DoctorHeba Ahmed

Heba is a lecturer and researcher in accounting, auditing, sustainability reporting, and stakeholder accountability in Aotearoa New Zealand. Her research focuses on the quality and credibility of corporate financial and sustainability reporting and on how different stakeholders perceive, interpret, and use reported information. She holds a PhD in Accounting from Te Whare Wānanga o Waitaha | University of Canterbury.

A central strand of her work examines sustainability reporting and assurance, including the role of assurance in strengthening the credibility of corporate disclosures and supporting stakeholder trust. Her research also explores climate-related disclosure, financial auditing, reporting regulation, and the extent to which reporting and assurance practices promote meaningful organisational accountability rather than primarily serving managerial or reputational purposes.

Heba primarily uses qualitative research methodologies, including interviews, document analysis, and interpretive approaches. Her work contributes to debates on corporate accountability, reporting credibility, stakeholder engagement, sustainability governance, and the role of accounting and assurance in supporting transparent and accountable organisational decision-making.