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Ahmed Elamer joined Brunel University London as a Senior Lecturer in Accounting in April 2019. Ahmed has published extensively in a number of internationally recognised journals, such as the Accounting Forum, Journal of Business Ethics, Business & Society, Business Strategy and the Environment, International Journal of Finance and Economics, Expert Systems with Applications, International Journal of Accounting and Information Management, Journal of Cleaner Production, Sustainability Accounting, Management and Policy Journal, amongst others. Ahmed has presented his work at a number of national and international academic conferences, workshops, and seminars. Ahmed’s research interests are in the areas of Narrative Disclosure, Risk Governance, International Financial Reporting Standards (IFRS), Social and Environmental Accounting, Earnings Management, and Corporate Governance Mechanisms.
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 considering non-human element in reporting and making it more comprehensive for the stakeholders. We adopt Actor Network Theory (ANT) and the Natural Inventory Model to support our argument that nature consists of both human and non-human. From our observation about the Covid-19 crisis and by consulting the existing relevant literature on CSR, Covid-19, non-financial reporting and integrated reports (IR), we propose the implication of non-financial reporting by companies based on a theoretical framework. We recommend that companies should implement/adopt Circular Economy concept for sustainable business model and report on biodiversity and extinction accounting in more structured and mandatory way via producing IR to create value on short, medium and long terms. This is the first paper to tackle the Covid-19 crisis and offer solution for future reporting. The findings will add value in the academia and society.
Abeer Hassan; Ahmed A. Elamer; Suman Lodh; Lee Roberts; Monomita Nandy. The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic. Corporate Social Responsibility and Environmental Management 2021, 28, 1231 -1240.
AMA StyleAbeer Hassan, Ahmed A. Elamer, Suman Lodh, Lee Roberts, Monomita Nandy. The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic. Corporate Social Responsibility and Environmental Management. 2021; 28 (4):1231-1240.
Chicago/Turabian StyleAbeer Hassan; Ahmed A. Elamer; Suman Lodh; Lee Roberts; Monomita Nandy. 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic." Corporate Social Responsibility and Environmental Management 28, no. 4: 1231-1240.
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 stakeholder theory that considers species as a ‘stakeholder’. Using Poisson pseudo-maximum likelihood (PPML) regression, we examine a sample of 200 Fortune Global companies over 3 years. Our results indicate significant positive relations between ecologically conscious companies that are accountable for the protection of biodiversity and species extinction and external assurance, environmental performance, partnerships with socially responsible organizations and awards for sustainable activities. Our empirical results appear to be robust in controlling for possible endogeneities. Our findings contribute to the discussion on the concern of species loss and habitat destruction in the context of corporate accountability, especially in responding to the sixth mass extinction event and COVID-19 crisis. Our results can also guide the policymakers and stakeholders of the financial market in better decision making.
Lee Roberts; Monomita Nandy; Abeer Hassan; Suman Lodh; Ahmed A. Elamer. Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies. Journal of Business Ethics 2021, 1 -25.
AMA StyleLee Roberts, Monomita Nandy, Abeer Hassan, Suman Lodh, Ahmed A. Elamer. Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies. Journal of Business Ethics. 2021; ():1-25.
Chicago/Turabian StyleLee Roberts; Monomita Nandy; Abeer Hassan; Suman Lodh; Ahmed A. Elamer. 2021. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies." Journal of Business Ethics , no. : 1-25.
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 the research development of cash holdings topic. Using 874 articles from the Scopus database that were published between 1947 and early 2020, bibliometric and content analyses were employed to assess the patterns of global cash holdings research. We find that previous studies have substantially enriched our knowledge of the antecedents and consequences of cash holdings. Yet, there are still several opportunities to make significant contributions in this area. The contribution of this research is to provide a comprehensive evaluation of the development of cash holdings research (using a sizeable archival database). It identifies the current joint development and potential opportunities for future work directions on cash holdings association with payout policy, corporate social responsibility, and corporate governance. Our results are likely to be of interest to academics, practitioners, and educators in related business and finance fields.
Saleh F. A. Khatib; Dewi Fariha Abdullah; Ernie Hendrawaty; Ahmed A. Elamer. A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research. Management Review Quarterly 2021, 1 -38.
AMA StyleSaleh F. A. Khatib, Dewi Fariha Abdullah, Ernie Hendrawaty, Ahmed A. Elamer. A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research. Management Review Quarterly. 2021; ():1-38.
Chicago/Turabian StyleSaleh F. A. Khatib; Dewi Fariha Abdullah; Ernie Hendrawaty; Ahmed A. Elamer. 2021. "A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research." Management Review Quarterly , no. : 1-38.
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 foreign ownership have a significant and positive association with appointing Big 4 auditors. In contrast, our findings indicate that CEO duality and family ownership are negatively related to Big 4 choice. Our results also show that powerful CEOs (duality) and independent directors are more likely to hire second-tier auditors instead of Big 4, whereas larger board and foreign owners are less likely to hire third-tier auditors. Our results remain robust even after taking audit committee characteristics and endogeneities issues into consideration. Taken together, our research, therefore, provides consistent evidence that different governance and institutional variables can effectively generate economic forces that can support diverging decisions regarding the auditor choice patterns to attenuate agency problems. Our results have important implications for regulators, policymakers, and auditors to understand the drivers of auditor choice and audit market structure.
Mohamed M. El-Dyasty; Ahmed A. Elamer. The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt. International Journal of Disclosure and Governance 2021, 1 -16.
AMA StyleMohamed M. El-Dyasty, Ahmed A. Elamer. The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt. International Journal of Disclosure and Governance. 2021; ():1-16.
Chicago/Turabian StyleMohamed M. El-Dyasty; Ahmed A. Elamer. 2021. "The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt." International Journal of Disclosure and Governance , no. : 1-16.
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), this research brought to light issues surrounding employment of people with mental disabilities (PWMDs) and the financial merits of employing them. An online survey was administered to PWMDs to elicit what possible flexible opportunities could enable them to gain or stay at work. Interviews were also conducted with human resource managers and financial managers. Our results show that there are currently no flexible working opportunities available for PWMDs, which could enable them work effectively to improve both self and general economic growth. The findings of this study will enable employers to explore the financial benefits of employing PWMDs and also aid the government to create better policies to boost employers' commitment to employing PWMDs and achieve some of the UN SDGs.
Zoe Warmate; Mohamed Khaled Eldaly; Ahmed A. Elamer. Offering flexible working opportunities to people with mental disabilities: The missing link between sustainable development goals and financial implications. Business Strategy and the Environment 2021, 30, 1563 -1579.
AMA StyleZoe Warmate, Mohamed Khaled Eldaly, Ahmed A. Elamer. Offering flexible working opportunities to people with mental disabilities: The missing link between sustainable development goals and financial implications. Business Strategy and the Environment. 2021; 30 (4):1563-1579.
Chicago/Turabian StyleZoe Warmate; Mohamed Khaled Eldaly; Ahmed A. Elamer. 2021. "Offering flexible working opportunities to people with mental disabilities: The missing link between sustainable development goals and financial implications." Business Strategy and the Environment 30, no. 4: 1563-1579.
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 policymakers of the main oil and gas companies in weak institutional settings (Libya). The findings suggest that the absence of environment general authority's role, the absence of a clear legal requirement that refers to SER, the shortage of knowledge and awareness, the lack of motivation from the government, fear of change, and the absence of civil society organisations are perceived as the major barriers that hinder the development of SER. These findings contribute to the literature on institutional voids and sustainable development by providing evidence on SER barriers in the context of a developing country. Therefore, it could be useful to corporate regulators and policymakers to mitigate institutional voids to develop a more focussed SER agenda, when considering regulations for the disclosure and sustainable development.
Ibrahem Alshbili; Ahmed A. Elamer; Maha W. Moustafa. Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country. Corporate Social Responsibility and Environmental Management 2020, 28, 881 -895.
AMA StyleIbrahem Alshbili, Ahmed A. Elamer, Maha W. Moustafa. Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country. Corporate Social Responsibility and Environmental Management. 2020; 28 (2):881-895.
Chicago/Turabian StyleIbrahem Alshbili; Ahmed A. Elamer; Maha W. Moustafa. 2020. "Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country." Corporate Social Responsibility and Environmental Management 28, no. 2: 881-895.
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 female or male auditors. We use a sample of UK firms for the period 2009 to 2016 and find that firms audited by female auditors do not resort to a higher-level real activities manipulation when their ability to engage in accruals management is constrained. Overall, our results suggest that the benefits of hiring female auditors (i.e. less accrual-based earnings management) are overwhelmingly higher than the costs they might bring to the client firms (i.e. higher real activities manipulation).
Andrews Owusu; Alaa Mansour Zalata; Kamil Omoteso; Ahmed A. Elamer. Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors? Journal of Business Ethics 2020, 1 -22.
AMA StyleAndrews Owusu, Alaa Mansour Zalata, Kamil Omoteso, Ahmed A. Elamer. Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors? Journal of Business Ethics. 2020; ():1-22.
Chicago/Turabian StyleAndrews Owusu; Alaa Mansour Zalata; Kamil Omoteso; Ahmed A. Elamer. 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 , no. : 1-22.
Ahmed Elamer; Collins G. Ntim; Hussein A. Abdou; Chris Pyke. Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal 2020, 46, 1 .
AMA StyleAhmed Elamer, Collins G. Ntim, Hussein A. Abdou, Chris Pyke. Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal. 2020; 46 ():1.
Chicago/Turabian StyleAhmed Elamer; Collins G. Ntim; Hussein A. Abdou; Chris Pyke. 2020. "Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries." Global Finance Journal 46, no. : 1.
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 literature review was employed using Scopus and Web of Science databases, covering all publications until May 2020, which resulted in 91 studies from 66 top‐ranked journals in accounting, finance, and economic fields. We analyze them based on the journal, methodology, research construct questions, and theoretical perspectives. Our results highlight the substantial knowledge gaps and the inconsistent findings of prior studies on several aspects of the field, suggesting avenues for further studies in terms of research designs, settings, scope, and theories. We argue that there is a need to explore other board diversity attributes rather than focusing on the gender diversity of the boards of financial institutions to achieve sustainable development. Also, more work is outlined on topics related to board diversity of financial firms that receive limited attention from scholars, such as (but not limited to) environmental performance, capital structure, intellectual capital, innovation and earnings quality of financial institutions, as well as the indirect effect of policy settings.
Saleh F. A. Khatib; Dewi Fariha Abdullah; Ahmed A. Elamer; Raed Abueid. Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions. Business Strategy and the Environment 2020, 30, 985 -1002.
AMA StyleSaleh F. A. Khatib, Dewi Fariha Abdullah, Ahmed A. Elamer, Raed Abueid. Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions. Business Strategy and the Environment. 2020; 30 (2):985-1002.
Chicago/Turabian StyleSaleh F. A. Khatib; Dewi Fariha Abdullah; Ahmed A. Elamer; Raed Abueid. 2020. "Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions." Business Strategy and the Environment 30, no. 2: 985-1002.
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 economic and health impacts. This justifies the need for an SLR of 40 articles from 2013 to 2020. Descriptive results show research contributions peaked in 2018 with the most publications appearing in the Accounting, Auditing & Accountability Journal. Results show legitimacy theory is the most applied theoretical framework with global studies and developed country specific research receiving the greatest attention. In addition, content analysis is identified as the preferred research methodology. Additionally, through synthesising and analysing literature, we provide potential opportunities for future research that is underexplored. This paper will provide a valuable study for academics, policymakers and practitioners pursuing research in this field.
Lee Roberts; Abeer Hassan; Ahmed Elamer; Monomita Nandy. Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions. Business Strategy and the Environment 2020, 30, 705 -720.
AMA StyleLee Roberts, Abeer Hassan, Ahmed Elamer, Monomita Nandy. Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions. Business Strategy and the Environment. 2020; 30 (1):705-720.
Chicago/Turabian StyleLee Roberts; Abeer Hassan; Ahmed Elamer; Monomita Nandy. 2020. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions." Business Strategy and the Environment 30, no. 1: 705-720.
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 male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners are found to use a less optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioural variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights on the role of audit partner gender in extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity.
Tarek Abdelfattah; Mohamed Elmahgoub; Ahmed A. Elamer. Female Audit Partners and Extended Audit Reporting: UK Evidence. Journal of Business Ethics 2020, 1 -21.
AMA StyleTarek Abdelfattah, Mohamed Elmahgoub, Ahmed A. Elamer. Female Audit Partners and Extended Audit Reporting: UK Evidence. Journal of Business Ethics. 2020; ():1-21.
Chicago/Turabian StyleTarek Abdelfattah; Mohamed Elmahgoub; Ahmed A. Elamer. 2020. "Female Audit Partners and Extended Audit Reporting: UK Evidence." Journal of Business Ethics , no. : 1-21.
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 likely to have lower levels of EM if they: have smaller boards, are dominated by independent outside directors, and have a low percentage of female directors; (b) Egyptian firms are likely to have lower levels of EM if they: have larger boards, are dominated by independent outside directors, and have a low percentage of female directors; (c) The governance quality (control of corruption) has a significant hidden effect on EM. Since our results provide empirical evidence that the board of directors plays a vital role in mitigating EM, these findings might lead to an improvement in the credibility of financial statements for investors in both the UK and Egypt. As policy implications, our findings inform regulators and policy‐makers that corruption has a very strong hidden effect on EM and that they can deter EM by controlling the corruption level in their countries.
Hussein A. Abdou; Nouran N. Ellelly; Ahmed A. Elamer; Khaled Hussainey; Hassan Yazdifar. Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks. International Journal of Finance & Economics 2020, 1 .
AMA StyleHussein A. Abdou, Nouran N. Ellelly, Ahmed A. Elamer, Khaled Hussainey, Hassan Yazdifar. Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks. International Journal of Finance & Economics. 2020; ():1.
Chicago/Turabian StyleHussein A. Abdou; Nouran N. Ellelly; Ahmed A. Elamer; Khaled Hussainey; Hassan Yazdifar. 2020. "Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks." International Journal of Finance & Economics , no. : 1.
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 assets (ROA) and equity (ROE)) and non‐financial performance, measured as league points won (NFP‐Points), of sports organisations with specific focus on UK premier leagues' football (soccer) teams. We collect data relating to CG structures, FP and NFP‐Points of football clubs playing in the four UK premier leagues in England, Northern Ireland, Scotland and Wales along with the English Championship teams over the 2011–2016 period. We analyse our data relating to 80 football clubs over a 6‐year period (generating 397 club‐year observations) by running a number of multivariate analyses to test our hypotheses. Our findings are as follows. First, we find that NFP‐Points is higher in clubs with larger boards, non‐executive directors (NED), CEO role duality, and higher percentage of foreign and/or younger directors, but lower in firms with higher percentage of female directors. Second and by contrast, we find that the relationship between these same set of variables and FP is, however, insignificant except for boards with NED that remained significant and negatively related to ROA. Our findings appear to reflect the prioritisation of on‐the‐field performance over off‐the‐field performance by sports organisations. Our evidence is largely robust to using alternative measures and estimation models.
John K. Malagila; Alaa Zalata; Collins Ntim; Ahmed A. Elamer. Corporate governance and performance in sports organisations: The case of UK premier leagues. International Journal of Finance & Economics 2020, 26, 2517 -2537.
AMA StyleJohn K. Malagila, Alaa Zalata, Collins Ntim, Ahmed A. Elamer. Corporate governance and performance in sports organisations: The case of UK premier leagues. International Journal of Finance & Economics. 2020; 26 (2):2517-2537.
Chicago/Turabian StyleJohn K. Malagila; Alaa Zalata; Collins Ntim; Ahmed A. Elamer. 2020. "Corporate governance and performance in sports organisations: The case of UK premier leagues." International Journal of Finance & Economics 26, no. 2: 2517-2537.
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 (MENA) countries over the 2006–2013 period to‐date, our findings are as follows. First, we find that risk disclosures have a predictive effect on BCRs. Second, we find that the relationship between risk disclosures and BCRs is contingent on the quality of governance structures. Specifically, we find that the informativeness of risk disclosures on BCRs is higher in banks with larger board size, greater independence, higher government ownership, and better Shariah supervisory board, but lower in banks with greater block ownership, higher foreign ownership and the presence of CEO duality. The central tenor of our findings remains unchanged after controlling for a number of firm‐ and country‐level factors, alternative risk disclosure measures, firm‐ and national‐level governance proxies, different types of banks, and potential endogeneities. The findings have important implications for investors, especially bondholders, standard‐setters, regulators, and central governments.
Ahmed A. Elamer; Collins G. Ntim; Hussein A. Abdou; Andrews Owusu; Mohamed Elmagrhi; Awad Elsayed Awad Ibrahim. Are bank risk disclosures informative? Evidence from debt markets. International Journal of Finance & Economics 2020, 26, 1270 -1298.
AMA StyleAhmed A. Elamer, Collins G. Ntim, Hussein A. Abdou, Andrews Owusu, Mohamed Elmagrhi, Awad Elsayed Awad Ibrahim. Are bank risk disclosures informative? Evidence from debt markets. International Journal of Finance & Economics. 2020; 26 (1):1270-1298.
Chicago/Turabian StyleAhmed A. Elamer; Collins G. Ntim; Hussein A. Abdou; Andrews Owusu; Mohamed Elmagrhi; Awad Elsayed Awad Ibrahim. 2020. "Are bank risk disclosures informative? Evidence from debt markets." International Journal of Finance & Economics 26, no. 1: 1270-1298.
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 this sector is not only large but also toxic. In total, 209 accounting and auditing staff employed in central hospitals in Egypt were interviewed. The study shows that integrating life cycle costing and life-cycle assessment through the value chain reduces costs, improves environmental performance and improves economic and environmental efficiency to make strategic decisions. This demonstrates that integration supports decision making to achieve sustainable development. Also, the study provides a framework for the integration of life cycle costing and life cycle assessment based on the value chain. Our evidence related to the important role played by the integration of life cycle costing and life cycle assessment in the configuration of economic and environmental performance can be useful for informing future policy and regulatory initiatives, especially in developing countries such as Egypt. The implications of integration are of primary interest not only to government regulators and management accountants but also to investors, analysts, researchers and managers.
Noha Gawdat Atia; Makram A. Bassily; Ahmed A. Elamer. Do life-cycle costing and assessment integration support decision-making towards sustainable development? Journal of Cleaner Production 2020, 267, 122056 .
AMA StyleNoha Gawdat Atia, Makram A. Bassily, Ahmed A. Elamer. Do life-cycle costing and assessment integration support decision-making towards sustainable development? Journal of Cleaner Production. 2020; 267 ():122056.
Chicago/Turabian StyleNoha Gawdat Atia; Makram A. Bassily; Ahmed A. Elamer. 2020. "Do life-cycle costing and assessment integration support decision-making towards sustainable development?" Journal of Cleaner Production 267, no. : 122056.
This paper aims to investigate the relative importance of a set of vocational skills and the extent to which accounting educators in the UK incorporate these skills into their accounting education curricula so that students can run a successful accounting career upon their graduation. Using a questionnaire method, the data were collected from two major stakeholders; namely accounting educators and final-year accounting students. The findings indicate that there is a degree of overall agreement between the two groups opinions' that vocational skills required by accounting employers encompass not only technical and cognitive skills but also transferable skills such as communication, self-reflection, teamwork and organisational skills. The results of this paper should be of interest to accounting educators, curriculum designers and faculty who are responsible for reviewing and updating accounting curricula.
Ibrahem Alshbili; Ahmed A. Elamer. The vocational skills gap in accounting education curricula: empirical evidence from the UK. International Journal of Management in Education 2020, 14, 271 .
AMA StyleIbrahem Alshbili, Ahmed A. Elamer. The vocational skills gap in accounting education curricula: empirical evidence from the UK. International Journal of Management in Education. 2020; 14 (3):271.
Chicago/Turabian StyleIbrahem Alshbili; Ahmed A. Elamer. 2020. "The vocational skills gap in accounting education curricula: empirical evidence from the UK." International Journal of Management in Education 14, no. 3: 271.
Purpose This paper aims to examine the level of disclosure on content elements of integrated reporting (IR) in Scotland, Northern Ireland and Wales higher education institutions (HEIs). The authors suggest that integrated thinking is an internal process that organizations can follow to increase the level of disclosure on IR that can be used as an effective mechanism to enhance accountability with stakeholders. Design/methodology/approach International Integrated Reporting Council (IIRC) guidelines and content analysis are used to analyze IR content elements in HEI reports from 2014-2016. Findings The results indicate a significant increase in the trend and extent of IR content elements. The HEI-specific characteristics examined, such as establishment of HEI; adoption of IR framework and governing board size are all statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders via increased level of disclosure on IR content elements. Practical implications The results will assist policymakers and regulators to assess the benefits of voluntary implementation of IR at HEIs and evaluate possible mandatory implementation of IIRC guidelines. Second, the findings can assist managers of institutions interested in implementing IR. Social implications This study recommends universities to explicitly address IR issues in reporting, as this will increase their impact as leaders of educational thought in addition to their roles as partners, advisors, counselors and assessors. Originality/value This study explores whether HEIs in Scotland, Northern Ireland and Wales provide disclosure on IIRC content elements as a reflection of integrated thinking and whether the connectivity and interdependence between different departments will help to signal to stakeholders how HEIs create value for society.
Mahalaximi Adhikariparajuli; Abeer Hassan; Mary Fletcher; Ahmed A. Elamer. Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales. Social Responsibility Journal 2020, 17, 321 -342.
AMA StyleMahalaximi Adhikariparajuli, Abeer Hassan, Mary Fletcher, Ahmed A. Elamer. Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales. Social Responsibility Journal. 2020; 17 (3):321-342.
Chicago/Turabian StyleMahalaximi Adhikariparajuli; Abeer Hassan; Mary Fletcher; Ahmed A. Elamer. 2020. "Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales." Social Responsibility Journal 17, no. 3: 321-342.
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, noise sensitivity and age) in the presence of background noise, relative to the ambient background noise (i.e. no noise conditions). Fifteen participants rated the liking of food via questionnaires. The perceptual relative food liking due to age, gender and noise sensitivity at different noise types and levels were presented. The results indicated that age, noise sensitivity and gender influence relative food liking. Females had lower liking ratings of food than males (p = 0.038). Noise sensitivity was also negatively correlated with the relative liking of food (r = −0.72, p < 0.001). Sensitive participants gave lower relative food liking ratings (p = 0.023). The older participants also gave lower relative food liking ratings (p = 0.01). A better understanding of acoustic and non-acoustic factor effects on food perception can be an important area of interest in noise management of dining areas. These results also provide an opportunity for future practical and educational applications. These include a better service that could be presented from food providers and more practical acoustic design of dining areas to suit different groups of people.
Mahmoud A. Alamir; Aws AlHares; Kristy L. Hansen; Ahmed Elamer. The effect of age, gender and noise sensitivity on the liking of food in the presence of background noise. Food Quality and Preference 2020, 84, 103950 .
AMA StyleMahmoud A. Alamir, Aws AlHares, Kristy L. Hansen, Ahmed Elamer. The effect of age, gender and noise sensitivity on the liking of food in the presence of background noise. Food Quality and Preference. 2020; 84 ():103950.
Chicago/Turabian StyleMahmoud A. Alamir; Aws AlHares; Kristy L. Hansen; Ahmed Elamer. 2020. "The effect of age, gender and noise sensitivity on the liking of food in the presence of background noise." Food Quality and Preference 84, no. : 103950.
Purpose This study aims to examine the impact of board structure on risk-taking measured by research and development (R&D) intensity in OECD countries. Design/methodology/approach The study uses a panel data of 200 companies on Forbes global 2000 over the 2010-2014 period. It uses the ordinary least square multiple regression analysis techniques to examine the hypotheses. Findings The results show that the frequency of board meetings and board size are significantly and negatively related to risk-taking measured by R&D intensity, with a greater significance among Anglo-American countries than among Continental European countries. The rationale for this is that the legal and accounting systems in the Anglo American countries have greater protection through greater emphasis on compliance and disclosure, and therefore, allowing for less risk-taking. Research limitations/implications Future research could investigate risk-taking using different arrangements, conducting face-to-face meetings with the firm’s directors and shareholders. Practical implications The results suggest that better-governed firms at the firm- or national-level have a high expectancy of less risk-taking. These results offer regulators a resilient incentive to pursue corporate governance (CG) and disclosure reforms officially and mutually with national-level governance. Thus, these results show the monitoring and legitimacy benefits of governance, resulting in less risk-taking. Finally, the findings offer investors the opportunity to build specific expectations about risk-taking behaviour in terms of R&D intensity in OECD countries. Originality/value This study extends and contributes to the extant CG literature, by offering new evidence on the effect of board structure on risk-taking. The findings will help policymakers in different countries in estimating the sufficiency of the available CG reforms to prevent management mishandle and disgrace.
Aws Alhares; Ahmed Elamer; Ibrahem Alshbili; Maha W. Moustafa. Board structure and corporate R&D intensity: evidence from Forbes global 2000. International Journal of Accounting & Information Management 2020, 28, 445 -463.
AMA StyleAws Alhares, Ahmed Elamer, Ibrahem Alshbili, Maha W. Moustafa. Board structure and corporate R&D intensity: evidence from Forbes global 2000. International Journal of Accounting & Information Management. 2020; 28 (3):445-463.
Chicago/Turabian StyleAws Alhares; Ahmed Elamer; Ibrahem Alshbili; Maha W. Moustafa. 2020. "Board structure and corporate R&D intensity: evidence from Forbes global 2000." International Journal of Accounting & Information Management 28, no. 3: 445-463.
Purpose This paper aims to investigate the supply and demand side of sustainability assurance in Bangladesh. Design/methodology/approach Drawing on signalling theory, a logistic regression model is used for a sample of 100 of the largest Bangladeshi companies to study the relationships between assurance, sustainability disclosure, industry membership and reporting format. Findings Authors’ results show that companies which produce more sustainability information are more likely to get their sustainability assured, to be from non-carbon intensive industries, and are more likely to integrate their sustainability information with the financial annual reports. Authors’ results support the argument that organisations based in weaker legal environments are more likely to secure assurance as this adds to the credibility and reliability of sustainability reports. Research limitations/implications This paper has limitations which raise some issues for future research. First, the authors have covered only large companies; therefore, future research could examine the differences between small and large companies in relation to assurance. Secondly, the authors’ data consist of company sustainability disclosure information in the fiscal year 2015. Longitudinal studies are recommended to extend this research. Finally, future research could examine the moderating effects of geographical location on the relationship between assurance (and its providers) and other variables. Practical implications The findings of this paper will prove valuable to practitioners and researchers. Practitioners, including assurance providers and sustainability reporting managers will benefit from authors’ study as it covers both the demand and supply side characteristics of assurance. Researchers will benefit from the study as it investigates assurance practices in the developing country of Bangladesh. Originality/value To the best of the authors’ knowledge, this is the first study to examine both the supply and demand sides of sustainability assurance in Bangladesh. Authors also introduce reporting format when measuring the relationship between assurance and its determinant factors at micro level. The study also links assurance to signalling theory.
Abeer Hassan; Ahmed Elamer; Mary Fletcher; Nawreen Sobhan. Voluntary assurance of sustainability reporting: evidence from an emerging economy. Accounting Research Journal 2020, 33, 391 -410.
AMA StyleAbeer Hassan, Ahmed Elamer, Mary Fletcher, Nawreen Sobhan. Voluntary assurance of sustainability reporting: evidence from an emerging economy. Accounting Research Journal. 2020; 33 (2):391-410.
Chicago/Turabian StyleAbeer Hassan; Ahmed Elamer; Mary Fletcher; Nawreen Sobhan. 2020. "Voluntary assurance of sustainability reporting: evidence from an emerging economy." Accounting Research Journal 33, no. 2: 391-410.