JOURNAL ARTICLES

Riaz, A., and Ousama, A. A., (2023), longitudinal analysis of firm expected market value, environmental, social and governance disclosure, International Journal of Services Technology and Management, 28(5/6), pp. 304-315.

Wang, J., Hammami, H., and Ousama A. A. (2022), Does the power of negotiation influence the audit fees? Evidence from the Chinese context, International Journal of Economics and Accounting, 11(1), pp. 1-19.

Aftab Mohd Idris, and Ousama A. A. (2021), The impact of board independence, gender and nationality diversity on firm performance, Asia-Pacific Management Accounting Journal, 16(1), pp. 323-346.

Noury, B., Hamammi, H., Ousama A. A. and Zeitun, R. M. A. (2020), The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context, Journal of Behavioral and Experimental Finance, 28(100414), pp. 1-11.

Hammami, H., Al-Omiri, M., Bouraoui, T., and Ousama, A. A. (2019), Target costing: Adoption and its relationships with the competition intensity, intended strategy and firm size, Asia-Pacific Management Accounting Journal, 14(3), pp. 219-245

Al-Sulaiti, J. Ousama A. A., and Hammami, H., (2018), The compliance of disclosure with AAOIFI financial accounting standards: A comparison between Bahrain and Qatar Islamic banks, Journal of Islamic Accounting and Business Research, 9(4), pp. 549-566.

Al-Thani, A., Al-Madhoum, M. Y., Saadullah, S., and Ousama, A. A. (2017), A way forward for ethics education in business: A case from the Middle East, Journal of Business Ethics Education, 14, pp. 147-178.

Abu Ghaida. R., Ousama, A. A., Hammami, H., and Shreim, O. (2016), Do users in Qatar perceive intellectual capital information to be value relevant for decision-making purposes?, International Journal of Knowledge Management Studies, 7(1&2), pp. 36-52.

Ousama, A. A., and Fatima, A. H. (2015), Intellectual capital and financial performance of Islamic banks, International Journal of Learning and Intellectual Capital, 12(1), pp. 1-15.

Salihin, A., Fatima, A. H., and Ousama, A. A. (2014), An Islamic perspective on the true and fair view override principle, Journal of Islamic Accounting and Business Research, 5(2), pp. 142-157.

Ousama, A. A., Fatima, A. H., and Hafiz-Majdi, A. R. (2012), Determinants of intellectual capital reporting: evidence from annual reports of Malaysian listed companies, Journal of Accounting in Emerging Economies, 2(2), pp. 119-139.

Ousama, A. A., and Fatima, A. H. (2012), Extent and trend of intellectual capital reporting in Malaysia: empirical evidence, International Journal of Management and Financial Accounting, 4(2), pp. 159-176.

Ousama, A. A., Fatima, A. H., and Hafiz-Majdi, A. R. (2011), Usefulness of intellectual capital information: prepares and users’ views, Journal of Intellectual Capital, 12(3), pp. 430-445.

Ousama, A. A., Fatima, A. H., and Hafiz-Majdi, A. R. (2011), Effects of intellectual capital information disclosed in annual reports on market capitalization: evidence from Bursa Malaysia, Journal of Human Resource Costing and Accounting, 15(2), pp. 85-101.

Ousama, A. A., and Fatima, A. H. (2010), Voluntary disclosure by Shari’ah approved companies:  an exploratory study, Journal of Financial Reporting and Accounting, 8(1), PP. 35-49.

CONFERENCE PAPERS

Aftab Mohd Idris, and Ousama A. A. “The relationship between board structure and firm performance: Evidence from Qatar”, Asia-Pacific Management Accounting Association (APMAA) 15^th Annual Conference, Doha, Qatar. (November 2019).

Noury, B., Hamammi, H., and Ousama A. A. “The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context”, Asia-Pacific Management Accounting Association (APMAA) 15^th Annual Conference, Doha, Qatar. (November 2019).

Ousama A. A. “The level of intellectual capital disclosure by companies in Qatar Stock Exchange”, European Academy of Management (EURAM) 2019 Annual Conference, Lisbon, Portugal. (June 2019).

Wang, J., Hammami, H., and Ousama A. A. “The impact of negotiation power on the audit fees: Empirical findings from china”, Asia-Pacific Management Accounting Association (APMAA) 14^th Annual Conference, Tokyo, Japan. (November 2018).

Abdul Hadi, F., and Ousama A. A. “Value added tax (VAT) in Qatar: A perception of implementation”, DSI 2017 Annual Meeting, Decision Sciences Institute, Washington D. C., United States. (November 2017).

Ousama A. A. “Users of corporate reporting of information: An Islamic perspective”, 3^rd International Conference on Islamic Perspective of Accounting, Finance, Economics and Management, Istanbul, Turkey. (November 2017).

Al-Sulaiti, J., Ousama A. A., and Hammami, H. “The application of AAOIFI accounting standards: Preliminary investigation of Islamic banking institutions in Qatar and Bahrain”, 2^nd International Conference on Islamic Perspective of Accounting, Finance, Economics and Management, Yogyakarta, Indonesia. (August 2016).

Abdel Jaleel, F. V. V. and Ousama A.A. “The relationship between environmental risk, environmental disclosure, and firm performance: Evidence from Qatar”, Global Emerging Scholars Research Workshop in conjunction with the 2016 American Accounting Association (AAA) Annual Meeting, New York, United States. (August 2016).

Nishi, Y. B., Ousama, A.A. and Fatima, A. H. “Impact of intellectual capital and corporate governance on firm’s performance: Evidence from emerging economies”, Accounting and Finance Association of Australia and New Zealand’s (AFAANZ) 2016 Annual Conference, Gold Coast, Queensland, Australia. (July 2016).

Riaz, A., Ousama, A. A. and Zeitun, R. M. A. “Adoption of international financial reporting standards (IFRS) in accounting curriculum: The case of Qatar university”, 31^st International Business Research Conference, Toronto, Canada. (July 2015).

Abdul Basith, A. Q., Ousama, A. A. and Abu-Shawish, Z. “Corporate governance compliance of conventional and Islamic banks according to Qatari code”, 6^th Global Islamic Marketing Conference, Istanbul, Turkey. (May 2015).

Ousama, A. A. “Intellectual capital reporting by Qatari listed companies”, The 19^th Asia-Pacific Decision Sciences Institute Conference (APDSI-ICOSCM-ISOMS 2014), Yokohama, Japan. (July 2014).

Ghaida, R. A., Ousama, A. A., and Hammami, H. “Intellectual capital information: The case of Qatar”, Mid-Atlantic Regional Meeting of the American Accounting Association (AAA), King of Prussia, United States. (April 2014).

Ousama, A. A., and Fatima, A. H. “The determinants of voluntary disclosure in the annual reports By Shari’ah approved companies of Bursa Malaysia”, IIUM International Accounting Conference (INTAC) III, Kuala Lumpur, Malaysia. (June 2006).

Ousama, A. A., Ahmad-Fahmi, S. H., and Salihin, A. “Public accountability: a comparative study of annual reports between University Science of Malaysia and University of Bristol (U.K.)”, International Conference on Governance, Accountability & Taxation, Kuala Lumpur, Malaysia. (September 2005).

Ousama, A. A., and Fatima, A. H. “The extent of voluntary disclosure in the annual reports: an exploratory study of Shari’ah approved companies of Bursa Malaysia”, International Conference on Governance, Accountability & Taxation, Kuala Lumpur, Malaysia. (September 2005).