Ahmed A Elamer

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Verified

Ahmed verified their affiliation via an institutional email.

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• PhD, MSc, BSc, FHEA
• Senior Lecturer at Brunel University London

We examine the relationships among religious governance, especially Islamic governance quality (IGQ), national governance quality (NGQ), and risk management and disclosure practices (RDPs), and consequently ascertain whether NGQ has a moderating influence on the IGQ–RDPs nexus. Using one of the largest data sets relating to Islamic banks from 10 Mi...

This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013-2017 period, our results suggest that female audit partners are more likely than ma...

Prior research suggests that the presence of high-quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation. We investigate whether such trade-off exists between accrual-based and real earnings management activities in the presence of...

This paper examines the extent to which UK higher education institutions (HEIs) voluntarily make governance disclosures, and investigates whether vice-chancellor characteristics and governing board mechanisms influence such voluntary governance disclosures. Using a sample of 117 UK HEIs over a 6-year period (i.e., 702 university-year observations),...

This paper contributes to biodiversity and species extinction literature by examining the relationship between corporate accountability in terms of species protection and factors affecting such accountability from forward-thinking companies. We use triangulation of theories, namely deep ecology, legitimacy, and we introduce a new perspective to the...

Purpose-This study examines the impact of Green Intellectual Capital (GIC) on Environmental Sustainability Performance (ESP) among companies listed on the Amman Stock Exchange (ASE). It further investigates the mediating role of Corporate Social Responsibility (CSR) in this relationship. The research seeks to elucidate the effects of GIC components...

Research Problem: We review the current state of Extended Audit Reporting (EAR) literature and suggest key areas for expansion. Motivation or Theoretical Reasoning: EAR is a rapidly growing area of scholarly research and more than 100 academic studies have been published since the last literature review on EAR. This systematic literature review (S...

This study examines the relationship between Foreign Direct Investment (FDI) and the achievement of Sustainable Development Goal 7 (SDG 7), which aims to ensure affordable, reliable, sustainable, and modern energy for all. Using a panel dataset of 891 country-year observations, the study analyzes how FDI influences SDG 7, while controlling for vari...

This study examines the influence of Green Credit Policies (GCP) on banking financial performance (FP), emphasizing the moderating role of Climate Change Practices (CCP). Using a stakeholder theory and legitimacy theory framework, we explore how green credit initiatives impact key financial metrics such as Return on Equity (ROE), Earnings per Share...

Biodiversity loss and species extinction represent urgent global policy issues, exerting substantial pressure on organizations to address these challenges. Multinational Enterprises (MNEs) are increasingly incorporating biodiversity protection efforts into their reporting frameworks. Despite this trend, the external governance mechanisms driving su...

Purpose This study aims to systematically review research on leadership and environmental sustainability within the tourism and hospitality sector, aiming to determine how leadership styles impact sustainability initiatives and proposing a comprehensive research framework. Design/methodology/approach A systematic review methodology ensured thoroug...

Purpose The strategic behavior of family firms is not the same when the top management positions are occupied by nonfamily executives. This study aims to examine the dividend payout behavior of family firms in the presence of nonfamily chairperson and nonfamily chief executive officer (CEO). Design/methodology/approach The authors used 2,926 firm-...

Purpose-This study explores how the structure of the board of directors is influenced by national informal culture values and the strength of formal institutional environments, as measured through legal regulations, market conditions, and investor protection regulations. Design/methodology/approach-We analyze data from 432 companies listed in the S...

This study investigates the relationship between institutional quality (IQ) and sustainable firm growth (SFG) in North African countries, focusing on Egypt, Morocco, and Tunisia. Utilizing panel data from 155 non-financial firms over the period 2007-2020, we employ a system Generalized Method of Moments (GMM) approach to analyse this relationship....

Purpose This study examines the impact of female directors on cash holdings in Egyptian listed firms, particularly in light of Decree 123/2019, which mandates female board representation. This study aims to determine if female directors mitigate agency conflicts related to cash holdings and how these dynamics shift post-quota implementation. Desig...

This study examines how corporate sustainability (CS) influences the relationship between human capital (HC) effectiveness and corporate performance (CP) in the context of emerging economies. Drawing on human capital theories and corporate sustainability, we employ Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data from 94...

This study investigates the influence of Organizational Psychological Capital (OPC) on corporate Environmental, Social, and Governance (ESG) practices, highlighting a relatively overlooked aspect in existing studies, and examines the moderating effect of Chief Executive Officer (CEO) power on this relationship. Using a dataset of 1,659 firm-year ob...

In the evolving landscape of higher education, leadership plays a pivotal role in directing institutional strategies towards sustainability. This study examines how the career horizons of Vice Chancellors (VCs)-often akin to CEOs in the corporate sector-influences the sustainability performance of UK universities. Using a unique hand-collected data...

Purpose This study aims to explore the auditors’ responses to the COVID-19 pandemic in Egypt, with a focus on how their demographic characteristics – specifically gender, work experience and audit firm size – affect their ability to identify key audit matters (KAMs). Design/methodology/approach The study used exploratory factor analysis to develop...

This study investigates the influence of board gender diversity on the relationship between Environmental, Social, and Governance (ESG) performance and corporate cash holdings in Chinese A-share listed companies from 2015 to 2022. Our research shows that ESG performance is positively associated with cash holdings. Drawing on critical mass theory, t...

This study addresses the ongoing debate concerning the environmental implications of cryptocurrencies. Specifically, it investigates the impact of Bitcoin trading volume on water and sanitation (Sustainable Development Goal (SDG) 6) and climate action (SDG 13). The research employs Ordinary Least Squares (OLS) panel data analysis to examine these r...

Purpose This study examines the impact of audit partner tenure on Key Audit Matters (KAM) disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede’s cultural dimensions influence this relationship, elucidating the effect of cultural context on auditing practices. Design/methodology/approach Utilizing a sample of 456 no...

Purpose: This study examines the impact of audit partner tenure on Key Audit Matters (KAM) disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede’s cultural dimensions influence this relationship, elucidating the effect of cultural context on auditing practices. Design/methodology/approach: Utilizing a sample of 456...

This study examines the role of gender-diverse boards in preserving cash holdings during crises. Using a sample of UK firms during the COVID-19 period, we find that firms with more female directors had higher cash holdings. This increase in cash reserves is primarily driven by reduced board compensation, reflecting the careful stewardship associate...

This study systematically reviews the fragmented field of Intellectual Capital (IC) to clarify its antecedents and outcomes. Using a hybrid method that combines bibliometric analysis and a framework-based approach, it examines 170 peer-reviewed articles, focusing on key articles, authors, countries, journals, and themes in IC research. The study in...

Purpose The purpose of this study is to undertake a systematic literature review (SLR) on intellectual capital disclosure (ICD), focusing on its role in fostering competitive advantage. Design/methodology/approach Following the SLR process, the study identified 84 papers published in high-ranking journals over a 19-year span, providing insights in...

In this study, we examine how managers in firms that have practiced tax avoidance strategically use sustainability activities together with their tax avoidance practices. More specifically, we investigate the moderating impact of ESG on the association between tax avoidance and firm value. Using a sample of French listed companies during years 2012...

This study examines the relationship between rookie independent directors (RIDs) and corporate cash holdings, using a sample of Chinese A-share firms listed on the Shenzhen and Shanghai stock exchanges from 2006 to 2020. We further investigate the moderating effect of economic policy uncertainty on this association. Our results reveal that the pres...

Purpose: This study examines how female directors on corporate boards and audit committees, and auditor affiliations (Big 4 versus Egyptian firms affiliated with foreign auditors), influence audit fees. This examination is driven by the global call for increased female representation in leadership roles and its potential implications for audit qual...

Abstract Purpose: This paper delves into the nuanced relationship between corporate governance dynamics, human capital disclosure, and their impact on the competitive positioning of Japanese listed companies. The study primarily examines how these factors influence employee engagement, a critical determinant of overall business competitiveness. D...

As global awareness of environmental responsibilities intensifies, the significance of corporate Environmental Information Disclosure (EID) in decision-making becomes increasingly prominent. However, its influence on bank lending decisions, especially in emerging markets like China, remains debated. Using 27,095 firm-year observations between 2008...

This paper investigates the relationship between the characteristics of the two-tier board structure (board of directors and supervisory board) and the disclosure of key audit matters (KAMs) in the expanded audit report. Using a sample of 10,857 firm-year observations of Chinese listed firms spanning the 2017–2020 period, we offer two main results....

This study investigates the relationship between academic directors and corporate Eco-innovation in Chinese A-listed firms in the context of the growing urgency of climate change. Based on the argument that academic directors bring advanced knowledge, skills, experience, and expertise to a corporate board, and are more socially responsible and ethi...

This paper investigates the relationship between Environmental, Social, and Gover-nance (ESG) controversies and firm performance, examining the moderating influences of corporate governance structures and ESG practices. Utilizing quantitative methods, we analyze data from 5360 firm-year observations. Our findings reveal a significant negative relat...

This study investigates the predictability power of oil prices and six international stock markets, namely, China, France, the UK, Germany, Japan, and the USA, on the Saudi stock market using five Machine Learning (ML) techniques and the Generalized Method of Moments (GMM). Our analysis reveals that prior to the 2006 collapse, oil exerted the least...

Prevailing research on the interaction between board gender diversity (BGD) and Environmental, Social, and Governance (ESG) performance presents equivocal findings, particularly in the context of developing countries. This study ventures into an exploratory examination of this association, situated in the socio-cultural milieu of South Africa, a re...

Technical efficiency in banking is a critical aspect of the financial industry and has been widely studied using various measurement techniques. This systematic literature review offers a comprehensive examination of 305 studies on the application of technical efficiency measurement techniques in both Islamic and conventional banking sectors from 1...

Drawing on social norm theory, this study delves into the nexus between real earnings manipulation (REM) and Environmental, Social, and Governance (ESG) disclosure within Egypt's emerging capital market. By analyzing data from the S&P/EGX ESG index (2013–2018) through a two-stage regression analysis, we unearth a noteworthy pattern: heightened REM...

The purpose of this study is to examine the relationship between sustainability performance (SP) and financial performance (FP), based on performance disclosures (reporting) of the Jordanian financial sector for the period of 2017–2020. The study employs green innovation (GI) indicators as moderating and mediating variables; by using hierarchical r...

Despite the growing literature on corporate social responsibility (CSR), little is known about how the board of directors' competence can affect the CSR‐financial performance relationship during severe uncertainties such as the COVID‐19 outbreak. This paper focuses on exploring the mediating role of CSR in the connection between board competence an...

Environmental sustainability has gained significant importance for organizations, highlighting the crucial role of business leaders in addressing environmental degradation. However, the connection between CEO characteristics and environmental sustainability remains understudied in academic literature. Understanding this relationship is crucial, con...

Purpose This study aims to examine the role of the board of directors in affecting earnings management practices across small- and medium-sized enterprises (SMEs) life cycle. Design/methodology/approach Data is collected from 280 SMEs listed on the London Stock Exchange during the period of 2009–2016. Fixed effects regression analysis is used to t...

This study investigates sustainability reporting (SR) in the construction industry, which is vital to achieving sustainable development goals. Despite extensive research on sustainability practices, scant attention has been paid to SR, a crucial channel for communicating and managing sustainability performance. Aiming to advance SR research, this s...

Purpose: This paper examines the link between audit(or) type and restatements in Egypt, a complex and multi-faceted auditing market. The usual Big 4 vs. non-Big 4 comparison is insufficient as Egypt has a unique mix of private audit firms, one governmental agency (ASA), and mandatory/non-mandatory audit services, including single, joint, and dual a...

Using a sample of Chinese listed A-share firms from 2006 to 2017, we find that firms with more rookie independent directors have less corporate innovation. The result is more pronounced in private firms and firms located in lower intellectual property right protection provinces. We argue that firms with more rookie independent directors have lower...

This study contributes to the growing but still limited body of literature on the impact of economic policy uncertainty, renewable energy usage, and economic growth on environmental degradation in Egypt. Using the autoregressive distributed lag (ARDL) bound test, we examine the existence of cointegration relationships in Egypt over the period 1990-...

This paper examines the use of the return on gold instead of treasury bills in empirical asset pricing models for the US equity market. It builds upon previous research on the safe-haven, hedging, and zero-beta characteristics of gold in developed markets and the close relationship between interest rates, stock, and gold returns. In particular, we...

Purpose The purpose of this study is to analyze the influence of the COVID-19 pandemic on audit fees and the reporting of key audit matters (KAMs). Additionally, this study also looks into potential differences in the behavior of male and female audit partners during this period, adding to the existing research on gender's effect on different eleme...

Purpose Many countries are enacting regulations or/and recommendations to promote gender equality in the workplace, especially in the top leadership and management positions. However, despite current research on gender diversity and firm outcomes, the authors know comparatively little about how different female leadership roles drive such outcomes....

In this study, we examine the impact of COVID-19 on the relationship between non-renewable energy and Saudi stock market sectors for the period 11 January 2017–22 January 2022. We apply wavelet coherence and Radial Basis Function Neural Network (RBFNN) models. Our results provide evidence that COVID-19 led to an increase in the strength of the rela...

We extend the existing literature on how the adoption of a lead independent director is related to corporate outcomes by documenting that the presence of a lead independent director on the board is significantly and negatively related to managerial risk-taking. The result is more pronounced for firms with a non-independent board chair. In a further...

Purpose: Many countries are enacting regulations or/and recommendations to promote gender equality in the workplace, especially in the top leadership and management positions. However, despite current research on gender diversity and firm outcomes, we know comparatively little about how different female leadership roles drive such outcomes. This st...

This study aims to explore the role of cryptocurrencies and the US dollar in predicting oil prices pre and during COVID-19 pandemic. The study uses three machine learning models (i.e., Support vector machines, Multilayer Perceptron Neural Networks and Generalized regression neural networks (GRNN)) over the period from January 1, 2018, to July 5, 20...

This study examines the impact of gender diversity on sustainability growth, and moderating role of family ownership in an emerging economy, Pakistan. We employed 3730 firm-year observations, comprising of 307 non-financial firms listed on Pakistan Stock Exchange, over a period 2008-2020. Using framework of agency theory, resource dependence theory...

Purpose Although many firms are investing considerable resources in building and designing strong and effective internal auditing (IA) to improve corporate governance and internal control processes, IA literature is still relatively fragmented. Therefore, this paper aims to provide a systematic review of studies on IA in 27 European countries and t...

In this study, we examine the impact of environmental performance on corporate innovation based on a sample of 11,014 Chinese A-share firm-year observations during the period from 2010 to 2017. Also, we investigate the moderating impact of firm ownership on the above relation. Our results suggest a significant positive association between environme...

This study focuses on the distinctive Egyptian setting, where firms could use multiple audit mechanism voluntarily or mandatory under certain circumstances. We investigate the effects on audit quality and cost of debt. A sample of 1699 firm-year observations of Egyptian listed firms for the 2009-2019 period is used. Abnormal accruals are employed a...

Despite the burgeoning interest in environmental, social and governance (ESG) ratings, current results regarding ESG rating‐performance relationship are inconclusive. Since what affects this disagreement is ambiguous, we examine how internal control weaknesses (ICW) may affect the relationship between ESG rating and a firm's performance. In fact, e...

Purpose This study aims to examine the effects of the entry of foreign direct investments (FDIs) on the audit markets in developing countries (i.e. Egypt). There is a long-standing debate on the impact of FDIs on developing markets, but little is still known about the effect of FDI on national suppliers, such as audit firms. Design/methodology/app...

This study presents a systematic review of the existing literature on corporate risk disclosure (RD). The study reviews 104 studies published in 51 high-ranked journals over the period 1999–2019 following the systematic literature review methodology developed and employed by past works. The results highlight the substantial knowledge gaps and incon...

Purpose: This study provides a comprehensive review of the existing literature on corporate governance aspects of the Malaysian market. It offers insights into the phases of Malaysian corporate governance, identifies crucial gaps in the literature and outlines an agenda for impending research. Design/methodology/approach: Following a systematic lit...

Although firms increasingly publish sustainability reports, assuring such reports is relatively new. This study reviews the literature of sustainability assurance to evaluate the intellectual development of the field and provide recommendations for future studies. It also demonstrates the role of assurance to enhance the credibility of sustainabili...

In this study, we explore the influence of board characteristics and ownership structure on auditor choice decisions in less strictly legal environments, like Egypt. Using a large sample of 899 firm-year observations for the period of 2011 to 2019, we employed logistic and probit regressions. We find that larger boards, institutional ownership, and...

ABSTRACT Purpose-This study seeks to identify the main research development on board diversity and offers a quantitative synopsis of key themes and contributors, knowledge gaps, and provides directions for further work. Design/methodology/approach-Using a bibliometric analysis, we assess the patterns in global board diversity research based on co...

This study aims to develop accounting standards, curriculums, and research to cope with the rapid development of big data. The study presents several potential convergence points between big data and different accounting techniques and theories. The study discusses how big data can overcome the data limitations of six accounting issues: financial r...

Purpose This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions. Design/methodology/approach The sample includes all firms that were investigated by the Financial Reporting Council through the audit enforcement procedure from 2014 to 201...

In this paper we conceptually identify the gap in the literature about lack of business's awareness in non-financial activities, especially biodiversity, which can be responsible for crisis like Covid-19 which can adversely affect the global economy. We recommend approaches to existing business about how to enhance the quality of reporting by consi...

Despite the growing interest in exploring the cash holding aspects among scholars, systematic reviews and comprehensive evaluation in this area has been limited. Also, there is only a fragmented understanding about how the cash holdings concept is formed among researchers and experts. We fill this gap in the literature by identifying and evaluating...

Despite the growing interest in exploring the cash holding aspects among scholars, systematic reviews and comprehensive evaluation in this area has been limited. Also, there is only a fragmented understanding about how the cash holdings concept is formed among researchers and experts. We fill this gap in the literature by identifying and evaluating...

This study adopts the concept of institutional voids to examine the perceptions of managers and policymakers in developing markets with respect to the actual barriers that hinder social and environmental reporting (SER) towards sustainable development. The study uses in-depth semi-structured interviews with managers and decision-makers and policyma...

A global response to COVID-19 pandemic has triggered issues related to stress and social restrictions; thus, mental health is seen as a particular area of concern for social well-being for both policymakers and corporate regulators/companies. Given that mental health intersects with most, if not all of the 17 sustainable development goals (SDGs), t...

Prior research suggests that the presence of high quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation. We investigate whether such trade-off exists between accrual-based and real earnings management activities in the presence of...

Thermoacoustic refrigeration is an evolving cooling technology in which the acoustic power is used to pump heat. The operating conditions and geometric parameters are important for the thermoacoustic refrigerator performance, as they affect both its performance and the temperature difference across the stack. This paper investigates the effect of t...

Going beyond the mere gender diversity in the boardroom, this systematic review comprehensively covers the research on board diversity of financial institutions. More specifically, we cover gender diversity, as well as other characteristics of diversity, such as nationality, age, tenure, experience, education, ethnicity, and religion. A systematic...

This paper seeks to present the first systematic literature review (SLR) on biodiversity and species extinction accounting publications. This strand of research is gaining increased attention due to emerging scientific evidence that finds a relationship between the human destruction of biodiversity and the recent Covid-19 crisis, causing profound e...

Purpose This study aims to investigate the impact of corporate governance (CG) mechanisms on financial risk reporting in the UK. Design/methodology/approach The study uses a panel data of 50 non-financial firms belonging to 10 industrial sectors listed on the London Stock Exchange in the period 2011-2015. Multivariate regression techniques are use...

Using conventional regressions and generalized regression neural networks (GRNNs), we examine the relationship between corporate governance (CG) and earnings management (EM). We also examine whether governance quality moderates the association between EM and CG for a sample of British and Egyptian companies. Our findings show that: (a) UK firms are...

Dear Colleagues, Companies’ interventions have significant impacts on biodiversity, ecosystem functioning, and societal well-being from national and international governments, organizations, and policymakers to local communities, individuals, and employers. These interventions have encouraged much more sustainable financial and business approaches...

Purpose Although a number of studies suggest that big audit firms provide higher audit quality in strict legal environments, empirical evidence remains inconclusive. Since little is known about the effect of auditor type on audit quality in less strictly legal environments, this study aims to investigate the impact of auditor type on audit quality...

Purpose This paper aims to contribute to the existing capital structure and board structure literature by examining the relationship among corporate governance, ownership structure and capital structure. Design/methodology/approach The paper uses a panel data of 595 firm-year observations from a unique and comprehensive data set of 119 Chinese rea...

A considerable amount of accounting, economics and finance studies have investigated the link between corporate governance (CG) and performance in profit and non-profit organisations. This paper departs from the existing literature by investigating the relationship between CG structures and both financial performance (FP, measured as return on asse...

This study examines whether financial reporting with a specific focus on risk disclosures have a predictive (informative) effect on banks’ credit ratings (BCRs) and, consequently, ascertains whether governance structures can moderate such an association. Using one of the largest bank-level datasets collected from 12 Middle East and North African (M...

A considerable amount of accounting, economics and finance studies have investigated the link between corporate governance (CG) and performance in profit and non-profit organisations. This paper departs from the existing literature by investigating the relationship between CG structures and both financial performance (FP, measured as return on asse...

This study examines whether financial reporting with a specific focus on risk disclosures have a predictive (informative) effect on banks’ credit ratings (BCRs) and, consequently, ascertains whether governance structures can moderate such an association. Using one of the largest bank-level datasets collected from 12 Middle East and North African (M...

Using conventional regressions and Generalized Regression Neural Networks (GRNN), we examine the relationship between Corporate Governance (CG) and Earnings Management (EM). We also examine whether governance quality moderates the association between EM and CG for a sample of British and Egyptian companies. Our findings show that: (a) UK firms are...

Abstract Purpose-This paper seeks to contribute to the existing capital structure and board structure literature by examining the relationship among corporate governance, ownership structure and capital structure. Design/methodology/approach-The paper employs a panel data of 595 firm-year observations from a unique and comprehensive dataset of...

Abstract Purpose – This paper seeks to contribute to the existing capital structure and board structure literature by examining the relationship among corporate governance, ownership structure and capital structure. Design/methodology/approach – The paper employs a panel data of 595 firm-year observations from a unique and comprehensive dataset of...

A global response to COVID-19 pandemic has emerged issues related to stress and social restrictions. Thus, mental health is developed as a particular area of concern for policy-makers, corporate regulators and companies. Given that, mental health intersects with most, if not all, of the 17 sustainable development goals (SDGs), this research brought...

This study examines whether the integration of life cycle costing and life cycle assessment based on the sequence of activities within the value chain support decision making towards sustainable development. In this research, a framed field experiment with a case study within the Egyptian medical sector was employed, since the waste generated by th...

Nursing both the Covid 19 and Biodiversity Crisis together This is a blog post by Lee Roberts (Brunel University), Dr Abeer Hassan (University of the West of Scotland), Dr. Monomita Nandy (Brunel University) and Dr. Ahmed Elamer (Brunel University) on the links between the recovery from Covid 19 and the recovery from the current biodiversity crisi...

Purpose-This study investigates the impact of corporate governance mechanisms on financial risk reporting in the UK. Design/methodology/approach-The study uses a panel data of 50 non-financial firms belonging to ten industrial sectors listed on the London Stock Exchange in the period 2011-2015. Multivariate regression techniques are used to exami...

The future of reporting after Covid-19 crisis

The liking of food in the presence of background noise has been associated with the noise type and level. So far, however, there have been few studies investigating the non-acoustic factors associated with food perception in the presence of background noise. This study investigated the food liking due to three non-acoustic factors (i.e. gender, noi...