Ahmed A. Elamer

Brunel University London - Brunel Business School

Kingston Lane

Eastern Gateway Building

Uxbridge, Middlesex UB8 3PH

United Kingdom

Department of Accounting, Faculty of Commerce, Mansoura University

Lecturer in Accounting

Faculty of Commerce, Mansoura University

Elgomhouria St.

Mansoura, Mansoura 35516

Egypt

SCHOLARLY PAPERS

35

DOWNLOADS
Rank 35,904

SSRN RANKINGS

Top 35,904

in Total Papers Downloads

1,514

SSRN CITATIONS
Rank 7,924

SSRN RANKINGS

Top 7,924

in Total Papers Citations

143

CROSSREF CITATIONS

17

Ideas:
“  I am currently working on corporate governance, gender diversity, social and environmental accounting, financial reporting and earnings management.  ”

Scholarly Papers (35)

1.

The Impact of Risk Committee on Financial Performance of UK Financial Institutions

International Journal of Accounting and Finance, Forthcoming
Number of pages: 30 Posted: 19 Mar 2018
Ahmed A. Elamer and Ismail Benyazid
Brunel University London - Brunel Business School and Asmarya University
Downloads 202 (175,600)
Citation 8

Abstract:

Loading...

Corporate Governance; Risk Management; Risk Committee; Financial Institutions; UK

2.

Integrated Reporting in UK Higher Education Institutions

Adhikariparajul, M., Hassan, A., Fletcher, M., & Elamer, A.A. (2019) ‘Integrated Reporting in UK Higher Education Institutions’, Sustainability Accounting, Management and Policy Journal, (Accepted 14th January 2019), Forthcoming.
Number of pages: 56 Posted: 25 Jan 2019
University of the West of Scotland, University of West of Scotland, University of the West of Scotland and Brunel University London - Brunel Business School
Downloads 164 (212,104)
Citation 6

Abstract:

Loading...

Integrated Reporting, Higher Education Institutions, Content analysis, Institutional theory

3.

Gender Diversity, Corporate Governance and Financial Risk Disclosure in the UK

International Journal of Law and Management, February 2020
Number of pages: 27 Posted: 14 May 2020
Idris Bufarwa, Ahmed A. Elamer and Collins G. Ntim
University of Benghazi, Brunel University London - Brunel Business School and University of Southampton Business School, UK
Downloads 116 (277,225)
Citation 1

Abstract:

Loading...

Financial Risk Disclosure, Block Ownership, Gender Diversity, Board Size, Corporate Governance

4.

Multiple audit mechanism, audit quality and cost of debt: Empirical evidence from a developing country

Number of pages: 33 Posted: 17 May 2017 Last Revised: 22 Feb 2021
Mohamed M. El-Dyasty and Ahmed A. Elamer
Mansoura University and Brunel University London - Brunel Business School
Downloads 116 (277,225)

Abstract:

Loading...

Multiple audit mechanism; Joint audits; Dual audits; Audit quality; Accountability state authority; Egypt.

5.

Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country

Alnabsha, A., Abdou, H., Ntim, C.G., and Elamer, A.A. (2017). Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country. Journal of Applied Accounting Research, Forthcoming.
Number of pages: 44 Posted: 08 Aug 2017
University of Huddersfield, Business School, Students, The Lancashire School of Business & Enterprise, University of Southampton Business School, UK and Brunel University London - Brunel Business School
Downloads 105 (297,355)
Citation 13

Abstract:

Loading...

Corporate governance; Board and ownership structures; Corporate disclosure behaviour; Multi-theoretical perspective.

6.

The Effect of Auditor Type on Audit Quality in Emerging Markets: Evidence From Egypt

El-Dyasty, M.A., & Elamer, A.A., (2020) ‘The effect of auditor type on audit quality in emerging markets: Evidence from Egypt’, International Journal of Accounting & Information Management, Forthcoming, (Accepted 1 August 2020). https://doi.org/10.1108/IJAIM-04-2020-0060
Number of pages: 33 Posted: 02 Aug 2019 Last Revised: 03 Aug 2020
Mohamed M. El-Dyasty and Ahmed A. Elamer
Mansoura University and Brunel University London - Brunel Business School
Downloads 83 (345,476)
Citation 2

Abstract:

Loading...

Audit quality, Big 4, Second-tier auditors, Third tier auditors, Local audit firms, Accountability State Authority

7.

The Impact of Multi-Layer Governance on Bank Risk Disclosure in Emerging Markets: The Case of Middle East and North Africa

Elamer, A.A., Ntim, C.G., Abdou, H.A., Zalata, A., & Elmagrhi, M. (2019) ‘The Impact of Multi-Layer Governance on Bank Risk Disclosure in Emerging Markets: The Case of Middle East and North Africa’, Accounting Forum, Forthcoming (Accepted 14th January 2019).
Number of pages: 46 Posted: 18 Jan 2019
Brunel University London - Brunel Business School, University of Southampton Business School, UK, The Lancashire School of Business & Enterprise, University of Southampton - Southampton Business School and Swansea University, School of Management
Downloads 55 (429,601)
Citation 7

Abstract:

Loading...

Risk Disclosure; Corporate Governance; Sharia Supervisory Board; Country Governance; MENA Banks; Resource dependence theory

8.

Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries

Business & Society, Forthcoming
Number of pages: 43 Posted: 14 Sep 2017 Last Revised: 20 Oct 2017
Ahmed A. Elamer, Collins G. Ntim and Hussein Abdou
Brunel University London - Brunel Business School, University of Southampton Business School, UK and The Lancashire School of Business & Enterprise
Downloads 54 (433,169)
Citation 22

Abstract:

Loading...

Religion and business, Islamic and National Governance; Risk Management and Disclosure Practices; Neo-institutional Theory; MENA banks

9.

Ownership Types, Corporate Governance and Corporate Social Responsibility Disclosures: Empirical Evidence From a Developing Country

Accounting Research Journal, Forthcoming
Number of pages: 27 Posted: 03 Jan 2019
Ibrahem Alshbili, Ahmed A. Elamer and Eshani Beddewela
The Libyan Audit Bureau,Department of Corporate Governance, Dahra Squire, Tripoli, Libya, Brunel University London - Brunel Business School and University of Huddersfield
Downloads 52 (440,433)
Citation 11

Abstract:

Loading...

Voluntary Assurance of Sustainability Reporting: Evidence From an Emerging Economy

Accounting Research Journal, September 2019
Number of pages: 32 Posted: 03 Oct 2019
Abeer Hassan, Ahmed A. Elamer, Nawreen Sobhan and Mary Fletcher
University of West of Scotland, Brunel University London - Brunel Business School, University of the West of Scotland - School of Business & Enterprise and University of the West of Scotland
Downloads 33 (536,229)

Abstract:

Loading...

Assurance; Sustainability disclosure; Signalling theory; Bangladesh; Industry membership; Reporting format

Voluntary Assurance of Sustainability Reporting: Evidence from An Emerging Economy

Accounting Research Journal, Forthcoming
Number of pages: 32 Posted: 04 Oct 2019
Abeer Hassan, Ahmed A. Elamer, Nawreen Sobhan and Mary Fletcher
University of West of Scotland, Brunel University London - Brunel Business School, University of the West of Scotland - School of Business & Enterprise and University of the West of Scotland
Downloads 7 (722,473)
Citation 4

Abstract:

Loading...

11.

Sharia Supervisory Boards, Governance Structures and Operational Risk Disclosures: Evidence from Islamic Banks in MENA Countries

Global Finance Journal, Forthcoming
Number of pages: 44 Posted: 31 Jul 2019
Ahmed A. Elamer, Collins G. Ntim, Hussein Abdou and Chris Pyke
Brunel University London - Brunel Business School, University of Southampton Business School, UK, The Lancashire School of Business & Enterprise and University of Central Lancashire - Lancashire School of Business and Enterprise
Downloads 39 (494,377)
Citation 7

Abstract:

Loading...

Operational Risk Disclosure; Sharia supervisory board; Corporate Governance; Country Governance; Islamic Banks; MENA countries

12.

Female Audit Partners and Extended Audit Reporting: UK Evidence

Journal of Business Ethics, 2020
Number of pages: 48 Posted: 07 Oct 2020
Tarek Abdelfattah, Mohamed Elmahgoub and Ahmed A. Elamer
Portsmouth Business School, Birmingham City University - Faculty of Business, Law and Social Sciences and Brunel University London - Brunel Business School
Downloads 37 (503,625)
Citation 3

Abstract:

Loading...

Auditor gender; key audit matters; gender differences; extended audit reporting; tone; readability; UK

13.

The Corporate Governance–Risk Taking Nexus: Evidence from Insurance Companies

International Journal of Ethics and Systems, Vol. 34, Issue 4, 2018
Number of pages: 26 Posted: 26 Nov 2018
Brunel University London - Brunel Business School, University of Huddersfield, University of Southampton Business School, UK and Asmarya University
Downloads 34 (518,168)
Citation 13

Abstract:

Loading...

UK, Agency Theory, Corporate Governance, Risk-Taking, Insurance Companies

14.

Corporate Governance and Performance in Sports Organisations: The Case of UK Premier Leagues

Malagila, J.K., Zalata, A.M., Ntim, C.G., and Elamer, A.A. (2020). Corporate Governance and Performance in Sports Organisations: The Case of UK Premier Leagues. International Journal of Finance and Economics, Forthcoming.
Number of pages: 31 Posted: 14 Jul 2020
John Malagila, Alaa Zalata, Collins G. Ntim and Ahmed A. Elamer
Southampton Business School, University of Southampton - Southampton Business School, University of Southampton Business School, UK and Brunel University London - Brunel Business School
Downloads 33 (523,299)

Abstract:

Loading...

economics and finance; corporate governance and performance; popular sport organisations; football/soccer; premier leagues; UK

15.

Board Structure and Corporate R&D Intensity: Evidence from Forbes Global 2000

International Journal of Accounting & Information Management, Vol. 28 No. 3
Number of pages: 25 Posted: 24 Jan 2020
University of Huddersfield, Brunel University London - Brunel Business School, The Libyan Audit Bureau,Department of Corporate Governance, Dahra Squire, Tripoli, Libya and Open University, UK
Downloads 32 (528,494)
Citation 2

Abstract:

Loading...

R&D; Corporate Governance; OECD Countries; Frequency of Board Meetings; Board Size; Forbes

16.

Are Bank Risk Disclosures Informative? Evidence From Debt Markets

International Journal of Finance and Economics, 2020
Number of pages: 41 Posted: 11 Jul 2020
Brunel University London - Brunel Business School, University of Southampton Business School, UK, The Lancashire School of Business & Enterprise, Coventry University - School of Economics, Finance and Accounting, Faculty of Business and Law, Swansea University, School of Management and University of Portsmouth - Portsmouth Business School, Students
Downloads 31 (533,600)
Citation 1

Abstract:

Loading...

Financial Reporting, Risk Disclosures, Banks’ Credit Ratings, Debt Markets, Governance Structures, MENA

17.

Nudging Toward Diversity in the Boardroom: A Systematic Literature Review of Board Diversity of Financial Institutions

Business Strategy and the Environment, 30(2), 985-1002.
Number of pages: 38 Posted: 25 Nov 2020 Last Revised: 14 Feb 2021
Universiti Teknologi Malaysia, Universiti Teknologi Malaysia, Brunel University London - Brunel Business School and affiliation not provided to SSRN
Downloads 30 (538,963)
Citation 3

Abstract:

Loading...

systematic literature review, board diversity, firm performance, gender diversity, corporate social responsibility, environmental management, corporate governance, sustainable development

18.

Is There a Trade-Off between Accrual-Based and Real Earnings Management Activities in the Presence of (Fe) Male Auditors?

Owusu, A., Zalata, A., Omoteso K. & Elamer, A. A. (2020) Is There a Trade-Off between Accrual-Based and Real Earnings Management Activities in the Presence of (Fe) Male Auditors? Journal of Business Ethics
Number of pages: 40 Posted: 22 Dec 2020
Andrews Owusu, Alaa Zalata, Kamil Omoteso and Ahmed A. Elamer
Coventry University, University of Southampton - Southampton Business School, University of Derby and Brunel University London - Brunel Business School
Downloads 29 (544,614)

Abstract:

Loading...

Auditor Gender; Abnormal Accruals; Real Activities

19.

Biodiversity and Extinction Accounting for Sustainable Development: A Systematic Literature Review and Future Research Directions

Forthcoming, Business Strategy and the Environment
Number of pages: 35 Posted: 07 Oct 2020
Lee Roberts, Abeer Hassan, Ahmed A. Elamer and Monomita Nandy
Brunel University London, University of West of Scotland, Brunel University London - Brunel Business School and Brunel University London
Downloads 28 (556,130)
Citation 1

Abstract:

Loading...

Biodiversity accounting/reporting, extinction accounting/reporting, systematic literature review, species, sustainable development

20.

The Vocational Skills Gap in Accounting Education Curricula: Empirical Evidence from the UK

International Journal of Management in Education, Forthcoming
Number of pages: 34 Posted: 07 May 2019
Ibrahem Alshbili and Ahmed A. Elamer
The Libyan Audit Bureau,Department of Corporate Governance, Dahra Squire, Tripoli, Libya and Brunel University London - Brunel Business School
Downloads 27 (556,130)

Abstract:

Loading...

vocational skills; accounting education curricula; accounting educators; accounting students; UK

21.

Auditors’ Ethical Reasoning in Developing Countries: The Case of Egypt

Forthcoming in Abdelhak, E., Elamer, A., & AlHares, A. (2019) ‘Auditors’ ethical reasoning in developing countries: The case of Egypt, International Journal of Ethics and Systems. (Accepted 7th June 2019).
Number of pages: 52 Posted: 17 Jun 2019
Port Said Technological College, Brunel University London - Brunel Business School, University of Strathclyde, Department of Accounting and Finance, Students and University of Huddersfield
Downloads 26 (562,314)
Citation 3

Abstract:

Loading...

Ethical reasoning; AEDI, Defining Issues Test, Egypt Paper type Research paper

Integrated Reporting in Higher Education: Insights from Scotland, Northern Ireland and Wales

Social Responsibility Journal, 2020
Number of pages: 42 Posted: 10 Mar 2020
University of the West of Scotland, University of West of Scotland, University of the West of Scotland and Brunel University London - Brunel Business School
Downloads 16 (651,315)

Abstract:

Loading...

Integrated Reporting, integrated thinking, Higher Education Institutions, content analysis, signalling theory

Integrated Reporting in Higher Education: Insights from Scotland, Northern Ireland and Wales

Adhikariparajul, M., Hassan, A., Fletcher, M., & Elamer, A.A. (2020) ‘Integrated Reporting in Higher Education: Insights from Scotland, Northern Ireland and Wales, Social Responsibility DOI (10.1108/SRJ-01-2019-0031), Forthcoming
Number of pages: 50 Posted: 11 Mar 2020
University of the West of Scotland, University of West of Scotland, University of the West of Scotland and Brunel University London - Brunel Business School
Downloads 9 (706,681)

Abstract:

Loading...

Integrated Reporting, integrated thinking, Higher Education Institutions, content analysis, signalling theory

23.

A Study of Environmental Policies and Regulations, Governance Structures and Environmental Performance: The Role of Female Directors

Business Strategy and the Environment, 2018
Number of pages: 30 Posted: 01 Nov 2018
Swansea University, School of Management, University of Southampton Business School, UK, Brunel University London - Brunel Business School and University of Southampton - Southampton Business School
Downloads 25 (568,608)
Citation 18

Abstract:

Loading...

Business Strategy; Environmental Policies and Regulations; Environmental Management and Sustainable Development; Governance Structures; Environmental Performance; Corporate Board Gender Diversity/Female Directors; China

24.

The Influence of Institutional Context on Corporate Social Responsibility Disclosure: A Case of a Developing Country

Journal of Sustainable Finance and Investment. Forthcoming
Number of pages: 44 Posted: 11 Oct 2019
Ibrahem Alshbili and Ahmed A. Elamer
The Libyan Audit Bureau,Department of Corporate Governance, Dahra Squire, Tripoli, Libya and Brunel University London - Brunel Business School
Downloads 23 (581,439)
Citation 4

Abstract:

Loading...

Corporate social responsibility disclosure, Institutional context, Neo-institutional theory, Isomorphism, Libya

25.

Social and Environmental Reporting, Sustainable Development and Institutional Voids: Evidence from a Developing Country

Corporate Social Responsibility and Environmental Management (2020)
Number of pages: 35 Posted: 22 Dec 2020
Ibrahem Alshbili, Ahmed A. Elamer and Maha Moustafa
The Libyan Audit Bureau,Department of Corporate Governance, Dahra Squire, Tripoli, Libya, Brunel University London - Brunel Business School and Open University, UK
Downloads 20 (601,228)

Abstract:

Loading...

Social and environmental reporting; reporting barriers; sustainable development; institutional voids; oil and gas industry; environmental policy; developing countries

26.

Corporate Governance and Earnings Management Nexus: Evidence from the UK and Egypt Using Neural Networks

International Journal of Finance & Economics, Forthcoming
Number of pages: 48 Posted: 14 Jul 2020
The Lancashire School of Business & Enterprise, affiliation not provided to SSRN, Brunel University London - Brunel Business School, Portsmouth University and University of Salford - Salford Business School
Downloads 19 (607,924)
Citation 1

Abstract:

Loading...

Earnings Management, Corporate Governance, Governance Quality, Neural Networks, Corruption

27.

Corporate Governance, Ownership Structure and Capital Structure: Evidence From Chinese Real Estate Listed Companies

International Journal of Accounting & Information Management, 2020
Number of pages: 35 Posted: 01 Jul 2020
Yi Feng, Abeer Hassan and Ahmed A. Elamer
University of Glasgow - Adam Smith Business School, Students, University of West of Scotland and Brunel University London - Brunel Business School
Downloads 17 (621,353)

Abstract:

Loading...

corporate governance; agency theory; board structure; ownership structure; capital structure

28.

Do Life-Cycle Costing and Assessment Integration Support Decision-making Towards Sustainable Development?

Full reference: Atia, N.G., Bassily, M, A., & Elamer, A.A., (2020) ‘Do life-cycle costing and assessment integration support decision-making towards sustainable development?’, Journal of Cleaner Production, (Accepted 2nd May 2020). Forthcoming
Number of pages: 45 Posted: 01 Jun 2020
Noha Gawdat Atia, Makram Bassily and Ahmed A. Elamer
Mansoura University, Mansoura University and Brunel University London - Brunel Business School
Downloads 17 (621,353)

Abstract:

Loading...

Life Cycle Cost, Life Cycle Assessment, Value chain, Decision-Making, Sustainable Development, Egypt

29.

Accounting Society’s Acceptability of Carbon Taxes: Expectations and Reality

Energy Policy, Volume 131, August 2019, Pages 302-311
Number of pages: 38 Posted: 06 Jun 2019
University of Strathclyde, Department of Accounting and Finance, Students, Brunel University London - Brunel Business School, University of the West of Scotland, University of Huddersfield and Arab Academy for Science, Technology and Maritime Transport
Downloads 14 (642,563)
Citation 1

Abstract:

Loading...

Carbon Emissions, Carbon Tax, Climate Change, Energy Companies, Environmental Tax

30.

Would Two-Stage Scoring Models Alleviate Bank Exposure to Bad Debt?

Abdou, H. A., Mitra, S., Fry, J. & Elamer, A. A. (2019) Would two-stage scoring models alleviate bank exposure to bad debt?, Expert Systems with Applications. Accepted 15th March, 2019. DOI/10.1016/j.eswa.2019.03.028.
Number of pages: 35 Posted: 11 Apr 2019
Hussein Abdou, Shatarupa Mitra, John Fry and Ahmed A. Elamer
The Lancashire School of Business & Enterprise, University of Salford - Salford Business School, Manchester Metropolitan University and Brunel University London - Brunel Business School
Downloads 8 (686,055)
Citation 1

Abstract:

Loading...

Credit; Indian Banks; Neural Networks; Actual Misclassification Costs; Timing of Default

31.

A Bibliometric Analysis of Cash Holdings Literature: Current Status, Development, and Agenda for Future Research

Management Review Quarterly, Forthcoming.
Number of pages: 34
Universiti Teknologi Malaysia, Universiti Teknologi Malaysia, Universitas Lampung and Brunel University London - Brunel Business School
Downloads 7 (700,706)

Abstract:

Loading...

Cash holdings, Financial policy, Corporate governance, Payout policy, Corporate social responsibility, Bibliometric analysis

32.

The effect of ownership structure and board characteristics on auditor choice: Evidence from Egypt

International Journal of Disclosure and Governance
Number of pages: 33
Mohamed M. El-Dyasty and Ahmed A. Elamer
Mansoura University and Brunel University London - Brunel Business School
Downloads 5 (715,583)

Abstract:

Loading...

Corporate governance, Big 4, auditor choice, ownership structure, developing countries, agency problems.

33.

The Effect of Vice-Chancellor Characteristics and Internal Governance Mechanisms on Voluntary Disclosures in UK Higher Education Institutions

1. Elmagrhi, M.H., Ntim, C.G., Wang, Y., Elamer, A.A., and Crossley, R.M. (2021).‘The Effect of Vice-Chancellor Characteristics and Internal Governance Mechanisms on Voluntary Disclosures in UK Higher Education Institutions’, Journal of International Accouting, Auditing and Taxation, [In Press].
Number of pages: 57
Swansea University, School of Management, University of Southampton Business School, UK, Nottingham Business School, Brunel University London - Brunel Business School and University of Huddersfield, Business School, Students
Downloads 1 (745,464)

Abstract:

Loading...

Governance quality, Voluntary disclosure, Reforms, UK higher education institutions (HEIs)

34.

Offering Flexible Working Opportunities to People with Mental Disabilities: The Missing Link between Sustainable Development Goals and Financial Implications

Posted: 21 May 2020
Zoe Warmate, Mohamed Khaled Eldaly and Ahmed A. Elamer
University of Bradford - School of Management, University of Bradford - School of Management and Brunel University London - Brunel Business School

Abstract:

Loading...

Sustainable development goals; financial benefits; mental health; flexible working opportunities; bipolar disorder; COVID-19 pandemic; autistic spectrum disorder

35.

The Future of Businesses Reporting: Learning from Financial and COVID-19 Crises

Posted: 09 Apr 2020
University of West of Scotland, Brunel University London, Brunel University London, Brunel University London - Brunel Business School and Middlesex University

Abstract:

Loading...

Business Reporting; Financial Crisis, COVID-19 Crisis; Non-financial activity; Circular Economy, Integrated Reporting; Biodiversity