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Outputs (11)

Key audit matters: a systematic review (2023)
Journal Article
Elmarzouky, M., Hussainey, K., & AbdelFattah, T. (in press). Key audit matters: a systematic review. International Journal of Accounting and Information Management,

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.

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.

Earnings Management, Corporate Social Responsibility and Governance Structure: Further evidence from Egypt (2021)
Journal Article
Abdelfattah, T., & Elfeky, M. (2021). Earnings Management, Corporate Social Responsibility and Governance Structure: Further evidence from Egypt. International Journal of Accounting, Auditing and Performance Evaluation, 17(1-2), 173-201. https://doi.org/10.1504/IJAAPE.2021.117576

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
Ebrahim, A., & Abdelfattah, T. (2021). The substance and form of Islamic Finance instruments: an accounting perspective. Journal of Islamic Accounting and Business Research, 12(6), 872-886. https://doi.org/10.1108/JIABR-10-2019-0200

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
Bassyouny, H., & Abdelfattah, T. (2022). Executives vs. governance: Who has the predictive power? Evidence from narrative tone. Review of Quantitative Finance and Accounting, 58(1), 361-382. https://doi.org/10.1007/s11156-021-00997-y

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
Zalata, A. M., & Abdelfattah, T. (2021). Non-executive female directors and earnings management using classification shifting. Journal of Business Research, 134, 301-315. https://doi.org/10.1016/j.jbusres.2021.04.063

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.

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.