Ines BELGACEM is an Assistant Professor of Accounting at Imam Mohammad Ibn Saud Islamic University in Riyadh, Saudi Arabia, and a member of the GEF2A research laboratory at the University of Tunis. She holds a Ph.D. in Accounting from the Faculty of Economic Sciences and Business at Tunis University, with a multidisciplinary academic background in Accounting, Governance, Insurance, and Risk Management (University of Sousse; University of Tunis). Her research interests encompass corporate governance, financial reporting quality, audit quality attributes, and corporate social responsibility. Dr. Belgacem has published her work in esteemed international journals and has presented her research at numerous national and international academic conferences.