Mariem KHALFAOUI

Presentation

Mariem Khalfaoui is an Assistant Professor of Accounting at EM Normandie, which she joined in 2026. She holds a Ph.D. in Economics and Business (specialization in Accounting and Corporate Governance) from the University of Cagliari, obtained in 2025. Her doctoral dissertation focuses on corporate social responsibility (CSR) disclosure, Corporate Social Responsibility Contracting Disclosure: International Evidence – CSR Disclosure and Legitimacy in Controversial Industries (Canadian Cannabis Firms). Her research examines how firms communicate financial and non-financial performance, and the role of CSR in executive compensation. Her work lies at the intersection of accounting, finance, and corporate social responsibility.

Professional experience 

Since 2026 : Assistant Professor in finance, EM Normandie
2024-2025 : Postdoctoral researcher GRINS Project, University of Cagliari, Italy
2025 : Visiting scholar, Paris School of Business
2024 : Visiting scholar, Sherbrooke University, Canada
2023 : Visiting scholar, HEC Montréal, Canada