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 1 1 5 41 2 4 22 98
Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG) 0 0 0 0 0 2 9 21
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 1 8 10
Exploring the performance of responsible companies in G20 during the COVID-19 outbreak 0 0 0 7 0 2 10 26
Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability 2 2 2 2 3 3 23 31
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence 0 0 2 8 2 3 18 36
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence 0 0 1 3 0 3 18 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 0 0 0 2 12 14
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 1 1 0 1 6 11
The impact of climate risk on accounting conservatism: evidence from developing countries 0 0 0 0 2 3 12 35
The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study 0 0 0 0 0 0 14 23
The perceived credibility of forward-looking performance disclosures 0 0 0 13 1 1 15 85
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 0 7 7
Total Working Papers 3 3 11 76 10 25 182 439


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 17 0 3 19 67
A study of the determinants of environmental disclosure quality: evidence from French listed companies 0 0 3 38 0 3 27 238
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 0 2 8 21 1 4 36 97
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks 0 0 4 8 0 2 15 34
Accruals quality vis-à-vis disclosure quality: Substitutes or complements? 0 1 1 5 1 4 23 40
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies 0 1 4 50 0 4 32 295
An empirical study of the determinants of UK oil and gas voluntary disclosures 0 0 0 4 1 2 11 32
Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods 0 0 0 6 1 4 17 28
Are Canadian Banks Ready for Basel III? 0 0 0 0 0 2 12 14
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 0 1 9 14
Audit committee – internal audit interaction and moral courage 0 0 0 1 0 0 4 10
Auditing in times of social distancing: the effect of COVID-19 on auditing quality 0 1 1 10 0 2 24 57
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks 1 3 8 194 2 6 38 656
Big data analytics of corporate internet disclosures 0 0 0 2 0 1 9 28
Board attributes and corporate social responsibility disclosure quality based on information typology 0 0 3 8 1 2 14 31
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets 0 1 4 15 0 2 14 58
Busy audit committee directors and corporate narrative disclosure in Oman 0 0 0 3 0 1 13 28
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks 0 0 8 15 1 2 32 61
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 0 0 4 7 1 3 9 21
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos 1 1 4 8 1 5 22 40
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence 0 0 2 6 0 0 4 34
Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry 0 0 5 11 0 0 37 88
Compliance with IFRS 7 by financial institutions: evidence from GCC 1 2 12 28 1 3 30 118
Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region 1 1 1 5 1 2 12 40
Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region 0 0 0 10 0 0 13 53
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016 0 1 2 5 1 2 16 33
Corporate environmental disclosure, corporate governance and earnings management 0 0 2 3 1 3 19 31
Corporate governance and Islamic banks’ products and services disclosure 0 0 1 4 1 1 17 39
Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks 0 0 4 13 0 1 24 77
Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis 0 0 2 11 0 1 21 66
Corporate governance and risk disclosure quality: Tunisian evidence 0 0 9 15 0 3 30 54
Corporate governance and risk disclosure: evidence from Saudi Arabia 0 0 4 74 2 5 24 236
Corporate governance and voluntary risk and forward-looking disclosures 0 0 4 15 0 1 350 904
Corporate governance mechanisms and capital structure in UAE 0 0 1 62 0 3 21 342
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 1 9 19 0 4 37 61
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? 0 0 1 1 0 2 14 18
Corporate narrative reporting on Industry 4.0 technologies: does governance matter? 0 0 3 8 0 2 17 39
Corporate risk disclosure and key audit matters: the egocentric theory 0 0 2 15 0 1 15 45
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) 2 3 10 118 3 6 40 330
Country-level governance and sustainable development goals: implications for firms’ sustainability performance 1 3 3 9 2 7 14 35
Covid-19 and performance disclosure: does governance matter? 0 0 0 4 0 2 13 25
Covid-19 disclosure: do internal corporate governance and audit quality matter? 0 0 0 1 0 0 8 17
Creating sustainability reports that matter: an investigation of factors behind the narratives 1 2 12 40 3 8 33 102
Determinants Of the Production and Profitability of Audit Services in Tunisia 0 0 0 13 0 1 8 70
Determinants and value relevance of UK CEO pay slice 0 1 1 3 0 1 6 81
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia 1 2 11 41 1 7 51 178
Determinants of compliance with AAOIFI standards by Islamic banks 0 0 3 10 1 1 29 53
Determinants of corporate internet reporting: evidence from Egypt 0 0 0 2 0 0 10 14
Determinants of narrative risk disclosures in UK interim reports 0 0 1 8 0 0 18 34
Determinants of sustainability reporting decision: evidence from Pakistan 0 0 1 8 0 0 18 43
Developing the narrative risk disclosure measurement 0 2 5 27 0 3 30 125
Disclosure and dividend signalling when sustained earnings growth declines 0 0 0 0 0 1 9 9
Disclosure of forward-looking information: does overlapping audit committee membership matter? 0 1 1 3 0 1 7 14
Disclosure quality and stock returns in the UK 0 0 0 4 1 2 10 28
Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? 0 0 4 16 2 6 28 77
Dividend policy and share price volatility: UK evidence 1 2 7 24 3 7 32 79
Do Key Audit Matters Signal Corporate Bankruptcy? 0 0 1 25 0 4 20 91
Do Overlapped Audit Committee Directors Affect Tax Avoidance? 0 0 1 13 1 1 16 64
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? 0 0 2 12 0 1 35 72
Do corporate sustainability practices mitigate earnings management? The moderating role of firm size 1 2 6 9 2 3 19 30
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 5 17
Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? 0 0 0 52 1 5 24 210
Do investors care about corporate environmental responsibility engagement? 0 0 0 4 0 1 5 10
Do ownership structures affect risk disclosure in Islamic banks? International evidence 0 0 4 9 1 3 26 40
Does Governance Affect Compliance with IFRS 7? 0 0 1 7 0 3 15 57
Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries 0 1 1 10 0 1 8 37
Does Risk Disclosure Matter for Trade Credit? 0 0 0 6 1 1 9 36
Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? 1 1 4 31 2 3 17 121
Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry? 0 0 1 1 0 1 10 13
Does asymmetric information drive UK dividends propensity? 0 0 0 4 0 2 8 46
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 3 0 1 7 17
Does corporate investment efficiency affect corporate disclosure practices? 0 0 1 19 0 2 12 68
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance 0 0 2 5 7 7 13 22
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? 0 0 1 4 1 3 19 32
ESG disclosure and firm performance before and after IR 0 0 9 18 0 9 55 88
Earnings management in the aftermath of the zero-earnings discontinuity disappearance 0 0 0 5 0 0 11 31
Eco-innovation and corporate waste management: The moderating role of ESG performance 0 0 2 3 0 1 21 35
Economic consequences of key performance indicators' disclosure quality 1 1 2 30 2 4 16 144
Effects of chairman ownership on financing decisions: empirical evidence from GCC 0 0 2 3 0 0 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 0 3 8 2 3 30 85
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy 0 0 2 5 1 2 18 33
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets 0 0 0 12 1 2 14 70
Forward-looking disclosure and short-term liabilities: evidence from Oman 0 0 2 6 1 2 8 16
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations 0 0 0 12 0 1 16 64
Future‐oriented narrative reporting: determinants and use 0 0 1 2 0 1 4 35
Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice 0 0 0 5 0 1 8 26
Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach 0 0 3 5 0 2 18 30
Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic 0 0 1 2 0 2 10 12
Is Egyptian corporate financial reporting becoming more conservative? 0 0 0 10 0 2 7 39
Is bank creditworthiness associated with risk disclosure behavior? Evidence from Islamic and conventional banks in emerging countries 0 0 1 8 0 1 16 52
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements 0 0 2 57 0 3 16 252
Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures? 1 2 3 6 1 2 17 33
Key audit matters: a systematic review 0 2 24 65 3 10 74 150
Loss firms’ annual report narratives and share price anticipation of earnings 0 0 1 4 0 1 12 17
Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model 0 0 1 28 0 2 29 124
Managers' and auditors' perceptions of intellectual capital reporting 0 0 0 0 0 1 4 4
Managers' incentives for issuing cash flow forecasts 0 0 0 15 0 1 5 61
Market discipline and capital buffers in Islamic and conventional banks in the MENA region 0 0 1 4 0 2 14 41
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman 0 0 3 12 1 3 21 52
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage 0 0 0 2 1 1 5 16
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability 0 1 4 9 2 6 63 91
Religiosity and financial distress in U.S. firms 0 1 1 7 1 2 19 40
Religiosity, financial distress and R&D accounting treatment in US context 0 0 0 2 0 1 8 20
Revisiting the capital‐structure puzzle: UK evidence 1 1 1 2 1 1 7 10
Risk Disclosure and Corporate Cash Holdings 0 0 0 6 1 5 14 38
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy 1 1 3 11 2 3 20 33
Risk disclosure behaviour: evidence from the UK extractive industry 0 0 1 1 0 3 8 10
Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence 0 0 9 10 2 9 53 60
Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt 0 0 0 1 0 1 10 18
Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries 0 0 1 2 0 5 19 28
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 2 3 0 0 17 23
Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter? 0 2 7 27 0 4 26 75
Subordinate executives' horizon and firm policies 0 0 0 7 0 0 9 36
Sustainability level, corruption and tax evasion: a cross-country analysis 0 1 1 4 0 2 12 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 0 6 35 129
THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX 0 0 0 3 1 2 10 16
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 4 15 45 2 10 66 166
The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence 0 0 0 0 1 2 14 26
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies 0 1 3 13 1 5 22 57
The Impact of Corporate Social Responsibility as a Marketing Investment on Firms’ Performance: A Risk-Oriented Approach 0 0 0 2 1 2 8 23
The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia 0 0 6 7 0 3 24 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 0 10 47
The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE 3 6 13 51 7 12 63 261
The application of business risk audit methodology within non-Big-4 firms 0 1 1 4 0 2 6 34
The association between dividend payout and outside directorships 0 0 4 14 0 1 19 68
The association between risk disclosure and firm characteristics: a meta-analysis 0 0 4 23 1 4 17 88
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises 0 1 7 27 0 3 22 123
The determinants of AAOIFI governance disclosure in Islamic banks 0 0 1 8 0 1 10 29
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 1 1 1 18 24
The determinants of forward‐looking information in annual reports of UAE companies 0 1 3 5 0 1 17 39
The determinants of risk disclosure in the Indonesian non-listed banks 0 0 1 43 0 1 13 128
The determinants of voluntary disclosure in Saudi Arabia: an empirical study 0 0 0 35 0 1 10 103
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 8 0 1 15 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 0 1 15 168
The effect of multiple directorships on real and accrual-based earnings management 0 0 0 14 0 1 5 62
The effect of national culture on the association between profitability and corporate social and environmental disclosure 0 0 1 4 0 0 8 19
The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context 0 1 1 6 1 3 15 40
The effects of voluntary disclosure and dividend propensity on prices leading earnings 0 0 0 6 0 2 15 51
The fog index in accounting research: contributions and challenges 0 0 0 4 0 7 17 36
The impact of AAOIFI governance disclosure on Islamic banks performance 0 0 3 10 0 1 12 30
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions 0 1 2 2 1 3 10 20
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis 0 1 1 15 0 3 11 62
The impact of Sharia compliance on attracting investments: empirical evidence from GCC 0 0 9 14 0 2 28 37
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance 0 2 3 26 1 6 29 108
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda 0 0 5 8 0 1 19 30
The impact of audit quality on earnings predictability 0 0 0 4 1 1 14 35
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis 0 0 4 90 0 0 16 421
The impact of climate risk on accounting conservatism: evidence from developing countries 0 1 9 17 1 5 45 64
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt 0 0 1 4 0 1 8 22
The impact of corporate governance on forward-looking CSR disclosure 1 1 2 5 2 2 11 26
The impact of country‐level institutional differences on corporate social responsibility disclosure engagement 0 0 0 8 0 0 7 40
The impact of financial instruments disclosures on the cost of equity capital 0 0 1 13 0 4 13 40
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK 0 0 1 34 1 3 21 122
The impact of macroeconomic indicators on Vietnamese stock prices 0 0 0 6 0 0 34 50
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study 0 0 1 7 3 4 16 41
The importance of corporate environmental reputation to investors 0 0 0 3 0 1 7 18
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 2 6 37
The joint effect of corporate risk disclosure and corporate governance on firm value 3 5 9 74 4 8 35 220
The key audit matters and the audit cost: does governance matter? 1 1 7 21 3 4 28 74
The moderating role of CEO race on the relationship between CEO masculinity and company financial performance 0 0 0 1 0 0 7 12
The non-economic consequences of disclosure in Islamic banks 0 0 0 0 3 4 11 11
The perceived credibility of forward-looking performance disclosures 0 0 1 11 1 1 15 94
The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance 0 0 4 75 0 1 31 297
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 0 1 4 69 0 3 27 287
Tone disclosure and financial performance: evidence from Egypt 1 2 3 6 1 3 19 43
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings 0 0 1 6 0 2 17 43
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 0 1 12 17
Using machine learning methods to predict financial performance: Does disclosure tone matter? 0 1 15 107 3 5 33 262
VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS 0 1 2 31 0 1 11 99
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? 0 1 4 7 0 3 25 39
What drives risk disclosure in Islamic and conventional banks? An international comparison 1 2 5 9 3 5 24 49
Total Journal Articles 27 83 455 2,950 116 437 3,555 13,626


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


Statistics updated 2026-10-11