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 7
Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon 0 0 4 40 1 4 19 94
Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG) 0 0 0 0 0 2 8 19
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 0 0 0 0 2 6 10
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 0 0 3 8 9
Exploring the performance of responsible companies in G20 during the COVID-19 outbreak 0 0 0 7 0 2 10 24
Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability 0 0 0 0 1 3 23 28
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence 0 0 2 8 2 5 18 33
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence 0 0 1 3 1 6 17 22
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 1 4 11 12
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 1 1 1 0 3 5 10
The impact of climate risk on accounting conservatism: evidence from developing countries 0 0 0 0 0 3 9 32
The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study 0 0 0 0 0 4 14 23
The perceived credibility of forward-looking performance disclosures 0 0 0 13 1 3 14 84
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 1 7 7
Total Working Papers 0 1 8 73 7 45 171 414


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 0 2 18 64
A study of the determinants of environmental disclosure quality: evidence from French listed companies 1 1 4 38 1 4 28 235
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 0 1 6 19 1 12 36 93
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks 0 1 4 8 0 3 13 32
Accruals quality vis-à-vis disclosure quality: Substitutes or complements? 0 0 0 4 0 4 21 36
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies 0 3 3 49 2 7 30 291
An empirical study of the determinants of UK oil and gas voluntary disclosures 0 0 0 4 0 4 9 30
Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods 0 0 1 6 2 7 14 24
Are Canadian Banks Ready for Basel III? 0 0 0 0 0 2 10 12
Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt 0 0 0 7 0 1 2 33
Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman 0 0 0 1 0 0 8 13
Audit committee – internal audit interaction and moral courage 0 0 0 1 2 3 4 10
Auditing in times of social distancing: the effect of COVID-19 on auditing quality 0 0 0 9 0 6 22 55
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks 0 3 5 191 1 9 37 650
Big data analytics of corporate internet disclosures 0 0 0 2 0 1 10 27
Board attributes and corporate social responsibility disclosure quality based on information typology 0 2 3 8 0 5 17 29
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets 0 0 3 14 1 3 14 56
Busy audit committee directors and corporate narrative disclosure in Oman 0 0 0 3 0 3 14 27
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks 2 5 9 15 2 9 32 59
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 0 1 5 7 0 2 9 18
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos 0 1 3 7 2 6 19 35
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence 0 2 2 6 0 2 4 34
Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry 1 1 5 11 2 9 39 88
Compliance with IFRS 7 by financial institutions: evidence from GCC 0 0 10 26 1 2 30 115
Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region 0 0 0 4 1 2 12 38
Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region 0 0 1 10 0 4 15 53
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016 0 0 2 4 0 4 16 31
Corporate environmental disclosure, corporate governance and earnings management 0 0 2 3 1 4 18 28
Corporate governance and Islamic banks’ products and services disclosure 0 1 2 4 0 6 18 38
Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks 0 0 5 13 0 2 28 76
Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis 0 2 2 11 2 12 23 65
Corporate governance and risk disclosure quality: Tunisian evidence 0 3 9 15 3 6 29 51
Corporate governance and risk disclosure: evidence from Saudi Arabia 0 0 4 74 1 5 22 231
Corporate governance and voluntary risk and forward-looking disclosures 0 0 4 15 0 61 460 903
Corporate governance mechanisms and capital structure in UAE 0 0 1 62 1 1 18 339
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 1 2 9 18 1 9 37 57
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? 0 0 1 1 1 2 14 16
Corporate narrative reporting on Industry 4.0 technologies: does governance matter? 1 2 3 8 2 8 16 37
Corporate risk disclosure and key audit matters: the egocentric theory 0 0 4 15 1 1 17 44
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) 2 2 9 115 5 9 48 324
Country-level governance and sustainable development goals: implications for firms’ sustainability performance 0 0 1 6 0 4 10 28
Covid-19 and performance disclosure: does governance matter? 0 0 0 4 0 2 14 23
Covid-19 disclosure: do internal corporate governance and audit quality matter? 0 0 0 1 0 1 9 17
Creating sustainability reports that matter: an investigation of factors behind the narratives 2 3 10 38 5 9 28 94
Determinants Of the Production and Profitability of Audit Services in Tunisia 0 0 0 13 0 2 9 69
Determinants and value relevance of UK CEO pay slice 0 0 0 2 0 2 6 80
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia 0 2 12 39 4 16 51 171
Determinants of compliance with AAOIFI standards by Islamic banks 0 0 4 10 1 4 32 52
Determinants of corporate internet reporting: evidence from Egypt 0 0 2 2 0 3 13 14
Determinants of narrative risk disclosures in UK interim reports 0 1 2 8 0 7 22 34
Determinants of sustainability reporting decision: evidence from Pakistan 0 0 3 8 0 6 23 43
Developing the narrative risk disclosure measurement 1 1 3 25 2 5 30 122
Disclosure and dividend signalling when sustained earnings growth declines 0 0 0 0 0 2 8 8
Disclosure of forward-looking information: does overlapping audit committee membership matter? 0 0 0 2 0 1 7 13
Disclosure quality and stock returns in the UK 0 0 0 4 0 0 8 26
Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? 0 0 5 16 1 4 24 71
Dividend policy and share price volatility: UK evidence 1 2 10 22 3 8 38 72
Do Key Audit Matters Signal Corporate Bankruptcy? 0 0 1 25 0 4 18 87
Do Overlapped Audit Committee Directors Affect Tax Avoidance? 0 1 2 13 0 6 19 63
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? 1 1 2 12 3 11 39 71
Do corporate sustainability practices mitigate earnings management? The moderating role of firm size 0 2 4 7 1 4 20 27
Do dividends signal information about future earnings? 0 0 0 156 0 1 5 459
Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan? 0 0 0 3 0 1 3 15
Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? 0 0 2 52 0 10 25 205
Do investors care about corporate environmental responsibility engagement? 0 0 0 4 0 0 4 9
Do ownership structures affect risk disclosure in Islamic banks? International evidence 0 2 6 9 1 8 25 37
Does Governance Affect Compliance with IFRS 7? 0 0 2 7 1 3 14 54
Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries 0 0 0 9 0 2 9 36
Does Risk Disclosure Matter for Trade Credit? 0 0 0 6 0 1 8 35
Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? 1 1 3 30 2 5 26 118
Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry? 1 1 1 1 1 1 9 12
Does asymmetric information drive UK dividends propensity? 0 0 0 4 1 2 6 44
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 3 0 1 7 16
Does corporate investment efficiency affect corporate disclosure practices? 0 0 1 19 1 4 10 66
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance 0 0 4 5 0 0 10 15
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? 0 0 1 4 0 0 17 29
ESG disclosure and firm performance before and after IR 2 6 9 18 4 17 48 79
Earnings management in the aftermath of the zero-earnings discontinuity disappearance 0 0 0 5 1 3 12 31
Eco-innovation and corporate waste management: The moderating role of ESG performance 0 0 2 3 0 7 24 34
Economic consequences of key performance indicators' disclosure quality 0 0 1 29 1 3 12 140
Effects of chairman ownership on financing decisions: empirical evidence from GCC 0 1 2 3 1 6 10 14
Emergent themes of social and environmental reporting in the UK retail banks 0 0 1 5 0 0 5 15
Environmental, Social and Governance (ESG) Disclosure and the Small and Medium Enterprises (SMEs) Sustainability Performance 0 2 6 8 1 11 41 82
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy 0 0 2 5 0 3 19 31
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets 0 0 0 12 0 4 14 68
Forward-looking disclosure and short-term liabilities: evidence from Oman 0 0 2 6 0 1 7 14
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations 0 0 0 12 0 6 15 63
Future‐oriented narrative reporting: determinants and use 0 0 1 2 0 0 5 34
Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice 0 0 0 5 0 1 10 25
Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach 1 2 3 5 1 4 18 28
Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic 0 1 1 2 0 1 8 10
Is Egyptian corporate financial reporting becoming more conservative? 0 0 0 10 0 4 5 37
Is bank creditworthiness associated with risk disclosure behavior? Evidence from Islamic and conventional banks in emerging countries 0 1 1 8 2 5 16 51
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements 1 1 3 57 1 4 16 249
Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures? 0 0 1 4 0 4 19 31
Key audit matters: a systematic review 1 7 25 63 1 13 71 140
Loss firms’ annual report narratives and share price anticipation of earnings 0 0 1 4 0 1 11 16
Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model 0 0 3 28 1 4 32 122
Managers' and auditors' perceptions of intellectual capital reporting 0 0 0 0 0 2 3 3
Managers' incentives for issuing cash flow forecasts 0 0 0 15 0 1 4 60
Market discipline and capital buffers in Islamic and conventional banks in the MENA region 0 0 1 4 0 2 13 39
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman 0 0 3 12 1 3 20 49
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage 0 0 1 2 0 1 7 15
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability 1 2 7 8 4 22 70 85
Religiosity and financial distress in U.S. firms 0 0 0 6 1 5 17 38
Religiosity, financial distress and R&D accounting treatment in US context 0 0 0 2 1 3 10 19
Revisiting the capital‐structure puzzle: UK evidence 0 0 0 1 0 3 6 9
Risk Disclosure and Corporate Cash Holdings 0 0 1 6 0 5 10 33
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy 0 0 3 10 0 5 19 30
Risk disclosure behaviour: evidence from the UK extractive industry 0 0 1 1 0 1 5 7
Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence 1 3 10 10 6 16 48 51
Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt 0 0 0 1 0 1 11 17
Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries 0 0 2 2 1 5 18 23
Spillover effects of CEO performance-induced removal on competitor CEOs' firms' financial policies 0 0 0 1 0 1 6 11
Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCS): to whom and for what? 0 1 3 3 0 8 18 23
Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter? 0 0 5 25 0 2 25 71
Subordinate executives' horizon and firm policies 0 0 0 7 0 1 9 36
Sustainability level, corruption and tax evasion: a cross-country analysis 0 0 0 3 0 0 12 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 1 33 2 14 34 123
THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX 0 0 0 3 0 3 8 14
Temporal variation and cross-sectional differences of accounting conservatism in emerging countries 0 0 0 14 0 1 4 91
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report 0 1 15 41 0 23 65 156
The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence 0 0 0 0 0 2 12 24
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies 0 1 2 12 0 4 17 52
The Impact of Corporate Social Responsibility as a Marketing Investment on Firms’ Performance: A Risk-Oriented Approach 0 0 0 2 0 1 6 21
The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia 2 3 6 7 3 7 23 36
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 1 13 47
The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE 0 1 10 45 6 9 67 249
The application of business risk audit methodology within non-Big-4 firms 0 0 0 3 0 3 4 32
The association between dividend payout and outside directorships 0 1 4 14 1 4 21 67
The association between risk disclosure and firm characteristics: a meta-analysis 0 1 4 23 0 4 14 84
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises 0 1 7 26 1 4 23 120
The determinants of AAOIFI governance disclosure in Islamic banks 0 0 1 8 0 2 9 28
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 1 0 6 18 23
The determinants of forward‐looking information in annual reports of UAE companies 0 0 2 4 1 6 20 38
The determinants of risk disclosure in the Indonesian non-listed banks 0 1 1 43 0 3 12 127
The determinants of voluntary disclosure in Saudi Arabia: an empirical study 0 0 0 35 0 3 11 102
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 7 1 4 16 35
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 5 15 167
The effect of multiple directorships on real and accrual-based earnings management 0 0 0 14 0 1 6 61
The effect of national culture on the association between profitability and corporate social and environmental disclosure 1 1 1 4 1 1 12 19
The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context 0 0 0 5 1 1 13 37
The effects of voluntary disclosure and dividend propensity on prices leading earnings 0 0 0 6 0 0 13 49
The fog index in accounting research: contributions and challenges 0 0 0 4 0 3 14 29
The impact of AAOIFI governance disclosure on Islamic banks performance 1 1 5 10 1 7 14 29
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions 1 1 1 1 1 2 11 17
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis 0 0 0 14 1 3 9 59
The impact of Sharia compliance on attracting investments: empirical evidence from GCC 2 2 11 14 3 10 28 35
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance 0 0 3 24 0 3 31 102
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda 1 1 6 8 1 5 21 29
The impact of audit quality on earnings predictability 0 0 0 4 1 2 14 34
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis 0 0 5 90 0 5 22 421
The impact of climate risk on accounting conservatism: evidence from developing countries 0 2 10 16 0 9 43 59
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt 0 0 1 4 1 3 8 21
The impact of corporate governance on forward-looking CSR disclosure 0 0 2 4 0 2 16 24
The impact of country‐level institutional differences on corporate social responsibility disclosure engagement 0 0 1 8 0 1 9 40
The impact of financial instruments disclosures on the cost of equity capital 0 0 1 13 0 2 9 36
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK 0 0 2 34 0 1 24 119
The impact of macroeconomic indicators on Vietnamese stock prices 0 0 0 6 1 6 35 50
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study 0 1 1 7 0 4 14 37
The importance of corporate environmental reputation to investors 0 0 0 3 0 1 7 17
The integration of the third generation balanced scorecard with a student loyalty model to enhance financial performance in higher education 0 0 0 13 0 1 4 35
The joint effect of corporate risk disclosure and corporate governance on firm value 1 2 8 69 4 9 31 212
The key audit matters and the audit cost: does governance matter? 1 1 10 20 3 6 32 70
The moderating role of CEO race on the relationship between CEO masculinity and company financial performance 0 0 0 1 0 1 9 12
The non-economic consequences of disclosure in Islamic banks 0 0 0 0 0 4 7 7
The perceived credibility of forward-looking performance disclosures 0 1 1 11 0 5 17 93
The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance 1 1 4 75 1 11 34 296
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 0 2 5 68 1 6 26 284
Tone disclosure and financial performance: evidence from Egypt 0 1 1 4 0 2 19 40
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings 0 0 1 6 0 0 16 41
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 2 11 16
Using machine learning methods to predict financial performance: Does disclosure tone matter? 6 8 15 106 6 9 30 257
VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS 0 0 1 30 0 3 12 98
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? 0 0 3 6 1 5 23 36
What drives risk disclosure in Islamic and conventional banks? An international comparison 0 0 4 7 0 6 21 44
Total Journal Articles 39 112 463 2,867 134 822 3,663 13,189


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 1 4 0 3 9 16
Total Chapters 0 1 1 4 0 3 9 16


Statistics updated 2026-07-10