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 1 2 2 7
Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon 1 4 4 40 2 13 16 90
Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG) 0 0 0 0 0 2 9 17
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 0 0 0 1 3 4 8
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 0 1 3 5 6
Exploring the performance of responsible companies in G20 during the COVID-19 outbreak 0 0 0 7 1 4 9 22
Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability 0 0 0 0 1 8 21 25
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence 0 0 3 8 1 5 15 28
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence 0 1 1 3 0 6 11 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 0 0 0 0 4 7 8
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 0 0 2 4 7
The impact of climate risk on accounting conservatism: evidence from developing countries 0 0 0 0 1 4 7 29
The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study 0 0 0 0 0 7 11 19
The perceived credibility of forward-looking performance disclosures 0 0 0 13 4 8 11 81
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 2 6 6
Total Working Papers 1 5 8 72 13 73 138 369


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 2 17 6 8 17 62
A study of the determinants of environmental disclosure quality: evidence from French listed companies 1 2 6 37 1 7 31 231
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 0 2 5 18 2 12 30 81
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks 0 0 3 7 1 3 11 29
Accruals quality vis-à-vis disclosure quality: Substitutes or complements? 0 0 0 4 4 8 19 32
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies 0 0 0 46 3 11 28 284
An empirical study of the determinants of UK oil and gas voluntary disclosures 0 0 0 4 0 3 5 26
Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods 0 0 1 6 0 5 7 17
Are Canadian Banks Ready for Basel III? 0 0 0 0 1 5 9 10
Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt 0 0 0 7 0 1 1 32
Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman 0 0 0 1 2 6 8 13
Audit committee – internal audit interaction and moral courage 0 0 0 1 0 1 3 7
Auditing in times of social distancing: the effect of COVID-19 on auditing quality 0 0 0 9 0 13 16 49
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks 1 1 5 188 6 11 36 641
Big data analytics of corporate internet disclosures 0 0 1 2 0 1 10 26
Board attributes and corporate social responsibility disclosure quality based on information typology 0 1 1 6 1 7 13 24
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets 0 0 3 14 1 4 12 53
Busy audit committee directors and corporate narrative disclosure in Oman 0 0 0 3 2 5 12 24
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks 0 1 5 10 3 11 27 50
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 0 2 4 6 0 3 8 16
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos 0 0 2 6 1 5 14 29
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence 0 0 0 4 0 0 2 32
Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry 0 0 4 10 2 6 39 79
Compliance with IFRS 7 by financial institutions: evidence from GCC 0 4 11 26 0 5 30 113
Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region 0 0 1 4 2 6 12 36
Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region 0 0 1 10 0 5 11 49
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016 0 0 2 4 1 4 12 27
Corporate environmental disclosure, corporate governance and earnings management 0 0 2 3 1 8 15 24
Corporate governance and Islamic banks’ products and services disclosure 0 0 2 3 2 7 14 32
Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks 0 1 6 13 0 9 31 74
Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis 0 0 2 9 0 5 15 53
Corporate governance and risk disclosure quality: Tunisian evidence 1 2 7 12 3 8 25 45
Corporate governance and risk disclosure: evidence from Saudi Arabia 0 1 5 74 3 7 18 226
Corporate governance and voluntary risk and forward-looking disclosures 0 0 5 15 50 131 507 842
Corporate governance mechanisms and capital structure in UAE 0 0 1 62 0 6 18 338
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 1 2 9 16 3 12 33 48
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? 0 0 1 1 0 3 12 14
Corporate narrative reporting on Industry 4.0 technologies: does governance matter? 1 1 3 6 1 3 11 29
Corporate risk disclosure and key audit matters: the egocentric theory 1 1 4 15 3 8 18 43
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) 2 4 8 113 7 13 46 315
Country-level governance and sustainable development goals: implications for firms’ sustainability performance 0 0 2 6 0 2 12 24
Covid-19 and performance disclosure: does governance matter? 0 0 0 4 1 8 13 21
Covid-19 disclosure: do internal corporate governance and audit quality matter? 0 0 0 1 0 2 9 16
Creating sustainability reports that matter: an investigation of factors behind the narratives 3 5 9 35 4 8 21 85
Determinants Of the Production and Profitability of Audit Services in Tunisia 0 0 0 13 1 4 7 67
Determinants and value relevance of UK CEO pay slice 0 0 0 2 0 1 4 78
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia 2 2 12 37 6 13 40 155
Determinants of compliance with AAOIFI standards by Islamic banks 0 0 5 10 5 15 30 48
Determinants of corporate internet reporting: evidence from Egypt 0 0 2 2 1 4 10 11
Determinants of narrative risk disclosures in UK interim reports 0 0 1 7 1 7 15 27
Determinants of sustainability reporting decision: evidence from Pakistan 0 0 4 8 1 4 18 37
Developing the narrative risk disclosure measurement 1 1 2 24 5 11 26 117
Disclosure and dividend signalling when sustained earnings growth declines 0 0 0 0 1 4 6 6
Disclosure of forward-looking information: does overlapping audit committee membership matter? 0 0 0 2 0 3 6 12
Disclosure quality and stock returns in the UK 0 0 0 4 1 3 10 26
Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? 0 2 7 16 1 11 23 67
Dividend policy and share price volatility: UK evidence 0 1 10 20 1 9 35 64
Do Key Audit Matters Signal Corporate Bankruptcy? 0 0 2 25 1 8 18 83
Do Overlapped Audit Committee Directors Affect Tax Avoidance? 0 0 1 12 1 4 16 57
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? 0 0 2 11 2 8 32 60
Do corporate sustainability practices mitigate earnings management? The moderating role of firm size 0 2 5 5 0 9 22 23
Do dividends signal information about future earnings? 0 0 0 156 0 2 4 458
Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan? 0 0 1 3 0 1 4 14
Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? 0 0 2 52 2 4 17 195
Do investors care about corporate environmental responsibility engagement? 0 0 0 4 0 2 4 9
Do ownership structures affect risk disclosure in Islamic banks? International evidence 1 2 4 7 3 8 19 29
Does Governance Affect Compliance with IFRS 7? 0 0 2 7 0 3 11 51
Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries 0 0 1 9 1 3 10 34
Does Risk Disclosure Matter for Trade Credit? 0 0 1 6 1 3 9 34
Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? 0 0 5 29 1 4 24 113
Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry? 0 0 0 0 0 3 8 11
Does asymmetric information drive UK dividends propensity? 0 0 0 4 0 2 5 42
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 1 3 0 4 7 15
Does corporate investment efficiency affect corporate disclosure practices? 1 1 1 19 1 3 7 62
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance 1 2 4 5 2 3 10 15
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? 0 1 1 4 3 10 18 29
ESG disclosure and firm performance before and after IR 0 1 3 12 5 15 34 62
Earnings management in the aftermath of the zero-earnings discontinuity disappearance 0 0 0 5 2 5 10 28
Eco-innovation and corporate waste management: The moderating role of ESG performance 0 0 2 3 1 3 18 27
Economic consequences of key performance indicators' disclosure quality 0 0 1 29 3 5 9 137
Effects of chairman ownership on financing decisions: empirical evidence from GCC 0 0 1 2 0 1 4 8
Emergent themes of social and environmental reporting in the UK retail banks 0 0 1 5 0 3 5 15
Environmental, Social and Governance (ESG) Disclosure and the Small and Medium Enterprises (SMEs) Sustainability Performance 0 0 4 6 4 9 35 71
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy 2 2 2 5 3 9 19 28
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets 0 0 0 12 0 5 12 64
Forward-looking disclosure and short-term liabilities: evidence from Oman 2 2 2 6 2 4 6 13
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations 0 0 0 12 2 5 9 57
Future‐oriented narrative reporting: determinants and use 0 0 1 2 0 1 5 34
Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice 0 0 0 5 0 4 10 24
Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach 0 0 1 3 1 8 14 24
Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic 0 0 0 1 2 7 7 9
Is Egyptian corporate financial reporting becoming more conservative? 0 0 0 10 0 0 2 33
Is bank creditworthiness associated with risk disclosure behavior? Evidence from Islamic and conventional banks in emerging countries 0 0 0 7 0 5 11 46
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements 0 0 2 56 1 5 20 245
Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures? 0 0 3 4 2 7 21 27
Key audit matters: a systematic review 4 8 28 56 8 28 77 127
Loss firms’ annual report narratives and share price anticipation of earnings 0 1 2 4 0 6 11 15
Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model 0 0 6 28 14 18 36 118
Managers' and auditors' perceptions of intellectual capital reporting 0 0 0 0 0 1 1 1
Managers' incentives for issuing cash flow forecasts 0 0 0 15 0 3 3 59
Market discipline and capital buffers in Islamic and conventional banks in the MENA region 0 0 1 4 0 5 12 37
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman 0 1 3 12 0 5 20 46
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage 0 0 2 2 0 2 8 14
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability 0 0 6 6 6 19 57 63
Religiosity and financial distress in U.S. firms 0 0 0 6 2 3 12 33
Religiosity, financial distress and R&D accounting treatment in US context 0 0 1 2 0 3 12 16
Revisiting the capital‐structure puzzle: UK evidence 0 0 0 1 0 2 4 6
Risk Disclosure and Corporate Cash Holdings 0 0 3 6 3 3 9 28
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy 1 1 5 10 2 4 18 25
Risk disclosure behaviour: evidence from the UK extractive industry 0 1 1 1 0 3 4 6
Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence 0 2 7 7 2 11 32 35
Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt 0 0 1 1 0 5 15 16
Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries 0 0 2 2 2 4 13 18
Spillover effects of CEO performance-induced removal on competitor CEOs' firms' financial policies 0 0 0 1 1 5 6 10
Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCS): to whom and for what? 1 1 2 2 1 8 11 15
Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter? 1 1 8 25 2 6 28 69
Subordinate executives' horizon and firm policies 0 0 0 7 0 6 8 35
Sustainability level, corruption and tax evasion: a cross-country analysis 0 0 1 3 0 6 13 23
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 2 33 0 4 27 109
THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX 0 0 0 3 0 1 7 11
Temporal variation and cross-sectional differences of accounting conservatism in emerging countries 0 0 0 14 0 0 3 90
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report 1 2 16 40 3 14 51 133
The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence 0 0 0 0 0 6 12 22
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies 0 1 1 11 1 6 16 48
The Impact of Corporate Social Responsibility as a Marketing Investment on Firms’ Performance: A Risk-Oriented Approach 0 0 0 2 1 4 5 20
The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia 0 0 3 4 1 3 18 29
The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt 0 0 0 8 0 2 12 46
The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE 1 4 10 44 8 23 65 240
The application of business risk audit methodology within non-Big-4 firms 0 0 0 3 0 0 1 29
The association between dividend payout and outside directorships 0 1 5 13 1 5 22 63
The association between risk disclosure and firm characteristics: a meta-analysis 0 1 6 22 0 4 14 80
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises 1 3 10 25 4 9 27 116
The determinants of AAOIFI governance disclosure in Islamic banks 0 1 1 8 0 2 8 26
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 1 3 7 13 17
The determinants of forward‐looking information in annual reports of UAE companies 0 0 3 4 0 7 17 32
The determinants of risk disclosure in the Indonesian non-listed banks 0 0 1 42 0 3 10 124
The determinants of voluntary disclosure in Saudi Arabia: an empirical study 0 0 0 35 0 4 10 99
The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach 0 1 2 7 1 9 13 31
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 1 7 10 162
The effect of multiple directorships on real and accrual-based earnings management 0 0 0 14 0 1 6 60
The effect of national culture on the association between profitability and corporate social and environmental disclosure 0 0 1 3 0 4 13 18
The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context 0 0 0 5 1 8 13 36
The effects of voluntary disclosure and dividend propensity on prices leading earnings 0 0 0 6 0 5 16 49
The fog index in accounting research: contributions and challenges 0 0 1 4 3 4 12 26
The impact of AAOIFI governance disclosure on Islamic banks performance 0 0 4 9 0 1 8 22
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions 0 0 0 0 1 3 9 15
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis 0 0 0 14 0 2 7 56
The impact of Sharia compliance on attracting investments: empirical evidence from GCC 1 2 11 12 5 8 24 25
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance 0 1 7 24 2 11 37 99
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda 1 1 5 7 5 9 20 24
The impact of audit quality on earnings predictability 0 0 0 4 1 4 14 32
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis 2 2 8 90 3 7 22 416
The impact of climate risk on accounting conservatism: evidence from developing countries 0 4 9 14 1 15 36 50
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt 0 0 1 4 1 1 7 18
The impact of corporate governance on forward-looking CSR disclosure 0 1 2 4 1 6 14 22
The impact of country‐level institutional differences on corporate social responsibility disclosure engagement 0 0 1 8 0 5 9 39
The impact of financial instruments disclosures on the cost of equity capital 0 0 1 13 1 4 8 34
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK 0 0 3 34 4 9 25 118
The impact of macroeconomic indicators on Vietnamese stock prices 0 0 0 6 4 20 32 44
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study 0 0 0 6 1 3 14 33
The importance of corporate environmental reputation to investors 0 0 0 3 0 4 6 16
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 2 4 34
The joint effect of corporate risk disclosure and corporate governance on firm value 1 1 7 67 4 10 24 203
The key audit matters and the audit cost: does governance matter? 0 1 10 19 1 9 30 64
The moderating role of CEO race on the relationship between CEO masculinity and company financial performance 0 0 1 1 0 1 9 11
The non-economic consequences of disclosure in Islamic banks 0 0 0 0 0 1 3 3
The perceived credibility of forward-looking performance disclosures 0 0 0 10 1 5 17 88
The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance 1 1 4 74 2 11 27 285
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 1 1 4 66 3 16 23 278
Tone disclosure and financial performance: evidence from Egypt 0 0 0 3 4 8 18 38
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings 0 0 1 6 0 10 17 41
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 2 7 9 14
Using machine learning methods to predict financial performance: Does disclosure tone matter? 1 3 9 98 2 10 27 248
VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS 0 0 1 30 0 5 9 95
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? 0 2 3 6 1 9 18 31
What drives risk disclosure in Islamic and conventional banks? An international comparison 0 2 4 7 1 7 15 38
Total Journal Articles 39 101 460 2,755 309 1,191 3,340 12,367


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 0 3 0 3 6 13
Total Chapters 0 0 0 3 0 3 6 13


Statistics updated 2026-04-09