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Dr Hussein Halabi
Lecturer in Accounting and Finance
- Available for postgraduate supervision
Overview
Dr Hussein Halabi is a lecturer in Accounting and Finance at Cardiff University in the UK. He holds a PhD in Accounting, a PG Cert HE, and a Fellowship of the Higher Education Academy. Prior to his current role, he was a lecturer in Accounting at Swansea University and University of Essex.
His main research interests are in the areas of International Accounting, Auditing, Trade Credit, and Accounting Education. He has published his research in leading peer-reviewed international journals such as International Journal of Accounting, International Business Review, Accounting, Auditing & Accountability Journal, Review of Quantitative Finance and Accounting, Journal of Contemporary Accounting & Economics, International Journal of Auditing, and Accounting Education.
As a lecturer, Dr. Halabi has taught several modules in Accounting, including Financial Accounting, Auditing, Financial Statement Analysis, Advanced Financial Reporting, International Accounting, and Management Accounting.
He is an active peer reviewer, serving as an ad hoc reviewer for several academic journals such as Accounting, Auditing and Accountability Journal, Journal of Business Ethics, and The British Accounting Review.
Publication
2024
- Alshehabi, A., Halabi, H., Adwan, S. and Boubaker, S. 2024. The impact of industry competition on the value relevance of goodwill impairments across different information environments. Journal of International Accounting, Auditing and Taxation 56, article number: 100639. (10.1016/j.intaccaudtax.2024.100639)
- Afrifa, G., Tingbani, I., Alshehabi, A. and Halabi, H. 2024. Short-term credit policies and operating performance. Review of Quantitative Finance and Accounting 62, pp. 1755-1709. (10.1007/s11156-024-01249-5)
2023
- Alshehabi, A., Halabi, H. and Afrifa, G. 2023. The effect of time orientation in languages on the recognition of goodwill impairment losses. The International Journal of Accounting 58(4), article number: 2350011. (10.1142/S1094406023500117)
- Afrifa, G. A., Tingbani, I., Alshehabi, A. and Halabi, H. 2023. Do trade credit and bank credit complement or substitute each other in public and private firms?. International Review of Economics and Finance 88, pp. 748-765. (10.1016/j.iref.2023.07.017)
2021
- Halabi, H., Alshehabi, A., Wood, G., Khan, Z. and Afrifa, G. 2021. The impact of international diversification on credit scores: Evidence from the UK. International Business Review 30(6), article number: 101856. (10.1016/j.ibusrev.2021.101856)
2020
- Kotb, A., Elbardan, H. and Halabi, H. 2020. Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing and Accountability Journal 33(8), pp. 1969-1996. (10.1108/AAAJ-07-2018-3581)
- Afrifa, G. A., Alshehabi, A., Tingbani, I. and Halabi, H. 2020. Abnormal inventory and performance in manufacturing companies: evidence from the trade credit channel. Review of Quantitative Finance and Accounting 56(2), pp. 581-617. (10.1007/s11156-020-00903-y)
2019
- Halabi, H., Alshehabi, A. and Zakaria, I. 2019. Informal institutions and managers' earnings management choices: evidence from IFRS-adopting countries. Journal of Contemporary Accounting and Economics 15(3), article number: 100162. (10.1016/j.jcae.2019.100162)
- Kotb, A., Abdel-Kader, M., Allam, A., Halabi, H. and Franklin, E. 2019. Information technology in the British and Irish undergraduate accounting degrees. Accounting Education 28(5), pp. 445-464. (10.1080/09639284.2019.1588135)
2018
- Kotb, A., Halabi, H. and Elbardan, H. 2018. The auditor-to-client revolving door: a structured literature review. International Journal of Auditing 22(3), pp. 464-485. (10.1111/ijau.12132)
Articles
- Alshehabi, A., Halabi, H., Adwan, S. and Boubaker, S. 2024. The impact of industry competition on the value relevance of goodwill impairments across different information environments. Journal of International Accounting, Auditing and Taxation 56, article number: 100639. (10.1016/j.intaccaudtax.2024.100639)
- Afrifa, G., Tingbani, I., Alshehabi, A. and Halabi, H. 2024. Short-term credit policies and operating performance. Review of Quantitative Finance and Accounting 62, pp. 1755-1709. (10.1007/s11156-024-01249-5)
- Alshehabi, A., Halabi, H. and Afrifa, G. 2023. The effect of time orientation in languages on the recognition of goodwill impairment losses. The International Journal of Accounting 58(4), article number: 2350011. (10.1142/S1094406023500117)
- Afrifa, G. A., Tingbani, I., Alshehabi, A. and Halabi, H. 2023. Do trade credit and bank credit complement or substitute each other in public and private firms?. International Review of Economics and Finance 88, pp. 748-765. (10.1016/j.iref.2023.07.017)
- Halabi, H., Alshehabi, A., Wood, G., Khan, Z. and Afrifa, G. 2021. The impact of international diversification on credit scores: Evidence from the UK. International Business Review 30(6), article number: 101856. (10.1016/j.ibusrev.2021.101856)
- Kotb, A., Elbardan, H. and Halabi, H. 2020. Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing and Accountability Journal 33(8), pp. 1969-1996. (10.1108/AAAJ-07-2018-3581)
- Afrifa, G. A., Alshehabi, A., Tingbani, I. and Halabi, H. 2020. Abnormal inventory and performance in manufacturing companies: evidence from the trade credit channel. Review of Quantitative Finance and Accounting 56(2), pp. 581-617. (10.1007/s11156-020-00903-y)
- Halabi, H., Alshehabi, A. and Zakaria, I. 2019. Informal institutions and managers' earnings management choices: evidence from IFRS-adopting countries. Journal of Contemporary Accounting and Economics 15(3), article number: 100162. (10.1016/j.jcae.2019.100162)
- Kotb, A., Abdel-Kader, M., Allam, A., Halabi, H. and Franklin, E. 2019. Information technology in the British and Irish undergraduate accounting degrees. Accounting Education 28(5), pp. 445-464. (10.1080/09639284.2019.1588135)
- Kotb, A., Halabi, H. and Elbardan, H. 2018. The auditor-to-client revolving door: a structured literature review. International Journal of Auditing 22(3), pp. 464-485. (10.1111/ijau.12132)
- Alshehabi, A., Halabi, H., Adwan, S. and Boubaker, S. 2024. The impact of industry competition on the value relevance of goodwill impairments across different information environments. Journal of International Accounting, Auditing and Taxation 56, article number: 100639. (10.1016/j.intaccaudtax.2024.100639)
- Afrifa, G., Tingbani, I., Alshehabi, A. and Halabi, H. 2024. Short-term credit policies and operating performance. Review of Quantitative Finance and Accounting 62, pp. 1755-1709. (10.1007/s11156-024-01249-5)
- Alshehabi, A., Halabi, H. and Afrifa, G. 2023. The effect of time orientation in languages on the recognition of goodwill impairment losses. The International Journal of Accounting 58(4), article number: 2350011. (10.1142/S1094406023500117)
- Afrifa, G. A., Tingbani, I., Alshehabi, A. and Halabi, H. 2023. Do trade credit and bank credit complement or substitute each other in public and private firms?. International Review of Economics and Finance 88, pp. 748-765. (10.1016/j.iref.2023.07.017)
- Halabi, H., Alshehabi, A., Wood, G., Khan, Z. and Afrifa, G. 2021. The impact of international diversification on credit scores: Evidence from the UK. International Business Review 30(6), article number: 101856. (10.1016/j.ibusrev.2021.101856)
- Kotb, A., Elbardan, H. and Halabi, H. 2020. Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing and Accountability Journal 33(8), pp. 1969-1996. (10.1108/AAAJ-07-2018-3581)
- Afrifa, G. A., Alshehabi, A., Tingbani, I. and Halabi, H. 2020. Abnormal inventory and performance in manufacturing companies: evidence from the trade credit channel. Review of Quantitative Finance and Accounting 56(2), pp. 581-617. (10.1007/s11156-020-00903-y)
- Halabi, H., Alshehabi, A. and Zakaria, I. 2019. Informal institutions and managers' earnings management choices: evidence from IFRS-adopting countries. Journal of Contemporary Accounting and Economics 15(3), article number: 100162. (10.1016/j.jcae.2019.100162)
- Kotb, A., Abdel-Kader, M., Allam, A., Halabi, H. and Franklin, E. 2019. Information technology in the British and Irish undergraduate accounting degrees. Accounting Education 28(5), pp. 445-464. (10.1080/09639284.2019.1588135)
- Kotb, A., Halabi, H. and Elbardan, H. 2018. The auditor-to-client revolving door: a structured literature review. International Journal of Auditing 22(3), pp. 464-485. (10.1111/ijau.12132)
Biography
Qualifications
- Sep. 2018: PG Cert HE, and Fellowship of the Higher Education Academy, the UK.
- Jun. 2016: PhD in Accounting, University of Essex, the UK.
- Sep. 2011: MSc in International Accounting, University of Essex, the UK.
- Sep. 2006: BA in Economics (Accounting), University of Aleppo, Syria.
Academic Positions
- Jul. 2022 – present: Lecturer in Accounting and Finance, Cardiff University, the UK.
- Sep. 2016 – June. 2022: Lecturer in Accounting and Finance, Swansea University, the UK.
- Feb. 2013 – Jul. 2014: Lecturer in Accounting, University of Essex, the UK.
- Oct. 2012 – April. 2013: Graduate Teaching Assistant in Accounting, University of Essex, the UK.
- April. 2008 – June. 2010: Teaching Assistant, University of Aleppo, Syria.
Supervisions
I am interested in supervising PhD students in the areas of:
- International Accounting
- Earnings Management
- Accounting for Goodwill
- Auditing