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All Outputs (14)

Essays on the economic consequences of information asymmetry and accounting conservatism in the mergers and acquisitions market (2020)
Thesis
Elgendi, H. Y. H. Essays on the economic consequences of information asymmetry and accounting conservatism in the mergers and acquisitions market. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4354060

Merger and acquisition (M&A) transactions arguably represent one of the most significant events that firms might experience over their lifecycles; yet many transactions are value-neutral or value-destroying for shareholders of acquiring firms. Throug... Read More about Essays on the economic consequences of information asymmetry and accounting conservatism in the mergers and acquisitions market.

Combining Experiential and Conceptual Learning in Accounting Education: A Review with Implications (2017)
Journal Article
Rodgers, W., Simon, J., & Gabrielsson, J. (2017). Combining Experiential and Conceptual Learning in Accounting Education: A Review with Implications. Management Learning, 48(2), 187-205. https://doi.org/10.1177/1350507616669479

Within accounting education, both conceptual and experiential learning have been important learning approaches. However, while experiential learning has been extensively studied in accounting education, the critical role of conceptual learning has re... Read More about Combining Experiential and Conceptual Learning in Accounting Education: A Review with Implications.

Fraudulent financial reporting : an application of fraud models to Malaysian public listed companies (2016)
Thesis
Mohamed Yusof, K. Fraudulent financial reporting : an application of fraud models to Malaysian public listed companies. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4218892

There have been great concerns among stakeholders on how fraudulent financial reporting (FFR) can affect the reputation of public-listed companies (PLCs). The post Enron era has witnessed many FFR cases around the globe. FFR has impacted many countri... Read More about Fraudulent financial reporting : an application of fraud models to Malaysian public listed companies.

The International Pulsar Timing Array: First data release (2016)
Journal Article
Verbiest, J. P., Lentati, L., Hobbs, G., Van Haasteren, R., Demorest, P. B., Janssen, G. H., Wang, J. B., Desvignes, G., Caballero, R. N., Keith, M. J., Champion, D. J., Arzoumanian, Z., Babak, S., Bassa, C. G., Bhat, N. D., Brazier, A., Brem, P., Burgay, M., Burke-Spolaor, S., Chamberlin, S. J., …Zhu, X. J. (2016). The International Pulsar Timing Array: First data release. Monthly notices of the Royal Astronomical Society, 458(2), 1267-1288. https://doi.org/10.1093/mnras/stw347

The highly stable spin of neutron stars can be exploited for a variety of (astro)physical investigations. In particular, arrays of pulsars with rotational periods of the order of milliseconds can be used to detect correlated signals such as those cau... Read More about The International Pulsar Timing Array: First data release.

PowerPoint and concept maps: a great double act (2015)
Journal Article
Simon, J. (2015). PowerPoint and concept maps: a great double act. Accounting education, 24(2), 146-151. https://doi.org/10.1080/09639284.2015.1036583

This article explores how concept maps can provide a useful addition to PowerPoint slides to convey interconnections of knowledge and help students see how knowledge is often non-linear. While most accounting educators are familiar with PowerPoint, t... Read More about PowerPoint and concept maps: a great double act.

Efficient contracting, earnings smoothing and managerial accounting discretion (2014)
Journal Article
Khalil, M., & Simon, J. (2014). Efficient contracting, earnings smoothing and managerial accounting discretion. Journal of applied accounting research, 15(1), 100-122. https://doi.org/10.1108/JAAR-06-2012-0050

Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt. Design/methodology... Read More about Efficient contracting, earnings smoothing and managerial accounting discretion.

Corporate aggregate disclosure practices in Jordan (2011)
Journal Article
Omar, B., & Simon, J. (2011). Corporate aggregate disclosure practices in Jordan. Advances in Accounting, 27(1), 166-186. https://doi.org/10.1016/j.adiac.2011.05.002

This study reports the results of an empirical investigation of the disclosure behavior of listed companies in Jordan after important changes in economic and accounting regulations. It also reports the relationship between aggregate disclosure (both... Read More about Corporate aggregate disclosure practices in Jordan.

Earnings management, agency costs and corporate governance : evidence from Egypt (2010)
Thesis
Khalil, M. M. Earnings management, agency costs and corporate governance : evidence from Egypt. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4214880

The main purpose of this study is to provide further insights into the potential influence of a number of internal and external governance mechanisms in constraining earnings management and determining the agency costs level. In addition, this study... Read More about Earnings management, agency costs and corporate governance : evidence from Egypt.

Curriculum changes using concept maps (2010)
Journal Article
Simon, J. (2010). Curriculum changes using concept maps. Accounting education, 19(3), 301-307. https://doi.org/10.1080/09639280903411336

As accounting educators we are frequently involved in developing and revising the curriculum. This might involve changes to incorporate new content and skills identified from attending conferences, reading texts and journals, peer-reviewing colleague... Read More about Curriculum changes using concept maps.

Auditing in electronic environments from an actor-network theory perspective : case of Egypt (2009)
Thesis
El Safty, M. N. E. D. Auditing in electronic environments from an actor-network theory perspective : case of Egypt. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4209159

This study seeks to explore how the network of auditing in an electronic environment, in the Egyptian context, is constituted. To understand how this network is constituted, the study explores the main actors that have an influence on auditing in ele... Read More about Auditing in electronic environments from an actor-network theory perspective : case of Egypt.

Assessing the development of voluntary internet financial reporting and disclosure in Egypt (2008)
Thesis
Aly, D. A. E. R. M. Assessing the development of voluntary internet financial reporting and disclosure in Egypt. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4209445

Currently the provision of corporate financial information through the internet is a new issue confronting providers and users of financial information in Egypt. It is expected to be important as financial information would be disseminated worldwide... Read More about Assessing the development of voluntary internet financial reporting and disclosure in Egypt.

Exploring the aggregate, mandatory and voluntary financial disclosure behaviour under a new regulatory environment : the case of Jordan (2007)
Thesis
Omar, B. F. A. Exploring the aggregate, mandatory and voluntary financial disclosure behaviour under a new regulatory environment : the case of Jordan. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4213173

The scope of the study is to investigate the disclosure behaviour in Jordan after important changes in the economic and accounting regulations. The Securities Law No. 23 in 1997 was a significant turning point for the Jordanian Capital Market (JCM).... Read More about Exploring the aggregate, mandatory and voluntary financial disclosure behaviour under a new regulatory environment : the case of Jordan.