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 0 2 5
Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon 0 0 2 36 0 0 10 76
Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG) 0 0 0 0 1 2 12 14
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 0 0 0 0 0 0 4
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 0 0 1 2 2
Exploring the performance of responsible companies in G20 during the COVID-19 outbreak 0 0 0 7 1 2 5 17
Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability 0 0 0 0 1 7 9 12
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence 1 1 2 7 2 6 8 21
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence 0 0 0 2 2 3 5 9
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 1 2 3
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 0 0 0 3 5
The impact of climate risk on accounting conservatism: evidence from developing countries 0 0 0 0 1 1 3 24
The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study 0 0 0 0 1 1 3 10
The perceived credibility of forward-looking performance disclosures 0 0 0 13 1 1 2 71
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 1 2 2 2
Total Working Papers 1 1 4 66 11 27 68 275


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 2 3 17 1 6 9 52
A study of the determinants of environmental disclosure quality: evidence from French listed companies 0 0 7 35 0 5 28 215
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 1 3 3 16 3 9 22 69
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks 1 2 2 6 2 4 5 23
Accruals quality vis-à-vis disclosure quality: Substitutes or complements? 0 0 0 4 0 5 9 20
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies 0 0 1 46 2 4 16 266
An empirical study of the determinants of UK oil and gas voluntary disclosures 0 0 0 4 0 0 2 21
Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods 0 0 2 6 0 0 3 11
Are Canadian Banks Ready for Basel III? 0 0 0 0 1 3 4 5
Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt 0 0 0 7 0 0 0 31
Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman 0 0 0 1 0 2 2 7
Audit committee – internal audit interaction and moral courage 0 0 0 1 0 0 2 6
Auditing in times of social distancing: the effect of COVID-19 on auditing quality 0 0 0 9 2 2 4 35
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks 0 1 6 187 3 12 31 629
Big data analytics of corporate internet disclosures 0 0 1 2 2 5 9 23
Board attributes and corporate social responsibility disclosure quality based on information typology 0 0 0 5 0 3 6 17
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets 1 2 2 13 1 4 6 47
Busy audit committee directors and corporate narrative disclosure in Oman 0 0 0 3 1 1 5 16
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks 0 2 3 8 1 8 15 35
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 0 1 2 4 0 3 5 13
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos 2 2 3 6 4 6 12 23
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence 0 0 0 4 0 0 0 30
Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry 1 2 4 8 7 9 23 59
Compliance with IFRS 7 by financial institutions: evidence from GCC 3 5 6 21 5 10 16 98
Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region 0 0 2 4 1 2 9 30
Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region 0 0 2 10 2 3 5 42
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016 0 2 2 4 1 4 6 20
Corporate environmental disclosure, corporate governance and earnings management 1 1 1 2 1 3 7 15
Corporate governance and Islamic banks’ products and services disclosure 0 0 2 3 0 1 6 22
Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks 1 2 3 10 5 10 22 60
Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis 0 0 3 9 2 5 15 48
Corporate governance and risk disclosure quality: Tunisian evidence 2 4 6 10 8 11 20 34
Corporate governance and risk disclosure: evidence from Saudi Arabia 3 3 6 73 5 9 13 218
Corporate governance and voluntary risk and forward-looking disclosures 0 2 3 13 51 137 471 662
Corporate governance mechanisms and capital structure in UAE 0 1 1 62 5 9 14 330
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 1 2 4 11 4 6 16 29
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? 0 0 0 0 0 5 7 7
Corporate narrative reporting on Industry 4.0 technologies: does governance matter? 0 0 2 5 2 5 12 26
Corporate risk disclosure and key audit matters: the egocentric theory 0 0 3 13 2 3 11 32
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) 0 0 5 108 6 15 41 300
Country-level governance and sustainable development goals: implications for firms’ sustainability performance 0 0 3 6 1 2 13 22
Covid-19 and performance disclosure: does governance matter? 0 0 1 4 1 4 7 13
Covid-19 disclosure: do internal corporate governance and audit quality matter? 0 0 0 1 3 4 8 13
Creating sustainability reports that matter: an investigation of factors behind the narratives 0 1 5 29 3 8 21 75
Determinants Of the Production and Profitability of Audit Services in Tunisia 0 0 0 13 1 1 6 63
Determinants and value relevance of UK CEO pay slice 0 0 0 2 2 3 3 77
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia 1 4 9 33 4 13 24 137
Determinants of compliance with AAOIFI standards by Islamic banks 1 4 5 10 3 9 18 31
Determinants of corporate internet reporting: evidence from Egypt 0 2 2 2 1 3 4 5
Determinants of narrative risk disclosures in UK interim reports 0 0 1 7 2 4 9 19
Determinants of sustainability reporting decision: evidence from Pakistan 0 3 4 8 5 9 15 32
Developing the narrative risk disclosure measurement 0 1 1 23 3 7 13 102
Disclosure and dividend signalling when sustained earnings growth declines 0 0 0 0 0 1 1 1
Disclosure of forward-looking information: does overlapping audit committee membership matter? 0 0 1 2 0 2 7 9
Disclosure quality and stock returns in the UK 0 0 0 4 3 4 6 22
Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? 0 3 8 14 0 5 13 53
Dividend policy and share price volatility: UK evidence 0 3 8 18 2 10 26 51
Do Key Audit Matters Signal Corporate Bankruptcy? 0 1 4 25 1 2 11 73
Do Overlapped Audit Committee Directors Affect Tax Avoidance? 0 1 2 12 1 6 15 51
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? 0 0 4 10 5 11 23 45
Do corporate sustainability practices mitigate earnings management? The moderating role of firm size 0 0 3 3 1 3 13 13
Do dividends signal information about future earnings? 0 0 1 156 0 1 4 455
Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan? 0 0 1 3 0 0 2 12
Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? 0 0 5 52 2 4 20 189
Do investors care about corporate environmental responsibility engagement? 0 0 0 4 0 1 2 6
Do ownership structures affect risk disclosure in Islamic banks? International evidence 0 0 2 5 2 4 9 18
Does Governance Affect Compliance with IFRS 7? 0 1 2 7 1 3 8 45
Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries 0 0 2 9 0 0 6 29
Does Risk Disclosure Matter for Trade Credit? 0 0 1 6 0 1 3 28
Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? 0 2 6 29 1 5 25 107
Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry? 0 0 0 0 1 2 2 5
Does asymmetric information drive UK dividends propensity? 0 0 0 4 1 1 2 39
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 1 3 1 1 7 11
Does corporate investment efficiency affect corporate disclosure practices? 0 0 1 18 1 1 4 57
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance 0 1 2 3 1 2 6 10
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? 0 0 0 3 3 4 7 17
ESG disclosure and firm performance before and after IR 1 1 4 10 1 6 14 38
Earnings management in the aftermath of the zero-earnings discontinuity disappearance 0 0 0 5 0 0 2 20
Eco-innovation and corporate waste management: The moderating role of ESG performance 0 1 1 2 4 10 15 21
Economic consequences of key performance indicators' disclosure quality 0 1 1 29 0 3 3 131
Effects of chairman ownership on financing decisions: empirical evidence from GCC 0 1 1 2 1 3 3 7
Emergent themes of social and environmental reporting in the UK retail banks 0 1 1 5 0 2 3 12
Environmental, Social and Governance (ESG) Disclosure and the Small and Medium Enterprises (SMEs) Sustainability Performance 0 1 4 6 2 10 27 59
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy 0 0 1 3 1 5 13 19
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets 0 0 0 12 1 3 7 58
Forward-looking disclosure and short-term liabilities: evidence from Oman 0 0 0 4 0 1 3 9
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations 0 0 0 12 2 4 8 52
Future‐oriented narrative reporting: determinants and use 1 1 1 2 1 3 4 32
Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice 0 0 0 5 0 1 5 19
Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach 0 0 0 2 0 0 4 12
Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic 0 0 0 1 0 0 0 2
Is Egyptian corporate financial reporting becoming more conservative? 0 0 0 10 1 1 3 33
Is bank creditworthiness associated with risk disclosure behavior? Evidence from Islamic and conventional banks in emerging countries 0 0 0 7 1 3 5 39
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements 0 1 3 56 3 5 17 240
Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures? 0 0 2 3 1 1 12 17
Key audit matters: a systematic review 3 4 34 44 7 17 72 90
Loss firms’ annual report narratives and share price anticipation of earnings 0 0 1 3 3 4 5 9
Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model 1 1 6 28 3 5 19 99
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 0 0 1 56
Market discipline and capital buffers in Islamic and conventional banks in the MENA region 1 1 1 4 2 6 11 32
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman 0 0 2 9 1 3 14 34
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage 0 0 2 2 1 2 7 12
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability 0 2 5 5 6 16 38 39
Religiosity and financial distress in U.S. firms 0 0 0 6 4 7 7 28
Religiosity, financial distress and R&D accounting treatment in US context 0 0 1 2 0 0 9 12
Revisiting the capital‐structure puzzle: UK evidence 0 0 0 1 1 1 3 4
Risk Disclosure and Corporate Cash Holdings 0 1 3 6 0 1 5 24
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy 1 1 5 9 2 3 11 16
Risk disclosure behaviour: evidence from the UK extractive industry 0 0 0 0 0 0 0 2
Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence 2 4 4 4 10 13 18 18
Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt 0 0 1 1 0 2 8 9
Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries 1 1 2 2 2 4 10 12
Spillover effects of CEO performance-induced removal on competitor CEOs' firms' financial policies 0 0 1 1 0 0 2 5
Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCS): to whom and for what? 0 0 1 1 0 1 3 7
Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter? 0 1 7 21 4 8 21 56
Subordinate executives' horizon and firm policies 0 0 0 7 0 0 1 27
Sustainability level, corruption and tax evasion: a cross-country analysis 0 0 1 3 3 3 10 16
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 4 33 5 12 28 103
THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX 0 0 0 3 1 1 3 7
Temporal variation and cross-sectional differences of accounting conservatism in emerging countries 0 0 0 14 2 2 2 89
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report 6 8 16 38 10 16 38 113
The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence 0 0 0 0 0 2 4 14
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies 0 0 0 10 4 6 11 41
The Impact of Corporate Social Responsibility as a Marketing Investment on Firms’ Performance: A Risk-Oriented Approach 0 0 0 2 1 1 1 16
The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia 1 2 2 3 4 7 16 22
The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt 0 0 2 8 2 6 10 42
The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE 0 3 9 39 8 19 44 209
The application of business risk audit methodology within non-Big-4 firms 0 0 0 3 1 1 2 29
The association between dividend payout and outside directorships 0 0 4 10 1 6 17 52
The association between risk disclosure and firm characteristics: a meta-analysis 0 2 6 21 0 5 14 75
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises 0 2 6 21 1 4 17 104
The determinants of AAOIFI governance disclosure in Islamic banks 0 0 0 7 1 2 3 21
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 1 1 3 4 8 10
The determinants of forward‐looking information in annual reports of UAE companies 0 1 2 3 1 3 9 24
The determinants of risk disclosure in the Indonesian non-listed banks 0 0 1 42 0 3 4 118
The determinants of voluntary disclosure in Saudi Arabia: an empirical study 0 0 1 35 1 3 9 94
The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach 0 0 2 6 0 0 5 21
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 2 153
The effect of multiple directorships on real and accrual-based earnings management 0 0 0 14 1 2 6 58
The effect of national culture on the association between profitability and corporate social and environmental disclosure 0 0 1 3 3 3 9 14
The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context 0 0 0 5 1 2 7 27
The effects of voluntary disclosure and dividend propensity on prices leading earnings 0 0 0 6 2 4 11 40
The fog index in accounting research: contributions and challenges 0 0 1 4 0 2 7 20
The impact of AAOIFI governance disclosure on Islamic banks performance 0 1 4 8 1 3 11 20
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions 0 0 0 0 0 2 5 11
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis 0 0 0 14 1 2 5 53
The impact of Sharia compliance on attracting investments: empirical evidence from GCC 2 4 8 8 2 6 14 14
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance 0 1 9 23 2 9 28 84
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda 1 2 5 5 1 2 13 13
The impact of audit quality on earnings predictability 0 0 0 4 3 4 9 24
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis 1 3 6 88 1 7 17 407
The impact of climate risk on accounting conservatism: evidence from developing countries 0 0 4 8 7 12 19 31
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt 0 1 1 4 2 4 9 17
The impact of corporate governance on forward-looking CSR disclosure 0 1 1 3 0 3 9 16
The impact of country‐level institutional differences on corporate social responsibility disclosure engagement 0 0 1 8 1 1 5 34
The impact of financial instruments disclosures on the cost of equity capital 0 0 0 12 1 2 5 29
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK 1 1 5 34 5 7 18 107
The impact of macroeconomic indicators on Vietnamese stock prices 0 0 2 6 0 2 8 18
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study 0 0 0 6 2 4 13 29
The importance of corporate environmental reputation to investors 0 0 0 3 0 1 2 12
The integration of the third generation balanced scorecard with a student loyalty model to enhance financial performance in higher education 0 0 1 13 0 1 3 32
The joint effect of corporate risk disclosure and corporate governance on firm value 0 3 6 66 4 9 14 192
The key audit matters and the audit cost: does governance matter? 1 2 8 16 2 6 21 51
The moderating role of CEO race on the relationship between CEO masculinity and company financial performance 0 0 1 1 3 6 8 9
The non-economic consequences of disclosure in Islamic banks 0 0 0 0 1 1 1 1
The perceived credibility of forward-looking performance disclosures 0 0 1 10 1 3 14 81
The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance 2 2 4 73 3 6 23 271
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 0 0 4 65 2 2 9 262
Tone disclosure and financial performance: evidence from Egypt 0 0 0 3 3 7 8 28
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings 0 0 1 5 1 4 8 29
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 1 1 6
Using machine learning methods to predict financial performance: Does disclosure tone matter? 1 3 8 95 2 7 19 236
VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS 0 0 0 29 0 1 4 88
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? 0 1 1 4 2 6 7 19
What drives risk disclosure in Islamic and conventional banks? An international comparison 0 0 1 4 1 3 5 27
Total Journal Articles 46 134 411 2,599 361 878 2,317 10,755


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 0 1 3 3 3 6 10
Total Chapters 0 0 1 3 3 3 6 10


Statistics updated 2025-12-06