Staff profile

Dr. Bilal is an Assistant Professor of Accounting at Durham University Business School. Before joining Durham in August 2023, he held academic positions at Hubei University of Economics and Beijing International Studies University in China. He earned his PhD from the Beijing Institute of Technology, China.

His research interests encompass a wide range of topics including auditing, corporate governance, financial reporting, firm digitization, meta-analytical accounting research, and carbon accounting. He has a particular focus on the impact of carbon disclosures on financial outcomes.

Dr. Bilal's research has been published in a number of globally recognized journals. These include the Journal of International Accounting, Auditing and Taxation, Journal of Accounting Literature, Journal of Business Research, International Journal of Finance and Economics, Environmental Science and Policy, and the Review of Quantitative Finance and Accounting, among others.

He is keen on supervising PhD students who have innovative ideas in the fields of auditing, carbon accounting, and firm digitization.

• Auditing
• Corporate Governance
• Financial reporting,
• Firm digitization,
• Meta-analytical accounting research
• Carbon accounting

Journal Article

• Ezeani, E., Bilal, B., & Samuel, F. (online). CEO Age and Capital Structure Dynamics: The Moderating Effect of Overconfidence and Tenure. International Journal of Finance & Economics, https://doi.org/10.1002/ijfe.3059
• Bilal, B., Ezeani, F., Usman, M., Komal, B., & Gerged, A. M. (2024). Impact of ownership structure and cross‐listing on the role of female audit committee financial experts in mitigating earnings management. Business Ethics, the Environment and Responsibility, https://doi.org/10.1111/beer.12705
• Usman, M., Nwachukwu, J., Ezeani, E., Salem, R. I. A., Bilal, B., & Kwabi, F. O. (2024). Audit quality and classification shifting: evidence from UK and Germany. Journal of Applied Accounting Research, 25(3), 448-475. https://doi.org/10.1108/jaar-11-2022-0309
• Bilal, Nasir, A., Farooq, U., & Bashir, M. F. (2024). Stock returns, government response strategies, and daily new case bursts during COVID‐19: A cross‐country perspective. International Journal of Finance and Economics, 29(1), 465-485. https://doi.org/10.1002/ijfe.2694
• Bilal, B., Komal, B., Ezeani, E., Usman, M., Kwabi, F., & Ye, C. (2023). Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?. Journal of International Accounting, Auditing and Taxation, 53, Article 100580. https://doi.org/10.1016/j.intaccaudtax.2023.100580
• Abbas, A., Zhang, G., Bilal, & Chengang, Y. (2023). Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms. Business Ethics, the Environment and Responsibility, 32(4), 1470-1489. https://doi.org/10.1111/beer.12582
• Komal, B., Bilal, Ezeani, E., Shahzad, A., Usman, M., & Sun, J. (2023). Age diversity of audit committee financial experts, ownership structure and earnings management: Evidence from China. International Journal of Finance and Economics, 28(3), 2664-2682. https://doi.org/10.1002/ijfe.2556
• Bilal, Gerged, A. M., Arslan, H. M., Abbas, A., Chen, S., & Manzoor, S. (2023). A bibliometric review of corporate environmental disclosure literature. Journal of Accounting Literature, 46(2), 214-237. https://doi.org/10.1108/jal-01-2022-0006
• Bilal, Tan, D., Komal, B., Ezeani, E., Usman, M., & Salem, R. (2022). Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?. Environmental Science and Policy, 137, 109-119. https://doi.org/10.1016/j.envsci.2022.08.004
• Komal, B., Bilal, B., Ye, C., & Salem, R. (2022). The impact of audit committee effectiveness on firms’ outcomes in China: a systematic review. International Journal of Accounting and Information Management, 30(5), 583-599. https://doi.org/10.1108/ijaim-05-2022-0101
• Ezeani, E., Salem, R., Kwabi, F., Boutaine, K., Bilal, & Komal, B. (2022). Board monitoring and capital structure dynamics: evidence from bank-based economies. Review of Quantitative Finance and Accounting, 58(2), 473-498. https://doi.org/10.1007/s11156-021-01000-4
• Farooq, U., Nasir, A., Bilal, & Quddoos, M. U. (2021). The impact of COVID-19 pandemic on abnormal returns of insurance firms: a cross-country evidence. Applied Economics, 53(31), 3658-3678. https://doi.org/10.1080/00036846.2021.1884839
• Bilal, Chen, S., & Komal, B. (2018). Audit committee financial expertise and earnings quality: A meta-analysis. Journal of Business Research, 84, 253-270. https://doi.org/10.1016/j.jbusres.2017.11.048