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 0 3 36 1 1 13 76
Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG) 0 0 0 0 1 2 12 12
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 0 0 0 0 0 1 4
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 0 0 0 1 1
Exploring the performance of responsible companies in G20 during the COVID-19 outbreak 0 0 0 7 0 1 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 0 1 2 5
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence 0 1 1 6 0 1 2 15
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence 0 0 1 2 1 1 4 6
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 1 2 2
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 0 0 2 3 5
The impact of climate risk on accounting conservatism: evidence from developing countries 0 0 0 0 0 1 7 23
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 5 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 65 4 12 58 247


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 1 15 0 1 6 46
A study of the determinants of environmental disclosure quality: evidence from French listed companies 1 3 8 35 3 8 37 210
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 0 0 4 13 2 7 20 59
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks 0 0 0 4 0 1 2 19
Accruals quality vis-à-vis disclosure quality: Substitutes or complements? 0 0 0 4 0 2 4 15
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies 0 0 1 46 0 1 18 261
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 5 10
Are Canadian Banks Ready for Basel III? 0 0 0 0 0 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 0 2 2 6
Auditing in times of social distancing: the effect of COVID-19 on auditing quality 0 0 2 9 0 0 8 33
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks 0 3 10 186 1 6 30 614
Big data analytics of corporate internet disclosures 0 1 2 2 1 2 11 18
Board attributes and corporate social responsibility disclosure quality based on information typology 0 0 1 5 2 3 5 14
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets 0 0 0 11 1 1 4 43
Busy audit committee directors and corporate narrative disclosure in Oman 0 0 0 3 1 2 5 14
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks 0 1 4 6 0 4 13 27
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 0 0 0 2 0 1 5 9
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos 0 0 1 4 0 0 6 16
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence 0 0 0 4 0 0 2 30
Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry 0 0 5 6 0 9 23 49
Compliance with IFRS 7 by financial institutions: evidence from GCC 0 1 2 16 2 4 10 87
Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region 0 1 3 4 1 3 9 27
Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region 0 0 2 9 0 0 4 38
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016 0 0 1 2 0 0 6 15
Corporate environmental disclosure, corporate governance and earnings management 0 0 0 1 1 2 4 11
Corporate governance and Islamic banks’ products and services disclosure 0 1 1 2 0 2 5 20
Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks 0 1 2 8 1 5 14 49
Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis 0 0 4 9 0 2 16 42
Corporate governance and risk disclosure quality: Tunisian evidence 0 1 3 6 1 2 13 23
Corporate governance and risk disclosure: evidence from Saudi Arabia 0 1 3 70 0 1 6 209
Corporate governance and voluntary risk and forward-looking disclosures 0 1 1 11 47 122 403 490
Corporate governance mechanisms and capital structure in UAE 0 0 0 61 0 1 6 321
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 2 5 9 2 7 13 22
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? 0 0 0 0 0 0 2 2
Corporate narrative reporting on Industry 4.0 technologies: does governance matter? 0 1 2 5 0 2 10 21
Corporate risk disclosure and key audit matters: the egocentric theory 0 0 3 11 0 2 9 27
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) 1 1 8 107 6 10 43 282
Country-level governance and sustainable development goals: implications for firms’ sustainability performance 1 2 4 6 1 6 13 19
Covid-19 and performance disclosure: does governance matter? 0 0 2 4 0 1 5 9
Covid-19 disclosure: do internal corporate governance and audit quality matter? 0 0 0 1 0 1 3 8
Creating sustainability reports that matter: an investigation of factors behind the narratives 0 1 4 28 0 1 12 66
Determinants Of the Production and Profitability of Audit Services in Tunisia 0 0 1 13 0 0 5 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 2 3 5 29 4 8 14 124
Determinants of compliance with AAOIFI standards by Islamic banks 0 0 2 6 1 2 9 21
Determinants of corporate internet reporting: evidence from Egypt 0 0 0 0 1 1 1 2
Determinants of narrative risk disclosures in UK interim reports 0 0 3 6 1 1 9 13
Determinants of sustainability reporting decision: evidence from Pakistan 0 1 1 5 0 1 6 20
Developing the narrative risk disclosure measurement 0 0 1 22 1 2 6 93
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 2 2 18
Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? 0 2 7 11 0 2 10 47
Dividend policy and share price volatility: UK evidence 2 4 8 14 4 9 21 38
Do Key Audit Matters Signal Corporate Bankruptcy? 0 1 4 24 1 4 10 70
Do Overlapped Audit Committee Directors Affect Tax Avoidance? 0 0 2 11 1 4 11 45
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? 0 0 6 10 1 1 18 33
Do corporate sustainability practices mitigate earnings management? The moderating role of firm size 0 3 3 3 2 8 9 9
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? 0 1 2 3 0 1 3 12
Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? 0 0 4 50 1 2 18 181
Do investors care about corporate environmental responsibility engagement? 0 0 1 4 0 0 2 5
Do ownership structures affect risk disclosure in Islamic banks? International evidence 2 2 2 5 2 3 5 14
Does Governance Affect Compliance with IFRS 7? 0 0 2 5 0 0 8 40
Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries 0 0 4 9 2 4 9 29
Does Risk Disclosure Matter for Trade Credit? 0 1 1 6 0 2 4 27
Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? 0 2 7 27 5 7 23 97
Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry? 0 0 0 0 0 0 0 3
Does asymmetric information drive UK dividends propensity? 0 0 0 4 0 1 1 38
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 3 3 1 1 10 10
Does corporate investment efficiency affect corporate disclosure practices? 0 0 1 18 0 1 3 56
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance 1 1 2 2 1 1 6 6
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? 0 0 2 3 1 2 7 13
ESG disclosure and firm performance before and after IR 0 0 5 9 0 1 12 31
Earnings management in the aftermath of the zero-earnings discontinuity disappearance 0 0 0 5 0 1 1 19
Eco-innovation and corporate waste management: The moderating role of ESG performance 0 0 1 1 1 1 10 11
Economic consequences of key performance indicators' disclosure quality 0 0 1 28 0 0 2 128
Effects of chairman ownership on financing decisions: empirical evidence from GCC 0 0 1 1 0 0 1 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 1 1 2 3 1 5 16 42
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy 0 0 1 3 2 4 9 14
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets 0 0 0 12 1 2 5 55
Forward-looking disclosure and short-term liabilities: evidence from Oman 0 0 1 4 1 1 3 8
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations 0 0 4 12 0 0 11 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 3 4 4 18
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 2 32
Is bank creditworthiness associated with risk disclosure behavior? Evidence from Islamic and conventional banks in emerging countries 0 0 0 7 1 1 3 36
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements 1 1 4 55 2 5 19 235
Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures? 0 2 3 3 4 9 14 16
Key audit matters: a systematic review 2 10 37 40 3 17 67 72
Loss firms’ annual report narratives and share price anticipation of earnings 0 1 1 3 0 1 2 5
Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model 2 5 5 27 3 10 13 93
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 0 1 3 0 0 6 26
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman 0 0 4 9 1 2 17 30
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage 1 2 2 2 1 3 5 9
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability 0 1 1 1 3 10 18 18
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 0 1 1 2 1 5 8 10
Revisiting the capital‐structure puzzle: UK evidence 0 0 0 1 0 1 2 3
Risk Disclosure and Corporate Cash Holdings 0 2 2 5 0 3 4 23
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy 0 2 4 7 1 5 9 12
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 2 2 5 5
Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt 0 0 1 1 1 5 6 7
Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries 0 0 0 0 0 0 5 5
Spillover effects of CEO performance-induced removal on competitor CEOs' firms' financial policies 0 0 1 1 0 0 3 5
Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCS): to whom and for what? 0 0 0 0 0 1 2 5
Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter? 0 1 7 20 1 4 20 47
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 0 2 3 1 1 8 12
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 7 32 2 8 31 91
THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX 0 0 0 3 0 1 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 4 10 28 3 11 29 94
The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence 0 0 0 0 0 2 2 12
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies 0 0 0 10 0 3 5 35
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 1 3 13 14
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 2 2 6 36
The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE 1 2 6 36 3 8 26 185
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 0 1 6 10 0 3 15 46
The association between risk disclosure and firm characteristics: a meta-analysis 0 3 7 19 0 4 15 70
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises 0 3 5 19 1 6 15 98
The determinants of AAOIFI governance disclosure in Islamic banks 0 0 1 7 0 0 2 19
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 1 1 0 1 4 5
The determinants of forward‐looking information in annual reports of UAE companies 0 0 1 2 2 3 9 20
The determinants of risk disclosure in the Indonesian non-listed banks 0 1 1 42 0 1 1 115
The determinants of voluntary disclosure in Saudi Arabia: an empirical study 0 0 2 35 0 1 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 0 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 5 55
The effect of national culture on the association between profitability and corporate social and environmental disclosure 0 1 1 3 1 3 3 8
The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context 0 0 1 5 0 1 7 24
The effects of voluntary disclosure and dividend propensity on prices leading earnings 0 0 1 6 0 3 9 36
The fog index in accounting research: contributions and challenges 0 1 1 4 1 2 3 16
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions 0 0 0 0 1 1 3 7
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis 0 0 4 14 0 1 9 50
The impact of Sharia compliance on attracting investments: empirical evidence from GCC 0 2 3 3 0 5 7 7
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance 0 3 8 21 1 6 20 72
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda 1 1 3 3 2 5 10 10
The impact of audit quality on earnings predictability 0 0 1 4 0 2 7 20
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis 0 3 4 85 1 5 18 400
The impact of climate risk on accounting conservatism: evidence from developing countries 2 2 6 8 2 3 14 18
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt 0 0 0 3 0 0 6 13
The impact of corporate governance on forward-looking CSR disclosure 0 0 1 2 4 4 11 12
The impact of country‐level institutional differences on corporate social responsibility disclosure engagement 0 0 0 7 0 1 2 31
The impact of financial instruments disclosures on the cost of equity capital 0 0 2 12 0 1 5 27
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK 1 2 7 33 5 6 22 100
The impact of macroeconomic indicators on Vietnamese stock prices 0 0 4 6 0 3 7 15
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study 0 0 1 6 0 3 10 23
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 1 1 13 0 1 2 31
The joint effect of corporate risk disclosure and corporate governance on firm value 1 2 4 62 1 3 19 182
The key audit matters and the audit cost: does governance matter? 2 3 4 12 3 6 12 41
The moderating role of CEO race on the relationship between CEO masculinity and company financial performance 0 0 1 1 0 0 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 2 10 76
The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance 0 0 2 71 2 4 24 264
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 0 1 3 63 0 3 8 258
Tone disclosure and financial performance: evidence from Egypt 0 0 2 3 0 1 6 21
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings 0 0 1 5 0 0 7 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? 1 3 11 92 1 7 29 228
VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS 0 0 0 29 1 1 4 87
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 1 1 1 4 1 1 3 24
Total Journal Articles 29 113 395 2,428 178 542 1,885 9,689
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 2 3 0 0 4 7
Total Chapters 0 0 2 3 0 0 4 7


Statistics updated 2025-08-05