Fazal Muhammad is an Assistant Professor in the Department of Accounting, Finance, and Economics at Kedge Business School. He holds a PhD in Management Science from the University of Rennes and is a certified Chartered Management Accountant from Pakistan. His research interests span income smoothing, ESG performance, policy uncertainty, and firm performance. Fazal teaches a range of finance and auditing courses, including Corporate Finance, Ethical Finance, Financial Statements Analysis, and Audit Expertise. In addition to his academic career, he brings over five years of industry experience in finance, accounting, and auditing, providing a strong practical perspective to his teaching and research