The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross‐country study von Ben Othman, Hakim, Hussainey, Khaled, Moumen, Nejia

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IFRS adoption strategies and theories of economic development von Ben Othman, Hakim, Kossentini, Anas

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The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region: A comparative study von Ben Othman, Hakim, Mersni, Hounaida

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Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context von Tlili, Maroua, Ben Othman, Hakim, Hussainey, Khaled

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The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region von Mersni, Hounaida, Ben Othman, Hakim

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Environmental disclosure and stock market liquidity: evidence from Arab MENA emerging markets von Akrout, Mejda Mahmoudi, Ben Othman, Hakim

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Does E-government curb corruption? The moderating role of national culture: a machine learning approach von Belhaj Slimene, Senda, Borgi, Hela, Ben Othman, Hakim

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The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study von Sassi, Wafa, Ben Othman, Hakim, Hussainey, Khaled

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The impact of climate risk on accounting conservatism: evidence from developing countries von Khalifa, Maha, Zouaoui, Haykel, Ben Othman, Hakim, Hussainey, Khaled

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The effect of board structure and process disclosure on corporate performance in the emerging African markets von Ben Othman, Hakim

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Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry von Mejri, Mariem, Ben Othman, Hakim, Abdou, Hussein A., Hussainey, Khaled

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The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries von Khalifa, Maha, Othman, Hakim Ben, Hussainey, Khaled

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The effect of conservatism on cost of capital: MENA evidence von Khalifa, Maha, Ben Othman, Hakim

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The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: The Case of Emerging Markets in African and Asian Regions von Chebaane, Sawcen, Othman, Hakim Ben

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The effect of multiple directorships on real and accrual-based earnings management von Baatour, Kais, Ben Othman, Hakim, Hussainey, Khaled

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The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region von Ben Othman, Hakim, Mersni, Hounaida

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The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study von Sassi, Wafa, Ben Othman, Hakim, Hussainey, Khaled

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The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets von Moumen, Néjia, Ben Othman, Hakim, Hussainey, Khaled

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IFRS adoption strategies and theories of economic development: Effects on the development of emerging stock markets von Ben Othman, Hakim, Kossentini, Anas

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The Impact of Adoption of The XBRL on the Development of Stock Markets von Sassi, Wafa, Ben Othman, Hakim, Hussainey, Khaled

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