Auditor Behavior
Professional judgment, performance evaluation, and dysfunctional audit behavior.
Academic leadership · Audit · Governance
Dr. Rabih
Nehme
Chairman, Department of Accounting & Finance
KFUPM Business School
CPAActive licensed member
AICPA
AICPA
Dhahran · Saudi Arabia
01 Profile
01 Perspective
Advancing accounting scholarship through a rare combination of academic rigor, professional assurance experience, and institutional leadership.
Dr. Rabih Nehme is Chairman of the Department of Accounting & Finance and Associate Professor of Accounting at King Fahd University of Petroleum & Minerals. His work examines the human decisions behind audit quality, corporate governance, and professional accountability.
Before academia, he worked with KPMG and PwC across assurance, audit, and review engagements in the Eurozone and Middle East. This practitioner foundation continues to shape his teaching, research, and leadership.
02 Areas of inquiry
Where behavior
meets accountability.
Audit Quality
Time pressure, reporting decisions, and the conditions that shape assurance quality.
Corporate Governance
Board oversight, audit committees, CSR, ESG, and responsible enterprise.
Gender & Culture
Behavioral differences across professional, cultural, and organizational settings.
2025↗
2025↗
2024↗
2023↗
A Broader Perspective on the Connection Between Audit Committee and Audit Report Lag
Global Business Review · Accepted / In press
Dysfunctional audit behavior: exploring the impact of longitudinal work experience and gender
Journal of Accounting & Organizational Change · Vol. 21, No. 3
Habitus and harmony: between the global and the local
Accounting Forum · Vol. 48, No. 4
Accountants’ Behaviour, Performance Evaluation and Educational System
Australasian Accounting, Business & Finance Journal · Vol. 17, No. 3
04 Leadership & practice
Current
Chairman & Associate Professor
KFUPM Business School
Leading the Department of Accounting & Finance while teaching and advancing research in audit behavior and governance.Academic
Tenured Associate Professor & MBA Director
Lebanese American University
Academic leadership, program direction, teaching, and research in accounting.Practice
Assurance & Audit Professional
KPMG · PricewaterhouseCoopers
Assurance, audit, and review engagements across the Eurozone and Middle East.Executive
Chair, Audit Committee
Royal Financials S.A.L.
Executive-level governance oversight for an international financial institution.05 Education & credentials
A foundation in scholarship.
A career grounded in practice.
CertIFR
Association of Chartered Certified Accountants
London, United KingdomPh.D. in Accounting
Durham University
Durham, United KingdomCertified Public Accountant
New Hampshire Board of Accountancy
Active license · United StatesMaster of Business Administration
Lebanese American University
Beirut, LebanonContact
Connect on research,
education & governance.
Emailrabih.nehme@kfupm.edu.sa ↗
OfficeKFUPM Building 24 · 102-1
Extension2077
ORCID0000-0002-1028-6001 ↗