Dr Albahlol Alayat

Albahlol Alayat is a Senior Lecturer in Accounting and Finance and Academic Integrity Lead at ARU. With over 20 years of academic and professional experience, he brings deep expertise in accounting, finance, and corporate governance.

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Background

Albahlol's research work focuses on financial analysis, governance, auditing, and performance evaluation, with a strong interest in international accounting standards (IFRS and US GAAP) and their impact on global business practices.

He teaches across undergraduate and postgraduate programmes and supervises research students at both Masters and doctoral levels. His academic interests focus on public-sector auditing, corporate governance, and performance evaluation, particularly within emerging economies and the oil and gas sector.

Before joining ARU, Dr Alayat held senior professional and academic positions in Libya, combining over a decade of experience in public auditing, higher education, and research. He previously worked at the Libyan Audit Bureau, where he advanced from Financial Statement Auditor to Department Head, overseeing national audits and performance-review projects. He also lectured at 7th of October University and the Higher Centre for Administrative & Financial Professions in Tripoli, delivering a wide range of accounting modules and contributing to curriculum development and quality assurance.

At ARU, Dr Alayat also serves as Academic Integrity Lead, responsible for promoting ethical academic practices, leading investigations, and delivering training on integrity and professional conduct.

Spoken Languages

• Arabic
• English

Research interests

• Financial accounting and management accounting
• Corporate governance and accountability
• Financial performance and reporting
• International Financial Reporting Standards (IFRS) and US GAAP
• ESG performance
• Audit quality
• Sustainability reporting and disclosure practices
• Performance measurement and financial analysis

Areas of research supervision

• Financial accounting and management accounting, especially International Financial Reporting Standards (IFRS) and US GAAP
• Corporate governance and accountability
• Performance measurement and financial analysis, especially ESG performance

Teaching

At ARU, Albahlol teaches on the following modules:

• Accounting for Control and Performance Management (Module Leader)
• International Accounting
• International Financial Reporting
• Corporate Governance and Auditing
• Financial Management
• Introduction to Financial Reporting
• Finance for Decision Making

Qualifications

• PhD in Accounting, Anglia Ruskin University, UK (2021). Thesis: Towards an Effective Role of the Libyan Audit Bureau in Enhancing Corporate Governance in Oil Companies
• MSc in Accounting, Higher Studies Academy, Tripoli, Libya (2002). Thesis: The Extent to Which the Libyan Audit Bureau Uses Performance Indicators in Evaluating the Performance of Industrial Public Companies
• BSc in Accounting, University of Gar Younis, Benghazi, Libya (1993)

Research grants, consultancy, knowledge exchange

• Under processing consultancy with LAB in Libya

Selected recent publications

Alayat, A.M., Lasyoud, A.A., Khan, A. and Irsyadillah, I., 2025. Corporate Governance and Sustainability Disclosure: Challenges and Opportunities for the Libyan Audit Bureau in the Oil Sector. Business strategy and the environment [Preprint]. Available at: https://doi.org/10.1002/bse.70211.

Alayat, A. M., 2011. The Extent to Which the Libyan Audit Bureau Uses Performance Indicators in Evaluating the Performance of Industrial Public Companies. [Textbook].

Recent presentations and conferences

Corporate Governance Practices in Libya. Interdisciplinarity: Breaking Boundaries Conference, University of Cambridge, UK, 2019.