Faculty Img
  • Phone:

    +966-13-849-9757

  • Email:

    blhuillier@pmu.edu.sa

  • Office No:

    F-093

  • Barbara L’Huillier, Ph.D.

  • Job Title :

    Associate Chair of the Accounting and Finance

    Assistant Professor

  • College :

    College of Business Administration


  • Department :

    Accounting & Finance


Dr Barbara L’Huillier joined Prince Mohammad bin Fahd University in 2011. She was awarded her PhD in 2011 from the University of Waikato, New Zealand. She earned a Master of Management Studies in Accounting with Distinction and a Post Graduate Diploma in Accounting and Finance with Distinction, both in 2000, from the University of Waikato, New Zealand. Her undergraduate degree is a Bachelor of Business Studies majoring in Accounting and Finance in 1997 from Massey University New Zealand. 
She is an accountant by ‘trade’ initially working in public practice for Ernst & Whinney in New Zealand – (now Ernst and Young) before turning to teaching.
She won the:

  • 1999 University of Waikato Masters Scholarship;
  • 2000 University of Waikato Doctoral Scholarship;
  • 2001 The Federation of University Women - The Harriette Jenkins Award (March);
  • 2010 Tāngata Whenua Community and Voluntary Sector Researcher Award.

She has been awarded two research grants from Prince Mohammad bin Fahd University:

  • L’Huillier, B. M., Ashraf, D., & Rizwan. S. (2016).  A study into the impact of the IFSB 2012 Guidance Note No. 12, on the Probability of Default of Islamic Banks.
  • L’Huillier, B. M., Ashraf, D., & Rizwan. S. (2015).  The Impact of Funding and liquidity requirements of BASEL III on Islamic Banks.

Five of her co-authored conference papers won the ‘Best Paper’ award at their respective conferences:

  • Garfolo, B. T., L’Huillier, B. M. & Khan, S. (2018). What is the role educators have in teaching ethical business practices? 2nd International Conference on Emerging Research for Sustainable Economic Development (2nd ERSED-2018), Kingdom of Bahrain, March 6-7, 2018. 
  • Rizwan, M. S., L’Huillier, B. M. and Ashraf, D. (2017). Corporate Social Responsibility and Accuracy of Financial Reporting: Evidence from the United States. First International Conference on Advanced Research (ICAR-2017), Bahrain, January 25-26, 2017.
  • L’Huillier, B. M., Ashraf, D. & Rizwan, M. S. (2016).  The impact of regulations on financial stability: The case of Islamic banks. Islamic Finance, Banking & Business Ethics Global Conference (IFBBE) 2016, Lahore, Pakistan, March 26-27 2016.
  • L’Huillier, B., & Garfolo, B. T. (2013). Economic Colonialism: The New Empire Building of the 21st Century. Academy of Business Research Conference, Montego Bay, Jamaica, November 13-15, 2013. 
  • L’Huillier, B. M., & Humphries, M. (2008). Mind the Gap!  Poverty and the Market - a New Dark Age, 22nd Annual Conference 2008. Australian and New Zealand Academy of Management (ANZAM), Auckland, New Zealand, December. 

  • Doctor of Philosophy (PhD) – Department of Accounting
  • Master of Management Studies in Accounting (with Distinction)
  • Postgraduate Diploma in Accounting and Finance (with Distinction)
  • Bachelor of Business Studies in Accoutning and Finance


Raza, M. W., L’Huillier, B. M., and Ashraf, D. (2020). The effect of market regimes on the performance of market capitalization-weighted and smart beta Shariah-compliant equity portfolios. In N. Maghrebi., T. Akın., A. Mirakhor., & Z Iqbal. (Eds.), Handbook of Analytical Studies in Islamic Finance and Economics Volume 4 (Chapter 10, pp. 229-258). Germany: Walter de Gruyter GmbH, Berlin/Boston. ISBN: 978-3-11-058508-7. https://www.degruyter.com/view/title/535426?rskey=a4HjJ7&result=2

REFEREED JOURNAL ARTICLES

  • Ashraf, D., Shaikh, A., & L’Huillier, B. (2020). Supply Chain Financing: A Collaborative Approach for Working Capital Management. Available at: https://papers.ssrn.com/sol3/papers.
  • Raza, M. W., L’Huillier, B. M., & Ashraf, D. (2019). The Effect of Market Regimes on the Performance of Market Capitalization-Weighted and Smart Beta Shariah-Compliant-Equity Portfolios.https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3338365
  • L’Huillier, B. M., Rizwan, M. S., & Ashraf, D. (2018). “The Net Stable Funding Requirement under Basel III: Loan Portfolio Growth Matters”, Asia-Pacific Journal of Financial Studies, 47, 477-500.
  • Rizwan, M. S., Moinuddin, M., L’Huillier, B. M., & Ashraf, D. (2018). “Does a one-size-fits-all approach to financial regulations alleviate default risk? The case of dual banking systems”, Journal of Regulatory Economics, 53, 37-74.
  • Garfolo, B. T., L’Huillier, B. M. & Khan, S. (2017). “The Slow Erosion of Academic Freedom: United States Government Barriers to Academic Research and the Sharing of Information’, International Journal of Academic Research in Business and Social Sciences, 7(9), 404-416.
  • Garfolo, B. T. & L’Huillier, B. M. (2017).  Ethics, Globalization, and the Role Educators Play.  Athens Journal of Education, 4(3), 211-222.
  • L’Huillier, B. M. (2016).  Has Globalization Failed to Alleviate Poverty in Sub-Saharan Africa?  Poverty & Public Policy, 8(4), 368-386.
  • Ashraf, D., Rizwan, M. S., & L’Huillier, B. M. (2016).  A Net Stable Funding Ratio for Islamic Banks and its Impact on Financial Stability: an International Investigation.  Journal of Financial Stability, 25, 47-57.
  • Garfolo, B. T. & L’Huillier, B. M. (2016).  Competency Based Education (CBE): Baby Steps for the United States.  Academy of Business Research Journal, 1, 97-113.
  • Garfolo, B. T., & L’Huillier, B. M. (2015).  Demystifying Assessment: The Road to Accreditation.  Journal of College Teaching and Learning, 12(4), 151-170.
  • Garfolo, B. T. & L’Huillier, B. M. (2014).  Ethics, Globalization and Cultural Disintegration.  International Journal of Arts and Sciences, 7(2), 585–592.  
  • Garfolo, B. T. & L’Huillier, B. M. (2014).  Economic Colonialism: The New Empire Building of the 21st Century.  Academy of Business Research Journal, 1,48-55.
  • L’Huillier, B. M. (2014).  What does ‘corporate governance’ actually mean?  Corporate Governance: The International Journal of Business and Society, 14(3), 300-319. 
  • L’Huillier, B. M., & Humphries, M. T. (2012).  Tinkering with the Social Capital of New Zealand: An examination of the (potential) effects of reducing funding for Adult and Community Education (ACE).  Third Sector Review, 18(2), 53-73. 
  • L’Huillier, B. M. (2012).  Making Meaning, Governing Change: Wittgenstein meets Humpty Dumpty.  European Journal of Business and Social Science, 1(6), 124–139.
  • L’Huillier, B. M. (2011).  The Hitchhikers Guide to Paradigms: Tripping on Methodology.  International Journal of Educational Theoretical Practice, 1, 16-29.  Inaugural edition.
  • L’Huillier, B. M. & Humphries, M. T. (2011).  Mind the Gap! Poverty and the Market - a New Dark Age.  International Journal of Economics Theory and Management Practice, 1, 1-12.  Inaugural edition.
  • Hurd, F., & L’Huillier, B. M. (2011).  Developing the human and social capital of the localised workforce: The perceived importance of Adult and Community Education in a single industry town.  New Zealand Journal of Human Resource Management, 11(2), 65-77.
  • L’Huillier, B. M., & Humphries, M. (2009).  Critical Third Sector Research: Transforming the Hegemonic Two-step.  Third Sector Review, 15(2), 75-88.

 

BOOK CHAPTER

  • Raza, M. W., L’Huillier, B. M., and Ashraf, D. (2020). The effect of market regimes on the performance of market capitalization-weighted and smart beta Shariah-compliant equity portfolios. In N. Maghrebi., T. Akın., A. Mirakhor., & Z Iqbal. (Eds.), Handbook of Analytical Studies in Islamic Finance and Economics Volume 4 (Chapter 10, pp. 229-258). Germany: Walter de Gruyter GmbH, Berlin/Boston. ISBN: 978-3-11-058508-7. https://www.degruyter.com/view/title/535426?rskey=a4HjJ7&result=2

 

REFEREED CONFERENCE – FULL PAPERS

 

  • Garfolo, B. T., L’Huillier, B. M. & Khan, S. (2018). What is the role educators have in teaching ethical business practices? 2nd International Conference on Emerging Research for Sustainable Economic Development (2nd ERSED-2018), Kingdom of Bahrain, March 6-7, 2018, presented by L’Huillier, B. M.  Won best presentation award.  http://ksgresearch.org/2nd_ERSED_2018.php
  • Rizwan, M. S., Moinuddin, M., L’Huillier, B. M., & Ashraf, D. (2017). “Does a one-size-fits-all approach to financial regulations alleviate default risk”? The case of dual banking systems, IFABS 2017  Asia Conference, University of Nottingham, Ningbo China. August 31-September 2, presented by L’Huillier, B. M.  http://www.ifabs.org/confernce/view/8//
  • L’Huillier, B. M., Rizwan, M. S., & Ashraf, D. (2017).  Is the net stable funding requirement under Basel III detrimental to intermediation activities: An international study?  IFABS 2017 Oxford Conference, Saïd Business School, University of Oxford, England.  July 15-17, presented by L’Huillier, B. M.  http://www.ifabs.org/conference/view/7//
  • Rizwan, M. S., L’Huillier, B. M., & Ashraf, D. (2017). Corporate Social Responsibility and Accuracy of Financial Reporting: Evidence from the United States.  First International Conference on Advanced Research (ICAR-2017), Bahrain, January 25-26, 2017, presented by L’Huillier, B. M.  Won ‘best paper’ award http://apiar.org.au/?conference=1st-international-conference-on-advanced-research-icar-2017-bahrain
  • L’Huillier, B. M. (2016). Has Globalization Failed to Alleviate Poverty in Sub-Saharan Africa? WEI International European Academic Conference on Business & Economics, Rome, Italy, November 14-16, 2016.
    https://www.westeastinstitute.com/proceedings/
  • L’Huillier, B. M., & Garfolo, B. T.  (2016)  Ethics, Globalization and the Role Educators Play.  Athens Institute of Education and Research, 14th Annual International Conference on Accounting, Athens, Greece.  July 4-7, 2016, presented by L’Huillier, B. M.  http://www.atiner.gr/2016/2016PRO-ACCFIN.pdf
  • L’Huillier, B. M., Ashraf, D., & Rizwan, M. S. (2016).  The impact of regulations on financial stability: The case of Islamic banks.  Islamic Finance, Banking & Business Ethics Global Conference (IFBBE) 2016, Lahore, Pakistan, March 26-27, 2016, presented by L’Huillier, B. M.  March 26-27.  Won ‘Most Promising Paper’ Award.  if.conference@lums.edu.pk
  • L’Huillier, B. M., Ashraf, D., & Rizwan, M. S. (2015).  Does the implementation of a Net Stable Funding Ratio enhance the financial stability of the banking industry? An international study.  5th Auckland Finance Meeting/Conference, Auckland University of Technology, Auckland, New Zealand, December 17-19, 2015, presented by L’Huillier, B. M. www.acfr.aut.ac.nz/2015afm/
  • L’Huillier, B. M. (2014). Grounded Theory for Emerging Researchers.  International Journal of Arts & Sciences conference (IJAS conference), Paris, France, March 31-April 3, 2014.  (author – funded)  http://euroamericanconferenceforac2014.sched.org/
  • Garfolo, B. T., & L’Huillier, B. (2014). Ethics, Globalization and Cultural Disintegration.  International Journal of Arts & Sciences conference (IJAS conference),Paris, France, March 31-April 3, 2014.  (author – funded) 
    http://euroamericanconferenceforac2014.sched.org/
  • L’Huillier, B., & Garfolo, B. T. (2013). Economic Colonialism: The New Empire Building of the 21st Century.  Academy of Business Research Conference, Montego Bay, Jamaica, November 13-15, 2013.  Won ‘Best Paper’ award.  Presented by Garfolo, B. T.  (PMU – funded)
  • L’Huillier, B, M. (2012). Making Meaning, Governing Change: Wittgenstein meets Humpty Dumpty.  2012 International Conference of Critical Accounting, New York, USA; 26-27 April, 30pgs. Presented by a nominee of the conference organizer.  (author – funded). 
  • Humphries, M., & L’Huillier, B. M. (2010). The State of the World Decolonized or Neo-Colonial?  Answering Back to the Master.  International Federation of Scholarly Associations of Management (IFSAM), World Conference, Paris, France, July 8-10, presented by Hurd, F. 
  • L’Huillier, B. M., & Humphries, M. (2010). Critical perspectives and the ‘partnership model’ between the State and Maori.  Organization, Identity and Locality (OIL) Conference 2010, Victoria University, Wellington, pp.49-52.
  • L’Huillier, B. M. (2009). Grounded Theory Revisited.  13th Annual Student Research Conference, Waikato Management School, The University of Waikato, Hamilton, New Zealand, October.
  • L’Huillier, B. M., & Humphries, M. (2008). Mind the Gap!  Poverty and the Market - a New Dark Age.  22nd Annual Conference 2008 Australian and New Zealand Academy of Management (ANZAM), Auckland, New Zealand, December.  Won the ‘Best Paper’ award in the Critical Management Studies Stream.
  • L’Huillier, B. M. (2008). The Hitchhikers Guide to Paradigms: Tripping on Methodology.  12th Annual Student Research Conference, Waikato Management School, The University of Waikato, Hamilton, New Zealand, October.
  • L’Huillier, B. M. (2007). The Humpty Dumpty Phenomenon and New Zealand’s Paradigm Shift from Social Democracy to Neo-liberalism.  11th Annual Student Research Conference, Waikato Management School, The University of Waikato, Hamilton, New Zealand, October.
  • L’Huillier, B. M. (2001). A Framework of Theoretically-Informed Issues and Connotative Meanings of Corporate Governance.  5th Annual Student Research Conference, Waikato Management School, The University of Waikato, Hamilton, New Zealand, November.

 

REFEREED CONFERENCE – ABSTRACTS

 

  • Humphries, M., & L’Huillier, B. M. (2010). Indigenous Voices - Who is Speaking? Who is Listening? With What effect?  Third Sector Review Australia New Zealand Third Sector Research (ANZTSR), Sydney, Australia, November.
  • L’Huillier, B. M., & Humphries, M. (2008). Neoliberalism in Disguise? The Third Way and its New Sibling: ‘PPP’ (Public Private Partnerships).  Ninth Biennial Conference 20080Australia New Zealand Third Sector Research (ANTSR), Auckland, New Zealand, November.

 

REFEREED JOURNAL POEMS

 

  • L’Huillier, B. M. (2014). The Conference.  Accounting, Auditing and Accountability Journal, 27(4), 758-759.
  • Haji, A. A., & L’Huillier, B. M. (2013). Damned if you do, damned if you do not.  Accounting, Auditing and Accountability Journal, 26(6), On-line version.
  • L’Huillier, B. M. (2013). The Key to ‘Business Success’.  Accounting, Auditing and Accountability Journal, 26(6), On-line version.
  • L’Huillier, B. M. (2012). Poverty = Fear.  Critical Perspectives on Accounting, 23(7-8), 609.
  • L’Huillier, B. M. (2012). All Hail the Recession!  Critical Perspectives on Accounting, 23(7-8), 608.
  • L’Huillier, B. M. (2012). Publish or Perish.  Accounting, Auditing and Accountability Journal, 25(6), 1071.
  • L’Huillier, B. M. (2012). A Eulogy for a ‘Bright Future’.  Accounting, Auditing and Accountability Journal, 25(3), 574-575.
  • L’Huillier, B. M. (2012). What do WE teach?  International Journal of Critical Accounting, 4(1), 111-112.
  • L’Huillier, B. M. (2012). The Fall and Rise of Humpty Dumpty.  Critical Perspectives on Accounting, 23(1), 90-91.
  • L’Huillier, B. M. (2011). Can a Leopard Change its Spots?  International Journal of Critical Accounting, 3(4), On-line version.
  • L’Huillier, B. M. (2011). Recipe for Poverty, Degradation, and Hopelessness.  Accounting, Auditing and Accountability Journal, 24(6), 815.
  • L’Huillier, B. M. (2011). Pandora’s Box.  Accounting, Auditing & Accountability Journal, 24(5), 672.
  • L’Huillier, B. M. (2011). The Little Green Men from Mars.  International Journal of Critical Accounting, 3(1), 125-126.
  • L’Huillier, B. M. (2010). Goldilocks and the Three Evils.  Critical Perspectives on Accounting, 21(2), 169-170.
  • L’Huillier, B. M. (2009). Humpty Dumpty Sat in Wall Street.  Critical Perspectives on Accounting, 20(7), 870-871.

 

WORKING PAPERS

 

  • Van Peursem, K., Wells, P.K., & L’Huillier, B. (1999). Contracting Services in SMEs: A New Zealand Firm Case Study, Department of Accounting, The University of Waikato.  Working Paper Series, (60), September.

 

SOFTWARE

 

  • Pratt, M.J., Van Esch, S., Dilton-Hill, K. G., L’Huillier, B. M., & Van Peursem, K. (2004). Cosmos Perfumes: An Audit Case Study, Waikato Management School, The University of Waikato, New Zealand.
  • Van Esch, S., Dilton-Hill, K. G., L’Huillier, B. M., & Van Peursem, K. A. (2004). Cosmos Perfumes: Instructor’s Manual, Waikato Management School, The University of Waikato, New Zealand.

 

FULL PAPERS ACCEPTED AS A CONFERENCE POSTER PRESENTATION

 

  • L’Huillier, B. M., & Humphries, M. (2009). Social Capital: Deposits and Withdrawals at the Bank of Democracy.  23rd Annual Conference 2009 Australian and New Zealand Academy of Management (ANZAM), Melbourne: Australia, December. 

 

RESEARCH COLLOQUIUMS – ABSTRACTS

 

  • L’Huillier, B. M., & Garfolo, B. T. (2014). Ethics, Globalization and Cultural Disintegration.  Prince Mohammad Bin Fahd University 6th Research and Professional Development Colloquium, November 2014. 
  • Garfolo, B. T., & L’Huillier, B. M. (2014). Programmatic Assessment: The Road to Accreditation.  Prince Mohammad Bin Fahd University 6th Research and Professional Development Colloquium, November 2014. 
  • L’Huillier, B. M., & Garfolo, B. T. (2013). Economic Colonialism: The New Empire Building Of The 21st Century.  Prince Mohammad Bin Fahd University 5th Research and Professional Development Colloquium, May 2013. 
  • L’Huillier, B. M., & Al-Yami, F. M. (2012). Female voters; Proceed to Ballots!  Social and financial implications of women voting in Saudi Arabia.  Prince Mohammad Bin Fahd University 3rd Research and Professional Development Colloquium, May 012.
  • L’Huillier, B. M., & Humphries, M. T. (2011). Funding Issues Facing Adult Community Education (ACE) and the effect it will have on the stores of social capital in New Zealand.  Prince Mohammad Bin Fahd University 2nd Research and Professional Development Colloquium, December 2011. 

 

Justice, equity and ‘good’ governance, ethics, globalization and accreditation.

 

 
  • Member of the Accounting and Finance Association of Australia and New Zealand (AFAANZ)