Associate Professor

Pôle : Finance and Accounting

Nationalités :


  • Business Accounting,
  • Corporate Governance
  • Financial Accounting
  • Auditing
  • Management Accounting


  • PhD in Accounting and Finance
  • MSc in International Accounting
  • BSc in Accounting

Research interests

  • Corporate Governance
  • Corporate Social Responsibility
  • Board diversity
  • Auditing

Work experience

  • Associate Professor, Finance and Accounting Academic Area, Rennes School of Business (October 2022 – Present)
  • Assistant Professor, Finance and Accounting Academic Area, Rennes School of Business (September 2017 – September 2022)
  • Senior Lecturer, Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia (March 2017 – August 2017)
  • Post doctorate Fellow, Faculty of Economics and Management Sciences, International Islamic University Malaysia (Sep 2016 – August 2017)
  • Senior Lecturer, Faculty of Business and Accountancy, Lincoln University College, Malaysia (Dec 2015 – February 2017)
  • Research Assistant, College of Business, Universiti Utara Malaysia (July 2012 – Dec 2015)

Academic background

  • Doctor of Philosophy, College of Business, University Utara Malaysia, Kedah, Malaysia (2015)
  • Certified Management Accountant (CMA), Institute of Management Accountants, Victoria, Australia (2012)
  • MSc in International Accounting, College of Business, University Utara Malaysia, Kedah, Malaysia (2010)
  • BSc in Commerce, Accounting Majoring, Sana’a University, Yemen (2006)

Honors and Awards

  • Geran Penjanaan – University Funding (MYR 10,000), Research and Innovation Management Centre, University Utara Malaysia (May 2016 – April 2017)
  • Research grant (MYR 10,000), OYA Graduate School of Business, University Utara Malaysia. (Jan 2013 – Dec 2015)
  • Scholarship for a PhD in Accounting from the Ministry of Higher Education, Yemen (USD$ 36,000) (July 2011 – June 2016)
  • Scholarship for an MSc in Accounting from the Ministry of Higher Education, Yemen (USD$ 27,000) (Jan 2008 – Dec 2010)

Intellectual contributions

Refereed Articles – Basic or Discovery Scholarship

  • Tanveer Ahsan, Bakr Al-Gamrh, Sultan Sikandar Mirza (2021) Economic policy uncertainty and sustainable financial growth: Does business strategy matter? Finance Research Letters, 2021, 102381
  • Tanveer Ahsan, Bakr Al-Gamrh (2021) Corporate Social Responsibility and Firm-Value: The Role of Sensitive Industries and CEOs Power in China. Applied Economics
  • Bin-Feng, C., Mirza, S. S., Ahsan, T., Gull, A. A., & Al-Gamrh, B. (2021). Institutional environment, the ultimate controller’s characteristics and CSR disclosure in China. Managerial and Decision Economics, 1– 13. https://doi.org/10.1002/mde.3471
  • Ahsan, T., Mirza, S.S., Al-Gamrh, B., Bin-Feng, C. and Rao, Z.-U. (2021) How to deal with policy uncertainty to attain sustainable growth: the role of corporate governance. Corporate Governance, The International Journal Of Business In Society. Vol. 21 N. 1 2021, pp. 78-91
  • Abdulsalam Alquhaif, Bakr Al-Gamrh, Rohaida Abdul Latif, Sitraselvi Chandren (2021) Board independence tenure and real earnings management: accretive share buyback activities in Malaysia.International Journal of Business Governance and Ethics. Vol. 15, No. 3, 2021, pp 266-284
  • Al-Gamrh, B., Al-Dhamari, R., Jalan, A., & Afshar Jahanshahi, A. (2020). The impact of board independence and foreign ownership on financial and social performance of firms: evidence from the UAE. Journal of Applied Accounting Research, 21(2), 201-229. doi: 10.1108/jaar-09-2018-0147
  • Al-Gamrh, B., Ku Ismail, K. N. I., & Al-Dhamari, R. (2018). The role of corporate governance strength in crisis and non-crisis times. Applied Economics, 50(58), 6263-6284. doi: 10.1080/00036846.2018.1489513
  • Al-Gamrh, B., Ku Ismail, K. N. I., Ahsan, T., & Alquhaif, A. (2020). Investment opportunities, corporate governance quality, and firm performance in the UAE. Journal of Accounting in Emerging Economies, 10(2), 261-276. doi: 10.1108/jaee-12-2018-0134
  • Ahsan, T., Mirza, S. S., Al-Gamrh, B., & Tauni, M. Z. (2020). Split-share reforms and capital structure adjustment in China: a dynamic panel fractional estimation. Journal of Economic Studies, ahead-of-print(ahead-of-print). doi: 10.1108/jes-03-2019-0096
  • Alquhaif, A., Al-Gamrh, B., Abdullatif, R., & Chandren, S. (2020). Board  independence tenure  and  real  earnings  management:  accretive  share  buyback  activities  in Malaysia. Int. J. Business Governance and Ethics (forthcoming).
  • Jalan, A., Badrinath, S., & Al‐Gamrh, B. (2020). Women on audit committees and the relationship between related party transactions and earnings management. Strategic Change, 29(3), 389-406.
  • Afshar Jahanshahi, A., Al‐Gamrh, B., & Gharleghi, B. (2020). Sustainable development in Iran post‐sanction: Embracing green innovation by small and medium‐sized enterprises. Sustainable Development, 28(4), 781-790.
  • Afshar, M. S., Pourheidari, O., Al-Gamrh, B., & Jahanshahi, A. A. (2019). Audit management, need for closure and detection of misstatements. Journal of Accounting in Emerging Economies, 9(2), 237-250.
  • Merle, R., Al-Gamrh, B., & Ahsan, T. (2019). Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms. Cogent Business & Management, 6(1). doi: 10.1080/23311975.2019.1647918
  • Al-Dhamari, R. A., Al-Gamrh, B., Ku Ismail, K. N. I., & Haji Ismail, S. S. (2018). Related party transactions and audit fees: the role of the internal audit function. Journal of Management & Governance, 22(1), 187-212. doi: 10.1007/s10997-017-9376-6
  • Al-Dhamari, R., Almagdoub, A., & Al-Gamrh, B. (2018). Are audit committee characteristics important to the internal audit budget in Malaysian firms. Contaduría y administración, 63(2), 6.
  • Al-dhamari, R., Ku Ismail, K. N. I., & Al-Gamrh, B. (2016). Board diversity and corporate payout policy: Do free cash flow and ownership concentration matter? Corporate Ownership and Control, 14(1).
  • Al-Gamrh, B., & Al-dhamari, R. (2016). Firm characteristics and corporate social responsibility disclosure in Saudi Arabia. International Business Management, 10(18), 4283-4291.

Refereed Proceedings

Discipline-Based Scholarship

  • AL-Dhamari, R., Alquhaif, A., & Al-Gamrh, B. (2020). Membership Overlaps in Board Committees, CEO Power, and Cost of Debt. The Academy of Management Proceedings.
  • Al-Gamrh, Bakr Ali. Board Independence Tenure and Real Earnings Management: Accretive Share Buyback Activities in Malaysia. In: 8th Applied Financial Modelling Conference, Istanbul, Turkey, April 2019
  • Al-Gamrh, Bakr Ali. Can corporate governance quality improve the impact of investment opportunities on firm performance? In: 22nd Financial Reporting and Business Communication Conference, Bristol, United Kingdom, July 2018
  • Al-dhamari, R., & Al-Gamrh, Bakr, (2016) Audit Committee Characteristics and Internal Audit Budget: Malaysian Evidence. Paper presented at the Workshop of Corporate Accountability: Major Actors, Innovative Instruments and Performance”, Paris, November 24, 2016 at ISTEC (France).
  • Al-dhamari, R., Al-Gamrh, Bakr & Ku Ismail, K. N (2015). Do Internal audit Function Attribute Audit fees? Evidence from Related Party Transactions in Malaysia. 2nd International Conference on Modern Research in Management, Economic and Accounting, Intercontinental Hotel, Kuala Lumpur, Malaysia (2015)
  • Bakr Al-gamrh, and Ku Nor Izah Ku Ismail. Corporate Governance and Firm Performance in the UAE, International Conference on Financial and Actuarial Engineering, World Academy of Science, Holiday Inn Wembley, London (2015)
  • Bakr Al-gamrh, and Ku Nor Izah Ku Ismail. The Influence of Corporate Governance Strength on the Symptoms of the Financial Crisis, workshop of FTAs in a changing landscape of global governance, Keele University, the UK (2015)
  • Bakr Al-gamrh, and Ku Nor Izah Ku Ismail. Leverage, Risk and the Role of Corporate Governance Strength during Crisis and Non-Crisis Times, Fourth IIFT Conference on Empirical Issues in International Trade and Finance, the Indian Institute of Foreign Trade, New Delhi, India (2014)
  • Bakr Al-gamrh. The Influence of Corporate governance on firm performance, 7th Symposium on Business Postgraduate Research, UUM (2011)