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 0 1 18 94
Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG) 0 0 0 0 0 0 7 19
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 0 0 0 0 0 6 10
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 0 0 0 8 9
Exploring the performance of responsible companies in G20 during the COVID-19 outbreak 0 0 0 7 1 3 11 25
Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability 0 0 0 0 0 2 23 28
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence 0 0 2 8 0 4 18 33
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence 0 0 1 3 0 1 16 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 2 11 13
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 1 1 1 0 1 5 10
The impact of climate risk on accounting conservatism: evidence from developing countries 0 0 0 0 0 0 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 1 14 23
The perceived credibility of forward-looking performance disclosures 0 0 0 13 0 1 14 84
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 0 7 7
Total Working Papers 0 1 8 73 2 16 169 416


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 1 1 19 65
A study of the determinants of environmental disclosure quality: evidence from French listed companies 0 1 3 38 1 4 26 236
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 2 3 8 21 3 8 37 96
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? 1 1 1 5 2 2 23 38
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies 1 2 4 50 4 7 34 295
An empirical study of the determinants of UK oil and gas voluntary disclosures 0 0 0 4 0 0 9 30
Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods 0 0 1 6 2 6 16 26
Are Canadian Banks Ready for Basel III? 0 0 0 0 1 1 11 13
Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt 0 0 0 7 0 0 2 33
Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman 0 0 0 1 1 1 9 14
Audit committee – internal audit interaction and moral courage 0 0 0 1 0 3 4 10
Auditing in times of social distancing: the effect of COVID-19 on auditing quality 1 1 1 10 2 4 24 57
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks 1 4 6 192 1 7 37 651
Big data analytics of corporate internet disclosures 0 0 0 2 1 1 10 28
Board attributes and corporate social responsibility disclosure quality based on information typology 0 1 3 8 0 1 15 29
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets 0 0 3 14 0 2 13 56
Busy audit committee directors and corporate narrative disclosure in Oman 0 0 0 3 1 1 14 28
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks 0 4 9 15 1 7 33 60
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 0 1 5 7 1 2 10 19
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos 0 0 3 7 3 6 22 38
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 0 1 5 11 0 5 39 88
Compliance with IFRS 7 by financial institutions: evidence from GCC 0 0 10 26 0 1 28 115
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 39
Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region 0 0 1 10 0 1 15 53
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016 1 1 3 5 1 3 17 32
Corporate environmental disclosure, corporate governance and earnings management 0 0 2 3 2 4 19 30
Corporate governance and Islamic banks’ products and services disclosure 0 1 2 4 0 3 18 38
Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks 0 0 5 13 0 0 27 76
Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis 0 2 2 11 0 6 23 65
Corporate governance and risk disclosure quality: Tunisian evidence 0 2 9 15 2 7 30 53
Corporate governance and risk disclosure: evidence from Saudi Arabia 0 0 4 74 1 3 23 232
Corporate governance and voluntary risk and forward-looking disclosures 0 0 4 15 0 16 413 903
Corporate governance mechanisms and capital structure in UAE 0 0 1 62 2 3 20 341
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 1 2 10 19 1 5 36 58
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? 0 0 1 1 1 2 15 17
Corporate narrative reporting on Industry 4.0 technologies: does governance matter? 0 2 3 8 2 6 18 39
Corporate risk disclosure and key audit matters: the egocentric theory 0 0 4 15 0 1 17 44
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) 0 2 8 115 2 9 44 326
Country-level governance and sustainable development goals: implications for firms’ sustainability performance 1 1 1 7 2 2 11 30
Covid-19 and performance disclosure: does governance matter? 0 0 0 4 1 1 15 24
Covid-19 disclosure: do internal corporate governance and audit quality matter? 0 0 0 1 0 0 9 17
Creating sustainability reports that matter: an investigation of factors behind the narratives 1 4 11 39 3 10 31 97
Determinants Of the Production and Profitability of Audit Services in Tunisia 0 0 0 13 0 0 9 69
Determinants and value relevance of UK CEO pay slice 1 1 1 3 1 1 7 81
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia 1 2 11 40 4 11 51 175
Determinants of compliance with AAOIFI standards by Islamic banks 0 0 4 10 0 2 31 52
Determinants of corporate internet reporting: evidence from Egypt 0 0 2 2 0 0 12 14
Determinants of narrative risk disclosures in UK interim reports 0 0 2 8 0 1 21 34
Determinants of sustainability reporting decision: evidence from Pakistan 0 0 3 8 0 0 23 43
Developing the narrative risk disclosure measurement 1 2 4 26 2 4 31 124
Disclosure and dividend signalling when sustained earnings growth declines 0 0 0 0 0 0 8 8
Disclosure of forward-looking information: does overlapping audit committee membership matter? 1 1 1 3 1 1 8 14
Disclosure quality and stock returns in the UK 0 0 0 4 1 1 9 27
Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? 0 0 5 16 2 3 26 73
Dividend policy and share price volatility: UK evidence 1 2 9 23 2 6 36 74
Do Key Audit Matters Signal Corporate Bankruptcy? 0 0 1 25 2 4 19 89
Do Overlapped Audit Committee Directors Affect Tax Avoidance? 0 0 2 13 0 2 18 63
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? 0 1 2 12 0 4 38 71
Do corporate sustainability practices mitigate earnings management? The moderating role of firm size 0 1 4 7 0 2 18 27
Do dividends signal information about future earnings? 0 0 0 156 0 0 5 459
Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan? 0 0 0 3 1 2 4 16
Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? 0 0 2 52 2 9 26 207
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 0 4 9 1 2 24 38
Does Governance Affect Compliance with IFRS 7? 0 0 2 7 2 3 16 56
Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries 1 1 1 10 1 1 8 37
Does Risk Disclosure Matter for Trade Credit? 0 0 0 6 0 1 8 35
Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? 0 1 3 30 1 4 22 119
Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry? 0 1 1 1 1 2 10 13
Does asymmetric information drive UK dividends propensity? 0 0 0 4 1 2 7 45
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 3 0 0 6 16
Does corporate investment efficiency affect corporate disclosure practices? 0 0 1 19 1 4 11 67
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance 0 0 3 5 0 0 9 15
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? 0 0 1 4 1 1 17 30
ESG disclosure and firm performance before and after IR 0 6 9 18 5 15 53 84
Earnings management in the aftermath of the zero-earnings discontinuity disappearance 0 0 0 5 0 3 12 31
Eco-innovation and corporate waste management: The moderating role of ESG performance 0 0 2 3 1 3 24 35
Economic consequences of key performance indicators' disclosure quality 0 0 1 29 0 2 12 140
Effects of chairman ownership on financing decisions: empirical evidence from GCC 0 0 2 3 0 1 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 5 8 1 8 41 83
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy 0 0 2 5 1 2 18 32
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets 0 0 0 12 1 2 14 69
Forward-looking disclosure and short-term liabilities: evidence from Oman 0 0 2 6 1 1 7 15
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations 0 0 0 12 1 4 16 64
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 1 1 8 26
Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach 0 1 3 5 1 2 19 29
Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic 0 1 1 2 1 2 9 11
Is Egyptian corporate financial reporting becoming more conservative? 0 0 0 10 1 2 6 38
Is bank creditworthiness associated with risk disclosure behavior? Evidence from Islamic and conventional banks in emerging countries 0 1 1 8 1 5 16 52
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements 0 1 2 57 1 3 15 250
Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures? 0 0 1 4 0 1 15 31
Key audit matters: a systematic review 0 5 23 63 2 8 70 142
Loss firms’ annual report narratives and share price anticipation of earnings 0 0 1 4 1 1 12 17
Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model 0 0 1 28 0 1 29 122
Managers' and auditors' perceptions of intellectual capital reporting 0 0 0 0 1 1 4 4
Managers' incentives for issuing cash flow forecasts 0 0 0 15 1 1 5 61
Market discipline and capital buffers in Islamic and conventional banks in the MENA region 0 0 1 4 1 2 14 40
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman 0 0 3 12 1 2 20 50
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage 0 0 0 2 0 0 6 15
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability 1 2 8 9 3 17 70 88
Religiosity and financial distress in U.S. firms 1 1 1 7 1 2 18 39
Religiosity, financial distress and R&D accounting treatment in US context 0 0 0 2 0 1 9 19
Revisiting the capital‐structure puzzle: UK evidence 0 0 0 1 0 1 6 9
Risk Disclosure and Corporate Cash Holdings 0 0 1 6 3 4 13 36
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy 0 0 3 10 1 1 19 31
Risk disclosure behaviour: evidence from the UK extractive industry 0 0 1 1 2 3 7 9
Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence 0 2 10 10 3 14 49 54
Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt 0 0 0 1 1 1 11 18
Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries 0 0 2 2 2 4 20 25
Spillover effects of CEO performance-induced removal on competitor CEOs' firms' financial policies 0 0 0 1 0 0 6 11
Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCS): to whom and for what? 0 0 3 3 0 1 18 23
Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter? 1 1 6 26 1 2 25 72
Subordinate executives' horizon and firm policies 0 0 0 7 0 0 9 36
Sustainability level, corruption and tax evasion: a cross-country analysis 1 1 1 4 2 2 13 25
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 3 7 35 126
THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX 0 0 0 3 1 1 9 15
Temporal variation and cross-sectional differences of accounting conservatism in emerging countries 0 0 0 14 0 0 4 91
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report 1 2 14 42 6 17 68 162
The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence 0 0 0 0 1 2 13 25
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies 1 2 3 13 3 6 20 55
The Impact of Corporate Social Responsibility as a Marketing Investment on Firms’ Performance: A Risk-Oriented Approach 0 0 0 2 0 0 6 21
The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia 0 3 6 7 3 8 25 39
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 11 47
The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE 0 1 9 45 2 9 66 251
The application of business risk audit methodology within non-Big-4 firms 0 0 0 3 0 0 4 32
The association between dividend payout and outside directorships 0 1 4 14 0 2 21 67
The association between risk disclosure and firm characteristics: a meta-analysis 0 0 4 23 2 3 16 86
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises 0 1 7 26 2 5 24 122
The determinants of AAOIFI governance disclosure in Islamic banks 0 0 1 8 1 1 10 29
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 1 0 2 18 23
The determinants of forward‐looking information in annual reports of UAE companies 0 0 2 4 0 3 18 38
The determinants of risk disclosure in the Indonesian non-listed banks 0 1 1 43 0 1 12 127
The determinants of voluntary disclosure in Saudi Arabia: an empirical study 0 0 0 35 1 2 12 103
The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach 1 1 3 8 1 2 17 36
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 1 16 168
The effect of multiple directorships on real and accrual-based earnings management 0 0 0 14 0 0 6 61
The effect of national culture on the association between profitability and corporate social and environmental disclosure 0 1 1 4 0 1 11 19
The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context 0 0 0 5 1 2 14 38
The effects of voluntary disclosure and dividend propensity on prices leading earnings 0 0 0 6 1 1 14 50
The fog index in accounting research: contributions and challenges 0 0 0 4 3 3 16 32
The impact of AAOIFI governance disclosure on Islamic banks performance 0 1 4 10 0 2 13 29
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions 1 2 2 2 1 2 11 18
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis 1 1 1 15 2 3 11 61
The impact of Sharia compliance on attracting investments: empirical evidence from GCC 0 2 11 14 1 6 29 36
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance 0 0 3 24 2 4 32 104
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda 0 1 5 8 0 2 19 29
The impact of audit quality on earnings predictability 0 0 0 4 0 1 14 34
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis 0 0 5 90 0 1 21 421
The impact of climate risk on accounting conservatism: evidence from developing countries 0 1 8 16 1 4 42 60
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt 0 0 1 4 0 1 8 21
The impact of corporate governance on forward-looking CSR disclosure 0 0 2 4 0 0 12 24
The impact of country‐level institutional differences on corporate social responsibility disclosure engagement 0 0 1 8 0 0 9 40
The impact of financial instruments disclosures on the cost of equity capital 0 0 1 13 2 2 11 38
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK 0 0 1 34 2 2 21 121
The impact of macroeconomic indicators on Vietnamese stock prices 0 0 0 6 0 1 35 50
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study 0 1 1 7 1 4 15 38
The importance of corporate environmental reputation to investors 0 0 0 3 0 0 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 2 2 6 37
The joint effect of corporate risk disclosure and corporate governance on firm value 1 2 8 70 2 6 32 214
The key audit matters and the audit cost: does governance matter? 0 1 8 20 0 3 29 70
The moderating role of CEO race on the relationship between CEO masculinity and company financial performance 0 0 0 1 0 0 9 12
The non-economic consequences of disclosure in Islamic banks 0 0 0 0 1 1 8 8
The perceived credibility of forward-looking performance disclosures 0 1 1 11 0 1 17 93
The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance 0 1 4 75 0 4 32 296
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 1 1 6 69 2 3 28 286
Tone disclosure and financial performance: evidence from Egypt 1 1 2 5 1 1 20 41
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 1 1 12 17
Using machine learning methods to predict financial performance: Does disclosure tone matter? 0 7 14 106 0 7 29 257
VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS 1 1 2 31 1 3 12 99
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? 1 1 4 7 3 6 26 39
What drives risk disclosure in Islamic and conventional banks? An international comparison 1 1 4 8 2 4 22 46
Total Journal Articles 31 115 464 2,898 175 515 3,659 13,364


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


Statistics updated 2026-08-07