All Outputs (4)

Female audit partners and extended audit reporting: UK Evidence (2020)
Journal Article
Abdelfattah, T., Elmahgoub, M., & Elamer, A. (2021). Female audit partners and extended audit reporting: UK Evidence. Journal of Business Ethics, 174, 177-197. https://doi.org/10.1007/s10551-020-04607-0

This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms... Read More about Female audit partners and extended audit reporting: UK Evidence.

Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt (2020)
Journal Article
Ibrahim, A. E. A., Abdelfattah, T., & Hussainey, K. (2020). Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt. Journal of Applied Accounting Research, 21(4), 701-720. https://doi.org/10.1108/JAAR-06-2019-0100

Purpose-We examine whether managers switch from artificial income smoothing using discretionary accruals to real income smoothing around corporate governance reform in Egypt. Design/methodology/approach-Our sample comprises 61 non-financial companies... Read More about Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt.

Beyond narrative disclosure tone: The upper echelons theory perspective (2020)
Journal Article
Bassyouny, H., Abdelfattah, T., & Tal, L. (2020). Beyond narrative disclosure tone: The upper echelons theory perspective. International Review of Financial Analysis, 70, Article 101499. https://doi.org/10.1016/j.irfa.2020.101499

This study investigates the key drives of narrative tone in the UK context where managers have more flexibility to frame narratives with stakeholders. While prior studies examined firm-specific characteristics as determinants of narrative tone, the c... Read More about Beyond narrative disclosure tone: The upper echelons theory perspective.

Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market (2020)
Journal Article
Abdelfattah, T., & Aboud, A. (2020). Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market. Journal of International Accounting, Auditing and Taxation, 38, Article 100304. https://doi.org/10.1016/j.intaccaudtax.2020.100304

This paper examines the relationship between tax avoidance, corporate governance, and corporate social responsibility (CSR) disclosure. It also investigates the effect of CSR on stock market returns. Using a sample of Egyptian firms for the period 20... Read More about Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market.