Impact of corporate governance on bank performance in the MENA region: the moderating role of cybersecurity policy

Munther Al-Nimer is an Associate Professor of Accounting at the Department of Accounting, School of Management, Canadian University Dubai, Dubai, United Arab Emirates, and at the Accounting Department, Business School, Hashemite University, Jordan. He holds a PhD in Management Accounting from the University of South Wales, UK. With over 13 years of academic experience, Al-Nimer has published extensively in peer-reviewed journals and presented at international conferences. His research interests include emerging technologies in accounting, sustainability and accounting education. Al-Nimer serves as Head of the Accounting Department and is actively involved in curriculum development and research committees. He is a member of several professional accounting associations and has significant industry experience in accounting and financial management.

Nemer Badwan holds a PhD in Economics and Finance and a Doctor of Philosophy in Economics and Finance (Finance, Money Circulation and Credit). Nemer Badwan worked as an Assistant Professor in Economics and Finance at Don State Technical University in the Russian Federation. At present, Nemer Badwan is a Senior Lecturer, Senior Researcher, Instructor Researcher, Author, Academic Editor and Reviewer at Elsevier (Scopus) and Clarivate (Web of Science). Nemer Badwan also worked as a Financial Manager and Financial Analyst. Previously, he worked as a Deputy Financial and Administrative Director and Financial Auditor for financial cooperation companies, specializing in economic feasibility studies, financial planning, monetary and financial policies, data analysis and statistical analysis as well. Nemer Badwan obtained a bachelor’s degree in international economics from Kyiv National Economic University, a master’s degree in international economics from Kyiv National Economic University, and then also a PhD in economics and finance (finance, money circulation and credit) from Don State Technical University and North Ossetian State University named after Costa Ivanovic Khetagurov. Previously, he was a Senior Lecturer in Economics and Finance at the Faculty of Finance and Credit at Don State Technical University. Nemer Badwan has many research papers and book chapters published in international economic and financial journals. His research interests and specializations include financial econometrics, financial economics, international economics and finance, mathematical economics, macroeconomics, microeconomics, monetary policy, fiscal policy, financial mathematics, capital markets, financial markets, banking, economics, finance, financial accounting, financial auditing, financial analysis, treasury financial management, financial capital, financial development, financial management, financial policy, financial reporting, financial risk management, stock exchange, financial statement analysis and investment. Nemer Badwan is now an Assistant Professor of Economics and Finance at the Computerized Banking and Financial Department, Faculty of Business and Economics, Palestine Technical University-Kadoorie (PTUK), Ramallah, West Bank, State of Palestine and a Senior Researcher.

Mo’taz Al Zobi is an esteemed academic and researcher currently serving as the Head of the Accounting Department and Associate Professor in Accounting at Amman Arab University. He has a distinguished educational background and significant expertise in various fields of accounting. Al Zobi completed his bachelor’s degree in accounting at Al-Zaytoonah University, where he laid the groundwork for his career in accounting and auditing. He then pursued a master’s degree in Accounting from the University of Banking and Financial Sciences, where he deepened his understanding of advanced accounting practices, financial reporting and managerial accounting. Driven by his passion for academia, Al Zobi earned his PhD in Accounting from the World Islamic Sciences and Education University. His doctoral research has contributed valuable insights to the field, focusing on financial analysis and financial accounting topics and practices. In his role as the Head of the Accounting Department at Amman Arab University, Al Zobi is responsible for overseeing the academic development of the department, curriculum planning and fostering an environment conducive to learning and research. His research interests span various aspects of accounting, including auditing, corporate governance, financial accounting, managerial accounting, advanced accounting and cost accounting. He is known for his scholarly contributions to these fields through research publications and conference presentations. Al Zobi is devoted to growing the next generation of accountants and business professionals. His educational approach is defined by a concentration on practical applications, analytical thinking and integrating theory with a practical approach.

Suhaib Al-Khazaleh holds a PhD in Finance, specializing in corporate governance and corporate finance. He earned his bachelor’s degree in Finance and Banking from Al-Bayt University in Jordan, followed by a master’s degree in the same field from the same institution. Al-Khazaleh furthered his academic journey by pursuing a PhD in Corporate Finance at the prestigious University of Sains Malaysia (USM). With a rich educational background, he has become a prominent figure in the fields of finance and banking. Al-Khazaleh is currently working as an Assistant Professor at Amman Arab University, where he imparts his knowledge and expertise to students aspiring to excel in the field of finance. His research interests encompass various aspects of corporate governance and corporate finance, reflecting his dedication to understanding and improving financial systems. His expertise extends to areas such as financial management, investment analysis and risk assessment. Throughout his academic career, Al-Khazaleh has significantly contributed to the body of knowledge in finance through his research endeavors and publications. In addition to his academic pursuits, he serves as a reviewer for renowned journals indexed in Web of Science and Scopus. His role as a reviewer underscores his commitment to maintaining the quality and integrity of scholarly publications within the finance discipline. Al-Khazaleh’s expertise, coupled with his passion for advancing knowledge in finance, makes him a respected authority in academia and the financial industry.

Soukaina Abdallah-Ou-Moussa holds a PhD in Economics and Governance and is an Assistant Professor of Economics and Governance at the Laboratory of Economics and Management of Organizations, Faculty of Economics and Management, Ibn Tofail University, in Kenitra, Morocco. She holds dual bachelor’s degrees in Economic and Management Sciences and Economic and Accounting Sciences, as well as a master’s degree in Finance, Banking and Insurance, all from the same institution. Her research centers on the digital economy, using advanced econometric methodologies to assess economic growth potential. Soukaina’s work investigates the transformative impact of digitalization in fostering economic resilience and sustainable growth with a specific focus on financial markets and corporate governance. Her scholarly expertise spans econometrics, digitalization and corporate social responsibility (CSR), offering both empirical and theoretical insights into the evolving dynamics of the digital economy. Actively engaged in numerous academic writing projects, she delivers rigorous analyses that elucidate the economic ramifications of digital transformation and present innovative perspectives on governance practices within the financial sector. Soukaina’s research endeavors seek to deepen the understanding of digital integration strategies in finance, aiming to promote sustainable and inclusive economic progress. With her robust background in finance, banking and insurance, Soukaina possesses a comprehensive grasp of the sector’s intricacies, which enhances her scholarly contributions to discussions on responsible and strategic corporate practices. Her commitment to advancing both theoretical and practical insights has established her as a respected voice in the fields of financial governance and sustainable economic development.

Montaser Hamdan is a PhD candidate in Accounting at Universiti Sains Islam Malaysia (USIM) and a Senior Lecturer at Al-Quds Open University, Jenin Branch, State of Palestine. He holds a master’s degree in accounting from the Arab Academy for Banking and Financial Sciences in Jordan and a bachelor’s degree in Accounting from An-Najah National University in Palestine. He worked as a part-time Lecturer at the Arab American University, and he worked as an Accountant and Financial Manager for several companies in Palestine. Since 2010, he has been working as a Senior Lecturer in Accounting at Al-Quds Open University. His research interests include finance, accounting, auditing, financial accounting, financial reporting, financial auditing and disclosure.