Overview
Khaled Hussainey is Professor of Accounting at Bangor Business School. He has taught at Portsmouth University, Plymouth University, Stirling University, Manchester University and Ain Shams University. He has more than twenty-five years of teaching experience across undergraduate and postgraduate levels. He has a growing research reputation in the field of accounting and finance. His research interests focus on corporate narrative reporting. He has been featured in the list of “World Ranking of Top 2% Researchers” database created by experts at Stanford University (USA). He has published more than 200 articles published in peer-reviewed journals and has written a number of book chapters and edited several books. His articles have appeared in such journals as Accounting and Business Research, British Accounting Review, Business Strategy and the Environment, European Financial Management, International Journal of Finance and Economics, International Review of Financial Analysis, Journal of Accounting and Public Policy, Journal of Accounting Literature, Journal of Corporate Finance, Journal of Environmental Management, Journal of International Accounting, Auditing and Taxation, Review of Quantitative Finance and Accounting, and Technological Forecasting & Social Change. He has received external research grants from the Economic and Social Research Council (ESRC); the British Academy; and Qatar National Research Foundation (QNRF), Financial Reporting Council (FRC), Financial Reporting Council and Abu Dhabi University. He is the Co-Editor of the Journal of Financial Reporting and Accounting and International Journal of Emerging Markets. He is the He is Associate Editor of International Journal of Finance and Economics, Journal of Applied Accounting Research, International Journal of Accounting, Auditing and Performance Evaluation and Review of Accounting and Finance.
Qualifications:
Ph.D. in Accounting & Finance (2004), The University of Manchester (UK).
M.Sc. in Accounting & Finance (2000), The University of Birmingham (UK).
B.Com. in Accounting (1994), Ain Shams University (Egypt).
Teaching and Supervision
PhD Supervision:
I have supervised 56 PhD and 7 DBA theses to successful completions.
Research Interests
I am interested in research that examines the determinants and consequences of corporate narrative reporting. My research examines how corporate governance mechanisms and firm-specific characteristics affect the quantity and quality of narrative reporting. It also examines the stock market’s reaction to different classes of narrative information.
My current research interests include:
- Corporate Narrative Reporting
- eXtensible Business Reporting Language (XBRL)
- Corporate governance
- Earnings management
- International Financial Reporting Standards (IFRS)
- Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)
- Corporate Investment Efficiency
- Corporate Finance
- Islamic Accounting and Finance
- Big Data
- Sustanability
Note:
My research reputation is reflected in a recent bio-bibliometric study: (Simmou, W., Sameer, I, Ahmed, F., Hattabou, A ; Simmou, S. (2023). “Twenty years of research by Professor Khaled Hussainey: A bio-bibliometric analysis”. International Journal of Accounting and Performance Evaluation, In Press).
Postgraduate Project Opportunities
- Corporate Narrative Reporting
- Islamic Accounting and Finance
- Sustanability
- Financial Technology
Publications
2024
- Accepted/In pressCorporate accountability for human rights: Evidence from conflict minerals ratings
Al-Shaer, H., Albitar, K. & Hussainey, K., 3 Mar 2024, (Accepted/In press) In: Business & Society.
Research output: Contribution to journal › Article › peer-review - E-pub ahead of printDo corporate sustainability practices mitigate earnings management? The moderating role of firm size
Ur Rahman, H., Zahid, M., Khan, P. A., Al-Faryan, M. & Hussainey, K., 8 Apr 2024, (E-pub ahead of print) In: Business Strategy and the Environment.
Research output: Contribution to journal › Article › peer-review - Accepted/In pressDoes the board of directors and (non)-executives’ ownership mitigate interest payment classification shifting? UK Evidence
Hessian, M., Zalata, A. & Hussainey, K., 29 Jan 2024, (Accepted/In press) In: Journal of International Accounting, Auditing and Taxation.
Research output: Contribution to journal › Article › peer-review - Accepted/In pressEco-innovation and corporate waste management: The moderating role of ESG performance
Albitar, K., Nasrallah, N., Hussainey, K. & Wang, Y., 21 Mar 2024, (Accepted/In press) In: Review of Quantitative Finance and Accounting.
Research output: Contribution to journal › Article › peer-review - PublishedGlobal Economic Revolutions: Big Data Governance and Business Analytics for Sustainability
Al-Sartawi, A., Abd Wahab, M. & Hussainey, K., 12 Jan 2024, Springer.
Research output: Book/Report › Book › peer-review - PublishedHandbook of Banking and Finance in the MENA Region
Hussainey, K. & Dalwai, T., 1 Apr 2024, 1 ed. World Scientific Publishing.
Research output: Book/Report › Book › peer-review - PublishedImpact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance
Alqatan, A., Hussainey, K., Hamed, M. & Benameur, K., 1 Apr 2024, USA: IGI Global Publishing. 358 p.
Research output: Book/Report › Book › peer-review - E-pub ahead of printInaugural Editorial: The role of finance, accounting and governance in sustainability and sustainable development
Liljeblom, E., Mollah, S., Akbar, S., Atkins, J., Hussainey, K., Ntim, C. & Simsek, R., 16 Apr 2024, (E-pub ahead of print) In: Journal of Sustainable Finance and Accounting. 100005.
Research output: Contribution to journal › Article - PublishedIs it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures?
Ur Rahman, H., Zahid, M., Jan, A., Al-Faryan, M. & Hussainey, K., 1 Feb 2024, In: Business Strategy and the Environment. 33, 2
Research output: Contribution to journal › Article › peer-review - E-pub ahead of printReinforcing green business strategies with Industry I4.0 and governance towards sustainability: Natural-resource-based view and dynamic capability
Alkaraan, F., Elmarzouky, M., Hussainey, K., Venkatesh, V., Shi, Y. & Gulko, N., 11 Jan 2024, (E-pub ahead of print) In: Business Strategy and the Environment.
Research output: Contribution to journal › Article › peer-review - Accepted/In pressThe effect of non-audit fees on interest payments classification shifting: Does internal governance and firm financial well-being matter?
Hessian, M., Zalata, A. & Hussainey, K., 8 Apr 2024, (Accepted/In press) In: Journal of Applied Accounting Research.
Research output: Contribution to journal › Article › peer-review - PublishedThe impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions
Alkayed, H., Yousef, I., Hussainey, K. & Shehadeh, E., 15 Mar 2024, In: Journal of Applied Accounting Research. 25, 2
Research output: Contribution to journal › Article › peer-review - PublishedThe influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study
Ben Othman, H., Hussainey, K. & Moumen, N., 1 Jan 2024, In: European Financial Management.
Research output: Contribution to journal › Article › peer-review - Accepted/In pressUnveiling the hidden symphony: board dynamics and carbon emission disclosure – a meta-analysis study in the realm of developed markets
Alfi, C., Mohamad, M. & Hussainey, K., 9 Jan 2024, (Accepted/In press) In: Journal of Accounting Literature.
Research output: Contribution to journal › Article › peer-review
2023
- PublishedAre financial derivatives related to intra-entities' tax aggressiveness? UK evidence
Boussaidi, A., Chkir, I., Hussainey, K. & Sidhom-Hamed, M., 1 Nov 2023, In: European Financial Management. p. 1505-1552
Research output: Contribution to journal › Article › peer-review - PublishedDo corporate governance mechanisms and ESG disclosure drive CSR narrative tones?
Albitar, K., Abdoush, T. & Hussainey, K., 1 Oct 2023, In: International Journal of Finance and Economics.
Research output: Contribution to journal › Article › peer-review - PublishedStrive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter?
Menshawy, I., Basiruddin, R., Zamil, N. & Hussainey, K., 5 Jul 2023, In: International Journal of Finance and Economics.
Research output: Contribution to journal › Article › peer-review - PublishedSustainable Strategic Investment Decision-Making Practices in UK Companies: The Influence of Governance Mechanisms on Synergy between Industry 4.0 and Circular Economy
Alkaraan, F., Elmarzouky, M., Hussainey, K. & Venkatesh, V. G., 1 Feb 2023, In: Technological Forecasting and Social Change. 187, 122187.
Research output: Contribution to journal › Article › peer-review - PublishedThe determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
Sassi, W., Ben Othman, H. & Hussainey, K., 10 Aug 2023, In: International Journal of Disclosure and Governance .
Research output: Contribution to journal › Article › peer-review - PublishedThe impact of audit quality and climate change reporting on corporate performance: a review and future research agenda
Alaamri, Y., Hussainey, K., Nandy, M. & Lodh, S., 11 Oct 2023, In: Journal of Accounting Literature.
Research output: Contribution to journal › Article › peer-review
2022
- PublishedA systematic literature review on risk disclosure research: State-of-the-art and future research agenda
Ibrahim, A., Hussainey, K., Nawaz, T., Ntim, C. & Elamer, A., 1 Jul 2022, In: International Review of Financial Analysis. 82, 102217.
Research output: Contribution to journal › Article › peer-review - PublishedCorporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)
Alkaraan, F., Albitar, K., Hussainey, K. & Venkatesh, V. G., 1 Feb 2022, In: Technological Forecasting and Social Change. 175, 121423.
Research output: Contribution to journal › Article › peer-review - PublishedSubordinate Executives’ Horizon and Firm Policies
Mekhaimer, M., Abakah, A., Ibrahim, A. & Hussainey, K., 1 Jun 2022, In: Journal of Corporate Finance. 102220.
Research output: Contribution to journal › Article › peer-review - PublishedSustainability reporting beyond the business case and its impact on sustainability performance: UK evidence
Al-Shaer, H. & Hussainey, K., 1 Jun 2022, In: Journal of Environmental Management. 114883.
Research output: Contribution to journal › Article › peer-review - PublishedThe impact of abnormal real earnings management to meet earnings benchmarks on future operating performance
Al-Shattarat, B., Hussainey, K. & Al-Shattarat, W., 1 May 2022, In: International Review of Financial Analysis. 81, 101264.
Research output: Contribution to journal › Article › peer-review - PublishedThe impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK
Hamed, R., Al-Shattarat, B., Al-Shattarat, W. & Hussainey, K., 1 Mar 2022, In: Journal of International Accounting, Auditing and Taxation. 46, 100444.
Research output: Contribution to journal › Article › peer-review
2021
- PublishedCorporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks
Abdou, H., Ellelly, N., Elamer, A., Hussainey, K. & Yazdifar, H., 1 Oct 2021, In: International Journal of Finance and Economics. 26, 4, p. 6281-6311
Research output: Contribution to journal › Article › peer-review - PublishedDisclosure Quality vis-à-vis Disclosure Quantity: Does Audit Committee Matter in Omani Financial Institutions?
Al Lawati, H., Hussainey, K. & Sagitova, R., 1 Aug 2021, In: Review of Quantitative Finance and Accounting. 57, p. 557-594
Research output: Contribution to journal › Article › peer-review - PublishedReligiosity and financial distress in U.S. firms
Gharbi, I., Hamed-Sidhom, M., Hussainey, K. & Ganouati, J., 1 Jul 2021, In: International Journal of Finance and Economics. 26, 3, p. 3902-3915
Research output: Contribution to journal › Article › peer-review - PublishedThe effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context
Assidi, S. & Hussainey, K., 1 Apr 2021, In: International Journal of Finance and Economics. 26, 2
Research output: Contribution to journal › Article › peer-review - PublishedWhat drives risk disclosure in Islamic and conventional banks? An international comparison
Grassa, R., Moumen, N. & Hussainey, K., 1 Oct 2021, In: International Journal of Finance and Economics. 26, 4, p. 6338-6361
Research output: Contribution to journal › Article › peer-review
Other Grants and Projects
- £60,000 from ESRC (Financial disclosure and earnings timeliness: a sector specific approach) (with Walker, M), 1 January 2005-31 December 2005.
- £7,488 from the British Academy (A content analysis of narrative future-oriented disclosures, 1 February 2010 – 31 January 2011.
- $120000 from Qatar National Research Fund (Stock market's reaction to voluntary disclosure driven by corporate governance of corporations listed on Doha) (with Elgammal, M), 1 July 2014 – 30 June 2015.
- £2000 from Plymouth University (The informativeness of the modifications of the forward-looking disclosure), 01 January 2015 – 31 December 2015.
- AED 30,000 from Abu Dhabi University (Determinants and impact of corporate social responsibility disclosure: Evidence from UAE banks), (with Ellili, N. and Nobanee, H), 01 January 2016 – 31 December 2016.
- £5000 from Portsmouth University (A new measure for disclosure quality), 1 September 2016 – 31 August 2017.
- £5000 from Portsmouth University (Country-by-country reporting in EU). (with Aboud, A’, Eliwa, Y. and Saleh, A), 1 September 2017 – 31 August 2018.
- £48,412.00 from the British Council (Current Issues in Corporate Reporting, UK-Russian Workshop at Portsmouth University), (with McBride, K and Sagitova, R.), June 2019.
- £40529 from Financial Reporting Council (FRC) (Changes in remuneration reporting following the UK corporate governance code 2018), (with MCBride, K., Aboud, K and Abdelfattah, T), June 2020 – September 2020.
Other Information
Ad-hoc Reviewer:
British Journal of Management; Journal of Business Finance and Accounting; British Accounting Review; European Accounting Review; Accounting and Business Research; Journal of Business Ethics; Corporate Governance: An International Review; European Management Review; European Accounting Review; Journal of Accounting and Public Policy.
Promotion Committee Assessor:
I have been invited as an external assessor for a number of promotion applications (to Associate Professor and Professor Positions) in Ghana, Malaysia, Kuwait, Jordan, Saudi Arabia, South Africa and the UK.
Research Fund External Assessor:
I have been invited as an external assessor for a number of research funds in Bahrain, Kuwait, Saudi Arabia, UK and Poland.
External Advisor Appointments for validation
MSc Accounting and Finance (University of East London), MSc Accounting and Business Management (Brunel University), MSc Accounting, Finance and Management (Edge Hill University), BA Accounting (Worcester University), MSc Accounting and Business Management (King Khalid University), MSc Accounting and Business Management (Umm al-Qura University), MSc Accounting and Business Management (Glasgow Caledonian University), Master of Accounting (Qatar University), BSc Accounting program (Gulf University), BSc Accounting (Sussex University).
Visiting Professor Positions
King Khalid University (Saudi Arabia); Tunis University (Tunis); IHEC Carthage (Tunis) and Tunis Al-Manar University (Tunis); Champagne School of Management (France); Hamdan Bin Mohammed Smart University (UAE); Beirut Arab University (Lebanon); Tazkia Institute (Indonesia), Diponegoro University (Indonesia). The University of Jordan (Jordan).
Conferences and Keynote Speakers
I actively participated in many international conferences and I was invited as a keynote speaker in many conferences around the world.
Research Seminar Invitations
My research reputation is reflected in the numerous invitations which I receive to give seminar presentations in the UK universities and internationally.