Member Portfolio

WALEED ABDULGABBAR

Faculty of Business Studies

Phone:

Office: H4RW+X75, Nahdat Al Sharq, As Salamah, Jeddah 23437

Email: w.abdulgabbar@arabou.edu.sa

Dr. Waleed Mutahar Alahdal is an Assistant Professor at the College of Business Studies, Arab Open University (AOU), Jeddah, Saudi Arabia. He is an academic and researcher specializing in Environmental, Social, and Governance (ESG), corporate governance, sustainability reporting, earnings management, and financial performance.

His research examines the relationship between ESG performance and disclosure, corporate governance mechanisms, sustainability practices, and corporate financial outcomes, with particular emphasis on emerging markets and the Gulf Cooperation Council (GCC) region.

Dr. Alahdal has published extensively in reputable international journals, including Business Strategy and the Environment, International Review of Economics & Finance, Research in International Business and Finance, Corporate Social Responsibility and Environmental Management, Corporate Governance: The International Journal of Business in Society, International Journal of Finance & Economics, International Journal of Emerging Markets, Borsa Istanbul Review, Journal of Economic Studies, and Journal of Environmental Management.

In recognition of his scholarly contributions, he received the Emerald Literati Award. He has also served as Principal Investigator of a Fundamental Research Grant Scheme (FRGS) project funded by Malaysia's Ministry of Higher Education, focusing on sustainability and ESG-related research. His research leadership includes grant management, research framework development, high-impact publications, and postgraduate supervision.

In addition to his research activities, Dr. Alahdal is actively involved in undergraduate and postgraduate teaching, curriculum development, postgraduate supervision, and academic service. He contributes to the international academic community through reviewing for reputable scholarly journals, serving as an external examiner, and participating in academic evaluation and assessment activities.

Prior to joining Arab Open University, he served as a Senior Lecturer at the Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu (UMT), Malaysia.

1. Business Ethics in Corporate Governance

2. Audit 1

3. Audit 2

4. Business Accounting

5. Financial Accounting and Reporting

6. Audit Work Integrated Learning Attachment

7. Financial Accounting

8. Cost Accounting

9. Governmental Accounting

10. International Financial Reporting Standards

1. Assistant Professor at the College of Business Studies, Arab Open University (AOU), Jeddah, Saudi Arabia.

2. Senior Lecturer, Department of Accounting and Finance, University Malaysia Terengganu/ Malaysia. 2022-2026.

Alahdal, W. M., Kateb, I., & Pandey, D. K. (2026). SDG Integration, Financial Performance, and the Role of CSR Committees: Evidence from OECD Firms. Economic Analysis and Policy. IF- 9, ISI, Q1

Alamoudi, M. A., & Alahdal, W. M. (2026). Corporate governance, environmental management teams and carbon emissions performance: empirical evidence from Saudi Arabia. Corporate Governance: The International Journal of Business in Society, 1-28. IF- 5.9, ISI, Q1

Alahdal, W. M., Kateb, I., & Elbanna, S. (2026). From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region. Business Strategy and the Environment. IF- 13.3, ISI, Q1

Moharram, A. H., Alahdal, W. M., Adnan, S. M., Hussainey, K., & Hashim, H. A. (2026). The Effect of ESG Disclosure on Firm Performance: Does Earnings Management Matter?. Business Strategy and the Environment. IF- 13.3, ISI, Q1

Sahu, M., Alahdal, W. M., & Elgammal, M. M. (2026). Governing Artificial Intelligence and Digital Economy for Sustainability: Does Institutional Quality Help or Hinder SDGs Progress Across OECD Countries?. Business Strategy and the Environment. IF- 13.3, ISI, Q1

Adnan, S. M., Al-Ahdal, W. M., Almaqtari, F. A., Sahu, M., & Bajaher, M. (2026). Do audit committee characteristics moderate the relationship between ESG and financial performance? Cross-country analysis. Sustainable Futures, 11, 101626. IF- 4.9, ISI, Q1

SR Baatwah, Alahdal, W. M , M Sahu (2025). Green Ambitions: Do Environmental Controversies and Reduction Targets Alter Environmental Innovation Impacts? Environment, Development and Sustainability -IF- 4.5, ISI, Q1

Hanapi, N. H., Alahdal, W. M., Hashim, H. A., Salleh, Z., & Sahu, M. (2025). An analysis of corporate governance factors influencing sustainability reporting disclosure in the Malaysian agro-industry. Asian Journal of Accounting Research, 1-18. Q1

Ahmed Imran Hunjra, Hafiza Aishah Hashim, W M. Alahdal (2025). The relationship between family ownership, governance structure and corporate philanthropy. Journal of Asia Business Studies. Emerald. Q1

WM Alahdal, M Sahu, HA Hashim (2025). Exploring the moderating effect of Regulatory Quality on the relationship between ESG performance and SDGs disclosure: evidence from OECD countries. Sustainable Development.Q1, IF:9

WM Alahdal, M Sahu, DK Pandey,HA Hashim (2025). Environmental, Social, and Governance and Earnings Management Research: Current Trends and Future Research. Accounting Research Journal. Emerald. Q1

V Kumari, WM Al-ahdal, HA Hashim (2025). Economic effects of the 2024 US presidential election: sector-wise insights from India. Journal of Economic Studies. Emerald.Q1

M Sahu, WM Alahdal, DK Pandey, SR Baatwah(2025). Board gender diversity and firm performance: Unveiling the ESG effect. Sustainable Futures. Elsevier, Q1.

AAA Abdalla, AY Alodat, Z Salleh, WM Al-Ahdal (2025). The effect of audit committee effectiveness, internal audit size and outsourcing on greenhouse gas emissions disclosure. International Journal of Disclosure and Governance. Springer

NH Hanapi, WM Alahdal, HA Hashim, Z Salleh (2025). Datasets for sustainability reporting index of agricultural & plantation companies in Malaysia. Data in Brief. Elsevier

Abdalla, A. A. A., Salleh, Z., Al-ahdal, W. M. (2024). The Effect of The Board of Directors, Audit Committee, And Institutional Ownership on Carbon Disclosure Quality: The Moderating Effect of Environmental Committee. Corporate Social Responsibility and Environmental Management. IF: 8.3

Abdalla, A. A. A., Salleh, Z., Hashim, H. A., Zakaria, W. Z. W., & Al-ahdal, W. M. (2024). The effect of board of directors' attributes, environmental committee and institutional ownership on carbon disclosure quality. Business Strategy & Development, 7(4), e70023.IF.4.8

Ines A. Kateb, Alahdal, W. M. (2024). Tracing the Path to Sustainable Governance: CSR Committees as Mediators of Board Impact on ESG Performance in MENA region. Corporate Governance: The international journal of business in Society. IF 5.9

Isha Kampoowale, Alahdal, W. M. (2024). Board Gender Diversity and ESG Performance: Pathways to Financial Success in Malaysian Emerging Market. International Journal of Emerging Markets.IF.2.9

Dharen Kumar Pandey, Alahdal, W. M., Hashim, H. A. (2024). Stock market reaction to mandatory sustainability reporting: Does carbon-intensity and ESG reputation matter? Business Strategy and the Environment. IF.13

Alahdal, W. M., Hashim, H. A. (2024). The moderating role of Board Gender Diversity in ESG and Firm Performance: Empirical evidence from Gulf Countries. Business Strategy & Development. IF.6

Dharen Kumar Pandey, Alahdal, W. M. Azwadi Ali, Safwan Mohd nor (2024). Impact of firm characteristics and country-level governance on global energy stocks during crises. Research in International Business and Finance.IF.7

MOHARRAM, A. H., Hashim, H. A., ALAHDAL, W. M., & ADNAN, S. B. M. (2024). SHOULD ESG DISCLOSURE BE MANDATORY? AN OVERVIEW. Journal of Sustainability Science and Management, 19(3), 221-236.

Zainul Abidin, A. F., Hashim, H. A., Ariff, A. M., & Alahdal, W. M. (2024). Ethical commitment, institutional investors and financial performance: Malaysian evidence. International Journal of Finance & Economics.IF.2.9

Alahdal, W. M., Hashim, H. A., Farhan, N. H. (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. IF.5.2

Pandey, D. K., Al-ahdal, W. M., Moussa, F., & Hashim, H. A. (2024). Stock market reaction to mandatory climate change reporting: case of Bursa Malaysia. Review of Accounting and Finance. IF.3.6

Dharen Kumar Pandey,Vineeta Kumar, Alahdal, W. M.(2024). Quaking the stock market: Event study evidence on the Turkey-Syria earthquake. International Review of Economics & Finance. IF.4.5

Al-Ahdal, W. M., Farhan, N. H., Vishwakarma, R., & Hashim, H. A. (2023). The moderating role of CEO power on the relationship between environmental, social and governance disclosure and financial performance in emerging markets. Environmental Science and Pollution Research, 30(36), 85803-85821. IF.5.8

Al-Ahdal, W. M., Hashim, H. A., Almaqtari, F. A., & Saudagaran, S. M. (2023). The moderating effect of an audit committee on the relationship between ownership structure and firm performance: Evidence from emerging markets. Cogent Business & Management, 10(1), 2194151.

Tawfik, O. I., Almaqtari, F. A., Al-ahdal, W. M., Abdul Rahman, A. A., & Farhan, N. H. (2023). The impact of board diversity on financial reporting quality in the GCC listed firms: the role of family and royal directors. Economic research-Ekonomska istraživanja, 36(1).

Alsamhi, M. H., Al-Ofairi, F. A., Farhan, N. H., Al-Ahdal, W. M., & Siddiqui, A. (2022). Impact of Covid-19 on firms’ performance: Empirical evidence from India. Cogent Business & Management, 9(1), 2044593.

Al-ahdal, W.M, Hafiza Aishah Hashim (2021). Impact of Audit Committee Characteristics and External Audit Quality on Firms Performance: Evidence from India. Corporate Governance | Emerald Insight

Farhan,N.H.S; Almaqtari, F.A.; Al-Matari, E.M.; SENAN, N.A.M.; Alahdal,W.M.; Hazaea, S.A.Working Capital Management Policies in Indian Listed Firms: A State-Wise Analysis. Sustainability 2021, 13, 4516. https://doi.org/10.3390/su13084516

Al-ahdal W.M, Faozi A. Almaqtari, Tabash, M. I (2021). Corporate governance practices and firm performance in emerging markets: Empirical insights from India and Gulf Countries. Vision: The Journal of Business Perspective. https://doi.org/10.1177/09722629211025778

Najib H.S.Farhan , Al-ahdel,W.M and Faozi AL-maqtari (2021). An Analysis of Working Capital Management in India: An Urgent Need to Refocus, Cogent Business & Management. https://doi.org/10.1080/23311975.2021.1924930

Al-ahdal, W. M., Alsamhi, M. H., Tabash, M. I., & Farhan, N. H. (2020). The impact of Corporate governance on financial performance of Indian and GCC listed firms: An empirical investigation. Research in International Business and Finance. https://doi.org/10.1016/j.ribaf.2019.101083

Al-ahdal, W. M., & Prusty, T. (2020). Does board structure index and ownership structure index impact on top listed Indian company's performance? International Journal of Business Governance and Ethics, 14(4), 436-450.

Al-ahdal W.M, Faozi A. Almaqtari, Dheya A Zaid, Eissa A. Al-Homaidi and Najib H. Farhan. Corporate characteristics and leverage: evidence from Gulf countries Published in PSU Research Review. Published by Emerald Publishing Limited.

Eissa A. Al-homaidi, Mosab I. Tabash, Al-ahdal W.M and Najib H.Farhan (2020). The liquidity of Indian firms: empirical evidence of 2154firms. Journal of Asian Finance, Economics and Business (JAFEB), Print ISSN: 2288-4637 Online ISSN: 2288-4645.

Faozi A. Almaqtari, Abdulwahid Abdullah Hashed, Mohd Shamim and Al-ahdal W.M (2020). Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards. Problems and Perspectives in Management, 18(4), 1-13.

Almaqtari, F. A., Hashid, A., Farhan, N. H., Tabash, M. I., & 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.

Alsamhi, M.H., Al-Ofairi, F.A., Alahdal, W.M. and Farhan, N.H.S. (2020) ‘The impact of financial risk on economic value added: a comparative analysis of Islamic and commercial banks of Yemen’, Int. J. Business Excellence

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WALEED ABDULGABBAR

Faculty of Business Studies

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Phone:

Office: H4RW+X75, Nahdat Al Sharq, As Salamah, Jeddah 23437

Email: w.abdulgabbar@arabou.edu.sa