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

51

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6,357

SSRN CITATIONS
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SSRN RANKINGS

Top 5,744

in Total Papers Citations

298

CROSSREF CITATIONS

20

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

Scholarly Papers (51)

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 429 (129,551)
Citation 9

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

2.

The Convergence of Big Data and Accounting: Innovative Research Opportunities

Technological Forecasting & Social Change
Number of pages: 37 Posted: 27 Aug 2021
Awad Ibrahim, Ahmed A. Elamer and Amr Nazieh Ezat
University of Portsmouth - Portsmouth Business School, Students, Brunel University London - Brunel Business School and Imam Abdulrahman Bin Faisal University
Downloads 391 (143,300)
Citation 2

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Big data; Analytics; Accounting; Data Science; Business Intelligence.

3.

The Development of Corporate Governance Literature in Malaysia: A Systematic Literature Review and Research Agenda

Corporate Governance: The International Journal of Business in Society, 2022
Number of pages: 30 Posted: 06 Apr 2022
Universiti Teknologi Malaysia, Universiti Teknologi Malaysia, Brunel University London - Brunel Business School and Yunnan University of Finance and Economics
Downloads 338 (168,122)
Citation 3

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Corporate Governance, firm performance, corporate social responsibility, earnings management, disclosure quality, Malaysia

4.

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 Strathclyde - Department of Accounting and FinanceUniversity of the West of Scotland and Brunel University London - Brunel Business School
Downloads 305 (187,432)
Citation 9

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

5.

Audit Committee Diversity and Corporate Scandals: Evidence from the UK

International Journal of Accounting and Information Management
Number of pages: 52 Posted: 13 Aug 2021
affiliation not provided to SSRN, University of Strathclyde, Department of Accounting and Finance, Students, Open University, UK and Brunel University London - Brunel Business School
Downloads 279 (205,574)

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Audit committee diversity; audit committee structure; corporate scandals; corporate governance; UK

6.

Extended Audit Report, Auditor Disclosure Tone and Cost of Debt: Evidence From the UK

Number of pages: 54 Posted: 27 Dec 2021 Last Revised: 10 Jan 2022
Brunel University London - Brunel Business School, Portsmouth Business School, Southampton Business School - Department of Accounting and University of Southampton Business School, UK
Downloads 274 (209,434)

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Extended auditor report; auditor disclosure tone; cost of debt; key audit matters; UK.

7.

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 221 (259,479)
Citation 3

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

8.

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

El-Dyasty, MM. and Elamer, AA. (2022). Multiple audit mechanism, audit quality and cost of debt : empirical evidence from a developing country. International Journal of Disclosure and Governance. Forthcoming, (Accepted 4 March 2022)
Number of pages: 35 Posted: 17 May 2017 Last Revised: 05 Apr 2022
Mohamed M. El-Dyasty and Ahmed A. Elamer
Mansoura University and Brunel University London - Brunel Business School
Downloads 207 (274,631)
Citation 1

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

9.

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, University of West of Scotland and Brunel University London - Brunel Business School
Downloads 193 (295,255)
Citation 2

Abstract:

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

10.

Global trends in board diversity research: A bibliometric view

Meditari Accountancy Research
Number of pages: 34 Posted: 18 Nov 2021
Universiti Teknologi Malaysia, Universiti Teknologi Malaysia, Brunel University London - Brunel Business School, Azman Hashim International Business School, Universiti Teknologi Malaysia and University of Derby - Derby Business School
Downloads 170 (327,315)
Citation 2

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Gender diversity; Board diversity; Corporate governance; Board composition; Bibliometric literature review

11.

Extended Audit Reporting and Financial Reporting Quality: The Case of Goodwill Impairment

Number of pages: 39 Posted: 30 Dec 2021 Last Revised: 10 Jan 2022
Southampton Business School - Department of Accounting, University of Strathclyde - Department of Accounting and Finance, Brunel University London - Brunel Business School and Portsmouth Business School
Downloads 162 (341,234)

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Extended audit report, Goodwill impairment, Financial reporting quality, Agency theory

12.

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 160 (344,801)
Citation 25

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

13.

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 159 (346,572)
Citation 18

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14.

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 145 (375,943)
Citation 14

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

15.

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 144 (375,943)
Citation 3

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

16.

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
University of Essex, University of Southampton - Southampton Business School, University of Southampton Business School, UK and Brunel University London - Brunel Business School
Downloads 135 (395,406)
Citation 2

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

17.

The Future of Non-Financial Businesses Reporting: Learning from the COVID-19 Pandemic

Corporate Social Responsibility and Environmental Management 2021
Number of pages: 22 Posted: 14 Apr 2021
University of West of Scotland, Brunel University London - Brunel Business School, Kingston University London, University of Dundee and Brunel University London
Downloads 134 (397,770)
Citation 2

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Business Reporting; COVID-19 Crisis; Sustainable Development; Non-Financial Reporting; Circular Economy, Integrated Reporting; Biodiversity; Stakeholder Engagement

18.

The Effect of Ownership Structure and Board Characteristics on Auditor Choice: Evidence from Egypt

International Journal of Disclosure and Governance
Number of pages: 33 Posted: 23 Feb 2021
Mohamed M. El-Dyasty and Ahmed A. Elamer
Mansoura University and Brunel University London - Brunel Business School
Downloads 132 (402,426)
Citation 3

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

19.

Female Audit Partners and Extended Audit Reporting: UK Evidence

Journal of Business Ethics, 2020
Number of pages: 48 Posted: 07 Oct 2020 Last Revised: 10 Jan 2022
Tarek Abdelfattah, Mohamed Elmahgoub and Ahmed A. Elamer
Portsmouth Business School, Southampton Business School - Department of Accounting and Brunel University London - Brunel Business School
Downloads 125 (419,406)
Citation 19

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

20.

Sustainability Assurance Practices: A Systematic Review and Future Research Agenda

Environmental Science and Pollution Research, 2021
Number of pages: 39 Posted: 02 Nov 2021 Last Revised: 27 Dec 2021
Yunnan University of Finance and Economics, Yunnan University of Finance and Economics, Universiti Teknologi Malaysia, Taif University and Brunel University London - Brunel Business School
Downloads 124 (421,945)
Citation 2

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Sustainability assurance; internal audit; external audit; audit committee; environmental assurance; sustainable development; Scopus

21.

Mapping the Literature of Internal Auditing in Europe: A Systematic Review and Agenda for Future Research

Meditari Accountancy Research, Forthcoming
Number of pages: 48 Posted: 15 Oct 2022
S. A. Hazaea, Jinyu Zhu, Ahmed A. Elamer and Saleh F. A. Khatib
Yunnan University of Finance and Economics, Yunnan University of Finance and Economics, Brunel University London - Brunel Business School and Universiti Teknologi Malaysia
Downloads 118 (437,972)

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Internal auditing, Internal audit quality, Risk management, Corporate governance, External auditors, Audit committee, European Union, The UK

22.

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
University of Derby - Derby Business School, University of Southampton - Southampton Business School, University of Derby and Brunel University London - Brunel Business School
Downloads 106 (473,868)

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Auditor Gender; Abnormal Accruals; Real Activities

23.

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 101 (490,331)

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

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 Strathclyde - Department of Accounting and FinanceUniversity of the West of Scotland and Brunel University London - Brunel Business School
Downloads 58 (685,929)

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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 Strathclyde - Department of Accounting and FinanceUniversity of the West of Scotland and Brunel University London - Brunel Business School
Downloads 42 (793,257)
Citation 1

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

Voluntary Assurance of Sustainability Reporting: Evidence From an Emerging Economy

Accounting Research Journal, September 2019
Number of pages: 32 Posted: 03 Oct 2019
University of West of Scotland, Brunel University London - Brunel Business School, University of the West of Scotland - School of Business & Enterprise and University of Strathclyde - Department of Accounting and FinanceUniversity of the West of Scotland
Downloads 63 (657,515)

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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
University of West of Scotland, Brunel University London - Brunel Business School, University of the West of Scotland - School of Business & Enterprise and University of Strathclyde - Department of Accounting and FinanceUniversity of the West of Scotland
Downloads 37 (840,926)
Citation 5

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26.

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
University of Dundee, University of West of Scotland, Brunel University London - Brunel Business School and Brunel University London
Downloads 94 (513,947)
Citation 5

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

27.

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

Management Review Quarterly, Forthcoming. DOI: 10.1007/s11301-021-00213-0
Number of pages: 34 Posted: 18 Feb 2021 Last Revised: 05 Mar 2021
Universiti Teknologi Malaysia, Universiti Teknologi Malaysia, Universitas Lampung and Brunel University London - Brunel Business School
Downloads 91 (524,534)
Citation 6

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

28.

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
Ministry of higher education , Technological college of PortSaid Egypt, Brunel University London - Brunel Business School, University of Strathclyde, Department of Accounting and Finance, Students and University of Huddersfield
Downloads 89 (531,902)
Citation 3

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

29.

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
University of Huddersfield, Huddersfield Business School, Queensgate, Huddersfield, HD1 3DHSwansea University, School of Management, University of Southampton Business School, UK, Brunel University London - Brunel Business School and University of Southampton - Southampton Business School
Downloads 89 (531,902)
Citation 19

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

30.

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 University of Huddersfield, Huddersfield Business School, Queensgate, Huddersfield, HD1 3DHSwansea University, School of Management
Downloads 88 (535,701)
Citation 8

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

31.

Lead Independent Director, Managerial Risk-Taking and Cost of Debt: Evidence from UK

Owusu, A., Kwabi, F., Owusu-Mensah, R. and Elamer, A. A. (2022). “Lead Independent Director, Managerial Risk-Taking and Cost of Debt: Evidence from UK”, Journal of International Accounting, Auditing and Taxation, Forthcoming (Accepted 3 November 2022).
Number of pages: 44 Posted: 07 Dec 2022
University of Derby - Derby Business School, De Montfort University, Coventry University and Brunel University London - Brunel Business School
Downloads 87 (539,451)

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lead independent director; managerial risk-taking; cost of debt

32.

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 84 (551,170)
Citation 8

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

33.

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 84 (551,170)

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

34.

The Predictability Power of Oil and Global Stock Markets on Saudi Stock Market: Application of Machine Learning Techniques

Number of pages: 43 Posted: 07 Oct 2022
The Lancashire School of Business & Enterprise, Teesside University, Brunel University London - Brunel Business School and Mansoura University
Downloads 82 (559,226)

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Oil prices, global stock markets, Saudi stock market, neural network

35.

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 77 (580,166)
Citation 5

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

36.

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 76 (584,553)
Citation 31

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

37.

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 75 (593,287)
Citation 13

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

38.

Environmental Performance and Corporate Innovation in China: The Moderating Impact of Firm Ownership

Technological Forecasting and Social Change
Number of pages: 51 Posted: 23 Sep 2022
Farid Ullah, Ping Jiang, Ahmed A. Elamer and Andrews Owusu
University of International Business and Economics (UIBE) - School of International Trade and Economics, School of International Trade and Economics, University of International Business and Economics, Brunel University London - Brunel Business School and University of Derby - Derby Business School
Downloads 62 (651,312)

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Environmental performance; corporate innovation; institutional ownership; state ownership; China

39.

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 62 (651,312)
Citation 2

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

40.

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, University of Derby - Derby Business School, University of Huddersfield, Huddersfield Business School, Queensgate, Huddersfield, HD1 3DHSwansea University, School of Management and University of Portsmouth - Portsmouth Business School, Students
Downloads 61 (656,602)
Citation 6

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

41.

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 61 (656,602)
Citation 5

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

42.

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 59 (667,405)
Citation 2

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

43.

Female leadership and financial reporting quality in Egypt

El-Dyasty, M.A., & Elamer, A.A., (2022) ‘Female leadership and financial reporting quality in Egypt’, Journal of Applied Accounting Research, Forthcoming, (Accepted 30 October 2022). DOI (10.1108/JAAR-11-2021-0315)
Number of pages: 35 Posted: 12 Mar 2021 Last Revised: 21 Nov 2022
Mohamed M. El-Dyasty and Ahmed A. Elamer
Mansoura University and Brunel University London - Brunel Business School
Downloads 58 (672,866)

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Female directors; diversity; financial reporting quality; audit quality; Egypt

44.

Corporate Accountability towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies

Journal of Business Ethics
Number of pages: 50 Posted: 19 Mar 2021
University of Dundee, Brunel University London, University of West of Scotland, Kingston University London and Brunel University London - Brunel Business School
Downloads 52 (707,582)

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Biodiversity; Species Extinction; Deep Ecology; Legitimacy; Poisson pseudo-maximum likelihood; Stakeholders

45.

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 49 (726,494)
Citation 1

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

46.

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 Posted: 18 Feb 2021
University of Huddersfield, Huddersfield Business School, Queensgate, Huddersfield, HD1 3DHSwansea 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 46 (745,870)

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

47.

Green or Greed? The Impact of Foreign Direct Investment on Renewable Sustainable Energy Through the Lens of Environmental Taxation

Number of pages: 28 Posted: 18 Mar 2024
Fairouz Mustafa, Ahmed A. Elamer and Chima Mordi
University of Stirling, Brunel University London - Brunel Business School and Brunel University London - Brunel Business School
Downloads 29 (885,968)

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Environmental taxation, affordable and clean energy, foreign direct investment, sustainable development goals, Clean Energy

48.

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 28 (885,968)
Citation 1

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

49.

Two-tier Board Characteristics and Expanded Audit Reporting: Evidence From China

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 54 Posted: 01 Apr 2024
Lancaster University - Lancaster University Management School, Queen's University Belfast - Queen's Management School, Brunel University London - Brunel Business School and Xiamen University
Downloads 22 (942,869)

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Expanded audit report, Two-tier board, Corporate governance, Key audit matters, Board of directors, Supervisory board

50.

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:

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

51.

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

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

Abstract:

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