{"id":19,"date":"2016-10-20T10:12:33","date_gmt":"2016-10-20T10:12:33","guid":{"rendered":"http:\/\/qufaculty.qu.edu.qa\/mostafa-hassan\/?page_id=19"},"modified":"2025-05-29T06:50:13","modified_gmt":"2025-05-29T06:50:13","slug":"refereed-publications","status":"publish","type":"page","link":"http:\/\/qufaculty.qu.edu.qa\/mostafa-hassan\/refereed-publications\/","title":{"rendered":"Refereed publications"},"content":{"rendered":"

Hassan, M.K., Lahyani, F.E. and Albitar, K. (2025), “Beyond quotas: how ESG disclosure and critical mass of female directors shape firm value in France”, Journal of Applied Accounting Research, Vol. ahead-of-print No. ahead-of-print, 2025. https:\/\/doi.org\/10.1108\/JAAR-02-2025-0048<\/a><\/p>\n

Abu-Abbas, B. and Hassan, M.K<\/u>. (2024), Readability and banks’ risk-taking behaviour: evidence from GCC, Research in International Business and Finance, Vol. 70, Part A, 102367, doi.org\/10.1016\/j.ribaf.2024.102367<\/a><\/p>\n

Elsayed, N. and Hassan, M.K<\/u>. (2024), Audit Simulation and Learning Styles: Enhancing Students\u2019 Experiential Learning and Performance at a MENA University, International Journal of Auditing, Forthcoming, Vol. XX \u00a0doi.org\/10.1111\/ijau.12345<\/a><\/p>\n

Hassan, M. K. and Lahyani, F., and Elghrabawy, A. (2023), \u201cPolitical connections, media coverage and firm performance: Evidence from an emerging market\u201d, Meditari Accountancy Research<\/em>, Vol. 31, No. 6, pp. 1634-1653.<\/p>\n

Hassan, M. K., Abbas, B. and Kamel, H. (2022) Tone, readability and financial risk: the case of GCC banks. Journal of Accounting in Emerging Economies, <\/em>Vol. 13, No. 4, pp. 716-740.\u00a0\u00a0 <\/em><\/p>\n

Hassan, M. K., Elkasih, M, and Ismael, H. (2022), Risk governance: the role of organizational culture. Journal of Accounting & Organizational Change, Vol. 18, No. 1, pp. 77-99.<\/p>\n

Hassan, M. K, Florio, C. and Abbas, B. (2022), Corporate governance, transparency, and performance: empirical evidence from the UAE, Afro-Asian Journal of Finance and Accounting,<\/em> Vol. 12, No. 3, pp. 312-344.<\/p>\n

Ramadan, M. and Hassan, M. K. (2022), Board gender diversity, governance and Egyptian listed firm\u2019s performance, Journal of Accounting in Emerging Economies, <\/em>Vol. 12, No. 2, pp. 279-299.<\/p>\n

Khan, H., Malik, M. Z., Alomari, M. K. B., Khan, S., Al-Maadid, A. A. S. A., Hassan, M. K<\/u>., Khan, K. (2022). Transforming the capabilities of Artificial Intelligence in GCC Financial sector: A Systematic Literature Review. Wireless Communications and Mobile Computing, 2022<\/em>, 1-17.<\/p>\n

Khan, H., Alomari, M., Khan, S., Nazir, S., Gill, A., Al-Maadid, A., Abu-Shawish, Z., Hassan, M. (2021). Systematic Analysis of Safety and Security Risks in Smart Homes. Computers, Materials & Continua<\/em>, Vol. 68, No. 1, pp. 1409-1428<\/p>\n

Hassan, M. K. and Lahyani, F. (2020), Media, independent non-executive directors and strategy disclosure by non-financial listed firms in the UAE, Corporate Governance:\u00a0 <\/em>The International Journal of Business in Society, <\/em>Vol., 20 No. 2, pp. 216-239.<\/p>\n

Hassan, M. K., Abbas, Bassam, and Garas, S. (2019), Readability, governance, and performance: a test of the obfuscation hypothesis in Qatari listed firms, Corporate Governance:\u00a0 <\/em>The International Journal of Business in Society, <\/em>Vol. 19 No. 2, pp. 270-298.<\/p>\n

Hassan, M. K., and Mouakket, S, (2018), Power, trust and control: the interaction of political behaviours in accounting-based ERP system implementation, Journal of Accounting in Emerging Economics<\/em>, Vol. 8, No. 4, pp. 476-494.<\/p>\n

Hassan, M. K., (2018), Governance, product market competition and agency costs: evidence from UAE, International Journal of Business Governance and Ethics<\/em>, Vol. 13, No. 1, pp. 59-84.<\/p>\n

Garas, S. and Hassan, M. K.<\/u> (2018), Student Performance on Computer-Based Tests versus Paper-Based Tests in the introductory Financial Accounting: UAE Evidence, Academy of Accounting and Financial Studies Journal<\/em>, Vol. 22, No. 2, pp. 1-14<\/p>\n

Ndiweni, E., Haque, F. and Hassan, M. K.<\/u> (2018) Corporate social responsibility practices of banks in Bangladesh: a structuration theory perspective, Investment Management and Financial Innovations Journal<\/em>, Vol. 15, No.1, pp.305-360<\/p>\n

Hassan, M. K and Mouakket, S. (2016), ERP and organizational change: a case study examining the implementation of accounting modules, International Journal of Organizational Analysis<\/em>, Vol. 24, No. 3, pp. 487-515.<\/p>\n

Hassan, M. K, (2015), Corporate governance, audit committee and the internet reporting of strategic information by UAE non-financial firms, Journal of Accounting and Management Information Systems<\/em>, Vol. 14, No. 3, pp. 508-545.<\/p>\n

Elkelish, W. and Hassan, M.K.<\/u> (2015), Corporate governance disclosure and stock price accuracy: empirical evidence from United Arab Emirates, Journal of Applied Accounting Research<\/em>, Vol. 16, No. 2, pp. 265-286.<\/p>\n

Hassan, M.K. (2015), Corporate governance, organizational power and disclosures by firms in the United Arab Emirates, International Journal of Accounting, Auditing and Performance Evaluation,<\/em> Vol. 11, No. \u00be, pp. 281-311.<\/p>\n

Abdallah, A. A., Hassan, M. K<\/u>. and McCleland, P. L. (2015), Islamic Financial Institutions, Corporate Governance, and Corporate Risk Disclosure in GCC Countries, Journal of Multinational Financial Management<\/em>, Vol. 31, pp. 63-82.<\/p>\n

Elkeilish, W. and Hassan, M.K.<\/u> (2014), Organizational culture and corporate risk disclosure: an empirical investigation for UAE listed companies, International Journal of Commerce and Management<\/em>, Vol. 24, No. 4, pp. 277-299.<\/p>\n

Hassan, M. K. (2014), Risk narrative disclosure strategies to enhance organizational legitimacy: evidence from UAE financial institutions, International Journal of Disclosure and Governance<\/em>, Vol. 11, No.1, pp. 1-17.<\/p>\n

Uddin, MD and Hassan, M.K.<\/u> (2014), Corporate Governance Disclosure and Security Market Risk in the UAE, International Journal of Economics and Finance<\/em>, Vol. 6, No. 1, pp.39-52. Published by Canadian Centre of Science and Education<\/p>\n

Halbouni, S. and Hassan, M.K.<\/u> (2014), \u201cAn empirical investigation of the culture-IFRS mutual relationship in Jordan, Corporate Ownership and Control Journal<\/em>, Vol.11, No. 1, pp. 28-42.<\/p>\n

Hassan, M. K., and Halbouni, S, (2013) Corporate governance, economic turbulence and financial performance of UAE listed firms \u2013 Studies in Economics and Finance<\/em>, Vol. 30, No. 2, pp.118-138.<\/p>\n

Hassan, M.K. and Sarker A.E. (2012), Managerial innovations in the Egyptian public health sector: an empirical investigation, International Journal of Public Administration<\/em>, Vol. 35, No. 11, pp. 760-771.<\/p>\n

Hassan, M. K., and Abdallah, A. A. (2012), Behavioural aspects of corporate governance: introduction to special issue, International Journal of Behavioural Accounting and Finance<\/em>, Vol. 3, No. \u00bd, pp. 1-4<\/p>\n

Hassan, M. K., (2012), \u201cA disclosure index to measure the extent of corporate governance reporting by UAE listed corporations\u201d, Journal of Financial Reporting and Accounting<\/em>, Vol.10, No.1, pp. 4-33.<\/p>\n

Halbouni, S. and Hassan, M.K.<\/u> (2012), \u201cThe domination of financial accounting on managerial accounting information: an empirical investigation in the UAE\u201d, International Journal of Commerce and Management<\/em>, Vol. 22, No. 4, pp. 306-327.<\/p>\n

Hassan, M. K. (2011), \u201cRisk regulations and disclosure in the United Arab Emirates: an institutional theory analysis\u201d, Corporate Ownership and Control Journal<\/em>, Vol.8, No. 4, pp. 514-526.<\/p>\n

Uddin, MD and Hassan, M.K.<\/u> (2011), Corporate risk information in annual reports and stock price behaviour in the United Arab Emirates, Academy of Accounting and Financial Studies Journal<\/em>, Vo.15, No. 1, pp.59-84.<\/p>\n

Sarker A.E. and Hassan, M.K.<\/u> (2010), Civic engagement and public accountability: an analysis with particular reference to developing countries,\u00a0 Public Administration and Management<\/em>, Vol. 15, No. 2, pp. 381-417.<\/p>\n

Hassan, M. K. (2010) Understanding the behavioural aspects of costing systems in public organizations, International Journal of Behavioural Accounting and Finance<\/em>, Vol.1, No.3, pp.207-223.<\/p>\n

Hassan, M. K. (2009) UAE corporations-specific characteristics and level of risk disclosure, Managerial Auditing Journal<\/em>, Vol.24, No. 7, pp. 668-687,<\/p>\n

Hassan M. K. (2008), The corporate governance inertia: the role of management accounting and costing systems in a transitional public health organization, Research in Accounting in Emerging Economies<\/em> \u2013 Special Issues in Corporate Governance in Less Developed and Emerging Economies<\/em>, Vol. 8, pp. 405-454,<\/p>\n

Hassan, M. K., (2008), Financial accounting regulations and organizational change: a Habermassian perspective, Journal of Accounting and Organizational Change, <\/em>Vol. 4, Issue, 3, pp. 289-317. <\/em>\u00a0\u00a0<\/em><\/p>\n

Hassan, M. K., (2008) The development of accounting regulations in Egypt: legitimating the international accounting standards, Managerial Auditing Journal,\u00a0 <\/em>Vol. 23, Issue 5, pp. 467-484.<\/p>\n

Hassan, M. K., (2005) Management accounting and organisational change: an institutional perspective, Journal of Accounting and Organizational Change<\/em>, Vol. 1, Issue 2, November, pp.125-140. This paper has been awarded “Highly Commended Award” in the Emerald Outstanding Paper Awards 2006.<\/p>\n

Professional Journals <\/strong><\/p>\n

Hassan, M. K., (2011), \u201cCorporate governance practices in emerging economies: initial findings from the UAE\u201d, China-USA Business Review Journal<\/em>, Vol. 10, No. 9, pp.856-864.<\/p>\n

Hassan, M. K., (2005), Designing a performance measurement system for NHS through stakeholders\u2019 involvement: is Delphi technique an answer?, Perspectives on Performance, published by Performance Measurement Association (PMA)<\/em>, Vol. 4, No.2, pp.9-11, Professional Newsletter, UK.<\/p>\n

Book Chapter(s) <\/strong><\/p>\n

Hassan, M., Kamel, H. and Abu-Abbas, B. (2022). \u201cThe readability of narrative disclosures and earnings management: empirical evidence from the GCC banking sector\u201d, In M. Marzouk and K. Hussainey (Eds.) Corporate Narrative Reporting: Beyond the Numbers<\/em>, Routledge, Taylor & Francis Group, pp. 113-131.<\/p>\n

Hassan, M.K., and El-Kelish, W., (2012), The United Arab Emirates Financial Institutions\u2019 Corporate Governance: Evolution, Regulations and Practices in Action”, in Evolution of Corporate Governance in Banks (ed.,) by Kostyuk, A., Mizuno, M. and Pizzo, M.<\/p>\n

Hassan, M. K. (2007) Where to go: an institutional theory framework for the role of performance measurement systems in manufacturing firms, in Abdel-Maksoud, A. and Abdel-kader M. (Ed.) Non-financial performance measurement and management practices in manufacturing firms: a comparative international analysis, Studies in Managerial and Financial Accounting Series, Vol. 17, pp. 205-325.<\/p>\n

Referred publications in Arabic journals<\/strong><\/p>\n

Hassan, M. K., (2007), Corporate risk measurement and disclosure: an analytical study evaluating the Egyptian disclosure environment, Journal of the Faculty of Commerce for Scientific Research<\/em>, Published by Alexandria University, Vo. 44, No. 2, pp. 1-39.<\/p>\n

Hassan, M. K., (2005), Evaluating the Egyptian environment capacity to accept the role of internal audit in controlling quality assurance systems: an innovation diffusion theory perspective, Journal of the Faculty of Commerce for Scientific Research<\/em>, Published by Alexandria University, Sept, No.2, Vol. 42, pp. 109-150.<\/p>\n

\u00a0<\/em>Hassan, M. K., (1998), Studying and analyzing inventory accounting method decision: a field study, Public Administration<\/em>, A Professional Quarterly Journal Published by the Institute of Public Administration, Riyadh, Saudi Arabia.<\/p>\n","protected":false},"excerpt":{"rendered":"

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