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 1 3 36 0 5 12 75
Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG) 0 0 0 0 1 5 11 11
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 0 1 1 1
Exploring the performance of responsible companies in G20 during the COVID-19 outbreak 0 0 0 7 1 2 3 14
Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability 0 0 0 0 1 1 2 5
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence 0 0 0 5 0 1 1 14
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence 0 0 2 2 0 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 0 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 1 1 6 9
The perceived credibility of forward-looking performance disclosures 0 0 0 13 0 0 1 70
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 0 0 0
Total Working Papers 0 1 5 64 4 17 54 239


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 0 3 15 1 1 9 46
A study of the determinants of environmental disclosure quality: evidence from French listed companies 2 3 7 34 5 9 35 207
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 0 0 6 13 2 3 19 54
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks 0 0 0 4 1 1 3 19
Accruals quality vis-à-vis disclosure quality: Substitutes or complements? 0 0 0 4 1 1 3 14
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies 0 0 2 46 0 4 20 260
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 3 5 0 0 6 10
Are Canadian Banks Ready for Basel III? 0 0 0 0 1 1 1 2
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 1 1 1 5
Auditing in times of social distancing: the effect of COVID-19 on auditing quality 0 0 2 9 0 2 10 33
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks 0 0 10 183 1 4 29 609
Big data analytics of corporate internet disclosures 0 0 1 1 0 2 11 16
Board attributes and corporate social responsibility disclosure quality based on information typology 0 0 1 5 1 1 4 12
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets 0 0 0 11 0 1 3 42
Busy audit committee directors and corporate narrative disclosure in Oman 0 0 0 3 1 2 4 13
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks 1 1 4 6 2 3 14 25
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 0 0 1 2 1 1 7 9
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos 0 0 2 4 0 2 8 16
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence 0 0 0 4 0 0 4 30
Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry 0 0 6 6 1 1 24 41
Compliance with IFRS 7 by financial institutions: evidence from GCC 1 1 2 16 1 1 8 84
Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region 0 0 2 3 1 1 10 25
Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region 0 1 2 9 0 1 5 38
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016 0 0 1 2 0 1 7 15
Corporate environmental disclosure, corporate governance and earnings management 0 0 0 1 0 1 2 9
Corporate governance and Islamic banks’ products and services disclosure 1 1 1 2 1 3 4 19
Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks 1 1 3 8 1 4 15 45
Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis 0 3 5 9 1 4 20 41
Corporate governance and risk disclosure quality: Tunisian evidence 0 0 2 5 0 1 11 21
Corporate governance and risk disclosure: evidence from Saudi Arabia 0 1 2 69 0 1 6 208
Corporate governance and voluntary risk and forward-looking disclosures 1 1 1 11 32 97 313 400
Corporate governance mechanisms and capital structure in UAE 0 0 0 61 1 2 7 321
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 1 1 4 8 3 3 9 18
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? 0 0 0 0 0 1 2 2
Corporate narrative reporting on Industry 4.0 technologies: does governance matter? 1 2 3 5 1 2 10 20
Corporate risk disclosure and key audit matters: the egocentric theory 0 1 4 11 0 1 10 25
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) 0 1 9 106 3 10 42 275
Country-level governance and sustainable development goals: implications for firms’ sustainability performance 0 0 4 4 2 3 15 15
Covid-19 and performance disclosure: does governance matter? 0 0 2 4 0 0 5 8
Covid-19 disclosure: do internal corporate governance and audit quality matter? 0 0 0 1 0 1 3 7
Creating sustainability reports that matter: an investigation of factors behind the narratives 1 2 8 28 1 4 20 66
Determinants Of the Production and Profitability of Audit Services in Tunisia 0 0 2 13 0 0 7 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 2 26 1 3 9 117
Determinants of compliance with AAOIFI standards by Islamic banks 0 1 4 6 0 2 10 19
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 4 6 0 0 9 12
Determinants of sustainability reporting decision: evidence from Pakistan 1 1 2 5 1 1 7 20
Developing the narrative risk disclosure measurement 0 0 1 22 1 1 6 92
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 0 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? 1 1 7 10 1 2 11 46
Dividend policy and share price volatility: UK evidence 0 0 6 10 3 3 17 32
Do Key Audit Matters Signal Corporate Bankruptcy? 1 1 6 24 3 4 13 69
Do Overlapped Audit Committee Directors Affect Tax Avoidance? 0 0 3 11 2 2 10 43
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? 0 1 8 10 0 5 20 32
Do corporate sustainability practices mitigate earnings management? The moderating role of firm size 1 1 1 1 4 4 5 5
Do dividends signal information about future earnings? 0 0 1 156 0 0 3 454
Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan? 1 1 2 3 1 2 4 12
Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? 0 0 4 50 1 2 17 180
Do investors care about corporate environmental responsibility engagement? 0 0 2 4 0 1 3 5
Do ownership structures affect risk disclosure in Islamic banks? International evidence 0 0 1 3 1 2 4 12
Does Governance Affect Compliance with IFRS 7? 0 0 2 5 0 0 9 40
Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries 0 1 5 9 1 2 8 26
Does Risk Disclosure Matter for Trade Credit? 1 1 1 6 1 1 3 26
Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? 1 2 6 26 1 3 25 91
Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry? 0 0 0 0 0 0 2 3
Does asymmetric information drive UK dividends propensity? 0 0 0 4 1 1 2 38
Does climate governance affect waste disclosure? Evidence from the U.S 0 1 3 3 0 4 9 9
Does corporate investment efficiency affect corporate disclosure practices? 0 0 1 18 1 2 3 56
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 0 5 11
ESG disclosure and firm performance before and after IR 0 1 6 9 0 3 13 30
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 0 2 10 10
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 0 2 10
Environmental, Social and Governance (ESG) Disclosure and the Small and Medium Enterprises (SMEs) Sustainability Performance 0 0 1 2 3 4 17 40
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy 0 0 1 3 2 3 7 12
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets 0 0 0 12 1 2 6 54
Forward-looking disclosure and short-term liabilities: evidence from Oman 0 0 1 4 0 0 2 7
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations 0 0 5 12 0 2 14 48
Future‐oriented narrative reporting: determinants and use 0 0 0 1 0 0 1 29
Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice 0 0 0 5 1 1 1 15
Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach 0 0 2 2 0 0 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 0 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 0 3 54 2 7 20 232
Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures? 1 1 2 2 3 4 8 10
Key audit matters: a systematic review 4 9 33 34 6 18 60 61
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 1 1 1 23 4 5 10 87
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 1 1 56
Market discipline and capital buffers in Islamic and conventional banks in the MENA region 0 0 1 3 0 4 6 26
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman 0 1 6 9 1 6 19 29
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage 0 0 0 0 1 2 3 7
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability 0 0 0 0 4 7 12 12
Religiosity and financial distress in U.S. firms 0 0 2 6 0 0 3 21
Religiosity, financial distress and R&D accounting treatment in US context 1 1 2 2 4 5 9 9
Revisiting the capital‐structure puzzle: UK evidence 0 0 0 1 1 1 2 3
Risk Disclosure and Corporate Cash Holdings 2 2 2 5 3 4 4 23
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy 1 1 4 6 2 2 7 9
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 0 0 0 0 0 0 3 3
Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt 0 1 1 1 0 1 2 2
Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries 0 0 0 0 0 1 5 5
Spillover effects of CEO performance-induced removal on competitor CEOs' firms' financial policies 0 0 1 1 0 1 3 5
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 4 10 20 2 8 22 45
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 1 2 3 0 1 8 11
Sustainable strategic investment decision-making practices in UK companies: The influence of governance mechanisms on synergy between industry 4.0 and circular economy 1 1 8 32 2 5 29 85
THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX 0 0 0 3 1 2 2 6
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 2 3 8 26 4 7 24 87
The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence 0 0 0 0 2 2 2 12
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies 0 0 0 10 0 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 2 3 13 13
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 0 0 4 34
The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE 0 1 6 34 2 6 29 179
The application of business risk audit methodology within non-Big-4 firms 0 0 0 3 0 0 1 28
The association between dividend payout and outside directorships 1 3 7 10 1 7 15 44
The association between risk disclosure and firm characteristics: a meta-analysis 2 2 7 18 3 4 17 69
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises 0 1 3 16 0 3 10 92
The determinants of AAOIFI governance disclosure in Islamic banks 0 0 2 7 0 1 3 19
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 1 1 1 1 5 5
The determinants of forward‐looking information in annual reports of UAE companies 0 1 1 2 1 3 8 18
The determinants of risk disclosure in the Indonesian non-listed banks 0 0 0 41 0 0 0 114
The determinants of voluntary disclosure in Saudi Arabia: an empirical study 0 0 2 35 1 3 7 91
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 5 19
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 0 2 152
The effect of multiple directorships on real and accrual-based earnings management 0 0 0 14 0 1 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 0 1 6 23
The effects of voluntary disclosure and dividend propensity on prices leading earnings 0 0 1 6 2 2 10 35
The fog index in accounting research: contributions and challenges 0 0 0 3 0 0 4 14
The impact of AAOIFI governance disclosure on Islamic banks performance 0 0 2 5 1 4 9 15
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions 0 0 0 0 0 0 3 6
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis 0 0 4 14 0 0 9 49
The impact of Sharia compliance on attracting investments: empirical evidence from GCC 2 2 3 3 4 5 6 6
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance 1 2 7 19 3 8 19 69
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda 0 1 2 2 0 2 5 5
The impact of audit quality on earnings predictability 0 0 1 4 2 4 8 20
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis 1 1 2 83 2 3 16 397
The impact of climate risk on accounting conservatism: evidence from developing countries 0 1 6 6 1 2 16 16
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt 0 0 0 3 0 2 7 13
The impact of corporate governance on forward-looking CSR disclosure 0 0 2 2 0 0 8 8
The impact of country‐level institutional differences on corporate social responsibility disclosure engagement 0 0 0 7 0 1 2 30
The impact of financial instruments disclosures on the cost of equity capital 0 0 3 12 0 1 5 26
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK 0 0 6 31 0 1 21 94
The impact of macroeconomic indicators on Vietnamese stock prices 0 1 5 6 3 4 9 15
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study 0 0 1 6 2 4 10 22
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 0 1 30
The joint effect of corporate risk disclosure and corporate governance on firm value 0 0 2 60 1 1 18 180
The key audit matters and the audit cost: does governance matter? 1 1 2 10 2 4 13 37
The moderating role of CEO race on the relationship between CEO masculinity and company financial performance 0 1 1 1 0 1 2 3
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 0 1 10 0 3 8 74
The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance 0 2 4 71 1 7 23 261
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 1 2 3 63 3 4 8 258
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 0 1 5 0 2 8 25
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 0 0 5
Using machine learning methods to predict financial performance: Does disclosure tone matter? 0 2 8 89 3 5 29 224
VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS 0 0 0 29 0 0 3 86
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? 0 0 0 3 0 0 4 13
What drives risk disclosure in Islamic and conventional banks? An international comparison 0 0 0 3 0 0 2 23
Total Journal Articles 40 84 390 2,360 181 447 1,758 9,342


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 3 3 0 0 7 7
Total Chapters 0 0 3 3 0 0 7 7


Statistics updated 2025-06-06