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Dr TAREK ABDELFATTAH's Outputs (3)

The Key Audit Matters and the Audit Cost: Does Governance Matter? (2022)
Journal Article
Elmarzouky, M., Hussainey, K., & Abdelfattah, T. (2023). The Key Audit Matters and the Audit Cost: Does Governance Matter?. International Journal of Accounting and Information Management, 31(1), 195-217. https://doi.org/10.1108/IJAIM-08-2022-0178

Purpose: This paper aims to investigate the relationship between key audit matters (KAMs) and audit costs and whether board size and independence affect this relationship. Furthermore, this paper examines the moderating effect of corporate governance... Read More about The Key Audit Matters and the Audit Cost: Does Governance Matter?.

Narrative disclosure tone: A review and areas for future research (2022)
Journal Article
Bassyouny, H., Abdelfattah, T., & Tao, L. (2022). Narrative disclosure tone: A review and areas for future research. Journal of International Accounting, Auditing and Taxation, 49, Article 100511. https://doi.org/10.1016/j.intaccaudtax.2022.100511

Numerous studies have examined Narrative Disclosure Tone (NDT) in different channels of financial reporting over the past decade. Our review of 64 studies aims to analyze tone measurements and areas of debate in NDT literature and to suggest avenues... Read More about Narrative disclosure tone: A review and areas for future research.

Corporate risk disclosure and key audit matters: the egocentric theory (2022)
Journal Article
Elmarzouky, M., Hussainey, K., Abdelfattah, T., & Karim, A. E. (2022). Corporate risk disclosure and key audit matters: the egocentric theory. International Journal of Accounting and Information Management, 30(2), 230-251. https://doi.org/10.1108/IJAIM-10-2021-0213

Purpose: This paper aims to provide unique interdisciplinary research evidence between the risk information disclosed by auditors and the risk information disclosed by corporate managers. In particular, it investigates the association between the lev... Read More about Corporate risk disclosure and key audit matters: the egocentric theory.