Details about Khaled Hussainey

Access statistics for papers by Khaled Hussainey.

Last updated 2025-01-29. Update your information in the RePEc Author Service.

Short-id: phu734

Working Papers

2024

1. Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability
   Post-Print, HAL View citations (2)
   See also Journal Article Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability, Business Strategy and the Environment, Wiley Blackwell (2024) View citations (1) (2024)

2023

2. Does climate governance affect waste disclosure? Evidence from the U.S
   Post-Print, HAL View citations (1)
   See also Journal Article Does climate governance affect waste disclosure? Evidence from the U.S, Applied Economics, Taylor & Francis Journals (2024) (2024)
3. Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence
   Post-Print, HAL View citations (1)
   See also Journal Article Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence, Journal of Applied Accounting Research, Emerald Group Publishing Limited (2023) View citations (1) (2023)
4. Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence
   Post-Print, HAL View citations (30)
5. Sustainable Strategic Investment Decision-Making Practices in UK Companies: The Influence of Governance Mechanisms on Synergy between Industry 4.0 and Circular Economy
   Post-Print, HAL View citations (6)
   See also Journal Article Sustainable strategic investment decision-making practices in UK companies: The influence of governance mechanisms on synergy between industry 4.0 and circular economy, Technological Forecasting and Social Change, Elsevier (2023) View citations (6) (2023)
6. The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
   Post-Print, HAL
   See also Journal Article The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study, International Journal of Disclosure and Governance, Palgrave Macmillan (2024) (2024)
7. The impact of climate risk on accounting conservatism: evidence from developing countries
   Post-Print, HAL View citations (1)
   See also Journal Article The impact of climate risk on accounting conservatism: evidence from developing countries, Journal of Applied Accounting Research, Emerald Group Publishing Limited (2023) View citations (1) (2023)
8. The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study
   Post-Print, HAL

2022

9. Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon
   Working Papers of LaRGE Research Center, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg
10. Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG)
    Post-Print, HAL View citations (29)
    See also Journal Article Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG), Technological Forecasting and Social Change, Elsevier (2022) View citations (43) (2022)
11. Corporate governance reforms and risk disclosure quality: evidence from an emerging economy
    Post-Print, HAL
    See also Journal Article Corporate governance reforms and risk disclosure quality: evidence from an emerging economy, Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited (2022) (2022)
12. Exploring the performance of responsible companies in G20 during the COVID-19 outbreak
    Post-Print, HAL View citations (8)
13. Unraveling the existence of the necessity and sufficiency of accounting information
    Post-Print, HAL
    See also Journal Article Unraveling the existence of the necessity and sufficiency of accounting information, Journal of Applied Accounting Research, Emerald Group Publishing Limited (2022) (2022)

2020

14. Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks
    Post-Print, HAL
    See also Journal Article Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks, Journal of Applied Accounting Research, Emerald Group Publishing Limited (2020) (2020)

2014

15. The perceived credibility of forward-looking performance disclosures
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (20)
    See also Journal Article The perceived credibility of forward-looking performance disclosures, Accounting and Business Research, Taylor & Francis Journals (2014) View citations (24) (2014)

Journal Articles

2024

1. Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter?
   Review of Accounting and Finance, 2024, 23, (5), 687-714 View citations (1)
2. Do corporate sustainability practices mitigate earnings management? The moderating role of firm size
   Business Strategy and the Environment, 2024, 33, (6), 5423-5444
3. Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry?
   JRFM, 2024, 17, (2), 1-20
4. Does climate governance affect waste disclosure? Evidence from the U.S
   Applied Economics, 2024, 56, (43), 5146-5162
   See also Working Paper Does climate governance affect waste disclosure? Evidence from the U.S, Post-Print (2023) View citations (1) (2023)
5. Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance
   International Journal of Accounting & Information Management, 2024, 32, (3), 447-474
6. Eco-innovation and corporate waste management: The moderating role of ESG performance
   Review of Quantitative Finance and Accounting, 2024, 63, (2), 781-805
7. Forward-looking disclosure and short-term liabilities: evidence from Oman
   International Journal of Accounting, Auditing and Performance Evaluation, 2024, 20, (1/2), 5-22
8. Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach
   Journal of Accounting in Emerging Economies, 2024, 14, (5), 1223-1251
9. Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures?
   Business Strategy and the Environment, 2024, 33, (2), 661-678
10. Key audit matters: a systematic review
    International Journal of Accounting, Auditing and Performance Evaluation, 2024, 20, (3/4), 319-341
11. Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability
    Business Strategy and the Environment, 2024, 33, (4), 3588-3606 View citations (1)
    See also Working Paper Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability, Post-Print (2024) View citations (2) (2024)
12. The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia
    IJFS, 2024, 12, (3), 1-25
13. The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
    International Journal of Disclosure and Governance, 2024, 21, (2), 175-192
    See also Working Paper The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study, Post-Print (2023) (2023)
14. The moderating role of CEO race on the relationship between CEO masculinity and company financial performance
    International Journal of Business Governance and Ethics, 2024, 18, (1), 104-129

2023

15. A bibliometric analysis of political connections literature
    Review of Accounting and Finance, 2023, 22, (2), 206-226 View citations (1)
16. Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods
    Journal of Applied Accounting Research, 2023, 24, (4), 745-768
17. Board attributes and corporate social responsibility disclosure quality based on information typology
    Review of Accounting and Finance, 2023, 22, (4), 508-531
18. Busy audit committee directors and corporate narrative disclosure in Oman
    Review of Accounting and Finance, 2023, 22, (3), 374-398
19. Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis
    Journal of Financial Reporting and Accounting, 2023, 22, (1), 79-104
20. Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos
    Journal of Applied Accounting Research, 2023, 24, (4), 726-744
21. Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region
    International Journal of Islamic and Middle Eastern Finance and Management, 2023, 16, (5), 910-927
22. Country-level governance and sustainable development goals: implications for firms’ sustainability performance
    Studies in Economics and Finance, 2023, 41, (3), 684-723
23. Covid-19 disclosure: do internal corporate governance and audit quality matter?
    International Journal of Accounting & Information Management, 2023, 31, (1), 170-194 View citations (1)
24. Disclosure of forward-looking information: does overlapping audit committee membership matter?
    International Journal of Accounting, Auditing and Performance Evaluation, 2023, 19, (3), 328-359
25. Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?
    International Journal of Finance & Economics, 2023, 28, (4), 3876-3890 View citations (3)
26. Do investors care about corporate environmental responsibility engagement?
    International Journal of Business Governance and Ethics, 2023, 17, (4), 393-415
27. Does managerial ability and auditor report readability affect corporate liquidity and cost of debt?
    Asian Review of Accounting, 2023, 31, (3), 437-459 View citations (1)
28. Effects of chairman ownership on financing decisions: empirical evidence from GCC
    Journal of Risk Finance, 2023, 24, (5), 631-656
29. Emergent themes of social and environmental reporting in the UK retail banks
    International Journal of Business Governance and Ethics, 2023, 17, (4), 416-442
30. Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations
    International Journal of Accounting & Information Management, 2023, 31, (5), 838-863 View citations (1)
31. Religiosity, financial distress and R&D accounting treatment in US context
    Journal of Applied Accounting Research, 2023, 25, (3), 650-667
32. Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy
    Journal of Applied Accounting Research, 2023, 24, (5), 910-932
33. Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence
    Journal of Applied Accounting Research, 2023, 24, (5), 1004-1026 View citations (1)
    See also Working Paper Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence, Post-Print (2023) View citations (1) (2023)
34. Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt
    Journal of Sustainable Finance & Investment, 2023, 13, (3), 1334-1353
35. Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries
    International Entrepreneurship and Management Journal, 2023, 19, (3), 1177-1207 View citations (2)
36. Spillover effects of CEO performance-induced removal on competitor CEOs' firms' financial policies
    Journal of Risk Finance, 2023, 24, (5), 554-584
37. Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter?
    International Journal of Finance & Economics, 2023, 28, (3), 2382-2403 View citations (2)
38. Sustainable strategic investment decision-making practices in UK companies: The influence of governance mechanisms on synergy between industry 4.0 and circular economy
    Technological Forecasting and Social Change, 2023, 187, (C) View citations (6)
    See also Working Paper Sustainable Strategic Investment Decision-Making Practices in UK Companies: The Influence of Governance Mechanisms on Synergy between Industry 4.0 and Circular Economy, Post-Print (2023) View citations (6) (2023)
39. The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt
    IJFS, 2023, 11, (2), 1-26
40. The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions
    Journal of Applied Accounting Research, 2023, 25, (2), 279-297
41. The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda
    Journal of Accounting Literature, 2023, 46, (4), 611-629
42. The impact of climate risk on accounting conservatism: evidence from developing countries
    Journal of Applied Accounting Research, 2023, 25, (3), 570-593 View citations (1)
    See also Working Paper The impact of climate risk on accounting conservatism: evidence from developing countries, Post-Print (2023) View citations (1) (2023)

2022

43. A systematic literature review on risk disclosure research: State-of-the-art and future research agenda
    International Review of Financial Analysis, 2022, 82, (C) View citations (7)
44. Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry
    Journal of Islamic Accounting and Business Research, 2022, 14, (7), 1065-1087
45. Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016
    JRFM, 2022, 15, (9), 1-22 View citations (1)
46. Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis
    International Journal of Accounting & Information Management, 2022, 30, (5), 617-640 View citations (1)
47. Corporate governance reforms and risk disclosure quality: evidence from an emerging economy
    Journal of Accounting in Emerging Economies, 2022, 13, (2), 331-354
    See also Working Paper Corporate governance reforms and risk disclosure quality: evidence from an emerging economy, Post-Print (2022) (2022)
48. Corporate narrative reporting on Industry 4.0 technologies: does governance matter?
    International Journal of Accounting & Information Management, 2022, 30, (4), 457-476 View citations (5)
49. Corporate risk disclosure and key audit matters: the egocentric theory
    International Journal of Accounting & Information Management, 2022, 30, (2), 230-251 View citations (2)
50. Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)
    Technological Forecasting and Social Change, 2022, 175, (C) View citations (43)
    See also Working Paper Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG), Post-Print (2022) View citations (29) (2022)
51. Determinants of sustainability reporting decision: evidence from Pakistan
    Journal of Sustainable Finance & Investment, 2022, 12, (1), 214-237 View citations (1)
52. Do Key Audit Matters Signal Corporate Bankruptcy?
    Journal of Accounting and Management Information Systems, 2022, 21, (3), 315-334 View citations (3)
53. Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries
    JRFM, 2022, 15, (5), 1-17
54. Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance?
    Sustainability, 2022, 14, (13), 1-14 View citations (3)
55. Environmental, Social and Governance (ESG) Disclosure and the Small and Medium Enterprises (SMEs) Sustainability Performance
    Sustainability, 2022, 15, (1), 1-18
56. Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy
    Journal of Applied Accounting Research, 2022, 24, (4), 655-681
57. Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic
    Journal of Financial Reporting and Accounting, 2022, 22, (3), 608-633
58. Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model
    Journal of Accounting and Management Information Systems, 2022, 21, (4), 475-500
59. Market discipline and capital buffers in Islamic and conventional banks in the MENA region
    Eurasian Economic Review, 2022, 12, (1), 139-167 View citations (1)
60. Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman
    Administrative Sciences, 2022, 12, (3), 1-12 View citations (1)
61. Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage
    International Journal of Accounting & Information Management, 2022, 30, (3), 339-351 View citations (2)
62. Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCS): to whom and for what?
    Journal of Islamic Accounting and Business Research, 2022, 13, (5), 760-777
63. Subordinate executives' horizon and firm policies
    Journal of Corporate Finance, 2022, 74, (C) View citations (6)
64. THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX
    The Singapore Economic Review (SER), 2022, 67, (01), 87-111
65. The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report
    IJFS, 2022, 10, (4), 1-18
66. The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies
    JRFM, 2022, 15, (9), 1-20 View citations (1)
67. The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE
    JRFM, 2022, 15, (8), 1-14 View citations (6)
68. The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach
    Research in International Business and Finance, 2022, 62, (C) View citations (1)
69. The fog index in accounting research: contributions and challenges
    Journal of Applied Accounting Research, 2022, 24, (2), 318-343 View citations (2)
70. The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance
    International Review of Financial Analysis, 2022, 81, (C) View citations (6)
71. The impact of corporate governance on forward-looking CSR disclosure
    Journal of Financial Reporting and Accounting, 2022, 22, (3), 480-499 View citations (2)
72. The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK
    Journal of International Accounting, Auditing and Taxation, 2022, 46, (C) View citations (3)
73. The key audit matters and the audit cost: does governance matter?
    International Journal of Accounting & Information Management, 2022, 31, (1), 195-217 View citations (3)
74. Unraveling the existence of the necessity and sufficiency of accounting information
    Journal of Applied Accounting Research, 2022, 23, (5), 1095-1113
    See also Working Paper Unraveling the existence of the necessity and sufficiency of accounting information, Post-Print (2022) (2022)
75. Using machine learning methods to predict financial performance: Does disclosure tone matter?
    International Journal of Disclosure and Governance, 2022, 19, (1), 93-112 View citations (2)

2021

76. Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman
    JRFM, 2021, 14, (12), 1-17 View citations (3)
77. Compliance with IFRS 7 by financial institutions: evidence from GCC
    International Journal of Disclosure and Governance, 2021, 18, (1), 42-57 View citations (2)
78. Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region
    JRFM, 2021, 14, (10), 1-22 View citations (2)
79. Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks
    International Journal of Finance & Economics, 2021, 26, (4), 6281-6311 View citations (9)
80. Covid-19 and performance disclosure: does governance matter?
    International Journal of Accounting & Information Management, 2021, 29, (5), 776-792 View citations (3)
81. Creating sustainability reports that matter: an investigation of factors behind the narratives
    Journal of Applied Accounting Research, 2021, 23, (3), 738-763 View citations (1)
82. Determinants Of the Production and Profitability of Audit Services in Tunisia
    Journal of Accounting and Management Information Systems, 2021, 20, (2), 304-331
83. Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?
    Review of Quantitative Finance and Accounting, 2021, 57, (2), 557-594 View citations (7)
84. Do Overlapped Audit Committee Directors Affect Tax Avoidance?
    JRFM, 2021, 14, (10), 1-14 View citations (3)
85. Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan?
    Journal of Financial Reporting and Accounting, 2021, 20, (5), 789-808
86. Does Governance Affect Compliance with IFRS 7?
    JRFM, 2021, 14, (6), 1-23 View citations (1)
87. Does Risk Disclosure Matter for Trade Credit?
    JRFM, 2021, 14, (3), 1-13 View citations (1)
88. Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice
    JRFM, 2021, 14, (1), 1-16 View citations (2)
89. Religiosity and financial distress in U.S. firms
    International Journal of Finance & Economics, 2021, 26, (3), 3902-3915
90. Risk Disclosure and Corporate Cash Holdings
    JRFM, 2021, 14, (7), 1-15 View citations (4)
91. Risk disclosure behaviour: evidence from the UK extractive industry
    Journal of Applied Accounting Research, 2021, 22, (3), 484-506 View citations (1)
92. The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence
    JRFM, 2021, 14, (11), 1-14
93. The Impact of Corporate Social Responsibility as a Marketing Investment on Firms’ Performance: A Risk-Oriented Approach
    JRFM, 2021, 14, (11), 1-17 View citations (1)
94. The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context
    International Journal of Finance & Economics, 2021, 26, (2), 2279-2288 View citations (2)
95. The impact of financial instruments disclosures on the cost of equity capital
    International Journal of Accounting & Information Management, 2021, 29, (4), 528-551 View citations (2)
96. The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study
    Journal of Financial Reporting and Accounting, 2021, 19, (2), 299-324 View citations (1)
97. What drives risk disclosure in Islamic and conventional banks? An international comparison
    International Journal of Finance & Economics, 2021, 26, (4), 6338-6361 View citations (3)

2020

98. Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks
    Journal of Applied Accounting Research, 2020, 22, (1), 168-193
    See also Working Paper Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks, Post-Print (2020) (2020)
99. Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt
    Journal of Applied Accounting Research, 2020, 21, (4), 701-720
100. Auditing in times of social distancing: the effect of COVID-19 on auditing quality
     International Journal of Accounting & Information Management, 2020, 29, (1), 169-178 View citations (3)
101. Big data analytics of corporate internet disclosures
     Accounting Research Journal, 2020, 35, (1), 4-20 View citations (5)
102. CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks
     International Journal of Accounting & Information Management, 2020, 28, (4), 607-638 View citations (9)
103. Do ownership structures affect risk disclosure in Islamic banks? International evidence
     Journal of Financial Reporting and Accounting, 2020, 19, (3), 369-391 View citations (2)
104. Does corporate investment efficiency affect corporate disclosure practices?
     Journal of Applied Accounting Research, 2020, 21, (2), 309-327 View citations (3)
105. ESG disclosure and firm performance before and after IR
     International Journal of Accounting & Information Management, 2020, 28, (3), 429-444 View citations (5)
106. Is bank creditworthiness associated with risk disclosure behavior? Evidence from Islamic and conventional banks in emerging countries
     Pacific-Basin Finance Journal, 2020, 61, (C) View citations (4)
107. The determinants of AAOIFI governance disclosure in Islamic banks
     Journal of Financial Reporting and Accounting, 2020, 18, (1), 1-18 View citations (2)
108. The impact of AAOIFI governance disclosure on Islamic banks performance
     Journal of Financial Reporting and Accounting, 2020, 19, (3), 434-454
109. The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt
     Journal of Financial Reporting and Accounting, 2020, 19, (2), 234-271
110. The joint effect of corporate risk disclosure and corporate governance on firm value
     International Journal of Disclosure and Governance, 2020, 17, (2), 123-140 View citations (14)
111. The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance
     Review of Quantitative Finance and Accounting, 2020, 54, (2), 413-445 View citations (9)

2019

112. A study of the determinants of environmental disclosure quality: evidence from French listed companies
     Journal of Management & Governance, 2019, 23, (4), 939-971 View citations (48)
113. Corporate governance and risk disclosure quality: Tunisian evidence
     Journal of Accounting in Emerging Economies, 2019, 9, (4), 567-602 View citations (10)
114. Corporate governance and risk disclosure: evidence from Saudi Arabia
     International Journal of Accounting, Auditing and Performance Evaluation, 2019, 15, (1), 89-111 View citations (9)
115. Developing the narrative risk disclosure measurement
     International Review of Financial Analysis, 2019, 64, (C), 126-144 View citations (8)
116. Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms?
     Review of Quantitative Finance and Accounting, 2019, 52, (2), 493-519 View citations (14)
117. Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets
     Journal of International Accounting, Auditing and Taxation, 2019, 36, (C), - View citations (2)
118. The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis
     International Journal of Disclosure and Governance, 2019, 16, (2), 100-115 View citations (1)
119. The impact of country‐level institutional differences on corporate social responsibility disclosure engagement
     Corporate Social Responsibility and Environmental Management, 2019, 26, (6), 1307-1320 View citations (6)

2018

120. Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence
     International Journal of Accounting, Auditing and Performance Evaluation, 2018, 14, (4), 315-337 View citations (1)
121. Corporate governance and Islamic banks’ products and services disclosure
     Accounting Research Journal, 2018, 31, (1), 75-89 View citations (2)
122. Corporate governance and voluntary risk and forward-looking disclosures
     Journal of Applied Accounting Research, 2018, 19, (4), 592-607 View citations (9)
123. Earnings management in the aftermath of the zero-earnings discontinuity disappearance
     Journal of Applied Accounting Research, 2018, 19, (3), 401-422 View citations (3)
124. The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries
     Research in International Business and Finance, 2018, 44, (C), 239-255 View citations (2)
125. The non-economic consequences of disclosure in Islamic banks
     International Journal of Emerging Markets, 2018, 13, (6), 1948-1968
126. Tone disclosure and financial performance: evidence from Egypt
     Accounting Research Journal, 2018, 31, (1), 63-74 View citations (10)

2017

127. Is Egyptian corporate financial reporting becoming more conservative?
     Journal of Financial Reporting and Accounting, 2017, 15, (3), 333-346 View citations (1)
128. The determinants of risk disclosure in the Indonesian non-listed banks
     International Journal of Trade and Global Markets, 2017, 10, (1), 58-66
129. The effect of multiple directorships on real and accrual-based earnings management
     Accounting Research Journal, 2017, 30, (4), 395-412 View citations (5)
130. The integration of the third generation balanced scorecard with a student loyalty model to enhance financial performance in higher education
     International Journal of Accounting, Auditing and Performance Evaluation, 2017, 13, (4), 339-360

2016

131. Audit committee – internal audit interaction and moral courage
     Managerial Auditing Journal, 2016, 31, (4/5), 403-433
132. Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets
     Advances in accounting, 2016, 35, (C), 82-97 View citations (6)
133. Determinants and value relevance of UK CEO pay slice
     International Review of Applied Economics, 2016, 30, (3), 403-421 View citations (3)
134. Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia
     International Journal of Disclosure and Governance, 2016, 13, (4), 364-393 View citations (26)
135. Determinants of compliance with AAOIFI standards by Islamic banks
     International Journal of Islamic and Middle Eastern Finance and Management, 2016, 9, (1), 143-168 View citations (1)
136. Sustainability level, corruption and tax evasion: a cross-country analysis
     Journal of Financial Crime, 2016, 23, (2), 328-348 View citations (2)
137. Temporal variation and cross-sectional differences of accounting conservatism in emerging countries
     International Journal of Accounting, Auditing and Performance Evaluation, 2016, 12, (1), 45-69 View citations (1)
138. The association between risk disclosure and firm characteristics: a meta-analysis
     Journal of Risk Research, 2016, 19, (2), 181-211 View citations (14)
139. The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises
     Public Money & Management, 2016, 36, (2), 113-120 View citations (34)
140. The determinants of voluntary disclosure in Saudi Arabia: an empirical study
     International Journal of Accounting, Auditing and Performance Evaluation, 2016, 12, (3), 213-236 View citations (14)
141. VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS
     Accounting & Taxation, 2016, 8, (1), 1-25 View citations (2)

2015

142. An empirical study of the determinants of UK oil and gas voluntary disclosures
     Applied Economics, 2015, 47, (54), 5917-5931 View citations (3)
143. Economic consequences of key performance indicators' disclosure quality
     International Review of Financial Analysis, 2015, 39, (C), 96-112 View citations (13)
144. Is forward-looking financial disclosure really informative? Evidence from UK narrative statements
     International Review of Financial Analysis, 2015, 41, (C), 52-61 View citations (16)
145. The application of business risk audit methodology within non-Big-4 firms
     Journal of Financial Reporting and Accounting, 2015, 13, (2), 226-246
146. The effect of national culture on the association between profitability and corporate social and environmental disclosure
     Meditari Accountancy Research, 2015, 23, (3), 296-321 View citations (6)
147. The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis
     Journal of International Accounting, Auditing and Taxation, 2015, 24, (C), 13-28 View citations (47)
148. The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets
     Research in International Business and Finance, 2015, 34, (C), 177-204 View citations (15)
149. What drives mandatory and voluntary risk reporting variations across Germany, UK and US?
     The British Accounting Review, 2015, 47, (4), 376-394 View citations (26)

2014

150. Are Canadian Banks Ready for Basel III?
     Accounting and Finance Research, 2014, 3, (3), 159
151. Managers' incentives for issuing cash flow forecasts
     International Journal of Accounting, Auditing and Performance Evaluation, 2014, 10, (2), 133-152 View citations (2)
152. The perceived credibility of forward-looking performance disclosures
     Accounting and Business Research, 2014, 44, (3), 227-259 View citations (24)
     See also Working Paper The perceived credibility of forward-looking performance disclosures, LSE Research Online Documents on Economics (2014) View citations (20) (2014)

2013

153. Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies
     International Review of Financial Analysis, 2013, 30, (C), 320-333 View citations (54)
154. Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks
     International Review of Financial Analysis, 2013, 30, (C), 254-273 View citations (57)

2012

155. Accruals quality vis-à-vis disclosure quality: Substitutes or complements?
     The British Accounting Review, 2012, 44, (1), 36-46 View citations (12)
156. Corporate governance mechanisms and capital structure in UAE
     Journal of Applied Accounting Research, 2012, 13, (2), 145-160 View citations (9)
157. Determinants of narrative risk disclosures in UK interim reports
     Journal of Risk Finance, 2012, 13, (2), 133-147 View citations (8)
158. Does asymmetric information drive UK dividends propensity?
     Journal of Applied Accounting Research, 2012, 13, (3), 284-297 View citations (3)

2011

159. Dividend policy and share price volatility: UK evidence
     Journal of Risk Finance, 2011, 12, (1), 57-68 View citations (12)
160. Future‐oriented narrative reporting: determinants and use
     Journal of Applied Accounting Research, 2011, 12, (2), 123-138 View citations (9)
161. Revisiting the capital‐structure puzzle: UK evidence
     Journal of Risk Finance, 2011, 12, (4), 329-338 View citations (3)

2010

162. Corporate environmental disclosure, corporate governance and earnings management
     Managerial Auditing Journal, 2010, 25, (7), 679-700 View citations (9)
163. Determinants of corporate internet reporting: evidence from Egypt
     Managerial Auditing Journal, 2010, 25, (2), 182-202 View citations (3)
164. Disclosure quality and stock returns in the UK
     Journal of Applied Accounting Research, 2010, 11, (2), 154-174 View citations (6)
165. Managers' and auditors' perceptions of intellectual capital reporting
     Managerial Auditing Journal, 2010, 25, (9), 844-860
166. The importance of corporate environmental reputation to investors
     Journal of Applied Accounting Research, 2010, 11, (3), 229-241 View citations (23)

2009

167. Disclosure and dividend signalling when sustained earnings growth declines
     Managerial Auditing Journal, 2009, 24, (5), 445-454
168. Do dividends signal information about future earnings?
     Applied Economics Letters, 2009, 16, (12), 1285-1288 View citations (2)
169. The association between dividend payout and outside directorships
     Journal of Applied Accounting Research, 2009, 10, (1), 4-19 View citations (19)
170. The effects of voluntary disclosure and dividend propensity on prices leading earnings
     Accounting and Business Research, 2009, 39, (1), 37-55 View citations (26)
171. The impact of audit quality on earnings predictability
     Managerial Auditing Journal, 2009, 24, (4), 340-351 View citations (1)
172. The impact of macroeconomic indicators on Vietnamese stock prices
     Journal of Risk Finance, 2009, 10, (4), 321-332 View citations (3)

2007

173. Loss firms’ annual report narratives and share price anticipation of earnings
     The British Accounting Review, 2007, 39, (2), 153-171 View citations (24)
174. The determinants of forward‐looking information in annual reports of UAE companies
     Managerial Auditing Journal, 2007, 22, (9), 881-894 View citations (4)

2003

175. Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings
     Accounting and Business Research, 2003, 33, (4), 275-294 View citations (41)

Edited books

2024

1. Handbook of Banking and Finance in the MENA Region
   World Scientific Books, World Scientific Publishing Co. Pte. Ltd.

2023

2. Islamic Accounting and Finance:A Handbook
   World Scientific Books, World Scientific Publishing Co. Pte. Ltd.

Chapters

2024

1. Independence of Central Bank of Egypt and Exchange Rate Regimes
   Chapter 9 in Handbook of Banking and Finance in the MENA Region, 2024, pp 215-244