Outputs (2)

Key audit matters: a systematic review (2024)
Journal Article
Elmarzouky, M., Hussainey, K., & Abdelfattah, T. (2024). Key audit matters: a systematic review. International Journal of Accounting, Auditing and Performance Evaluation, 20(3/4), 319-341. https://doi.org/10.1504/ijaape.2024.138473

Key audit matters (KAMs) play a substantial role in financial reporting and have garnered increasing attention in recent years. This systematic review of 117 papers and reports published between 2013 and 2023 contributes to the audit and financial re... Read More about Key audit matters: a systematic review.

Impact of business strategy on carbon emissions: Empirical evidence from U.S. firms (2024)
Journal Article
Abdelfattah, T., Ullah, S., Houqe, M. N., & Zahir-ul-Hassan, M. K. (2024). Impact of business strategy on carbon emissions: Empirical evidence from U.S. firms. Business Strategy and the Environment, https://doi.org/10.1002/bse.3789

This study examines the nexus between business strategy and carbon emissions by utilising a dataset of U.S. firms from 2007 to 2020. It focuses on two broad types of firms, that is, prospectors and defenders. Regarding carbon emissions, we consider t... Read More about Impact of business strategy on carbon emissions: Empirical evidence from U.S. firms.