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Accounting & Financial Management

Organisational unit: Subject Group

  1. 2021
  2. Early online

    Disclosure quality vis-à-vis disclosure quantity: does audit committee matter in Omani financial institutions?

    Hidaya Mustafa Ali Al Lawati, Professor Khaled Hussainey & Dr Roza Sagitova, 19 Jan 2021, In: Review of Quantitative Finance and Accounting.

    Research output: Contribution to journalArticlepeer-review

  3. Published

    A techno-economic assessment of hybrid energy systems in rural Pakistan

    Fahad Ali, Muhammad Ahmar, Yuexiang Jiang & Mohammad Alahmad, 15 Jan 2021, In: Energy. 215, Part A, 15 p., 119103.

    Research output: Contribution to journalArticlepeer-review

  4. Published

    Governance vis-à-vis investment efficiency: substitutes or complementary in their effects on disclosure practice

    Noha Elberry & Professor Khaled Hussainey, 12 Jan 2021, In: Journal of Risk and Financial Management. 14, 1, 16 p., 33.

    Research output: Contribution to journalArticlepeer-review

  5. 2020
  6. Published

    Risk disclosure behaviour: evidence from the UK extractive industry

    Stuart Mcchlery & Professor Khaled Hussainey, 29 Dec 2020, In: Journal of Applied Accounting Research.

    Research output: Contribution to journalArticlepeer-review

  7. Accepted for publication

    The impact of XBRL adoption on stock markets development

    Wafa Sassi, Hakim Ben Othman & Professor Khaled Hussainey, 28 Dec 2020, (Accepted for publication) In: Asia-Pacific Management Accounting Journal.

    Research output: Contribution to journalArticlepeer-review

  8. Early online

    The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt

    Jihen Eljammi, Salma Damak Ayadi & Professor Khaled Hussainey, 21 Dec 2020, In: Journal of Financial Reporting and Accounting.

    Research output: Contribution to journalArticlepeer-review

  9. Early online

    Does political influence distort banking regulation? Evidence from the US

    Dr Giota Papadimitri, Professor Fotios Pasiouras, Gioia Pescetto & Ansgar Wohlschlegel, 1 Apr 2021, In: Journal of Financial Stability. 53, 23 p., 100835.

    Research output: Contribution to journalArticlepeer-review

  10. Accepted for publication

    Internal auditors’ moral courage: a cognitive mapping method

    Imen Khelil & Professor Khaled Hussainey, 10 Dec 2020, (Accepted for publication) Advances in Accounting Behavioral Research. Emerald Group Publishing Ltd., (Advances in Accounting Behavioral Research).

    Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review

  11. Early online

    Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks

    Serge Agbodjo, Kaouther Toumi & Professor Khaled Hussainey, 8 Dec 2020, In: Journal of Applied Accounting Research. 26 p.

    Research output: Contribution to journalArticlepeer-review

  12. Published

    Is there an employee-based gender gap in informal financial markets? International evidence

    Mr Jiafu An, Dec 2020, In: Journal of Corporate Finance. 65, 25 p., 101737.

    Research output: Contribution to journalArticlepeer-review

  13. Published

    Does corporate financialization affect EVA? Early evidence from China

    Manrui Xu, Dr Khaldoon Albitar & Zhenghui Li , 23 Nov 2020, In: Green Finance. 2, 4, p. 392–408

    Research output: Contribution to journalArticlepeer-review

  14. Accepted for publication

    Informal institutions and corporate reputational exposure: the role of public environmental perceptions

    Chrysovalantis Gaganis, Dr Giota Papadimitri, Professor Fotios Pasiouras & Alexia Ventouri, 23 Nov 2020, (Accepted for publication) In: British Journal of Management.

    Research output: Contribution to journalArticlepeer-review

  15. Early online

    The impact of AAOIFI governance disclosure on Islamic Banks performance

    Tawida Elgattani & Professor Khaled Hussainey, 16 Nov 2020, In: Journal of Financial Reporting and Accounting. 21 p.

    Research output: Contribution to journalArticlepeer-review

  16. Early online

    A stochastic multi-criteria divisive hierarchical clustering algorithm

    Professor Alessio Ishizaka, Dr Banu Lokman & Dr Menelaos Tasiou, 11 Nov 2020, In: Omega. 102370.

    Research output: Contribution to journalArticlepeer-review

  17. Published

    Shareholders' control rights, family ownership and the firm's leverage decisions

    Qazi Awais Amin & Professor Jia Liu, 1 Nov 2020, In: International Review of Financial Analysis. 72, 15 p., 101591.

    Research output: Contribution to journalArticlepeer-review

  18. Accepted for publication

    Disclosure of forward-looking information: does audit committee overlapping matter?

    Hidaya Mustafa Ali Al Lawati & Professor Khaled Hussainey, 21 Oct 2020, (Accepted for publication) In: International Journal of Accounting, Auditing and Performance Evaluation.

    Research output: Contribution to journalArticlepeer-review

  19. Accepted for publication

    The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study

    Wafa Sassi, Hakim Ben Othman & Professor Khaled Hussainey, 20 Oct 2020, (Accepted for publication) In: Journal of Financial Reporting and Accounting.

    Research output: Contribution to journalArticlepeer-review

  20. Early online

    CISEF: a Composite Index of Social, Environmental and Financial Performance

    Chrysovalantis Gaganis, Fotios Pasiouras, Dr Menelaos Tasiou & Constantin Zopounidis, 4 Oct 2020, In: European Journal of Operational Research. 16 p.

    Research output: Contribution to journalArticlepeer-review

  21. Published

    A novel dual-weighted fuzzy proximal support vector machine with application to credit risk analysis

    Lean Yu, Xiao Yao, Xiaoming Zhang, Hang Yin & Professor Jia Liu, 1 Oct 2020, In: International Review of Financial Analysis. 71, 10 p., 101577.

    Research output: Contribution to journalArticlepeer-review

  22. Published

    Bank competition, concentration and EU SME cost of debt

    Dr Xiaodong Wang, Liang Han & Ms Xing Huang, 1 Oct 2020, In: International Review of Financial Analysis. 71, 20 p., 101534.

    Research output: Contribution to journalArticlepeer-review

  23. Published

    CSR disclosure, corporate governance and firm value: a study on GCC Islamic banks

    Mohd Shukor Harun, Professor Khaled Hussainey, Khairul Ayuni Mohd Kharuddin & Omar Al Farooque, 1 Oct 2020, In: International Journal of Accounting & Information Management. 28, 4, p. 607-638 32 p.

    Research output: Contribution to journalArticlepeer-review

  24. Published

    Product returns: a growing problem for business, society and environment

    Regina Frei, Professor Lisa Jack & Steve Brown, 1 Oct 2020, In: International Journal of Operations & Production Management. 40, 10, p. 1613-1621 9 p.

    Research output: Contribution to journalArticlepeer-review

  25. Early online

    Why do sukuks (Islamic bonds) need a different pricing model?

    Md Hamid Uddin, Sarkar H. Kabir, Mohammad Kabir Hassan, Mohammed S. Hossain & Professor Jia Liu, 17 Sep 2020, In: International Journal of Finance and Economics.

    Research output: Contribution to journalArticlepeer-review

  26. Early online

    Female audit partners and extended audit reporting: UK evidence

    Dr Tarek Mohamed Hassan AbdelFattah, Mohamed Elmahgoub & Ahmed A. Elamer, 15 Sep 2020, In: Journal of Business Ethics. 21 p.

    Research output: Contribution to journalArticlepeer-review

  27. Early online

    Do ownership structures affect risk disclosure in Islamic banks? International evidence

    Néjia Moumen, Rihab Grassa & Professor Khaled Hussainey, 14 Sep 2020, In: Journal of Financial Reporting and Accounting. 23 p.

    Research output: Contribution to journalArticlepeer-review

  28. Early online

    Gaining momentum: towards integrated reporting practices in Gulf Cooperation Council countries

    Ahmed H. Ahmed, Mohamed Esmail Elmaghrabi, Theresa Dunne & Professor Khaled Hussainey, 14 Sep 2020, In: Business Strategy and Development. 16 p.

    Research output: Contribution to journalArticlepeer-review

  29. Published

    The duality of expatriation in the Chinese multinational expansion: from a governmentality perspective

    Dr Xinxiang Li, Dr Le Bo, Dr Dan Shen & Teerooven Soobaroyen, 2 Sep 2020, BAM 2020 Conference in the Cloud Proceedings. British Academy of Management, 19 p.

    Research output: Chapter in Book/Report/Conference proceedingConference contribution

  30. Published

    Corporate Governance and its Implications on Accounting and Finance

    Ahmad J. Alqatan (ed.), Professor Khaled Hussainey (ed.) & Hichem Khlif (ed.), 1 Sep 2020, IGI Global. 300 p.

    Research output: Book/ReportBook

  31. Published

    ESG disclosure and firm performance before and after IR: the moderating role of governance mechanisms

    Dr Khaldoon Albitar, Professor Khaled Hussainey, Nasir Kolade & Ali Gerged, 1 Sep 2020, In: International Journal of Accounting & Information Management. 28, 3, p. 429-444 16 p.

    Research output: Contribution to journalArticlepeer-review

  32. Published

    Theories related to the relationship between board diversity, earnings management and firm performance

    Ahmad Alqatan, Mr Imad Chbib & Professor Khaled Hussainey, 1 Sep 2020, Corporate Governance and Its Implications on Accounting and Finance. Alqatan, A. J., Hussainey, K. & Khlif, H. (eds.). IGI Global

    Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review

  33. Published

    Splitting accountability hairs: anomalies in the adaptation of IFRS for SMEs in the UK and Ireland

    Dr Imam Arafat, Theresa Dunne & Ahmed Hassan Ahmed, 31 Aug 2020, In: Accounting in Europe. 17, 2, p. 183-203 21 p.

    Research output: Contribution to journalArticlepeer-review

  34. Early online

    Corporate governance and earnings management nexus: evidence from the UK and Egypt using neural networks

    Hussein A. Abdou, Nouran N. Ellelly, Ahmed A. Elamer, Professor Khaled Hussainey & Hassan Yazdifar, 29 Aug 2020, In: International Journal of Finance and Economics.

    Research output: Contribution to journalArticlepeer-review

  35. Accepted for publication

    Auditing in times of social distancing: the effect of COVID-19 on auditing quality

    Dr Khaldoon Albitar, Ali Meftah Gerged, Kikhia Hassan & Professor Khaled Hussainey, 25 Aug 2020, (Accepted for publication) In: International Journal of Accounting & Information Management.

    Research output: Contribution to journalArticlepeer-review

  36. Published

    Diverse student bodies and diverging performance trajectories

    Mr Sina Erdal & Professor Andrew Wood, 24 Aug 2020, In: Journal of Applied Learning & Teaching. 3, 2, 9 p.

    Research output: Contribution to journalArticlepeer-review

  37. Early online

    Religiosity and financial distress in US firm

    Ines Gharbi, Mounira Hamed-Sidhom, Professor Khaled Hussainey & Janet Ganouati, 23 Aug 2020, In: International Journal of Finance and Economics.

    Research output: Contribution to journalArticlepeer-review

  38. Accepted for publication

    Do checks on bureaucrats improve firm value? Evidence from a natural experiment

    Mr Jiafu An, Seth Armitage, Wenxuan Hou & Xianda Liu, 20 Aug 2020, (Accepted for publication) In: Accounting & Finance.

    Research output: Contribution to journalArticlepeer-review

  39. Published

    Do tense geopolitical factors drive crude oil prices?

    Dr Khaldoon Albitar, Fen Li, Zhehao Huang & Junhao Zhong, 18 Aug 2020, In: Energies. 13, 16, 19 p., 4277.

    Research output: Contribution to journalArticlepeer-review

  40. Early online

    The investment account holders disclosure level in the annual reports of Islamic banks: construction of IAHs disclosure index

    Raoudha Saidani, Neila Boulila Taktak & Professor Khaled Hussainey, 10 Aug 2020, In: Singapore Economic Review.

    Research output: Contribution to journalArticlepeer-review

  41. Early online

    The effect of tax preparers on corporate tax aggressiveness: evidence ‎form the UK context ‎

    Soufiene Assidi & Professor Khaled Hussainey, 2 Aug 2020, In: International Journal of Finance and Economics. 10 p.

    Research output: Contribution to journalArticlepeer-review

  42. Published

    Board composition and firm performance: the case of FTSE All Shares

    Mr Imad Chbib & Professor Mike Page, 1 Aug 2020, In: IUP Journal of Corporate Governance. 19, 1, p. 7-27

    Research output: Contribution to journalArticlepeer-review

  43. Published

    The effects of Board of Directors' education on firms' credit ratings

    Dr Giota Papadimitri, Professor Fotios Pasiouras, Dr Menelaos Tasiou & Alexia Ventouri, Aug 2020, In: Journal of Business Research. 116, p. 294-313

    Research output: Contribution to journalArticlepeer-review

  44. Early online

    Are bank risk disclosures informative? Evidence from debt markets

    Ahmed A. Elamer, Collins Ntim, Hussein A. Abdou, Andrews Owusu, Mohamed Elmagrhi & Dr Awad Ibrahim, 28 Jul 2020, In: International Journal of Finance and Economics. 29 p.

    Research output: Contribution to journalArticlepeer-review

  45. Accepted for publication

    Does culture moderate the relationship between AAOIFI adoption and earnings management? Evidence from Islamic banks

    M. Marei, Sherif El-Halaby, I. Elbendary & Professor Khaled Hussainey, 26 Jul 2020, (Accepted for publication) Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview. Azid, T., Mukhlisin, M., Akbar, N. & Tahir, M. (eds.). Emerald Group Publishing Limited

    Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review

  46. Early online

    What drives risk disclosure in Islamic and conventional banks? An international comparison

    Néjia Moumen, Rihab Grassa & Professor Khaled Hussainey, 26 Jul 2020, In: International Journal of Finance and Economics. 24 p.

    Research output: Contribution to journalArticlepeer-review

  47. Early online

    Compliance with IFRS 7 by financial institutions: evidence from GCC

    Amal Yamani & Professor Khaled Hussainey, 25 Jul 2020, In: International Journal of Disclosure and Governance.

    Research output: Contribution to journalArticlepeer-review

  48. Published

    Bank concentration and SME financing availability: the impact of promotion of financial inclusion in China

    Zhiqiang Lu, Junjie Wu & Professor Jia Liu, 21 Jul 2020, In: International Journal of Bank Marketing.

    Research output: Contribution to journalArticlepeer-review

  49. Accepted for publication

    Gaining momentum: towards integrated reporting practices in GCC countries

    Ahmed Hassan Ahmed, Mohamed Esmail Elmaghrabi, Theresa Dunne & Professor Khaled Hussainey, 19 Jul 2020, (Accepted for publication) In: Business Strategy and Development.

    Research output: Contribution to journalArticlepeer-review

  50. Early online

    The joint effect of corporate risk disclosure and corporate governance on firm value

    Issal Haj-Salem, Salma Damak Ayadi & Professor Khaled Hussainey, 4 Jul 2020, In: International Journal of Disclosure and Governance. 18 p.

    Research output: Contribution to journalArticlepeer-review

  51. Early online

    ‘And one man in his time plays many parts’ – Samuel Pepys business administrator, accomptant and auditor

    Dr Karen McBride, 2 Jul 2020, In: Business History. 19 p.

    Research output: Contribution to journalArticlepeer-review

  52. Published

    Discount or premium? Pricing of structured products: an analysis of Chinese market

    Rongda Chen, Hanxian Zhou, Chenglu Jin & Professor Jia Liu, 1 Jul 2020, In: International Review of Financial Analysis. 70, 9 p., 101493.

    Research output: Contribution to journalArticlepeer-review

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