Access Statistics for Khaled Hussainey

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks 0 0 0 1 0 1 2 5
Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon 1 2 4 36 4 6 12 74
Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG) 0 0 0 0 2 5 8 8
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 0 0 0 0 0 2 4
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 0 1 1 1 1
Exploring the performance of responsible companies in G20 during the COVID-19 outbreak 0 0 1 7 1 1 5 13
Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability 0 0 0 0 0 1 3 4
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence 0 0 0 5 0 0 1 13
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence 0 0 2 2 1 1 5 5
Sustainable Strategic Investment Decision-Making Practices in UK Companies: The Influence of Governance Mechanisms on Synergy between Industry 4.0 and Circular Economy 0 0 0 0 0 0 1 1
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 0 0 0 1 3
The impact of climate risk on accounting conservatism: evidence from developing countries 0 0 0 0 0 1 6 22
The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study 0 0 0 0 0 1 7 8
The perceived credibility of forward-looking performance disclosures 0 0 0 13 0 1 1 70
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 0 0 0
Total Working Papers 1 2 7 64 9 19 55 231


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A bibliometric analysis of political connections literature 0 1 4 15 0 2 9 45
A study of the determinants of environmental disclosure quality: evidence from French listed companies 0 2 5 31 2 11 36 200
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 0 0 6 13 0 4 19 51
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks 0 0 0 4 0 0 2 18
Accruals quality vis-à-vis disclosure quality: Substitutes or complements? 0 0 0 4 0 2 2 13
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies 0 0 6 46 0 4 21 256
An empirical study of the determinants of UK oil and gas voluntary disclosures 0 0 0 4 0 2 2 21
Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods 0 1 3 5 0 2 7 10
Are Canadian Banks Ready for Basel III? 0 0 0 0 0 0 0 1
Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt 0 0 0 7 0 0 1 31
Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman 0 0 0 1 0 0 1 5
Audit committee – internal audit interaction and moral courage 0 0 0 1 0 0 2 4
Auditing in times of social distancing: the effect of COVID-19 on auditing quality 0 0 2 9 2 2 15 33
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks 0 1 11 183 0 4 30 605
Big data analytics of corporate internet disclosures 0 0 1 1 2 2 12 16
Board attributes and corporate social responsibility disclosure quality based on information typology 0 0 2 5 0 0 4 11
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets 0 0 0 11 0 0 2 41
Busy audit committee directors and corporate narrative disclosure in Oman 0 0 0 3 1 1 3 12
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks 0 0 4 5 1 2 14 23
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 0 0 2 2 0 0 7 8
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos 0 1 3 4 1 3 11 15
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence 0 0 0 4 0 0 6 30
Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry 0 2 6 6 0 3 30 40
Compliance with IFRS 7 by financial institutions: evidence from GCC 0 0 2 15 0 1 9 83
Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region 0 0 2 3 0 2 10 24
Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region 1 1 2 9 1 1 5 38
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016 0 0 2 2 1 1 8 15
Corporate environmental disclosure, corporate governance and earnings management 0 0 0 1 1 1 3 9
Corporate governance and Islamic banks’ products and services disclosure 0 0 0 1 2 2 4 18
Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks 0 0 2 7 2 3 14 43
Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis 1 1 3 7 1 3 20 38
Corporate governance and risk disclosure quality: Tunisian evidence 0 1 3 5 0 4 12 20
Corporate governance and risk disclosure: evidence from Saudi Arabia 1 1 3 69 1 2 7 208
Corporate governance and voluntary risk and forward-looking disclosures 0 0 0 10 32 94 257 335
Corporate governance mechanisms and capital structure in UAE 0 0 0 61 1 2 7 320
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 0 3 7 0 1 6 15
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? 0 0 0 0 1 2 2 2
Corporate narrative reporting on Industry 4.0 technologies: does governance matter? 0 0 1 3 0 4 11 18
Corporate risk disclosure and key audit matters: the egocentric theory 1 1 4 11 1 3 12 25
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) 0 1 13 105 4 9 49 269
Country-level governance and sustainable development goals: implications for firms’ sustainability performance 0 1 4 4 0 3 12 12
Covid-19 and performance disclosure: does governance matter? 0 0 2 4 0 1 5 8
Covid-19 disclosure: do internal corporate governance and audit quality matter? 0 0 0 1 1 1 4 7
Creating sustainability reports that matter: an investigation of factors behind the narratives 0 2 9 26 2 7 28 64
Determinants Of the Production and Profitability of Audit Services in Tunisia 0 0 2 13 0 2 9 60
Determinants and value relevance of UK CEO pay slice 0 0 0 2 0 0 0 74
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia 0 1 1 25 1 2 7 115
Determinants of compliance with AAOIFI standards by Islamic banks 0 0 3 5 1 3 10 18
Determinants of corporate internet reporting: evidence from Egypt 0 0 0 0 0 0 0 1
Determinants of narrative risk disclosures in UK interim reports 0 0 5 6 0 1 10 12
Determinants of sustainability reporting decision: evidence from Pakistan 0 0 1 4 0 0 6 19
Developing the narrative risk disclosure measurement 0 0 1 22 0 2 7 91
Disclosure and dividend signalling when sustained earnings growth declines 0 0 0 0 0 0 0 0
Disclosure of forward-looking information: does overlapping audit committee membership matter? 0 0 1 2 0 3 4 6
Disclosure quality and stock returns in the UK 0 0 0 4 0 0 0 16
Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? 0 0 7 9 0 1 11 44
Dividend policy and share price volatility: UK evidence 0 0 7 10 0 2 18 29
Do Key Audit Matters Signal Corporate Bankruptcy? 0 1 5 23 0 2 14 65
Do Overlapped Audit Committee Directors Affect Tax Avoidance? 0 0 4 11 0 3 13 41
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? 0 2 7 9 1 5 18 28
Do corporate sustainability practices mitigate earnings management? The moderating role of firm size 0 0 0 0 0 1 1 1
Do dividends signal information about future earnings? 0 1 1 156 0 3 7 454
Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan? 0 0 1 2 0 0 3 10
Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? 0 1 8 50 0 6 19 178
Do investors care about corporate environmental responsibility engagement? 0 0 2 4 1 1 3 5
Do ownership structures affect risk disclosure in Islamic banks? International evidence 0 0 1 3 0 1 2 10
Does Governance Affect Compliance with IFRS 7? 0 0 2 5 0 3 11 40
Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries 0 0 4 8 0 0 7 24
Does Risk Disclosure Matter for Trade Credit? 0 0 0 5 0 0 3 25
Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? 0 1 5 24 1 3 27 89
Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry? 0 0 0 0 0 0 3 3
Does asymmetric information drive UK dividends propensity? 0 0 0 4 0 0 1 37
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 2 2 3 4 8 8
Does corporate investment efficiency affect corporate disclosure practices? 0 1 1 18 1 2 5 55
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance 0 0 1 1 0 0 5 5
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? 0 0 2 3 0 1 6 11
ESG disclosure and firm performance before and after IR 1 3 6 9 1 4 14 28
Earnings management in the aftermath of the zero-earnings discontinuity disappearance 0 0 0 5 0 0 0 18
Eco-innovation and corporate waste management: The moderating role of ESG performance 0 0 1 1 1 3 9 9
Economic consequences of key performance indicators' disclosure quality 0 0 1 28 0 0 3 128
Effects of chairman ownership on financing decisions: empirical evidence from GCC 0 0 1 1 0 0 2 4
Emergent themes of social and environmental reporting in the UK retail banks 0 0 0 4 0 1 4 10
Environmental, Social and Governance (ESG) Disclosure and the Small and Medium Enterprises (SMEs) Sustainability Performance 0 0 1 2 0 3 15 36
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy 0 1 1 3 0 3 4 9
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets 0 0 0 12 0 0 4 52
Forward-looking disclosure and short-term liabilities: evidence from Oman 0 0 3 4 0 1 5 7
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations 0 0 6 12 2 4 17 48
Future‐oriented narrative reporting: determinants and use 0 0 0 1 0 1 1 29
Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice 0 0 0 5 0 0 0 14
Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach 0 0 2 2 0 2 10 10
Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic 0 0 1 1 0 0 2 2
Is Egyptian corporate financial reporting becoming more conservative? 0 0 0 10 1 1 1 31
Is bank creditworthiness associated with risk disclosure behavior? Evidence from Islamic and conventional banks in emerging countries 0 0 0 7 0 0 2 35
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements 0 1 7 54 0 1 23 225
Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures? 0 0 1 1 0 0 5 6
Key audit matters: a systematic review 3 13 28 28 7 25 50 50
Loss firms’ annual report narratives and share price anticipation of earnings 0 0 0 2 0 0 1 4
Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model 0 0 0 22 0 1 9 82
Managers' and auditors' perceptions of intellectual capital reporting 0 0 0 0 0 0 0 0
Managers' incentives for issuing cash flow forecasts 0 0 0 15 1 1 1 56
Market discipline and capital buffers in Islamic and conventional banks in the MENA region 0 0 1 3 3 4 5 25
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman 1 2 7 9 3 5 19 26
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage 0 0 0 0 1 1 3 6
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability 0 0 0 0 1 4 6 6
Religiosity and financial distress in U.S. firms 0 0 2 6 0 0 5 21
Religiosity, financial distress and R&D accounting treatment in US context 0 0 1 1 0 1 4 4
Revisiting the capital‐structure puzzle: UK evidence 0 0 0 1 0 1 1 2
Risk Disclosure and Corporate Cash Holdings 0 0 0 3 0 0 0 19
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy 0 0 4 5 0 1 6 7
Risk disclosure behaviour: evidence from the UK extractive industry 0 0 0 0 0 0 1 2
Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence 0 0 0 0 0 2 3 3
Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt 0 0 0 0 0 0 1 1
Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries 0 0 0 0 1 3 5 5
Spillover effects of CEO performance-induced removal on competitor CEOs' firms' financial policies 0 0 1 1 0 0 2 4
Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCS): to whom and for what? 0 0 0 0 0 0 1 4
Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter? 1 2 9 17 4 5 22 41
Subordinate executives' horizon and firm policies 0 0 1 7 0 1 3 27
Sustainability level, corruption and tax evasion: a cross-country analysis 0 0 1 2 0 1 7 10
Sustainable strategic investment decision-making practices in UK companies: The influence of governance mechanisms on synergy between industry 4.0 and circular economy 0 1 12 31 2 6 39 82
THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX 0 0 0 3 0 0 0 4
Temporal variation and cross-sectional differences of accounting conservatism in emerging countries 0 0 0 14 0 0 0 87
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report 1 2 6 24 2 6 19 82
The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence 0 0 0 0 0 0 0 10
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies 0 0 0 10 2 2 2 32
The Impact of Corporate Social Responsibility as a Marketing Investment on Firms’ Performance: A Risk-Oriented Approach 0 0 0 2 0 0 0 15
The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia 0 0 1 1 1 3 11 11
The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt 0 1 2 8 0 1 5 34
The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE 1 2 11 34 2 5 44 175
The application of business risk audit methodology within non-Big-4 firms 0 0 0 3 0 1 1 28
The association between dividend payout and outside directorships 1 1 5 8 4 5 13 41
The association between risk disclosure and firm characteristics: a meta-analysis 0 1 7 16 1 3 20 66
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises 0 0 4 15 0 2 14 89
The determinants of AAOIFI governance disclosure in Islamic banks 0 0 2 7 0 0 2 18
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 1 1 1 0 2 4 4
The determinants of forward‐looking information in annual reports of UAE companies 0 0 0 1 0 0 5 15
The determinants of risk disclosure in the Indonesian non-listed banks 0 0 1 41 0 0 2 114
The determinants of voluntary disclosure in Saudi Arabia: an empirical study 0 1 2 35 1 4 6 89
The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach 0 0 1 5 0 1 4 18
The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries 0 0 0 22 0 1 2 152
The effect of multiple directorships on real and accrual-based earnings management 0 0 0 14 1 2 4 54
The effect of national culture on the association between profitability and corporate social and environmental disclosure 0 0 0 2 0 0 1 5
The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context 0 0 1 5 1 3 7 23
The effects of voluntary disclosure and dividend propensity on prices leading earnings 0 0 1 6 0 3 8 33
The fog index in accounting research: contributions and challenges 0 0 0 3 0 1 4 14
The impact of AAOIFI governance disclosure on Islamic banks performance 0 0 2 5 3 4 8 14
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions 0 0 0 0 0 0 6 6
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis 0 0 4 14 0 1 10 49
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance 0 3 5 17 1 5 13 62
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda 1 2 2 2 1 2 4 4
The impact of audit quality on earnings predictability 0 0 2 4 2 2 9 18
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis 0 0 2 82 0 3 18 394
The impact of climate risk on accounting conservatism: evidence from developing countries 0 1 5 5 0 2 14 14
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt 0 0 1 3 0 2 6 11
The impact of corporate governance on forward-looking CSR disclosure 0 0 2 2 0 1 8 8
The impact of country‐level institutional differences on corporate social responsibility disclosure engagement 0 0 0 7 1 1 2 30
The impact of financial instruments disclosures on the cost of equity capital 0 0 3 12 1 2 7 26
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK 0 2 6 31 0 2 24 93
The impact of macroeconomic indicators on Vietnamese stock prices 1 2 5 6 1 2 6 12
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study 0 0 2 6 1 2 8 19
The importance of corporate environmental reputation to investors 0 0 0 3 0 0 1 10
The integration of the third generation balanced scorecard with a student loyalty model to enhance financial performance in higher education 0 0 0 12 0 1 1 30
The joint effect of corporate risk disclosure and corporate governance on firm value 0 0 7 60 0 0 23 179
The key audit matters and the audit cost: does governance matter? 0 1 2 9 1 3 13 34
The moderating role of CEO race on the relationship between CEO masculinity and company financial performance 0 0 0 0 0 1 1 2
The non-economic consequences of disclosure in Islamic banks 0 0 0 0 0 0 0 0
The perceived credibility of forward-looking performance disclosures 0 1 1 10 0 3 7 71
The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance 1 1 4 70 4 8 25 258
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 1 1 2 62 1 2 7 255
Tone disclosure and financial performance: evidence from Egypt 0 0 2 3 0 0 6 20
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings 0 1 2 5 1 2 8 24
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 0 2 5
Using machine learning methods to predict financial performance: Does disclosure tone matter? 2 2 13 89 2 2 36 221
VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS 0 0 0 29 0 1 3 86
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? 0 0 0 3 0 1 4 13
What drives risk disclosure in Islamic and conventional banks? An international comparison 0 0 1 3 0 1 4 23
Total Journal Articles 19 74 402 2,294 132 429 1,736 9,026
1 registered items for which data could not be found


Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Independence of Central Bank of Egypt and Exchange Rate Regimes 0 1 3 3 0 3 7 7
Total Chapters 0 1 3 3 0 3 7 7


Statistics updated 2025-04-04