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 1 2 7
Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon 0 2 4 40 3 9 18 93
Corporate Transformation toward Industry 4.0 and Financial Performance: The Influence of Environmental, Social, and Governance (ESG) 0 0 0 0 2 2 9 19
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 0 0 0 0 2 4 6 10
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 0 3 5 8 9
Exploring the performance of responsible companies in G20 during the COVID-19 outbreak 0 0 0 7 0 1 9 22
Reinforcing Green Business Strategies with Industry 4.0 and Governance towards Sustainability: Natural-resource-based View and Dynamic Capability 0 0 0 0 1 5 22 26
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence 0 0 3 8 1 4 15 29
Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence 0 0 1 3 5 6 16 21
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 3 4 10 11
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 0 2 2 6 9
The impact of climate risk on accounting conservatism: evidence from developing countries 0 0 0 0 3 4 10 32
The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study 0 0 0 0 3 4 14 22
The perceived credibility of forward-looking performance disclosures 0 0 0 13 2 9 13 83
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 1 1 7 7
Total Working Papers 0 2 8 72 31 61 165 400


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 2 8 19 64
A study of the determinants of environmental disclosure quality: evidence from French listed companies 0 1 5 37 1 4 30 232
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 0 1 5 18 7 13 36 88
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks 0 0 3 7 0 2 11 29
Accruals quality vis-à-vis disclosure quality: Substitutes or complements? 0 0 0 4 4 9 23 36
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies 2 2 2 48 4 8 28 288
An empirical study of the determinants of UK oil and gas voluntary disclosures 0 0 0 4 4 4 9 30
Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods 0 0 1 6 3 4 10 20
Are Canadian Banks Ready for Basel III? 0 0 0 0 2 5 11 12
Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt 0 0 0 7 1 2 2 33
Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman 0 0 0 1 0 2 8 13
Audit committee – internal audit interaction and moral courage 0 0 0 1 0 0 3 7
Auditing in times of social distancing: the effect of COVID-19 on auditing quality 0 0 0 9 4 9 20 53
Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks 0 1 5 188 3 12 36 644
Big data analytics of corporate internet disclosures 0 0 1 2 1 2 11 27
Board attributes and corporate social responsibility disclosure quality based on information typology 1 1 2 7 4 9 17 28
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets 0 0 3 14 1 4 12 54
Busy audit committee directors and corporate narrative disclosure in Oman 0 0 0 3 3 6 15 27
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks 1 1 6 11 3 8 30 53
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 0 1 4 6 1 2 9 17
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos 1 1 3 7 3 4 16 32
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence 0 0 0 4 0 0 2 32
Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry 0 0 4 10 4 9 43 83
Compliance with IFRS 7 by financial institutions: evidence from GCC 0 3 11 26 1 4 31 114
Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region 0 0 1 4 1 3 13 37
Corporate Cash Holdings and National Culture: Evidence from the Middle East and North Africa Region 0 0 1 10 3 7 14 52
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016 0 0 2 4 2 5 14 29
Corporate environmental disclosure, corporate governance and earnings management 0 0 2 3 2 4 17 26
Corporate governance and Islamic banks’ products and services disclosure 0 0 2 3 3 7 17 35
Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks 0 0 6 13 2 8 32 76
Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis 0 0 0 9 6 8 19 59
Corporate governance and risk disclosure quality: Tunisian evidence 1 3 8 13 1 5 25 46
Corporate governance and risk disclosure: evidence from Saudi Arabia 0 0 5 74 3 7 21 229
Corporate governance and voluntary risk and forward-looking disclosures 0 0 5 15 45 140 519 887
Corporate governance mechanisms and capital structure in UAE 0 0 1 62 0 3 18 338
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy 1 3 10 17 5 10 38 53
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? 0 0 1 1 1 1 13 15
Corporate narrative reporting on Industry 4.0 technologies: does governance matter? 0 1 2 6 4 5 14 33
Corporate risk disclosure and key audit matters: the egocentric theory 0 1 4 15 0 5 18 43
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) 0 3 7 113 2 13 45 317
Country-level governance and sustainable development goals: implications for firms’ sustainability performance 0 0 2 6 4 5 15 28
Covid-19 and performance disclosure: does governance matter? 0 0 0 4 2 6 15 23
Covid-19 disclosure: do internal corporate governance and audit quality matter? 0 0 0 1 1 2 10 17
Creating sustainability reports that matter: an investigation of factors behind the narratives 0 3 8 35 2 6 22 87
Determinants Of the Production and Profitability of Audit Services in Tunisia 0 0 0 13 2 4 9 69
Determinants and value relevance of UK CEO pay slice 0 0 0 2 2 2 6 80
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia 1 3 12 38 9 18 48 164
Determinants of compliance with AAOIFI standards by Islamic banks 0 0 4 10 2 8 31 50
Determinants of corporate internet reporting: evidence from Egypt 0 0 2 2 3 4 13 14
Determinants of narrative risk disclosures in UK interim reports 1 1 2 8 6 8 21 33
Determinants of sustainability reporting decision: evidence from Pakistan 0 0 4 8 6 8 24 43
Developing the narrative risk disclosure measurement 0 1 2 24 3 8 29 120
Disclosure and dividend signalling when sustained earnings growth declines 0 0 0 0 2 3 8 8
Disclosure of forward-looking information: does overlapping audit committee membership matter? 0 0 0 2 1 1 7 13
Disclosure quality and stock returns in the UK 0 0 0 4 0 1 10 26
Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? 0 1 7 16 3 6 25 70
Dividend policy and share price volatility: UK evidence 1 1 11 21 4 9 39 68
Do Key Audit Matters Signal Corporate Bankruptcy? 0 0 2 25 2 4 19 85
Do Overlapped Audit Committee Directors Affect Tax Avoidance? 1 1 2 13 4 6 20 61
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? 0 0 1 11 7 10 35 67
Do corporate sustainability practices mitigate earnings management? The moderating role of firm size 1 1 6 6 2 4 24 25
Do dividends signal information about future earnings? 0 0 0 156 1 1 5 459
Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan? 0 0 1 3 0 1 3 14
Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? 0 0 2 52 3 5 19 198
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 2 4 6 9 7 12 25 36
Does Governance Affect Compliance with IFRS 7? 0 0 2 7 2 4 13 53
Does Ownership Structure Moderate the Relationship between Systemic Risk and Corporate Governance? Evidence from Gulf Cooperation Council Countries 0 0 0 9 2 4 11 36
Does Risk Disclosure Matter for Trade Credit? 0 0 1 6 0 2 9 34
Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? 0 0 4 29 2 5 25 115
Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry? 0 0 0 0 0 1 8 11
Does asymmetric information drive UK dividends propensity? 0 0 0 4 1 1 6 43
Does climate governance affect waste disclosure? Evidence from the U.S 0 0 0 3 1 1 7 16
Does corporate investment efficiency affect corporate disclosure practices? 0 1 1 19 1 3 8 63
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance 0 1 4 5 0 2 10 15
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? 0 1 1 4 0 7 18 29
ESG disclosure and firm performance before and after IR 0 0 3 12 7 16 39 69
Earnings management in the aftermath of the zero-earnings discontinuity disappearance 0 0 0 5 0 2 10 28
Eco-innovation and corporate waste management: The moderating role of ESG performance 0 0 2 3 5 6 22 32
Economic consequences of key performance indicators' disclosure quality 0 0 1 29 1 4 10 138
Effects of chairman ownership on financing decisions: empirical evidence from GCC 1 1 2 3 5 6 9 13
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 4 6 4 9 38 75
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy 0 2 2 5 2 7 20 30
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets 0 0 0 12 3 4 14 67
Forward-looking disclosure and short-term liabilities: evidence from Oman 0 2 2 6 1 4 7 14
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations 0 0 0 12 3 6 12 60
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 3 11 25
Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach 1 1 2 4 3 7 17 27
Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic 0 0 0 1 0 4 7 9
Is Egyptian corporate financial reporting becoming more conservative? 0 0 0 10 3 3 5 36
Is bank creditworthiness associated with risk disclosure behavior? Evidence from Islamic and conventional banks in emerging countries 0 0 0 7 1 1 12 47
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements 0 0 2 56 2 4 17 247
Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures? 0 0 3 4 3 5 23 30
Key audit matters: a systematic review 2 9 28 58 7 27 79 134
Loss firms’ annual report narratives and share price anticipation of earnings 0 0 2 4 1 1 12 16
Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model 0 0 6 28 3 19 38 121
Managers' and auditors' perceptions of intellectual capital reporting 0 0 0 0 2 2 3 3
Managers' incentives for issuing cash flow forecasts 0 0 0 15 1 2 4 60
Market discipline and capital buffers in Islamic and conventional banks in the MENA region 0 0 1 4 1 1 12 38
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman 0 0 3 12 2 4 20 48
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage 0 0 2 2 1 1 9 15
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: Natural‐resource‐based view and dynamic capability 1 1 7 7 8 19 63 71
Religiosity and financial distress in U.S. firms 0 0 0 6 4 6 16 37
Religiosity, financial distress and R&D accounting treatment in US context 0 0 1 2 2 2 13 18
Revisiting the capital‐structure puzzle: UK evidence 0 0 0 1 2 4 6 8
Risk Disclosure and Corporate Cash Holdings 0 0 3 6 4 7 12 32
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy 0 1 5 10 5 7 23 30
Risk disclosure behaviour: evidence from the UK extractive industry 0 0 1 1 0 1 4 6
Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence 1 3 8 8 5 13 37 40
Social responsibility of Islamic banks in developing countries: empirical evidence from Egypt 0 0 0 1 1 5 15 17
Sociocultural factors and social entrepreneurial intention during the COVID-19 pandemic: Preliminary evidence from developing countries 0 0 2 2 3 5 16 21
Spillover effects of CEO performance-induced removal on competitor CEOs' firms' financial policies 0 0 0 1 1 3 6 11
Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCS): to whom and for what? 1 2 3 3 7 8 18 22
Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter? 0 1 6 25 1 4 27 70
Subordinate executives' horizon and firm policies 0 0 0 7 1 2 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 2 33 10 13 36 119
THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX 0 0 0 3 3 3 9 14
Temporal variation and cross-sectional differences of accounting conservatism in emerging countries 0 0 0 14 1 1 4 91
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report 0 2 16 40 12 19 62 145
The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence 0 0 0 0 1 2 13 23
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies 0 1 1 11 1 6 17 49
The Impact of Corporate Social Responsibility as a Marketing Investment on Firms’ Performance: A Risk-Oriented Approach 0 0 0 2 1 4 6 21
The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia 0 0 3 4 2 3 20 31
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 12 46
The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE 0 2 10 44 2 18 65 242
The application of business risk audit methodology within non-Big-4 firms 0 0 0 3 3 3 4 32
The association between dividend payout and outside directorships 0 0 4 13 2 4 22 65
The association between risk disclosure and firm characteristics: a meta-analysis 1 2 7 23 3 4 17 83
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises 0 3 9 25 1 8 25 117
The determinants of AAOIFI governance disclosure in Islamic banks 0 1 1 8 2 3 9 28
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 0 0 0 1 4 8 17 21
The determinants of forward‐looking information in annual reports of UAE companies 0 0 2 4 3 4 18 35
The determinants of risk disclosure in the Indonesian non-listed banks 0 0 1 42 2 3 12 126
The determinants of voluntary disclosure in Saudi Arabia: an empirical study 0 0 0 35 2 4 11 101
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 3 6 15 34
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 5 8 15 167
The effect of multiple directorships on real and accrual-based earnings management 0 0 0 14 1 1 7 61
The effect of national culture on the association between profitability and corporate social and environmental disclosure 0 0 1 3 0 1 13 18
The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context 0 0 0 5 0 2 13 36
The effects of voluntary disclosure and dividend propensity on prices leading earnings 0 0 0 6 0 2 16 49
The fog index in accounting research: contributions and challenges 0 0 1 4 3 6 15 29
The impact of AAOIFI governance disclosure on Islamic banks performance 0 0 4 9 5 6 13 27
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions 0 0 0 0 1 2 10 16
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis 0 0 0 14 2 2 9 58
The impact of Sharia compliance on attracting investments: empirical evidence from GCC 0 1 11 12 5 10 28 30
The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance 0 1 6 24 1 7 34 100
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda 0 1 5 7 3 9 22 27
The impact of audit quality on earnings predictability 0 0 0 4 1 2 15 33
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis 0 2 8 90 4 9 25 420
The impact of climate risk on accounting conservatism: evidence from developing countries 1 1 9 15 6 9 41 56
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt 0 0 1 4 2 3 7 20
The impact of corporate governance on forward-looking CSR disclosure 0 1 2 4 2 6 16 24
The impact of country‐level institutional differences on corporate social responsibility disclosure engagement 0 0 1 8 1 5 10 40
The impact of financial instruments disclosures on the cost of equity capital 0 0 1 13 2 6 10 36
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK 0 0 3 34 1 6 25 119
The impact of macroeconomic indicators on Vietnamese stock prices 0 0 0 6 5 11 37 49
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study 0 0 0 6 1 3 14 34
The importance of corporate environmental reputation to investors 0 0 0 3 1 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 1 13 1 1 5 35
The joint effect of corporate risk disclosure and corporate governance on firm value 1 2 8 68 5 9 29 208
The key audit matters and the audit cost: does governance matter? 0 0 10 19 3 5 32 67
The moderating role of CEO race on the relationship between CEO masculinity and company financial performance 0 0 0 1 1 1 9 12
The non-economic consequences of disclosure in Islamic banks 0 0 0 0 4 4 7 7
The perceived credibility of forward-looking performance disclosures 0 0 0 10 4 6 18 92
The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance 0 1 3 74 7 11 32 292
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 2 3 6 68 5 9 28 283
Tone disclosure and financial performance: evidence from Egypt 1 1 1 4 2 7 20 40
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings 0 0 1 6 0 2 16 41
Unraveling the existence of the necessity and sufficiency of accounting information 0 0 0 0 2 6 11 16
Using machine learning methods to predict financial performance: Does disclosure tone matter? 1 3 10 99 2 6 29 250
VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS 0 0 1 30 1 3 10 96
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? 0 1 3 6 2 8 20 33
What drives risk disclosure in Islamic and conventional banks? An international comparison 0 1 4 7 4 8 19 42
Total Journal Articles 28 95 463 2,783 482 1,086 3,688 12,849


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 0 3 2 3 8 15
Total Chapters 0 0 0 3 2 3 8 15


Statistics updated 2026-05-06