All Outputs (13)

Key audit matters: a systematic review (2024)
Journal Article

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

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.

The Key Audit Matters and the Audit Cost: Does Governance Matter? (2022)
Journal Article

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

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

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.

Earnings Management, Corporate Social Responsibility and Governance Structure: Further evidence from Egypt (2021)
Journal Article

This study investigates the relationship between earnings management and corporate social responsibility disclosure (CSRD). In addition, it investigates whether the joint effect of corporate governance and CSRD impacts earnings management practices i... Read More about Earnings Management, Corporate Social Responsibility and Governance Structure: Further evidence from Egypt.

The substance and form of Islamic Finance instruments: an accounting perspective (2021)
Journal Article

Purpose This study aims to critically analyze the fundamentals of the current major Islamic Finance (IF) instruments and contracts in light of both the foundations of IF and the concept of substance over form in the accounting conceptual framework.... Read More about The substance and form of Islamic Finance instruments: an accounting perspective.

Executives vs. governance: Who has the predictive power? Evidence from narrative tone (2021)
Journal Article

This study aims to investigate not only Narrative Disclosure Tone predictive power, but also who has this power within companies to predict future performance in the UK context (executive vs. governance). We conduct a computerized textual analysis to... Read More about Executives vs. governance: Who has the predictive power? Evidence from narrative tone.

Non-executive female directors and earnings management using classification shifting (2021)
Journal Article

Prior business studies have focused on the role of non-executive female directors in constraining accruals-based earnings management with relatively less attention paid to other less risky earnings management methods. In contrast to these studies, we... Read More about Non-executive female directors and earnings management using classification shifting.

Female audit partners and extended audit reporting: UK Evidence (2020)
Journal Article

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

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

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

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.