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Abdulhakim M. Masli

Misurata University

Misurata , 00218

Libya

  • Misurata University

SCHOLARLY PAPERS

15

DOWNLOADS

2,040

TOTAL CITATIONS

16

Ideas:
“  Hi Sir/Madam,Thank you for my papers that were approved in SSRN.Can you add a DOI (Digital Object Identifier) to the abstract page in the Suggested Citation area for the two studies?1)- "Evaluating the Role of the Audit Committee in Supporting Integration between the External Auditors and Internal Auditors to Enhance Corporate Governance in Libya's Banking Sector"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=50835672)- "The Role of External Audit as a Corporate Governance Mechanism to Reduce the Effects of Creative Accounting on the Reliability of Financial Statements"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5282797 Best wishesAbdulhakim M. Masliemail: a.masli@eps.misuratau.edu.ly  ”

  • Misurata University

Scholarly Papers (15)

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1.

Accounting Education in Libya and Challenges of the Labour Market (التعليم المحاسبي في ليبيا وتحديات سوق العمل)

Masli, A. M. (2019). Accounting Education in Libya and Challenges of the Labour Market. Remah for Research and Development Journal, 38 (Decemeber, 2019), 277-307.
Number of pages: 31 Posted: 06 Jul 2021 Last Revised: 16 Aug 2021
Abdulhakim M. Masli
Misurata University
Downloads 373 (198,244)
Citation 1

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Accounting education, modern teaching methods, universities, labour market, skills, Libya

2.

The Role of the Audit Committee as a Corporate Governance Mechanism: The Case of the Banking Sector in Libya

Masli, A.M., 2018. The Role of the Audit Committee as a Corporate Governance Mechanism: The Case of the Banking Sector in Libya. PhD thesis., Nottingham Trent University.
Number of pages: 243 Posted: 18 Sep 2021
Abdulhakim M. Masli
Misurata University
Downloads 226 (337,622)
Citation 3

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Audit Committee, Corporate Governance, Libyan Banking Sector, Libya

3.

The Role of Internal Audit as a Corporate Governance Mechanism in Limiting Creative Accounting Practices: The Case Study of Libyan Commercial Banks

Journal of Economics and Business Studies, 9 (2), 220-238.
Number of pages: 22 Posted: 23 May 2023 Last Revised: 04 Jun 2023
Abdulhakim M. Masli and Ismail Elshahoubi
Misurata University and Misurata University
Downloads 179 (422,241)

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Internal auditing, Corporate governance, Creative accounting, Commercial banks, Libya.

4.

An Analytical Study of the Relationship between Audit Committees and External Auditors to Enhance Corporate Governance in Libyan Commercial Banks

The first annual conference of the Faculty of Economics and Commerce, Zliten, at Al-Asmarya Islamic University
Number of pages: 25 Posted: 13 Jul 2021
Abdulhakim M. Masli and Mohamed Alfatiemy
Misurata University and Libyan Academy Misurata
Downloads 173 (435,407)

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Audit Committees, External Audit, Corporate Governance, Libyan Commercial Banks, Libya.

5.

Unravelling the Path: Assessing Compliance and Impact of Accounting Education in Libya with IES 3 Standards on Students' Academic Performance

(2023). Journal of Applied Research in Higher Education. 10.1108/JARHE-08-2023-0351.
Number of pages: 22 Posted: 02 Feb 2024
Abdulhakim M. Masli, Mohamed Alfatiemy, Ismail Elshahoubi and Mohamed Elheddad
Misurata University, Libyan Academy Misurata, Misurata University and Teesside University
Downloads 157 (474,780)

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Accounting education, International Education Standards, University Accounting Programs, Libya

6.

Corporate Governance in Libya: A Systematic Review and Comparative Analysis with UK Standards

Corporate Governance: The International Journal of Business in Society, 26(2), 380-406.
Number of pages: 45 Posted: 12 Jun 2025 Last Revised: 29 Mar 2026
Ali M. Gerged and Abdulhakim M. Masli
University of Sheffield and Misurata University
Downloads 140 (524,248)

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Corporate Governance Code, Libya's Banking Sector, Systematic Literature Review, Comparative Analysis, United Kingdom

7.

Stakeholder Perception of the Determinants of Audit Committee Effectiveness in a Developing Economy: Evidence from the Libyan Banking Sector

Forthcoming, Journal of Accounting in Emerging Economies; DOI: 10.1108/JAEE-09-2019-0182
Number of pages: 52 Posted: 17 Aug 2021 Last Revised: 06 Oct 2022
Abdulhakim M. Masli, Musa Mangena, Ali Meftah Gerged and Donald Harradined
Misurata University, University of Nottingham Business School, De Montfort University and Nottingham Trent University
Downloads 136 (537,373)
Citation 3

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Audit committee effectiveness, Banking sector, Corporate governance, Firm-level determinants, Libya, National-level Determinants.

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Audit Committees, Internal Audit, Libya.

9.

Interaction Between the Audit Committee and the Internal Audit Function to Enhance Corporate Governance: A Case Study of the Libyan Banking Sector

Number of pages: 19 Posted: 25 May 2023
Abdulhakim M. Masli, Mohamed Alfatiemy and Ismail Elshahoubi
Misurata University, Libyan Academy Misurata and Misurata University
Downloads 123 (584,466)

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Audit committee, Internal audit, Corporate governance, Libyan banking sector, Libya.

10.

The Role of External Audit as a Corporate Governance Mechanism to Reduce the Effects of Creative Accounting on the Reliability of Financial Statements

Number of pages: 24 Posted: 18 Jun 2025
Abdulhakim M. Masli, Ismail Elshahoubi and Fout M Dageeg
Misurata University, Misurata University and Misurata University
Downloads 119 (600,317)

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Creative accounting, External audit, Corporate governance, Financial statements, Libya

11.

The Availability of the Components of Applying the Balanced Scorecard Model: The Case Study of Libyan Iron and Steel Company

Journal of Economics and Business Studies, Journal of Economics and Business Studies, 10(2), 326-350, https://doi.org/10.36602/jebs.2023.v10.02.16
Number of pages: 24 Posted: 13 Feb 2024 Last Revised: 29 Mar 2026
Ismail Elshahoubi, Abdulhakim M. Masli and Mustafa W. Sidoun
Misurata University, Misurata University and Misurata University
Downloads 74 (844,713)

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Balanced scorecard, Performance evaluation, Libyan Iron and Steel Company, Libyan industrial companies, Libya.

12.

Libya: Politics, Economics, Banking, and their Effects on Corporate Governance

Economics, Business and Organization Research
Number of pages: 26 Posted: 13 Jul 2021 Last Revised: 24 Oct 2022
Abdulhakim M. Masli and Abdulaziz Elwalda
Misurata University and affiliation not provided to SSRN
Downloads 58 (979,888)
Citation 2

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Keywords: Corporate governance, central bank of Libya, Libyan banking sector, developing countries, Libya

13.

Audit Committees in Transition: Evaluating the Effectiveness of Corporate Governance in Libya's Banking Sector

Corporate Governance, Corporate Governance: the international journal of business in society, 24(7), 1724-1745.
Number of pages: 28 Posted: 23 Apr 2024 Last Revised: 29 Mar 2026
Abdulhakim M. Masli, Ali M. Gerged and Musa Mangena
Misurata University, University of Sheffield and University of Nottingham Business School
Downloads 54 (1,020,257)
Citation 1

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Corporate Governance, Effectiveness of the audit committee, Libyan banking sector, Stakeholder perspective

14.

The Role of Audit Committees in the Libyan Banking Sector as it Transforms into an Islamic System

International Journal of Islamic Economics and Finance Studies, 5(2), 1-22, 2019. http://dx.doi.org/10.25272/ijisef.485437
Number of pages: 22 Posted: 04 Sep 2021 Last Revised: 23 Oct 2022
Abdulhakim M. Masli, Musa Mangena and Donald Harradined
Misurata University, University of Nottingham Business School and Nottingham Trent University
Downloads 53 (1,030,766)
Citation 6

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Audit committees, Corporate governance, Libyan banking sector, Islamic law, Libyan Corporate governance code.

15.

Evaluating the Role of the Audit Committee in Supporting Integration between the External Auditors and Internal Auditors to Enhance Corporate Governance in Libya's Banking Sector

Journal of Economics and Business Studies, 11(2), 125-147, 2024
Number of pages: 23 Posted: 26 Feb 2025 Last Revised: 23 Jun 2025
Abdulhakim M. Masli, Mustafa W. Sidoun and Mohamed Khalafullah
Misurata University, Misurata University and Misurata University
Downloads 46 (1,108,890)

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