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 1 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 1 1 9 77
Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG) 0 0 0 0 1 3 12 15
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 0 0 0 1 1 1 5
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 0 1 1 3 3
Exploring the performance of responsible companies in G20 during the COVID-19 outbreak 0 0 0 7 1 2 6 18
Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability 0 0 0 0 5 9 14 17
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence 1 2 3 8 2 5 10 23
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence 0 0 0 2 1 3 6 10
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 3 4
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 0 0 0 2 5
The impact of climate risk on accounting conservatism: evidence from developing countries 0 0 0 0 1 2 4 25
The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study 0 0 0 0 2 3 5 12
The perceived credibility of forward-looking performance disclosures 0 0 0 13 2 3 4 73
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 2 4 4 4
Total Working Papers 1 2 5 67 21 39 84 296


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 1 3 17 2 6 11 54
A study of the determinants of environmental disclosure quality: evidence from French listed companies 0 0 6 35 9 13 35 224
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 0 3 3 16 0 8 22 69
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks 1 3 3 7 3 7 8 26
Accruals quality vis-à-vis disclosure quality: Substitutes or complements? 0 0 0 4 4 7 13 24
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies 0 0 0 46 7 10 21 273
An empirical study of the determinants of UK oil and gas voluntary disclosures 0 0 0 4 2 2 4 23
Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods 0 0 2 6 1 1 4 12
Are Canadian Banks Ready for Basel III? 0 0 0 0 0 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 1 3 5 36
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks 0 1 5 187 1 12 29 630
Big data analytics of corporate internet disclosures 0 0 1 2 2 6 11 25
Board attributes and corporate social responsibility disclosure quality based on information typology 0 0 0 5 0 0 6 17
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets 1 3 3 14 2 5 8 49
Busy audit committee directors and corporate narrative disclosure in Oman 0 0 0 3 3 4 8 19
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks 1 2 4 9 4 10 18 39
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 0 1 2 4 0 1 5 13
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos 0 2 3 6 1 6 12 24
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence 0 0 0 4 2 2 2 32
Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry 2 4 6 10 14 22 36 73
Compliance with IFRS 7 by financial institutions: evidence from GCC 1 6 7 22 10 20 26 108
Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region 0 0 1 4 0 2 8 30
Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region 0 0 2 10 2 4 7 44
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016 0 1 2 4 3 6 9 23
Corporate environmental disclosure, corporate governance and earnings management 1 2 2 3 1 4 8 16
Corporate governance and Islamic banks’ products and services disclosure 0 0 2 3 3 3 9 25
Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks 2 3 5 12 5 12 25 65
Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis 0 0 3 9 0 3 13 48
Corporate governance and risk disclosure quality: Tunisian evidence 0 4 6 10 3 13 21 37
Corporate governance and risk disclosure: evidence from Saudi Arabia 0 3 5 73 1 7 13 219
Corporate governance and voluntary risk and forward-looking disclosures 2 4 5 15 49 157 470 711
Corporate governance mechanisms and capital structure in UAE 0 1 1 62 2 11 14 332
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 3 4 7 14 7 12 22 36
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? 1 1 1 1 4 7 11 11
Corporate narrative reporting on Industry 4.0 technologies: does governance matter? 0 0 2 5 0 4 12 26
Corporate risk disclosure and key audit matters: the egocentric theory 1 1 4 14 3 5 13 35
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) 1 1 5 109 2 12 42 302
Country-level governance and sustainable development goals: implications for firms’ sustainability performance 0 0 3 6 0 1 13 22
Covid-19 and performance disclosure: does governance matter? 0 0 0 4 0 1 6 13
Covid-19 disclosure: do internal corporate governance and audit quality matter? 0 0 0 1 1 5 8 14
Creating sustainability reports that matter: an investigation of factors behind the narratives 1 2 6 30 2 8 20 77
Determinants Of the Production and Profitability of Audit Services in Tunisia 0 0 0 13 0 1 5 63
Determinants and value relevance of UK CEO pay slice 0 0 0 2 0 2 3 77
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia 2 5 11 35 5 15 29 142
Determinants of compliance with AAOIFI standards by Islamic banks 0 3 5 10 2 9 18 33
Determinants of corporate internet reporting: evidence from Egypt 0 0 2 2 2 3 6 7
Determinants of narrative risk disclosures in UK interim reports 0 0 1 7 1 4 9 20
Determinants of sustainability reporting decision: evidence from Pakistan 0 1 4 8 1 8 14 33
Developing the narrative risk disclosure measurement 0 1 1 23 4 11 17 106
Disclosure and dividend signalling when sustained earnings growth declines 0 0 0 0 1 2 2 2
Disclosure of forward-looking information: does overlapping audit committee membership matter? 0 0 0 2 0 2 6 9
Disclosure quality and stock returns in the UK 0 0 0 4 1 5 7 23
Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? 0 2 5 14 3 7 13 56
Dividend policy and share price volatility: UK evidence 1 2 9 19 4 8 28 55
Do Key Audit Matters Signal Corporate Bankruptcy? 0 1 3 25 2 4 12 75
Do Overlapped Audit Committee Directors Affect Tax Avoidance? 0 0 1 12 2 5 15 53
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? 1 1 4 11 7 15 29 52
Do corporate sustainability practices mitigate earnings management? The moderating role of firm size 0 0 3 3 1 3 14 14
Do dividends signal information about future earnings? 0 0 1 156 1 2 5 456
Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan? 0 0 1 3 1 1 3 13
Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? 0 0 3 52 2 5 19 191
Do investors care about corporate environmental responsibility engagement? 0 0 0 4 1 2 3 7
Do ownership structures affect risk disclosure in Islamic banks? International evidence 0 0 2 5 3 7 12 21
Does Governance Affect Compliance with IFRS 7? 0 1 2 7 3 6 11 48
Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries 0 0 1 9 2 2 7 31
Does Risk Disclosure Matter for Trade Credit? 0 0 1 6 3 4 6 31
Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? 0 2 6 29 2 5 23 109
Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry? 0 0 0 0 3 5 5 8
Does asymmetric information drive UK dividends propensity? 0 0 0 4 1 2 3 40
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 1 3 0 1 7 11
Does corporate investment efficiency affect corporate disclosure practices? 0 0 1 18 2 3 6 59
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance 0 0 2 3 2 3 7 12
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? 0 0 0 3 2 6 9 19
ESG disclosure and firm performance before and after IR 1 2 5 11 9 14 23 47
Earnings management in the aftermath of the zero-earnings discontinuity disappearance 0 0 0 5 3 3 5 23
Eco-innovation and corporate waste management: The moderating role of ESG performance 1 2 2 3 3 10 18 24
Economic consequences of key performance indicators' disclosure quality 0 1 1 29 1 4 4 132
Effects of chairman ownership on financing decisions: empirical evidence from GCC 0 1 1 2 0 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 3 7 29 62
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy 0 0 1 3 0 4 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 59
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 0 4 8 52
Future‐oriented narrative reporting: determinants and use 0 1 1 2 1 2 5 33
Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice 0 0 0 5 1 2 6 20
Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach 1 1 1 3 4 4 8 16
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 0 1 3 33
Is bank creditworthiness associated with risk disclosure behavior? Evidence from Islamic and conventional banks in emerging countries 0 0 0 7 2 5 6 41
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements 0 1 3 56 0 4 16 240
Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures? 1 1 3 4 3 4 14 20
Key audit matters: a systematic review 4 7 33 48 9 23 74 99
Loss firms’ annual report narratives and share price anticipation of earnings 0 0 1 3 0 4 5 9
Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model 0 1 6 28 1 5 19 100
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 0 1 1 4 0 5 11 32
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman 2 2 4 11 7 10 20 41
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability 1 1 6 6 5 16 42 44
Religiosity and financial distress in U.S. firms 0 0 0 6 2 9 9 30
Religiosity, financial distress and R&D accounting treatment in US context 0 0 1 2 1 1 10 13
Revisiting the capital‐structure puzzle: UK evidence 0 0 0 1 0 1 3 4
Risk Disclosure and Corporate Cash Holdings 0 0 3 6 1 1 6 25
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy 0 1 4 9 5 8 15 21
Risk disclosure behaviour: evidence from the UK extractive industry 0 0 0 0 1 1 1 3
Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence 1 4 5 5 6 17 23 24
Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt 0 0 1 1 2 3 10 11
Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries 0 1 2 2 2 5 12 14
Spillover effects of CEO performance-induced removal on competitor CEOs' firms' financial policies 0 0 0 1 0 0 1 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? 3 4 9 24 7 14 27 63
Subordinate executives' horizon and firm policies 0 0 0 7 2 2 3 29
Sustainability level, corruption and tax evasion: a cross-country analysis 0 0 1 3 1 4 8 17
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 3 33 2 11 29 105
THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX 0 0 0 3 3 4 6 10
Temporal variation and cross-sectional differences of accounting conservatism in emerging countries 0 0 0 14 1 3 3 90
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report 0 8 16 38 6 19 43 119
The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence 0 0 0 0 2 4 6 16
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies 0 0 0 10 1 7 12 42
The Impact of Corporate Social Responsibility as a Marketing Investment on Firms’ Performance: A Risk-Oriented Approach 0 0 0 2 0 1 1 16
The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia 1 3 3 4 4 11 18 26
The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt 0 0 1 8 2 7 11 44
The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE 1 2 8 40 8 19 47 217
The application of business risk audit methodology within non-Big-4 firms 0 0 0 3 0 1 2 29
The association between dividend payout and outside directorships 2 2 5 12 6 9 22 58
The association between risk disclosure and firm characteristics: a meta-analysis 0 2 6 21 1 5 13 76
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises 1 2 7 22 3 6 20 107
The determinants of AAOIFI governance disclosure in Islamic banks 0 0 0 7 3 5 6 24
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 1 1 0 4 8 10
The determinants of forward‐looking information in annual reports of UAE companies 1 2 3 4 1 3 10 25
The determinants of risk disclosure in the Indonesian non-listed banks 0 0 1 42 3 6 7 121
The determinants of voluntary disclosure in Saudi Arabia: an empirical study 0 0 1 35 1 2 10 95
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 6 1 1 5 22
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 2 2 4 155
The effect of multiple directorships on real and accrual-based earnings management 0 0 0 14 1 2 7 59
The effect of national culture on the association between profitability and corporate social and environmental disclosure 0 0 1 3 0 3 9 14
The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context 0 0 0 5 1 3 8 28
The effects of voluntary disclosure and dividend propensity on prices leading earnings 0 0 0 6 4 8 14 44
The fog index in accounting research: contributions and challenges 0 0 1 4 2 3 9 22
The impact of AAOIFI governance disclosure on Islamic banks performance 1 2 4 9 1 3 11 21
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions 0 0 0 0 1 2 6 12
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis 0 0 0 14 1 3 6 54
The impact of Sharia compliance on attracting investments: empirical evidence from GCC 2 5 10 10 3 8 17 17
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance 0 0 9 23 4 9 31 88
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda 1 3 6 6 2 4 13 15
The impact of audit quality on earnings predictability 0 0 0 4 4 7 12 28
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis 0 2 6 88 2 4 18 409
The impact of climate risk on accounting conservatism: evidence from developing countries 2 2 6 10 4 16 23 35
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt 0 1 1 4 0 3 8 17
The impact of corporate governance on forward-looking CSR disclosure 0 0 1 3 0 1 9 16
The impact of country‐level institutional differences on corporate social responsibility disclosure engagement 0 0 1 8 0 1 5 34
The impact of financial instruments disclosures on the cost of equity capital 1 1 1 13 1 3 6 30
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK 0 1 5 34 2 8 18 109
The impact of macroeconomic indicators on Vietnamese stock prices 0 0 2 6 6 8 14 24
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study 0 0 0 6 1 5 13 30
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 1 6 66 1 8 14 193
The key audit matters and the audit cost: does governance matter? 2 4 10 18 4 9 24 55
The moderating role of CEO race on the relationship between CEO masculinity and company financial performance 0 0 1 1 1 5 9 10
The non-economic consequences of disclosure in Islamic banks 0 0 0 0 1 2 2 2
The perceived credibility of forward-looking performance disclosures 0 0 1 10 2 4 15 83
The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance 0 2 4 73 3 8 24 274
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 0 0 4 65 0 2 9 262
Tone disclosure and financial performance: evidence from Egypt 0 0 0 3 2 6 10 30
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings 1 1 2 6 2 5 9 31
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 1 2 2 7
Using machine learning methods to predict financial performance: Does disclosure tone matter? 0 3 8 95 2 9 19 238
VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS 1 1 1 30 2 2 5 90
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? 0 1 1 4 3 8 10 22
What drives risk disclosure in Islamic and conventional banks? An international comparison 1 1 2 5 4 6 9 31
Total Journal Articles 55 159 432 2,652 421 1,104 2,572 11,164
1 registered items for which data could not be found


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


Statistics updated 2026-01-09