Professor Khaled Hussainey
Profiles

Professor Khaled Hussainey

Professor of Accounting

Plymouth Graduate School of Management & Plymouth Business School (Faculty of Business)

Role

Professor of Accounting

Qualifications

Education

Ph.D. (Accounting & Finance), The University of Manchester(UK).

M.Sc. (Accounting & Finance), The University of Birmingham (UK).

B.Com (Accounting), Ain Shams University (Egypt).

 

Academic Appointments

Professor of Accounting, Plymouth University                  1st June 2013

Reader in Accounting, Stirling University                  August 2012 – May 2013

Senior Lecturer in Accounting, Stirling University    January 2010 – July 2012

Lecturer in Accounting, Stirling University                August 2008 –December 2009

Postdoctoral Research Fellow, Manchester University   Jan.2006 – July 2008 

ESRC Research Associate, Manchester University Jan. 2005 – Dec. 2005                               

Tutor/Associate Lecture/Assistant Professor/Associate Professor of Accounting, Ain Shams University (Egypt)

Teaching interests

Postgraduate Courses


Advanced Management Accounting

Accounting and Finance for Non-Specialists

Research Methodology

Contemporary Issues in Accounting

Undergraduate Courses

Financial Reporting

Financial Statement Analysis

Management Accounting

Advanced Management Accounting

Accounting for Non-Profit Organisations

National Accounting

Staff serving as external examiners

External Examiner for MSc in Accounting & Finance degrees,Essex University.

External Examiner for BA in Accounting & Finance degrees,Heriot-Watt University.

External Examiner for BA in Accounting & Finance degrees,University of Worcester.

Staff serving as external examiners

My academicreputation is reflected in the numerous invitations which I receive toexternally examine PhD theses:

1. Osama Abdel-LatifMah'D – Aberdeen University [Budgeting in Jordanian universities].

2. Rohaida Basiruddin – Durham University [Audit qualityand earnings management in the UK).

3. Medhat ElGuindy – Leeds University [IFRS and earningsmanagement in the UK].

4. Marwa Hassan – Aston University [Determinants of IFRS compliancein Egypt and Jordan].

5- Azhar Mohamed – Bangor University (Short selling in the UK].

6- Yasean Tahat – Dundee University [IFRS compliance inJordan].

7- Raed Kanakriya – Durham University [Goodwill impairmentsin the UK]

8. Nargis Michael – Essex University [Earnings management inEgypt].

9- Matough Essa – Glasgow Caledonian University [Business auditrisk in Libya].

10. Alaa Zalata – Aberdeen University [CEO compensation in theUK].

11- Rabie Nehme – Durham University [Audit fees and corporategovernance in the UK]

12. Cathy Salzedo - Lancaster University [sell-sideanalysts respond to corporate earnings surprises].

13. Ruaa BinSaddig –Birkbeck University of London. [Determinants of financial policies in SaudiArabia].

14. Waleed Al-Bassam– Glasgow University. [Corporate governance disclosure and firm value: evidencefrom Saudi Arabia]

15. Bassam Kazmouz(Essex University) – [The effect of applying fair value on the financialstatements in the UK].

16. Yousf Almahrog –University of Central Lancashire [The impact of CSR on earnings management inthe UK].

17. Badar Al-Otaibi – Bedfordshire University [Corporategovernance and voluntary disclosure in Kuwait]

18. Yasser Mohamed – Heriot-Watt University [Consequences of earningsquality in the UK]

19. Abdulaziz Aldaarmi – Brunel University [stock marketprediction in Saudi Arabia]

20. Howida Shehata – Durham University [Determinants of R&Ddisclosure in the UK]

21. Alaa Alhaj Ismail – Essex University [Value relevance ofshare-option compensation in EU and US Banking sector].

22. Tendai Makura - York University [Risk Disclosure in UKbanks]

23. KhadijaMarseet - Huddersfield University [The relationship between Exchange rates andstock return: an international study]

24. Lijuan Xiao– Durham University [Essays on Accounting Information Quality in China]

Research interests

Measuring corporate disclosure quality and quality.

Determinants of disclosure. 

Corporate governance.

Islamic finance.

Islamic accounting.

Dividend policies and capital structure decisions.

Research degrees awarded to supervised students

PhD Completions

1. Imad Kutum- Business audit risk, comparative auditing standards.

2. Tamer Elshandidy – Risk reporting and measurement: A cross-country study.

3. Mohammed Idris – Earnings management and corporate governance in Jordan.

4. Sahar Munir – Islamic Derivatives in Pakistan.

5. Hany Elzahar – Determinants and relevance of KPIs reporting.

6. Khaled Alhabashi – IslamicFinance and SMEs

7. Nejia Moumen – Risk disclosure, governance and share price anticipation of earnings in MENAcountries

8. Ahmed Hassanein – The determinants and value relevance of UK narrative reporting

9. Sherif Ismail – Determinants, economic consequences and non-economic consequences of compliance with AAOIFI standards

PUBLISHED PAPERS

2016

Khelil, I; Hussainey, K. and Noubbigh, H. (2016). Audit Committee - InternalAudit Interaction and Moral Courage. Managerial Auditing Journal, forthcoming.

Habbash, M., Hussainey, K.  and Ibrahim, A. (2016). The determinants ofvoluntary disclosure in Saudi Arabia: An empirical study. InternationalJournal of Accounting, Auditing and Performance Evaluation, forthcoming

Al-Najjar,B., Ding, R. and Hussainey, K. (2016). “Determinantsand value relevance of UK CEO pay slice”. InternationalReview of Applied Economics, forthcoming.

Alotaibi, K. and Hussainey, K. (2016).Quantity versus quality: The value relevance of CSR disclosure of Saudicompanies. Corporate Ownership and Control, forthcoming.

Al-Maghzom , A. , Hussainey, K. and Aly,D. (2016).   Value relevance of voluntaryrisk disclosure levels: Evidence from Saudi banks. Journal of Accounting andTaxation, forthcoming.

Al-Maghzom , A. , Hussainey, K. and Aly,D. (2016).  Corporate Governance and RiskDisclosure: Evidence from Saudi Arabia. Corporate Ownership and Control,forthcoming.

Elhalaby, S.,Hussainey, K. (2016). Determinants of compliance with AAOIFI standards byIslamic banks. . International Journalof Islamic and Middle Eastern Finance and Management, forthcoming.

Al-Maghzom , A. , Hussainey, K.and Aly, D. (2016). Thelevel of risk disclosure in listed banks: Evidence from Saudi Arabia. CorporateOwnership and Control, forthcoming.

Khlif, H., Guidara, A. and Hussainey, K. (2016).‘Sustainability level, corruption and tax evasion: A cross-country analysis’.  Journalof Financial Crime, forthcoming.

Khlif, H. and Hussainey, K. (2016). ‘The Association between risk disclosureand firm characteristics: a meta-analysis”, Journal of Risk Research, 19(2), 181-211.

Khalifa, M., Ben Othman, H and Hussainey, K.(2016). ‘Temporal variation and cross-sectional differences of accountingconservatism in emerging countries’. InternationalJournal of Accounting, Auditing and Performance Evaluation 12 (1). 45– 69.

Allini, A, Manes Rossi, F and Hussainey, K. (2016). The board’s rolein risk disclosure: An exploratory study in Italian listed state-owned companies. PublicMoney & Management, 36 (2),113-120.

Nekhili.M.,Hussainey, K., Cheffi, W, Chitoui, T. and Tchakoute-Tchuigoua, H. (2016) “R&Dnarrative disclosure, corporate governance and market value: Evidence fromFrance” Journal of Applied Business Research,32(1)111-128.

2015

Cheikh Rouhou, N., Ben Mrad Douagi, F.W. andHussainey, K (2015). The effect of IFRS Reinforcement factors on analysts’earnings forecasts accuracy. CorporateOwnership and Control, 13(1), 265- 281.

Kutum, I. Fraser, I and Hussainey, K. (2015). ‘The application of Business risk auditmethodology within non-big-4 firms’.  Journalof Financial Reporting and Accounting, Vol. 13 Iss: 2, pp.226 – 246.

McChlery, S., Paisey, C, Hussainey,K. and Khouy, R. (2015). ‘An empirical study of the determinants of UK oil andgas voluntary disclosures. Applied Economics, 47 (54), 5917–5931

Ahmed, F and Hussainey, K. (2015). Conversion to Islamic Banks:Jurisprudence, Economic and AAOIFI Requirements. European Journal of IslamicFinance, 3; 1-9.

Hassanein,A and Hssainey, K. (2015). “Is forward-looking financial disclosure really informative?Evidence from UK narrative statements”,InternationalReview of Financial Analysis, 41, 52-61.

ElHalaby, S. and Hussainey, K. (2015). A holistic model for Islamic accountantsand its value added. Corporate Ownership and Control. 12 (3): 164-184.

ElHalaby, S. andHussainey, K. (2015). Thedeterminants of social accountability disclosure- Evidence from Islamic banksaround the world.  International Journal of Business, 20(3), 202-223.

Elshandidy, T., Fraser, I and Hussainey, K. (2015). “What drives mandatory andvoluntary risk reporting variations across Germany, the UK and the US?”. BritishAccounting Review, 47 (4), 376–394.

Khlif,H., Samaha, K. and Hussainey, K. (2015). ‘The impact of board characteristicsand audit committee on voluntary disclosure: a meta-analysis’ Journal ofInternational Accounting, Auditing and Taxation, 24, 13-28.

Elzahar, H, Hussainey, K,Mazzi, F and Tsalavoutas, I (2015). The Economic consequences of Key Performance Indicators'disclosure quality. The International Review of Financial Analysis, 39, 96-112.

Moumen, N., Ben Othman, H and Hussainey, K. (2015). The value relevance ofriskdisclosurein annual reports: Evidencefrom MENA emerging markets.Researchin International Business and Finance, 34, 177-204.

Khlif, H, Hussainey, K. and Achek, I (2015). The moderating effect of culturedimensions on the association between profitability and corporate social andenvironmental disclosure: A Meta-analysis. Meditari Accountancy Research, 23(3), 296 – 321.

2014

Athanasakou, V. and Hussainey, K. (2014). The perceived credibility of forward-looking performance disclosures. Accounting and Business Research, 44:3, 227-259.

Chakron, R. and Hussainey, K. (2014). Disclosure quality in Tunisian annual reports, Corporate Ownership and Control,11(4):58-80.

Kutum, I. and Hussainey, K. (2014). Are Canadian banks ready for Basel III? Accounting and Finance Research, vol 3, No 3.

Abed, S., Roberts,C. and Hussainey, K. (2014).Managers' incentives for issuing cash flow forecasts. International Journal of Accounting, Auditing and Performance Evaluation, 10 (2): 133-152. 

Said Ressas, M. and Hussainey, K. (2014). Does financial crisis affect good and bad news disclosure? International Journal of Accounting, Auditing and Performance Evaluation, 10 (4): 410-429.

Mouselli, S. and Hussainey, K.(2014). The effects of corporate governance on analyst following and firm value: the UK evidence. Corporate Governance: The International Journal of Business in Society, 14 (4): 453-466.

2013

Al-Moataz,E and Hussainey, K. (2013).Determinants of corporate governance disclosure in Saudi Arabia. Journal of Economics and Management.

Elshandidy,T., Fraser, I and Hussainey, K. (2013). Aggregated, voluntary, and mandatory risk disclosures incentives: evidence from UK FTSE All Share”, International Review of Financial Analysis, 30,320–333

Barakat,A. and Hussainey, K.(2013). Governance and risk reporting: evidence from operational risk disclosures in European banks. International Review of Financial Analysis, 30, 254-273.

Wang, M. and Hussainey, K. (2013). Voluntary forward-looking statements driven by corporate governance and their value relevance. Journal of Accounting and Public Policy,32 (3), 26-49.

Moumen, N., Ben Othman, H. and Hussainey, K. (2013). The effect of equity ownership structure, financial leverage and proprietary cost on share price anticipation of future earnings:Evidence from MENA emerging markets. Corporate Ownership and Control,11 (1), 518 - 533.

Aljifri, K., Hussainey, K. and Oyelere, P. (2013). The determinants of relevant information disclosure: A corporate governance perspective. Corporate Ownership and Control, 10 (2), 8-19.

Minhas, S., Poria, S., Hussain , A and Hussainey, K (2013). A review of artificial intelligence and biologically inspired computational approaches to solving issues in narrative financial disclosure, Advances in Brain Inspired Cognitive Systems, Lecture Note in Computer Science, Volume 7888, pp 317-327

2012

Mouselli, S., Jafaar, A. and Hussainey, K. (2012). Accruals quality vis-à-vis disclosure quality: substitutes or complementary? The British Accounting Review,44(1): 36-46.

Hussainey, K. and Al-Najjar, B.(2012). Understanding the determinants of RiskMetrics/ISS ratings of the quality of UK companies’ corporate governance practice. Canadian Journal of Administrative Sciences. 29 (4): 366-377.

Samaha, K., Dahawy, K., Stapleton,P. and Hussainey, K. (2012). The extent of corporate governance disclosure and its determinants in a developing market:the case of Egypt. Advances in Accounting. 28(1),168-178.

Hussainey, K. and Aljifri, K. (2012). Corporate governance mechanisms and capital structure in UAE? Journal of Applied Accounting Research. 13(2),145-160.

Basiddiq,H. and Hussainey, K. (2012). Does asymmetric information drive UK dividends propensity? Journal of Applied Accounting Research. 13(3), 284- 297.

Elzahar, H. and Hussainey, K.(2012). Determinants of narrative risk disclosures in UK interim reports. Journal of Risk Finance, 13(2): 133-147.

2011

Hussainey, K. and Al-Najjar, B. (2011). Future-oriented information: determinants and use. Journal of Applied Accounting Research, 12 (2): 123-138.

Hussainey, K., Mgbame, C.O. and Chijoke-Mgbame, A. M.  (2011). ‘Dividend policy and share price volatility: UK evidence’,Journal of Risk Finance,12 (1):57-68.

Al-Najjar,B. and Hussainey, K. (2011). ‘Revisiting the capital structure puzzle: UK evidence.  Journal of Risk Finance,12 (4): 329-338.

Hussainey,K., Elsayed M. and Abdel Razik, M. (2011). ‘Factors affecting corporate social responsibility in Egypt’.Corporate Ownership and Control. 8(4), 432- 443

Ben Othman,H., Hussainey, K. and Moumen, N. (2011). Share price anticipation of future earnings in the presence of financial leverage, proprietary cost and institutional ownership: Evidence from MENA emerging markets. International Journal of Global Management Studies Professional, 3(1), 1-22.

2010

Hussainey, K. and Mouselli, S.(2010). Disclosure quality and stock returns in the UK. Journal of Applied Accounting Research, 11 (2): 154-174.

Hussainey, K. and Salama, A. (2010).The importance of corporate environmental reputation to investors. Journal of Applied Accounting Research, 11(3):229 - 241.

Aly, D.,Simon, J. and Hussainey, K. (2010). Determinants of corporate internet reporting: evidence from Egypt. Managerial Auditing Journal, 25(2): 182-202. 

Sun, N., Salama, A., Hussainey, K.and Habbash, M. (2010). Corporate environmental disclosure, corporate governance and earnings management. Managerial Auditing Journal, 25(7):679-700.

Ahmed, A. and Hussainey, K. (2010). Managers’ and auditors’ perceptions of intellectual capital disclosure. Managerial Auditing Journal, 25 (9): 844 – 860.

Al-Nodel, A.and Hussainey, K. (2010). Corporate governance and financing decisions by Saudi companies? Journal of Modern Accounting and Auditing, 6 (8):1-14.

 2009

Hussainey, K. and Walker, M. (2009).The effects of voluntary disclosure policy and dividend propensity on prices leading earnings. Accounting and Business Research, 39 (1), 37-55.

Al-Najjar, B. and Hussainey, K.(2009). The association between dividend payout and outside directorships. Journal of Applied Accounting Research, 10(1): 4-19.

Hussainey, K. (2009). The impact of audit quality on earnings predictability. Managerial Auditing Journal,24 (4): 340-351.

Hussainey, K. and Aal-Eisa,J. (2009). Disclosure and dividend signalling when sustained earnings growth declines. Managerial Auditing Journal, 24 (5):445-454.

Hussainey,K. (2009). Do dividends signal information about future earnings? Applied Economics Letters, 16, 1285-1288.

Hussainey, K.and Ngoc, L. (2009). Macroeconomic indicators and Vietnamese stock prices. Journal of Risk Finance, 10 (4): 321-332.

2008

Hussainey, K. and Al-Nodel, A. (2008). Corporate governance online reporting by Saudi companies. Research in Accounting in Emerging Economies, 8, 39-64.

2007

Schleicher,T. Hussainey, K. and Walker, M. (2007). Loss firms' annual report narratives and share price anticipation of earnings. The British Accounting Review, 39(2),153-171.

Aljifri, K. and Hussainey, K. (2007).The determinants of forward-looking information in annual reports of UAE companies. Managerial Auditing Journal,22 (9), 881-894.

2003

Hussainey, K., Schleicher, T. and Walker, M. (2003). Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings. Accounting and Business Research, 33 (4),275-294.

 PAPERS UNDER REVIEW

A large-scale study on the determinants of Voluntary disclosure of oil and gas reserves. 

Corporate governance and the informativeness of risk disclosure:  evidence from MENA emerging markets. 

The effect of multiple directorships on real and accrual-based earnings management:evidence from Saudi listed firms. 

Audit committee — internal audit interaction and moral courage 

The impact of efficiency on Islamic banks’ performance: A cross country study

The determinants of XBRL adoption: A cross country analysis. 

The integration of 3rd generation balanced scorecard with student loyalty to enhance financial performance in higher education. 

Organisational sustainability for Egyptian national sport governing bodies. 

The determinants of holistic disclosure levels for Islamic banks. 

The contributions of early Muslim scholars to the originality of bookkeeping system. 

The implication of the application of the 3rd generation balance scorecard in education sector; Evidence from DEA. 

Corporate governance and risk disclosure in the Banking sector: Evidence from Saudi Arabia. 

The level of risk disclosure in listed banks: Evidence from Saudi. 

Corporate governance and multi-corporate disclosures: Evidence from Islamic banks. 

Perceptions of stakeholders and non-customers towards sharia, social and financial practices of Islamic banks. 

Determinants of CSR quality and quantity in Saudi Arabia  

Corporate social responsibility disclosure quantity and quality and firm value: Evidence from Saudi Arabian non-financial listed firms.

Corporate governance and risk disclosure: Evidence from Saudi Arabia. 

WORKING PAPERS

A new measure for disclosure quality

Islamic Derivatives in Pakistan

What drives the forward-looking content of sell-side analysts' reports?

The timeliness of goodwill impairments under FRS 10 and 11

Economic consequences of multi corporate disclosure:  Evidence from Islamic banks.

The determinants of the disclosure level of Sharia compliance in Islamic banks around the world.

 Spin to swindle: identifying falsification in financial text. 

Reports & invited lectures

University

Presentation title

Glasgow University

The effects of voluntary disclosure policy and dividend payment status on prices leading earnings

Hull University

The effects of voluntary disclosure policy and dividend payment status on prices leading earnings

Durham University

The effects of voluntary disclosure policy and dividend payment status on prices leading earnings

Bangor University

The timeliness of goodwill impairments under FRS 10 and 11

Naples University, Italy

A new measure for narrative disclosure quality

Bristol University

A new measure for narrative disclosure quality

Frankfurt University, Germany

A new measure for narrative disclosure quality

Brunel University

A new measure for narrative disclosure quality

Cardiff University

A new measure for narrative disclosure quality

King Khalid University, Saudi Arabia

A new measure for narrative disclosure quality

Tunis Business School, Tunisia

A new measure for narrative disclosure quality

Tunis Business School, Tunisia

Economic consequences of Key Performance Indicators (KPIs) disclosure quality

Durham University

Determinants of CSR in Islamic banks around the world

Huddersfield University

Economic consequences of Key Performance Indicators (KPIs) disclosure quality

Qatar University

Corporate Narrative Disclosure: What we Know and What we need to know?

Reading University

Informativeness of Forward-looking disclosure: UK Evidence

Nottingham Trent University

Informativeness of Forward-looking disclosure: UK Evidence

University of West of England

Informativeness of Forward-looking disclosure: UK Evidence

Other academic activities

Co-Editor-in-Chief of Journal of Financial Reporting and Accounting

 Associate Editor for International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE)

Due to my growing reputation in disclosure research,Editors of three international journals have invited me to act as guest editor for three special issues. In addition, I have acted as ad-hoc referee for many articles in high quality international journals.

Guest Editor of Journal of Financial Reporting and Accounting for a special issue on determinants and consequences of corporate disclosure.

Guest Editor of Journal of Applied Accounting Research for a special issue on corporate governance.

Guest Editor of Corporate Governance: The International Journal of Business in Society for a special issue on corporate governance and voluntary disclosure.

Guest Editor of Managerial Auditing Journal for special issue on corporate narrative reporting.

Guest Editor of International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE) for a special issue on Accounting & Finance in MENA countries.

 ·        Ad-hoc Reviewer for the following journals:

  1. Journal of Business Finance and Accounting.
  2. British Accounting Review.
  3. European Accounting Review.
  4. Research in Accounting in Emerging Economies.
  5. International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE).

Other Professional Activities

1. External Adviser for the Validation of an MSc Accounting and Finance program, Royal Docks Business School, University of East London.

 2. External Adviser for the Validation of an MSc Accounting and Business Management Program at Brunel Business School, Brunel University.

3. External Adviser for the Validation of an MSc Accounting and Business Management Program at King Khalid University (Saudi Arabia).

4. External Adviser for the Validation of an MSc Accounting and Business Management Program at Ummal-Qura University (Saudi Arabia). 

Additional information

Research Funding:

2014, 1-year project funded by Plymouth University: “Informativeness of forward-looking financial disclosure change”.

2014, 1-year project funded by Qatar National Research Fund: “Stock market's reaction to voluntary disclosure driven by corporate governance of corporations listed on Doha”

2010, 1-year project funded by The British Academy: “A content analysis of narrative future-oriented disclosures’”

2005, 1-year project funded by ESRC: “Financial disclosure and earnings timeliness: a sector specific approach”

Best Thesis/Research papers awards:

1. An outstanding PhD thesis in the Interdisciplinary Accounting Research Category of the Emerald/EFMD 1st Annual Outstanding Doctoral Research Awards in 2004. Thesis title: "A study of the ability of (partially) automated disclosure scores to explain the information content of annual report narratives for future earnings".

      2. Schleicher, T.Hussainey, K. and Walker, M. (2007). ‘Loss firms' annual report narratives andshare price anticipation of earnings’, TheBritish Accounting Review, 39(2), 153-171.

       3. Al-Najjar, B. andHussainey, K. (2011). ‘Revisiting the capital structure puzzle: UKevidence.  Journal of Risk Finance, 12 (4): 329-338.

      4.  Barakat, A. and Hussainey, K. (2012). Corporate governance and risk reporting: Evidence from operational risk disclosures in European banks. ‘Corporate Governance: Coping with Financial Crisis’ conference,Birmingham University.

External Examiner at UK Universities:

External Examiner for MSc in Accounting & Finance degrees, Essex University.

External Examiner for BA in Accounting & Finance degrees, Heriot-Watt University.

External Examiner for BA in Accounting & Finance degrees,University of Worcester.

Staff serving as external examiners

My academic reputation is reflected in the numerous invitations which I receive to externally examine the following PhD theses:

1. Osama Abdel-LatifMah'D – Aberdeen University [Budgeting in Jordanian universities].

2. Rohaida Basiruddin – Durham University [Audit quality and earnings management in the UK).

3. Medhat ElGuindy – Leeds University [IFRS and earnings management in the UK].

4. Marwa Hassan – Aston University [Determinants of IFRS compliance in Egypt and Jordan].

5- Azhar Mohamed – Bangor University (Short selling in the UK].

6- Yasean Tahat – Dundee University [IFRS compliance in Jordan].

7- Raed Kanakriya – Durham University [Goodwill impairments in the UK]

8. Nargis Michael – Essex University [Earnings management in Egypt].

9- Matough Essa – Glasgow Caledonian University [Business audit risk in Libya].

10. Alaa Zalata – Aberdeen University [CEO compensation in the UK].

11- Rabie Nehme – Durham University [Audit fees and corporate governance in the UK]

12. Cathy Salzedo - Lancaster University [sell-side analysts respond to corporate earnings surprises].

13. Ruaa BinSaddig –Birkbeck University of London. [Determinants of financial policies in SaudiArabia].

14. Waleed Al-Bassam– Glasgow University. [Corporate governance disclosure and firm value: evidencefrom Saudi Arabia]

15. Bassam Kazmouz (Essex University) – [The effect of applying fair value on the financial statements in the UK].

16. Yousf Almahrog –University of Central Lancashire [The impact of CSR on earnings management in the UK].

17. Badar Al-Otaibi – Bedfordshire University [Corporate governance and voluntary disclosure in Kuwait]

18. Yasser Mohamed – Heriot-Watt University [Consequences of earnings quality in the UK]

19. Abdulaziz Aldaarmi – Brunel University [stock market prediction in Saudi Arabia]

20. Howida Shehata – Durham University [Determinants of R&D disclosure in the UK]

21. Alaa Alhaj Ismail – Essex University [Value relevance of share-option compensation in EU and US Banking sector].