MANITA
MANITA
HDR (Authorization to supervise research), Accounting -Auditing
Dr. Riadh MANITA is a Professor at NEOMA Business School and an expert in accounting, auditing, and corporate governance. He holds a Ph.D. in Management Science from the University of Franche-Comté and an HDR (Habilitation to Direct Research) from the University of Le Mans. He is also a certified public accountant.
Dr. MANITA is a researcher in the fields of audit quality and corporate governance, the impact of digital technologies on the accounting profession, and CSR and corporate performance. He has published in leading academic journals, including the Journal of Accounting and Public Policy, Technological Forecasting and Social Change, Annals of Operations Research, and M@n@gement. He is also the author of five reference books, including Comptabilité et Audit – DSCG Épreuve 4 (Nathan).
Before transitioning to academia, he gained eight years of experience in auditing and consulting at Arthur Andersen, Schaaci & Associés, and KPMG, and collaborated with several institutions and businesses as a consultant.
Dr. MANITA currently teaches financial accounting (IFRS) and auditing in various programs at NEOMA Business School.
MANITA, R., N. ELOMMAL, "Audit deficiencies leading to PCAOB sanctions: A study of PCAOB reports between 2005 and 2014", Gestion 2000, May 2015, no. 3, pp. 17-41
MANITA, R., M.CHEMANGUI, "Les approches d'évaluation et les indicateurs de mesure de la qualité d'audit: étude critique", Euro-Mediterranean Economics and Finance Review, September 2007, vol. 2, no. 3, pp. 224-241
MANITA, R., "La qualité de l’audit externe : Proposition d’une grille d’évaluation axée sur le processus d’audit ", M@n@gement, October 2008, vol. Special, no. 2, pp. 187-209
MANITA, R., A.SAKKA, N.ELOMMAL, "Psychological Reactance in the auditee's behaviors" in IFC 9 International Finance Conference, 2017, France
MANITA, R., A. SAKKA, "Which are the Auditee’s behaviors affecting audit quality" in International conference on Decision Aid Sciences and Applications (DASA’16), 2016, Hammamet, Tunisia
MANITA, R., A.SAKKA, "Les comportements de l'audité réducteurs de la qualité de l'audit" in 6th International Finance Conference (IFC6), 2011, Tunisia
MANITA, R., H.LAHBARI, "L'impact des facteurs qualitatifs sur le jugement éthique de la matérialité" in 6th International Finance Conference (IFC6), 2011, Tunisia
MANITA, R., "Le contrôle de la qualité de l’audit en France, une étude sur les déficiences réductrice de la qualité d’audit" in First International Symposium in Computational Economics and Finance, 2010, Tunisia
MANITA, R., M.CHEMANGUI, "Quality assessment of the internal audit - external audit: proposal for a conceptualization approach" in 1st International Symposium in Computational Economics and Finance (ISCEF), 2010, Tunisia
MANITA, R., "Les déficiences de la qualité de l'audit: une étude qualitative sur le marché français" in 2eme Journée de recherche, Euromed, 2010, France
MANITA, R., "La qualité de l’audit externe : Revue de l’art " in 4th International Finance Conference (IFC4), 2009, Tunisia
MANITA, R., "Les déterminants de la qualité du processus d'audit" in 5th International Finance Conference (IFC5), 2009, Tunisia
MANITA, R., "The quality of audit process: proposal of scaling measure" in International Congress of the International Association for Accounting Education and Research (IAAER), 2009, Brazil
MANITA, R., "Towards an evaluation of the quality of the process of audit by audit committees" in 32nd Annual Congress of the European Accounting Association (EAA), 2009, Finland
MANITA, R., M.CHEMANGUI, "Quality assessment of the internal audit - external audit: proposal for a conceptualisation approach" in 31st Annual Congress of the European Accounting Association (EAA), 2008, Netherlands
MANITA, R., M.CHEMANGUI, "Quality assessment of the internal audit - external audit: proposition of a scale of measure centred on the works realized by the auditors «»" in American Accounting Association Annual Meeting, 2008, United States
MANITA, R., "Proposition d’une échelle de mesure de la qualité du processus d’audit " in Colloque international de Finance et Assurance, 2007, Tunisia
MANITA, R., "CSR Decoupling and Financial Fraud: Unveiling the hidden nexus in US-Listed Firms" in 11th Tunisian Society for Financial Studies, 2024, Monastir, Tunisia
AHSAN, T., A. ALI GULL, S. BOUBAKER, R. MANITA, "Does Business Strategy Make Firms More Resilient during the COVID-19 Pandemic Period?" in International Society for the Advancement of Financial Economics (ISAFE), 2024, (Online), Thailand
MANITA, R., "The impact of Digital Technology on Audit Businesses" in 1st International Symposium for Finance, Banking and Insurance, ISFBI’21 (former 12th International Finance Conference), 2021, Tunisia
MANITA, R., N. ELOMMAL, "How Blockchain could affect audit profession? : A qualitative study" in 2nd International Conference on Finance, Economics, Management and IT Business FEMIB, 2020
MANITA, R., N.ELOMMAL, P.BAUDIER, "The impact of digitalisation on auditor activity : a qualitative study" in International conference on Digital Innovation & Financing, 2018, Lyon
MANITA, R., I.DEROUICHE, A.MUESSIG, "Risk disclosure and firm operational efficiency" in African Federation of Operational Research Societies (AFROS 2018), 2018, Tunis
MANITA, R., N.ELOMMAL, "Les déterminants d’accès au Top mangement des cabinets d’audit" in 8th International Research Meeting in Business and Management, 2017, Nice, France
MANITA, R., N.ELOMMAL, "Auditee’s behaviors affecting audit quality: an experimental study on the French market" in International Finance Conference, 2017, Paris, France
MANITA, R., A. SAKKA, N. ELOMMAL, "Les comportements de réactance psychologique dans une relation de contrôle : Une étude exploratoire de la relation auditeur-audité" in International conference on Decision Aid Sciences and Applications (DASA’16), 2016, Hammamet, Tunisia
MANITA, R., N.ELOMMAL, "Audit deficiencies leading to PCAOB sanctions: A study of PCAOB reports between 2005 and 2014" in 8th, International Finance Conference, 2015, Paris, France
MANITA, R., "Audit Client's Behaviors Affecting Audit Quality: An Experimental Study in the French Market ” " in 16th, International Academy of Management and Business Conference, 2013, Washington, DC, United States
MANITA, R., "L'impact des facteurs qualitatifs sur les jugements de la matérialité en audit" in 32ème Congrès de l'Association Francophone de Comptabilité (AFC), 2011, France
MANITA, R., M.HAZGUI, C.POCHET, "Les défaillances affectant la qualité de l'audit: une étude qualitative sur le marché français" in 31ème Congrès de l'Association Francophone de Comptabilité (AFC), 2010, France
MANITA, R., "La qualité du processus d’audit : une étude empirique sur le marché financier tunisien" in 30ème Congrès de l'Association Francophone de Comptabilité (AFC), 2009, France
MANITA, R., "Le comité d’audit et la qualité de l’audit externe : quelle interaction ? " in AFFI, 2007 Spring Conference, 2007, France
MANITA, R., M.CHEMANGUI, "Les approches d’évaluation et les indicateurs de mesure de la qualité d’audit : étude critiques " in 28ème Congrès de l'Association Francophone de Comptabilité (AFC), 2007, France
MANITA, R., B.PIGE, "La notation par les administrateurs des composantes de la qualité du processus d’audit " in 27ème Congrès de l'Association Française de Comptabilité (AFC), 2006, Tunisia
MANITA, R., V.PEREIRA, "La gouvernance des grands cabinets d’audit" in Gouvernance des organisations., JM Huet Ed., Editions Dunod, pp. 165-176, 2016
MANITA, R., "Le contrôle qualité du H3C : démarche de supervision et principaux déterminants de la qualité de l’audit" in Qualité de l'audit - enjeux de l'audit interne et externe pour la gouvernance des organisations., Pigé B. Ed., Collection Comptabilite controle finance, pp. 74-86, 2011
MANITA, R., M.CHEMANGUI, H.NOUBBIGH, B.PIGÉ, "Vers une évaluation de la qualité du processus d’audit" in Qualité de l'audit - enjeux de l'audit interne et externe pour la gouvernance des organisations., Pigé B. Ed., Collection Comptabilite controle finance, pp. 59-71, 2011
MANITA, R., M.DUPUIS, "Les composantes de la qualité d'audit" in Indicateurs et Tableaux de Bord., Cérutti O. & Gattino B. Ed., Editions AFNOR, 2009
MANITA, R., B.PIGE, "La qualité de l’audit externe :proposition d’une grille d’évaluation axée sur le processus d’audit " in Gouvernance, éthique et RSE: état des lieux et perspectives., Meier O. & Shier G. Ed., Collection Recherche en Management, 2009
MANITA, R., B.PIGE, C.BEAU, C.COLLETTE, "La méthodologie de l'audit externe" in Comptabilité et audit Epreuve 4 - DSCG - Manuel, Applications et Corrigés., Pigé B. Ed., Collection DSCG, 2008
MANITA, R., "Les principes garantissant la qualité de l'audit" in Comptabilité et audit Epreuve 4 - DSCG - Manuel, Applications et Corrigés., Pigé B. Ed., Collection DSCG, 2008
BOUBAKER, S., V. KUMARI, R. MANITA, D. K. PANDEY, "Are CSR-compliant firms more resilient during health crises ?", International Journal of Business Governance and Ethics, April 2025, vol. 19, no. 3/4, pp. 275-300
DOI : 10.1504/IJBGE.2023.10057276
BOUBAKER, S., T. D. Q. LE, R. MANITA, T. NGO, "Balancing bank profits and nonperforming loans: a multiple objective programming approach", Annals of Operations Research, March 2025, vol. 346, no. 2, pp. 839 - 860
DOI : 10.1007/s10479-024-05831-x
SARANG, A. A. A., A. A. RIND, R. MANITA, A. SAEED, "Does a co‐opted director affect a firm's financial distress risk?", International Journal of Finance and Economics, April 2025, vol. 30, no. 2, pp. 1275 - 1301
DOI : 10.1002/ijfe.2959
SAEED, A., S. HAMID, R. MANITA, P. SUNTRARUK, "CSR Decoupling and Financial Fraud: Unveiling the hidden nexus in US-Listed Firms", Research in International Business and Finance, March 2025, vol. 75, pp. 102791
DOI : 10.1016/j.ribaf.2025.102791
AHSAN, T., A. ALI GULL, S. BOUBAKER, R. MANITA, "Does a Competitive Business Strategy Make Firms More Resilient? Evidence from the COVID-19 Pandemic" Forthcoming Management International
DOI : 10.59876/a-6bdp-jh81
SAEED, A., M. U. KHURRAM, R. MANITA, T. THANAKIJSOMBAT, "Audit Quality and CSR decoupling: An International Perspective", International Journal of Finance and Economics, April 2025
DOI : https://doi.org/10.1002/ijfe.3162
MAMUN, M. A., S. BOUBAKER, M. Z. HASSAN, R. MANITA, "Towards net zero: Implications of environmental regulations on green finance", Finance Research Letters, June 2025, vol. 79, pp. 107299
DOI : 10.1016/j.frl.2025.107299
MANITA, R., "Does the U.S. reciprocal tariff announcement trigger financial contagion?" Forthcoming Journal of Accounting Literature
ABBASSI, W., S. BOUBAKER, K. CHEBBI, R. MANITA, "Do CEO Debt-Like Compensation Promote Investment Efficiency Evidence from Corporate Employment Decisions", International Journal of Business Governance and Ethics, July 2024, vol. 18, no. 4/5
DOI : 10.1504/ijbge.2023.10053939
SAEED, A., Z. NOOR , M. W. ZAFAR, R. MANITA, "The role of audit quality in waste management behavior", International Review of Economics and Finance, January 2024, vol. 89, no. A, pp. 1203-1216
DOI : https://doi.org/10.1016/j.iref.2023.08.019
HARASHEH, M., A. BOUTESKA, R. MANITA, "Investors' preferences for sustainable investments: Evidence from the U.S. using an experimental approach", Economics Letters, January 2024, vol. 234, no. 111428
DOI : 10.1016/j.econlet.2023.111428
MRAD, S., T. HAMZA, R. MANITA, "Corporate investment sensitivity to equity market misvaluation", Review of Accounting and Finance, December 2024, vol. 23, no. 1
DOI : 10.1108/RAF-01-2023-0027
ALAMUN, M., S. BOUBAKER, M. ZAKIR HOSSAIN, R. MANITA, "Female political empowerment and green finance", Energy Economics, March 2024, vol. 131
DOI : 10.1016/j.eneco.2024.107370
SAEED, A., K. KAMRAN, T. THANAKIJSOMBAT, R. MANITA, "Get advanced or retreat: well-informed board and bank risk-taking", Review of Accounting and Finance, July 2024, vol. 23, no. 4
DOI : 10.1108/RAF-06-2023-0194
MANITA, R., "Davantage de femmes en politique pour davantage de finance verte", The Conversation, December 2024
NEKHILI, M., F. JAVED, H. NAGATI, R. MANITA, "Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?", Journal of Accounting and Public Policy, February 2023, vol. 42, no. 1
DOI : 10.1016/j.jaccpubpol.2022.107053
MANITA, R., S. BOUBAKER, T. D. Q. LE, T. NGO, "Predicting the performance of MSMEs: A hybrid DEA-machine learning approach", Annals of Operations Research, February 2023
DOI : 10.1007/s10479-023-05230-8
BOUBAKER, S., T. D. Q. LE, R. MANITA, T. NGO, "The trade-off frontier for ESG and Sharpe ratio: a bootstrapped double-frontier data envelopment analysis", Annals of Operations Research, July 2023
DOI : https://doi.org/10.1007/s10479-023-05506-z
MANITA, R., N. ELOMMAL, A. SAKKA, J.-M. SAHUT, L. HIKKEROVA, "Comportements des auditeurs affectant la qualité de l’audit : une explication par la théorie de la réactance", Management & Prospective (Gestion 2000), March-April 2023, vol. 40, pp. 122-142
BOUBAKER, S., R. MANITA, S. MEFTEH-WALI, "Foreign currency hedging and firm productive efficiency", Annals of Operations Research, June 2022, vol. 313, no. é, pp. 833–854
ELOMMAL, N., R. MANITA, "How Blockchain Innovation could affect the Audit Profession: A Qualitative Study", Innovations - Revue d'Economie et de Management de l'Innovation/Journal of Innovation Economics and Management, January 2022, no. 37, pp. 37-63
MANITA, R., N. ELOMMAL, "Les six impacts de la blockchain sur la profession d’audit", The Conversation, October 2022
MANITA, R., "Are environmentally friendly firms more vulnerable to the Russia-Ukraine crisis?"" Forthcoming International Journal of Accounting Auditing and Performance Evaluation (IJAAPE)
BOUBAKER, S., R. MANITA, W. ROUATBI, "Large shareholders, control contestability and firm productive efficiency", Annals of Operations Research, February 2021, vol. 296, pp. 591–614
DOI : 10.1007/s10479-019-03402-z
DEROUICHE, I., R. MANITA, A. MUESSIG, "Risk disclosure and firm operational efficiency", Annals of Operations Research, January 2021, no. 297, pp. 115-145
DOI : https://doi.org/10.1007/s10479-020-03520-z
WELLALAGE, N. H., A. I. HUNJRA, R. MANITA, S. M. LOCKE, "Information communication technology and financial inclusion of innovative entrepreneurs", Technological Forecasting and Social Change, February 2021, vol. 163
DOI : 10.1016/j.techfore.2020.120416
MANITA, R., N.ELOMMAL, P.BAUDIER, L.HIKKEROVA, "The digital transformation of external Audit and its impact on corporate governance", Technological Forecasting and Social Change, January 2020, vol. 150
BOUBAKER, S., A.CELLIER, R.MANITA, N.TOUMI, "Ownership Structure and Long-run Performance of French IPO Firms", Management International, October 2020, vol. 24, no. 5, pp. 135-152
MANITA, R., N. ELOMMAL, R. DANG, C. SAINTIVES, H. HOUANTI, "Does board gender diversity affect firm performance ? The mediating role of innovation on the French stock market", International Journal of Entrepreneurship and Small Business, October 2020, vol. 39, no. 1/2, pp. 263-278
DOI : 10.1504/IJESB.2020.104253
BOUBAKER, S., A.CELLIER, R.MANITA, A.SAEED, "Does Corporate Social Responsibility Reduce Financial Distress Risk", Economic Modelling, September 2020, vol. 91, pp. 835-851
DOI : https://doi.org/10.1016/j.econmod.2020.05.012
MANITA, R., N.ELOMMAL, R.DANG, L.HOUANTI, "Does board gender diversity affect firm performance? Evidence from the French SMEs", International Journal of Entrepreneurship and Small Business, November 2020, vol. 41, no. 4, pp. 584-603
ELOMMAL , N., R.MANITA, D.CHANEY , "Measuring exchange norms and its impact on satisfaction in a B2C context", International Journal of Market Research, March 2019, vol. 61, no. 3, pp. 302-319
DOI : 10.1177/1470785318760202
VIDAL-GARCÍA, J., M.VIDAL, S.BOUBAKER, R.MANITA, "Idiosyncratic risk and mutual fund performance", Annals of Operations Research, October 2019, vol. 281, no. 1-2, pp. 349-372
DOI : 10.1007/s10479-018-2794-2
MANITA, R., M.DALMAS, N.ELOMMAL, "Carrières : les clés pour parvenir au top management dans les cabinets de conseil", The Conversation, March 2019
MANITA, R., N.ELOMMAL, P.BAUDIER, "Comment le digital et les big data vont transformer le métier des cabinets d’audit", The Conversation, September 2019
MANITA, R., M.GIUSEPPINA BRUNA, R.DANG, L.HOUANTI, "Board gender diversity and ESG disclosure: Evidence from the US", Journal of Applied Accounting Research, June 2018, vol. 19, no. 2, pp. 206-224
DOI : 10.1108/JAAR-01-2017-0024
MANITA, R., N.ELOMMAL, M.DALMAS, "Les déterminants d’accès aux fonctions de gouvernance dans les grands cabinets d’audit", Management & Avenir, November 2018, no. 105, pp. 15-34
MANITA, R., P.BAUDIER, "Le digital et la métamorphose de la fonction finance", The Conversation, October 2018
MANITA, R., N.ELOMMAL, "Le rôle des écoles de commerce dans la transformation numérique", The Conversation, October 2018
MANITA, R., N.ELOMMAL, "Le processus d’acceptation client dans les grands cabinets d’audit : vers la proposition d’une grille de risques", La Revue des Sciences de Gestion, September 2018, no. 293, pp. 49-59
MANITA, R., L.SAINTON, "Comment la fonction contrôle qualité est-elle organisée au sein des grands cabinets d’audit ?", La profession comptable, August 2017, no. 413-414
MANITA, R., "Pertinence des politiques économiques en Tunisie: des préalables s’imposent", Leaders, August 2017
MANITA, R., "La réconciliation nationale : un sujet brûlant, mais des solutions existent", Leaders, August 2017
MANITA, R., "Quelle stratégie pour combattre l’économie souterraine?", Leaders, August 2017
MANITA, R., "Quelles issues aux problèmes économiques et sociaux du pays?", Leaders, July 2017
MANITA, R., "Comment restaurer l’éthique dans la Fonction publique?", Leaders, July 2017
MANITA, R., A.FREYSSINET, "Processus d'acceptation de nouveaux clients - étude exploratoire auprès des grands cabinets d'audit en France", Revue Française de comptabilité, 2016, no. 503, pp. 1-5
ELOMMAL, N., R.MANITA, "Vers une évaluation de la relation banque - clients : une étude des normes de Macneil dans le contexte B to C", Gestion 2000, September 2016, no. 5 & 6, pp. 233-258
MANITA, R., V.PEREIRA, "Qui gouverne les grands cabinets d’audit en France ?", The Conversation, December 2016
MANITA, R., N.ELOMMAL, "Quelles sont les faiblesses de cabinets d’audit sanctionnées par leur tutelle aux USA ?", The Conversation, December 2016
MANITA, R., N. ELOMMAL, "Audit deficiencies leading to PCAOB sanctions: A study of PCAOB reports between 2005 and 2014", Gestion 2000, May 2015, no. 3, pp. 17-41
MANITA, R., H.BELLENGER, "Les grands principes du cadre conceptuel de l’IAASB sur la qualité d’audit", Revue Française de comptabilité, July 2014, no. 478, pp. 2-6
MANITA, R., V.PEREIRA, "La gouvernance des grands cabinets d’audit en France et le profil type de leurs administrateurs", Revue Française de comptabilité, November 2014, no. 481, pp. 2-5
MANITA, R., A. LACAVE, "Les déficiences organisationnelles et du système de contrôle qualité des cabinets d’audit : étude des rapports d’inspection du PCAOB entre 2004 et 2011", Revue Française de comptabilité, February 2012, no. 451
MANITA, R., N.ELOMMAL, H.LAHBARI, "The Impact of Qualitative Factors on Ethical Judgments of Materiality: An Experimental Study with Auditors", International Journal of Business, July 2011, vol. 16, no. 3
MANITA, R., M.GOUSSARD, "Les déficiences conduisant à des sanctions par le PCAOB : une étude des rapports du PCAOB entre 2005 et 2011", Revue Française de comptabilité, October 2011, no. 447
MANITA, R., K. SEYDI, "Organisation et démarche d’inspection du PCAOB", Revue Française de comptabilité, July 2011, no. 445
MANITA, R., N.ELOMMAL, "The Quality of Audit Process: An Empirical Study with Audit Committees", International Journal of Business, March 2010, vol. 15, no. 1, pp. 87-99
MANITA, R., "Le processus de contrôle qualité du Haut Conseil de Commissariat aux comptes", Revue Française de comptabilité, February 2010, no. 429
MANITA, R., "Les déterminants de la qualité du processus d'audit", Euro-Mediterranean Economics and Finance Review, September 2009, no. for IFC5, pp. 159-173
MANITA, R., "La qualité de l’audit externe : Proposition d’une grille d’évaluation axée sur le processus d’audit ", M@n@gement, October 2008, vol. Special, no. 2, pp. 187-209
MANITA, R., M.CHEMANGUI, "Les approches d'évaluation et les indicateurs de mesure de la qualité d'audit: étude critique", Euro-Mediterranean Economics and Finance Review, September 2007, vol. 2, no. 3, pp. 224-241