
Dr. Cynthia Melhem
Assistant Professor
Assistant Professor
cynthia.melhem@lau.edu.lb
Ext. 3783
Frem Civic Center 306
LAU Byblos
Biography
Dr. Cynthia Melhem is an assistant professor of accounting at the Adnan Kassar School of Business at the Lebanese American University. She holds a PhD in accounting from Concordia University in Montreal, Canada, as well as an MBA and a BS in banking and finance from the Lebanese American University.
She is the recipient of the Joe Kelly Graduate Award from Concordia University, granted annually to one outstanding PhD graduate for exceptional thesis merit. Her research focuses on how companies communicate financial and non-financial information to stakeholders, with a particular focus on transparency in corporate disclosure. She employs textual analysis and data analytics techniques in her work.
Dr. Melhem has presented her research at major international academic conferences, including the Canadian Academic Accounting Association, and to accounting standard setters such as the Canadian Accounting Standards Board (AcSB).
Before joining academia, she worked as an auditor at PricewaterhouseCoopers (PwC).
Updated Research and Teaching Interests
Teaching Interests
- Financial accounting
- Managerial accounting
- Financial statement analysis
Research Interests
- Corporate disclosure
- Financial reporting
- Corporate governance
- Textual analysis
- Data analytics
Publications
Jizi, M., Nehme, R., & Melhem, C. (2022). Board gender diversity and firms’ social engagement in the Gulf Cooperation Council (GCC) countries. Equality, Diversity and Inclusion: An International Journal, 41(2), 186–206. https://doi.org/10.1108/EDI-02-2021-0041
Selected Conference Presentations
Melhem, C., Magnan, M., & Moldovan, R. (2025). Human Capital Disclosure and Analyst Forecasts. Accounting Standards Board (AcSB) Joint User Advisory Committee and Academic Advisory Committee Conference, CPA Canada, Toronto, Canada.
Melhem, C., Magnan, M., & Moldovan, R. (2025). Human Resources Governance and Human Capital Management Disclosure Following the SEC Mandate. Canadian Academic Accounting Association Annual Conference, Toronto, Canada.
Melhem, C., Magnan, M., & Moldovan, R. (2025). Rhetoric or Real Commitment? The Role of Human Resources Governance on Human Capital Management Disclosure. Accounting Perspectives Emerging Scholars Virtual Symposium.