Department of Accounting and Finance

2025

Co-opted directors and corporate climate risk disclosure

Zaman, R., Fatima, U., Farooq, M. B. & Kazemian, S., 2025, In: Meditari Accountancy Research. 33, 7, p. 118-156 39 p.

Research output: Contribution to journal › Article › peer-review

Forward-looking information: does IIRC framework adoption matter?

Farooq, M. B., Zaman, R., Bahadar, S. & Rauf, F., Jan 2 2025, In: Sustainability Accounting, Management and Policy Journal. 16, 1, p. 292-315 24 p.

Research output: Contribution to journal › Article › peer-review

3 Citations (Scopus)

Governmentality, counter-conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management

Ahrens, T. & Ferry, L., 2025, (Accepted/In press) In: Contemporary Accounting Research.

Research output: Contribution to journal › Article › peer-review

Strategies for Carbon Reduction Maturity: A Longitudinal Case Study of Unilever PLC

Narikiyo, C., Harris, E. & Elmassri, M., 2025, (Accepted/In press) In: Business Strategy and the Environment.

Research output: Contribution to journal › Article › peer-review

Open Access

The impact of Covid-19 pandemic on the value relevance of cash flows: evidence from banks

Abou-El-Sood, H., Jan 2 2025, In: International Journal of Emerging Markets. 20, 1, p. 299-315 17 p.

Research output: Contribution to journal › Article › peer-review

1 Citation (Scopus)

2024

Anti-Pandemic stringency measures and performance of tourism and hospitality firms worldwide: what makes a firm resilient to a crisis?

Siddique, M. A., Haque, M. R., Aljifri, K. & Kumar, A., 2024, (Accepted/In press) In: Journal of Policy Research in Tourism, Leisure and Events.

Research output: Contribution to journal › Article › peer-review

A Polyphonic Debate on Social Equity Budgeting

McDonald, B., Ferry, L., McCandless, S., Jordan, M., Steccolini, I., Bartle, J., Ahrens, T., Haslam, J., Joyce, P. & Polzer, T., 2024, (Accepted/In press) In: Public Administration.

Research output: Contribution to journal › Article › peer-review

Open Access

2 Citations (Scopus)

Artificial intelligence in compulsory level of education: perspectives from Namibian in-service teachers

Jatileni, C. N., Sanusi, I. T., Olaleye, S. A., Ayanwale, M. A., Agbo, F. J. & Oyelere, P. B., Jul 2024, In: Education and Information Technologies. 29, 10, p. 12569-12596 28 p.

Research output: Contribution to journal › Article › peer-review

Open Access

15 Citations (Scopus)

Board attributes and environmental and sustainability performance: Moderating role of environmental teams in Asia and Europe

Almaqtari, F. A., Elsheikh, T., Hashim, H. A. & Youssef, M. A. E. A., Jun 2024, In: Sustainable Futures. 7, 100149.

Research output: Contribution to journal › Article › peer-review

Open Access

15 Citations (Scopus)

Corporate sustainability and value

Ahmad, H. I. & Aljifri, K., 2024, (Accepted/In press) In: Journal of Asia Business Studies.

Research output: Contribution to journal › Article › peer-review

Dynamic connectedness, portfolio performance, and hedging effectiveness of the hydrogen economy, renewable energy, equity, and commodity markets: Insights from the COVID-19 pandemic and the Russia-Ukraine war

Rubbaniy, G., Maghyereh, A., Cheffi, W. & Khalid, A. A., May 1 2024, In: Journal of Cleaner Production. 452, 142217.

Research output: Contribution to journal › Article › peer-review

12 Citations (Scopus)

Economic uncertainty, risk-taking incentives and production management

Abdoh, H. & Maghyereh, A., Oct 24 2024, In: International Journal of Managerial Finance. 20, 5, p. 1121-1143 23 p.

Research output: Contribution to journal › Article › peer-review

1 Citation (Scopus)

Effect of market-based regulations on corporate carbon disclosure and carbon performance: global evidence

Siddique, M. A., Aljifri, K., Hossain, S. & Choudhury, T., Sept 6 2024, In: Journal of Applied Accounting Research. 25, 4, p. 837-857 21 p.

Research output: Contribution to journal › Article › peer-review

7 Citations (Scopus)

Effects of royalty payment on petroleum profit tax evasion: evidence from the Nigerian non-renewable energy sector

Ya’u, A., Umar, M. A., Saad, N., Rengasamy, D., Mustapha, U. A. & Bala, H., 2024, (Accepted/In press) In: Energy Systems.

Research output: Contribution to journal › Article › peer-review

Open Access

Effects of some macroeconomics variables on estimated tax evasion: evidence from Sub-Saharan Africa

Ya'u, A., Umar, M. A., Yunusa, N. & Rengasamy, D., Oct 23 2024, In: African Journal of Economic and Management Studies. 15, 4, p. 587-601 15 p.

Research output: Contribution to journal › Article › peer-review

Exploring stakeholder perceptions of tax reform failures and their proposed solutions: a developing country perspective

Hasan, A., Sheikh, N. & Farooq, M. B., Apr 25 2024, In: Meditari Accountancy Research. 32, 3, p. 721-755 35 p.

Research output: Contribution to journal › Article › peer-review

2 Citations (Scopus)

Guest editorial: Special issue on the 25th anniversary of “The audit society – rituals of verification”

Ahrens, T. & Goretzki, L., Jan 26 2024, In: Qualitative Research in Accounting and Management. 21, 1, p. 1 1 p.

Research output: Contribution to journal › Editorial › peer-review

Open Access

Guest editorial: Special issue on accounting for tacit coordination … and beyond

Ahrens, T. & Goretzki, L., May 13 2024, In: Qualitative Research in Accounting and Management. 21, 3, p. 253-254 2 p.

Research output: Contribution to journal › Editorial › peer-review

Open Access

How do gender diversity and CEO profile impact dividend policy in banking? Evidence from Islamic and conventional banks

Sbai, H., Kahloul, I. & Grira, J., Apr 29 2024, In: Journal of Risk Finance. 25, 3, p. 385-406 22 p.

Research output: Contribution to journal › Article › peer-review

3 Citations (Scopus)

Issues in teaching and learning accounting among students who use English as a second language

Umar, M. A. & Olowo, R., 2024, In: Accounting Education. 33, 4, p. 473-496 24 p.

Research output: Contribution to journal › Article › peer-review

3 Citations (Scopus)

Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities

Youssef, M. A., Awad Alghizzawi, M., Almaqtari, F. A., El-Sayed, H. & Moustafa, E., Dec 2024, In: Journal of Accounting Education. 69, 100930.

Research output: Contribution to journal › Article › peer-review

Open Access

Oil price uncertainly and sovereign credit risk in GCC countries: fresh evidence

Maghyereh, A. & Abdoh, H., May 2024, In: International Economics and Economic Policy. 21, 2, p. 457-482 26 p.

Research output: Contribution to journal › Article › peer-review

3 Citations (Scopus)

Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability

Pfister, J. A., Otley, D., Ahrens, T., Dambrin, C., Darwin, S., Granlund, M., Jack, S. L., Lassila, E. M., Millo, Y., Peda, P., Sherman, Z. & Wilson, D. S., Nov 19 2024, In: Qualitative Research in Accounting and Management. 21, 5, p. 397-443 47 p.

Research output: Contribution to journal › Article › peer-review

1 Citation (Scopus)

Tacit coordination as a background practice to accounting practices – reflections on Vollmer’s case for a sociological super-theory of accounting

Ahrens, T., May 13 2024, In: Qualitative Research in Accounting and Management. 21, 3, p. 261-269 9 p.

Research output: Contribution to journal › Article › peer-review

2 Citations (Scopus)

Tail risk connectedness among GCC banks episodes from the Global Financial Crisis to COVID-19 pandemic

AlMaghaireh, A. I. & Abdoh, H., Aug 2024, In: Quarterly Review of Economics and Finance. 96, 101869.

Research output: Contribution to journal › Article › peer-review

2023

Bank competition, regulatory capital, and risk taking: international evidence

Abou-El-Sood, H. & Shahin, R., Oct 12 2023, In: Managerial Finance. 49, 10, p. 1614-1640 27 p.

Research output: Contribution to journal › Article › peer-review

4 Citations (Scopus)

Corporate social responsibility, business strategy and governance performance

Elmassri, M., Kuzey, C., Uyar, A. & Karaman, A. S., Oct 24 2023, In: Management Decision. 61, 10, p. 3106-3143 38 p.

Research output: Contribution to journal › Article › peer-review

6 Citations (Scopus)

Ethical leadership, management control systems and circular economy in SMEs in an emerging economy, the UAE

Cheffi, W., Kaleem Zahir-ul-Hassan, M., Omer Farooq, M., Baqrain, A. & Mohamed Habib Mansour, M., Feb 2023, In: Journal of Business Research. 156, 113513.

Research output: Contribution to journal › Article › peer-review

34 Citations (Scopus)

Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises

Nyamori, R. O. & Boyce, G., Sept 2023, In: Critical Perspectives on Accounting. 95, 102501.

Research output: Contribution to journal › Article › peer-review

2 Citations (Scopus)

Performance Management in the Oil and Gas Industry

Kwakye, T. O., Bekoe, R. A., Appiah, K. O. & Nyamori, R. O., Jan 1 2023, Sustainability Management in the Oil and Gas Industry: Emerging and Developing Country Perspectives. Taylor and Francis, p. 174-188 15 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Student Perceptions of Pedagogical Approaches to Integrating the SDG 8 into Business School Education

Elmassri, M., Pajuelo, M. L., Alahbabi, A. A., Alali, A. M., Alzitawi, M., Hussain, H., Alnabhani, K. & Elrazaz, T., Oct 2023, In: Sustainability (Switzerland). 15, 19, 14084.

Research output: Contribution to journal › Article › peer-review

Open Access

4 Citations (Scopus)

The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood

Ahrens, T., Ferry, L. & Khalifa, R., Oct 25 2023, In: Qualitative Research in Accounting and Management. 20, 5, p. 593-620 28 p.

Research output: Contribution to journal › Article › peer-review

Open Access

3 Citations (Scopus)

The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France

Boulhaga, M., Elbardan, H. & Elmassri, M., Apr 2023, In: Journal of Corporate Accounting and Finance. 34, 2, p. 228-241 14 p.

Research output: Contribution to journal › Article › peer-review

Open Access

14 Citations (Scopus)

Theories informing public sector accounting and financial management changes in the era of new public management

Nyamori, R. O., Aug 15 2023, Research Handbook on Public Financial Management. Edward Elgar Publishing Ltd., p. 58-76 19 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter

1 Citation (Scopus)

2022

Accounting, hybrids and hybridity – attending to the value dimension in institutional logics

Ahrens, T. & Ferry, L., Oct 21 2022, In: Qualitative Research in Accounting and Management. 19, 5, p. 696-715 20 p.

Research output: Contribution to journal › Article › peer-review

Open Access

9 Citations (Scopus)

Cross-national differences in big data analytics adoption in the retail industry

Youssef, M. A. E. A., Eid, R. & Agag, G., Jan 2022, In: Journal of Retailing and Consumer Services. 64, 102827.

Research output: Contribution to journal › Article › peer-review

62 Citations (Scopus)

Does political risk matter for sovereign wealth funds? International evidence

Grira, J., Labidi, C. & Rouatbi, W., May 2022, In: International Review of Financial Analysis. 81, 101236.

Research output: Contribution to journal › Article › peer-review

8 Citations (Scopus)

Exploring the Impact of Sustainability, Board Characteristics, and Firm-Specifics on Firm Value: A Comparative Study of the United Kingdom and Turkey

A. Almaqtari, F., Elsheikh, T., Tawfik, O. I. & Youssef, M. A. E. A., Dec 2022, In: Sustainability (Switzerland). 14, 24, 16395.

Research output: Contribution to journal › Article › peer-review

Open Access

15 Citations (Scopus)

Foreign equity portfolio flow and corruption: A cross-country evidence

Kwabi, F., Boateng, A., Fosu, S., Zhu, T. T. & Chijoke-Mgbame, M., Jan 2022, In: International Journal of Finance and Economics. 27, 1, p. 68-87 20 p.

Research output: Contribution to journal › Article › peer-review

Open Access

5 Citations (Scopus)

Have returns and volatilities for financial assets responded to implied volatility during the COVID-19 pandemic?

Maghyereh, A., Abdoh, H. & Awartani, B., Jun 2022, In: Journal of Commodity Markets. 26, 100194.

Research output: Contribution to journal › Article › peer-review

21 Citations (Scopus)

Paper development in qualitative accounting research: bringing social contexts to life

Ahrens, T., Feb 2022, In: Qualitative Research in Accounting and Management. 19, 1, p. 1-17 17 p.

Research output: Contribution to journal › Article › peer-review

15 Citations (Scopus)

The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom

Ferry, L. & Ahrens, T., Aug 2022, In: Financial Accountability and Management. 38, 3, p. 376-393 18 p.

Research output: Contribution to journal › Article › peer-review

Open Access

33 Citations (Scopus)

The relationship between corporate social responsibility and firm performance: evidence from Jordan

Alghizzawi, M. A., Youssef, M. A., Abu Zraiq, M. & Elmassri, M., 2022, In: Cogent Business and Management. 9, 1, 2088637.

Research output: Contribution to journal › Article › peer-review

Open Access

4 Citations (Scopus)

2021

Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England

Ahrens, T. & Ferry, L., 2021, In: Accounting, Auditing and Accountability Journal. 34, 6, p. 1332-1344 13 p.

Research output: Contribution to journal › Article › peer-review

Open Access

72 Citations (Scopus)

Capital structure revisited. Do crisis and competition matter in a Keiretsu corporate structure?

Danso, A., Fosu, S., Owusu-Agyei, S., Ntim, C. G. & Adegbite, E., Oct 2021, In: International Journal of Finance and Economics. 26, 4, p. 5073-5092 20 p.

Research output: Contribution to journal › Article › peer-review

Open Access