All Outputs (13)

Political connections and investment inefficiency: a machine learning approach (2025)
Journal Article
Harianto, S., Guney, Y., Khalil, M., & Andrikopoulos, P. (2025). Political connections and investment inefficiency: a machine learning approach. The European journal of finance, https://doi.org/10.1080/1351847X.2025.2513505

This study examined the impact of political connections on corporate investment inefficiency, focusing on the governance role of former politicians serving on the board of commissioners within a two-tier board structure. Various advanced machine lear... Read More about Political connections and investment inefficiency: a machine learning approach.

Protocol analysis data collection technique implemented for artificial intelligence design (2023)
Journal Article
Rodgers, W., Al-Shaikh, S., & Khalil, M. (online). Protocol analysis data collection technique implemented for artificial intelligence design. IEEE Transactions on Engineering Management, https://doi.org/10.1109/TEM.2023.3269291

This article suggests that artificial intelligence (AI) can automate protocol analysis, a form of data analysis in cognitive psychology for inferring the information processes used by individuals from their verbal behavior while solving a problem. We... Read More about Protocol analysis data collection technique implemented for artificial intelligence design.

Do political connections reduce earnings management? (2022)
Journal Article
Khalil, M., Harianto, S., & Guney, Y. (2022). Do political connections reduce earnings management?. Review of Quantitative Finance and Accounting, https://doi.org/10.1007/s11156-022-01062-y

This study examines whether political connections are associated with earnings management (both accrual-based and real) and whether the association is influenced by corporate governance and external auditing qualities. Empirical evidence on the assoc... Read More about Do political connections reduce earnings management?.

Political connections, internal conflicts of interest, earnings management, and investment inefficiency: additional evidence from Indonesia (2020)
Thesis
Harianto, S. Political connections, internal conflicts of interest, earnings management, and investment inefficiency: additional evidence from Indonesia. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4223870

The main purpose of this study is to provide further insights into the relationship between political connections, firms’ internal conflicts of interests, earnings management, and investment inefficiency in the Indonesian capital market. While most s... Read More about Political connections, internal conflicts of interest, earnings management, and investment inefficiency: additional evidence from Indonesia.

Audit Committee chair characteristics and Earnings Management : Evidence from the UK (2020)
Thesis
Al-Refiay, H. A. N. (2020). Audit Committee chair characteristics and Earnings Management : Evidence from the UK. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4923012

The primary objective of this study is to examine the impact of audit committee chair characteristics on earnings management. Previous studies have paid little attention to the audit committee chair characteristics and their effect on earnings manage... Read More about Audit Committee chair characteristics and Earnings Management : Evidence from the UK.

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.

Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market (2019)
Journal Article
Khalil, M., Ozkan, A., & Yildiz, Y. (2020). Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market. Review of Quantitative Finance and Accounting, 55(1), 1-27. https://doi.org/10.1007/s11156-019-00834-3

© 2019, The Author(s). This study investigates how foreign institutional ownership interacts with accounting conservatism in an emerging market setting. We posit that weak investor protection and a high degree of information asymmetry between insider... Read More about Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market.

International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq (2019)
Thesis
Al-Shaikh, S. S. K. International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4739187

The International Accounting Standards have been adopted almost worldwide, as a single global set of high quality and understandable accounting standards. The adoption decision is predominately driven by economic and political factors to enhance fina... Read More about International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq.

Social capital and participative budgeting : a process thinking perspective (2017)
Thesis
Al Hudithi, F. A. S. Social capital and participative budgeting : a process thinking perspective. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4219634

Over the past years, participative budgeting has attracted researchers and scholars to investigate its impact on subordinates’ behaviours. Earlier empirical studies have investigated this impact as either a direct relationship, with the influence of... Read More about Social capital and participative budgeting : a process thinking perspective.

Enhancing auditors fraud risk assessment by using throughput model as a decision aid (2017)
Thesis
Al Shammakhi, B. N. S. Enhancing auditors fraud risk assessment by using throughput model as a decision aid. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4224019

Following the recommendations in the current standards (e.g., Canadian Institute of chartered accountants, IAASB, AICPA (SAS No. 82 and 99)), along with the fraud triangle factors, in this work, a decomposition approach that employs SAS No. 99 factor... Read More about Enhancing auditors fraud risk assessment by using throughput model as a decision aid.

Auditor selection of negotiation strategies : the effect of motivational factors and bargaining power under a throughput model (2016)
Thesis
Baroudi, S. Auditor selection of negotiation strategies : the effect of motivational factors and bargaining power under a throughput model. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4219646

Motivational factors and bargaining power have been recognized by scholars and practitioners alike, as important elements for negotiation strategies. However, there has been little effort to date to empirically or theoretically study the effect of th... Read More about Auditor selection of negotiation strategies : the effect of motivational factors and bargaining power under a throughput model.

Board independence, audit quality and earnings management: evidence from Egypt (2016)
Journal Article
Khalil, M., & Ozkan, A. (2016). Board independence, audit quality and earnings management: evidence from Egypt. Journal of emerging market finance, 15(1), 84-118. https://doi.org/10.1177/0972652715623701

Using a unique dataset for Egyptian firms, we investigate the relationship between board independence, audit quality and earnings management. We test whether firm-level corporate governance provisions matter in an emerging market setting characterise... Read More about Board independence, audit quality and earnings management: evidence from Egypt.

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.