audit system on performance: evidence from emerging markets. Humanities and Social Sciences Communications, https://doi.org/10.1057/s41599-024-03835-3 (SSCI IF, 3.7 Springer publisher).
Cai, C.; Hazaea, S.A.*, Maha F, Alsayegh,Muskan. S, Moodhi. R and Waleed M. Al‐ahdal(2024).Media coverage as a moderator in the nexus between audit quality and ESG performance: Evidence from China, Plos One,https://10.1371/journal.pone.0312510 (SCI IF, 2.7 Plos publisher)
Cai, C; Hazaea, S.A.*; Hael, M.; Al-Matari, E.M.; Alhebri, A.; Alfadhli, A.M.H.(2024) Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review. Sustainability, 16, 4239. https://doi.org/10.3390/su16104239 (SCI/SSCI IF, 3.9 MDPI publisher)
Hazaea, S. A.,* Al-Matari, Khatib, S. F., Albitar, k. A. M., & Zhu, J., (2023). Internal Auditing in the Arab World: A Systematic Literature Review and Directions for Future Research, Sage Open https://doi.org/10.1177/21582440231202332 (SSCI IF 2.01- Sage publisher)
Hazaea, S.A., Al-Matari, E.M., Farhan, N.H.S. and Zhu, J. (2023).The impact of board gender diversity on financial performance: a systematic review and agenda for future research, Corporate Governance,23, 7, 1716-1747.https://doi.org/10.1108/CG-07-2022-0302(ESCI, ABDC, ABS, SCOPUS- Emerald publisher).
Hazaea, S. A.,* Ebrahim Mohammed Al-Matari, Mushari Hamdan Alosaimi, Najib HS Farhan, Ahmed Abubakar, and Jinyu Zhu. (2023). Carbon Accounting Practices: A systematic Review, Synthesis, and Road Map for Future Research. Frontiers in Energy Reseach
[https://doi:10.3389/fenrg.2022.958362]https://doi:10.3389/fenrg.2022.958362.(SCI/EI IF 3.85 Frontiers)
Hazaea, S.A., Zhu, J., Khatib, S.F. and Elmer, (2022). Mapping the Literature of Internal Auditing in Europe: A Systematic Review and Agenda for Future Research, Meditri Accountancy Research, 31(6).1716-1747. https://doi.org/10.1108/CG- 07-2022-0302 (ABDC(A),ABS/ ESCI/ Emerald publisher)
Hazaea, S. A., Tabash, M. I.,Rahman, A. A. A., Khatib, S. F., Zhu, J., & Chong, H. G.(2022). Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities. Emerging Science Journal,6,71-86. http://dx.doi.org/10.28991/esj-2022-SPER-06 (SCOPUS,Q1)
Hazaea, S. A., Tabash, M. I., Zhu, J., Khatib, S. F. A. and Betami, H. A. (2022) ‘Corruption and supreme audit institutions in the Yemeni public sector: An empirical investigation’, Public Administration Issues, 5 (1), 87-109.
http://doi.org/10.17323/1999-5431-2022-0-5-87-109.(ESCI, SCOPUS)
Hazaea, S.A,* Zhu, J. (2022). Internal audit system and financial corruption in public institutions: Case study of Yemeni public telecommunication corporation. International Journal of Business Excellence, 27, 3,360 - 386. https://doi.org/10.1504/ijbex.2020.100 30894(ABS, SCOPUS)
Hazaea, S. A., Zhu, J., Khatib, S. F., Bazhair, A. H., & Elamer, A. A. (2022). Sustainability assurance practices: a systematic review and future research agenda. Environmental Science and Pollution Research, 29(1),4843–4864. https://doi.org/10.1007/s11356-021-17359-9 .(SCI/ IF, 5.19 Springer publisher)
https://doi.org/10.3390/su14095008(SCI/SSCI IF, 3.9 MDPI publisher)
Hazaea, S. A., Al-Matari, E. M., Zedan, K., Khatib, S. F., Zhu, J., & Al Amosh, H. (2022). Green Purchasing: Past, Present and Future. Sustainability, 14(9), 5008.
Hazaea, S. A., Zhu, J., Al-Matari, E. M., Senan, N. A. M., Khatib, S. F., & Ullah, S. (2021). Mapping of internal audit research in China: A systematic literature review and future research agenda. Cogent Business & Management, 8(1), 1938351. https://doi.org/10.1080/23311975.2021.1938351(ESCI, ABS, SCOPUS-Taylor, and Francis publisher)
Hazaea, S. A., Tabash, M. I., Zhu, J., Khatib, S. F., & Farhan, N. H. (2021). Internal audit and financial performance of Yemeni commercial banks: Empirical evidence. Banks and Bank Systems, 16(2) 137-147 [https://doi:10.21511/bbs.16(2).2021.13]https://doi:10.21511/bbs.16(2).2021.13 ( ABDC, SCOPUS)
Hazaea, S. A., Tabash, M. I., Khatib, S. F., Zhu, J., & Al-kuhali, A. A. (2020). The impact of internal audit quality on financial performance of Yemeni commercial banks: an empirical investigation. The Journal of Asian
Finance, Economics, and Business, 7(11), 867-875.https://doi.org/10.13106/jafeb.2020.vol7.no11.867 (ESCI)
Hazaea, S. A.,* Zhu, J., Khatib, S. F., & Arshad, M. (2020). A comparative study of the internal audit system between China and the Gulf Cooperation council countries. In Proceeding of International Conference on Business, Economy, Management and Social Studies towards
Sustainable Economy,1(1)1-7. https://doi.org/10.31098/bemss.v1i1.5.Conference paper)
Hazaea, S. A.,* Zhu, J., Alsharbi, N., Khatib, S. F., & Yueying, L. (2020). On the effectiveness of audit committee characteristics in commercial banks: evidence From Yemen. J Critic Rev, 7(18), 2096-2115. https://doi.org/10.31098/bemss.v1i1.5 Conference paper
Books
HAZAEA, S. A.,(2024) Contemporary Accounting Theory, for University of Science and Technology, Aden, Yemen (September 2024)( Based on learning outcomes)
HAZAEA, S. A., Nabil Al- Sharabi ZHU, J.,(2020). Audit committees in commercial banks: evidence from Yemen
https://www.google.com/url?q=https://www.amazon.co.jp/-/en/Saddam-Hazaea/dp/1636480047&sa=U&ved=2ahUKEwj09vCoqt_wAhVaFogKHZgOAakQFjAFegQIAxAB&usg=AOvVaw3Tn5CBKgr_x_lIaN-8sicT
