Research

Published Papers

  1. Qotba, A.M., Elsalem, B.A., Shawtari, F.A., 2024. The effect of corporate governance mechanisms on audit quality: evidence from the UK FTSE-350 listed companies. International Journal of Accounting and Finance, 11(4), 245-266.
  2. Elsalem, B.A., Shawtari, F.A., Qotba, A.M., Bajaher, M., 2023. Does the UK Companies Act of 2006 matter for the private companies? Evidence from Real and Accruals earnings management practices. Journal of Money and Business, Vol. 3 No. 2, pp. 212-226.
  3. Shawtari, F.A., Elsalem, B.A., Salem, M.A. and Shah, M.E., 2023. Financial development and economic diversification in Qatar: does Islamic finance matters. Journal of Islamic Accounting and Business Research.
  4. Abdul Razak, S.H., Shawtari, F.A. and Elsalem, B.A., Ownership type, business model, market structure, and the performance of Takaful and conventional insurance companies in Malaysia. Cogent Economics & Finance, 9(1), p.1888436.
  5. Elsalem, B.A., The impact of segmental reporting practices on real earnings management: empirical evidence from the non-financial FTSE-100 firms in the UK. International Journal of Accounting and Finance, 11(1), pp.40-63.
  6. Khandakar, N., Saidi, F. and Elsalem, B.A., An activity-based costing for a university consultancy centre for entrepreneurship. Afro-Asian Journal of Finance and Accounting, 8(3), pp.296-316.

Conferences

  1. Corporate Sustainability Reporting in Qatar: Determinants, Impact on Firm Value, and Theoretical Insights. Entrepreneurship for Sustainability and Impact (ESI) 7th International Conference, Qatar, October 2024
  2. Does whistleblowing protection policy suppress earnings management? Evidence from the UK FTSE-350 firms. Entrepreneurship for Sustainability and Impact (ESI) 6th International Conference, Qatar, October 2023.
  3. Does whistleblowing protection policy suppress earnings management? Evidence from the UK FTSE-350 firms. 33rd CSEAR International Congress, St Andrews, UK, August 2023.
  4. Does whistleblowing protection policy suppress earnings management? Evidence from the UK FTSE-350 firms. British Accounting and Finance Association BAFA Conference, Nottingham, April 2022.
  5. The Enactment of Whistleblowing Policy: a processual approach to the study of practice at the Qatar Financial Centre Regulatory Authority. Asia-Pacific Management Accounting Association APMAA 15th Annual Conference, Doha, November 2019.
  6. Enactment of Whistle Blowing Policy. 23rd Financial Reporting and Business Communication Conference, Reading, UK, July 2019.
  7. Does the UK Companies Act of 2006 matter for the private companies: Evidence from Real and Accruals earnings management practices (Co-Authors: Aziz Jaafar and Fekri A. Shawtari), 22nd Financial Reporting and Business Communication Conference, Bristol, UK, July 2018.
  8. Whistle Blowing Intentions and Corporate Financial Reporting: A Framework to Determine the Impact of Increase in Whistle Blowing Intentions on Corporate Governance. British Accounting and Finance Association BAFA Conference, London, April 2018.
  9. Talking the Talk or Walking the Talk: IFRS 8 and Earnings Management (Co-Author: Ghassan Mardini). XIII International Accounting Symposium, Madrid, July 2017.
  10. An Investigation Into the Determinates of Earnings Management in Saudi Arabia and Qatar: the Impact of Different Ownership Structure and Eternal Audit. British Accounting and Finance Association BAFA Conference, Edinburgh, April 2017.
  11. Did the UK Companies Act of 2006 affect earnings management behaviour in UK private companies (Co-Author: Aziz Jaafar), XII International Accounting Symposium, Madrid, July 2016.
  12. Implications of Asset Pricing System for the Real Estate Industry in Qatar. Cityscape-Qatar, April 2016.