Hala Amin

• Doctor of Philosophy in Accounting
• Lecturer at German University in Cairo

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...

Purpose This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals, affiliations and countries. It also constructs agendas for future research. Design/methodology/approach The current study uses a bibliometric approach to analyze 287 st...

Generic digital transformation (DT) maturity models and frameworks are abundant in published research. The literature does not, however, cover much in terms of DT development areas in developing countries. This study suggests an integrated method to close this gap, incorporating particular development areas related to the performance of DT of organ...

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...

Decent work was proposed by International Labour Organization (ILO) as an institutional measure to address challenges faced by labor in the current competitive dynamic labor market. This study aims to investigate the impact of “decent work” dimensions on faculty members’ Innovative Work Behaviour (IWB) in higher education institutes. The study also...

The objective of this research is to investigate the factors affecting auditors’ attitude towards using audit data analytics (ADAs). This research is mainly based on the technology acceptance model (TAM) combined with the UTAUT theory. The authors suggest that perceived usefulness and perceived ease of use affect ADAs adoption. Data is collected fr...

Purpose This paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn caused by the COVID-19 pandemic. Design/methodology/approach Parametric t -tests and non-parametric Wilcoxon rank-sum tests accompanied by ordinary least squares regr...

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...

Many published researches are rich with generic digital transformation (DT) maturity models and frameworks. However, there is little in the literature that address the DT development areas in emerging economic environments. To fill this gap, this paper proposes an integrative approach that includes specific development areas pertaining to the succe...

Purpose The purpose of this paper is to examine the inter-relations among the strength of investor protection institutions, earnings management (EM) and the COVID-19 pandemic. Design/methodology/approach As a proxy for EM, the authors use discretionary accruals measure, estimated using the modified Jones model (1991). As a proxy for the strength o...

The study is one of the first empirical studies that focuses on the evolution of BDAs in the auditing field. This study aims to examine the moderation effect of audit firm characteristics such as audit firm size and voluntariness to use have on the relationships between the factors affecting auditors’ ATT towards using ADAs. The study is supported...

Purpose This study aims to explore corporate governance (CG) practices that can lead to firms’ better performance in different organizational life cycles. The authors propose a configurational approach to explore how a set of CG practices combine in bundles to achieve high performance outcomes for firms across their corporate life cycles. Design/m...

Many published researches are rich with generic digital transformation (DT) maturity models and frameworks. However, there is little in the literature that address the DT development areas in emerging economic environments. To fill this gap, this paper proposes an integrative approach that includes specific development areas pertaining to the succe...

We conduct an exploratory qualitative comparative case analysis of the firms of S&P Global 1200 Index with the aim of exploring the combinations of country-level and firm-level corporate governance practices across the different organizational life cycle stages. Using the fuzzy-set approach to qualitative comparative analysis (QCA), number of findi...

Small and medium-sized enterprises (SMEs) are facing enormous challenges to survive within today's dynamic business environment. Accordingly, performance measurement systems that link vision to the strategy and translate them into actions are required. Balanced scorecard (BSC) is among one of those significant developed approaches that can achieve...

Purpose – The purpose of this paper is to explore the perceptions of auditors in Egypt toward the role that continuous auditing (CA) can play in offsetting the challenges facing the quality of Internet-reported financial information. The paper also examines the impact of audit firm type and years of experience on these perceptions. Design/methodol...

The internet has been increasingly used for corporate dissemination of information, including providing annual reports on the internet. While the use of the internet for the communication of financial information has several benefits, there is little doubt it raises a variety of challenging issues. This paper identifies the challenges facing the qu...