Ines BELGACEM is an Assistant Professor of Accounting at the Imam Muhammad Ibn Saud Islamic University in Riyadh (KSA) and a member of the GEF2A research laboratory (University of Tunis). She holds a PhD in Accounting from the Faculty of Economic Sciences and Business in the Tunis University. In addition she has a combined background in Accounting, Governance, Insurance and risk management (University of Sousse; University of Tunis). Her research focuses on corporate governance, financial reporting quality, attributes of audit quality and corporate social responsibility. She has published in recognised journals.