All Outputs (9)

The Relevance of Board Diversity Features in a Weak Institutional Business Environment (2025)
Journal Article
Ashiru, F., Adegbite, E., Ullah, S., Michael, A., & Pyper, N. (online). The Relevance of Board Diversity Features in a Weak Institutional Business Environment. Business Strategy and the Environment, https://doi.org/10.1002/bse.4249

The board diversity literature continues to advance a simplistic but empirically unsubstantiated rhetoric of the board diversity accountability, economic benefits and its relationship with other firm characteristics. Yet, less is understood about whi... Read More about The Relevance of Board Diversity Features in a Weak Institutional Business Environment.

Accountants' Behaviour, Performance Evaluation and Educational System (2023)
Journal Article
Nehme, R., Kozah, C. E., Sadaka, S., & Michael, A. (2023). Accountants' Behaviour, Performance Evaluation and Educational System. Australasian accounting business and finance journal, 17(3), 3-22. https://doi.org/10.14453/aabfj.v17i3.02

Purpose: Retaining competent and qualified public accountants has become a challenge for most audit firms. Accordingly, some universities and audit firms are combining their efforts to attract accounting students by establishing the 'School Leavers'... Read More about Accountants' Behaviour, Performance Evaluation and Educational System.

The impact of time budget and time deadline pressures on audit behaviour: UK evidence (2021)
Journal Article
Nehme, R., Michael, A., & Haslam, J. (2022). The impact of time budget and time deadline pressures on audit behaviour: UK evidence. Meditari Accountancy Research, 30(2), 245-266. https://doi.org/10.1108/medar-09-2019-0550

Purpose A survey is here systematically conducted to analyse auditors’ perceptions of dysfunctional auditing behaviour (DAB). As a result of many accounting scandals and litigations faced by audit firms, this paper aims to assess whether factors lead... Read More about The impact of time budget and time deadline pressures on audit behaviour: UK evidence.

Directors' Monitoring Role, Ownership Concentration and Audit fees (2020)
Journal Article
Nehme, R., Michael, A., & Haslam, J. (2020). Directors' Monitoring Role, Ownership Concentration and Audit fees. Australasian accounting business and finance journal, 14(5), 1-25. https://doi.org/10.14453/aabfj.v14i5.2

The research objective is to analyse different factors potentially involved in influencing the size of audit fees. The association between the Board of Directors and the shareholders of listed companies should be effectively developed and there shoul... Read More about Directors' Monitoring Role, Ownership Concentration and Audit fees.

Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender (2020)
Journal Article
Nehme, R., Michael, A., & Kozah, A. (2021). Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender. Benchmarking: An International Journal, 28(4), 1319-1334. https://doi.org/10.1108/bij-10-2019-0467

Purpose: The research paper investigates auditors' dysfunctional behaviors in relation to performance appraisals. It explores the dysfunctional audit behavior (DAB) differences among experienced/inexperienced and male/female auditors when expecting p... Read More about Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender.

Audit data analytics of unregulated voluntary disclosures and auditing expectations gap (2019)
Journal Article
Michael, A., & Dixon, R. (2019). Audit data analytics of unregulated voluntary disclosures and auditing expectations gap. International Journal of Disclosure and Governance, 16(4), 188-205. https://doi.org/10.1057/s41310-019-00065-x

The study is concerned with the usefulness of using audit data analytics of unregulated voluntary disclosures in reducing the auditing expectations gap. It argues that the lack of credibility and assurance of the unstructured voluntary disclosures an... Read More about Audit data analytics of unregulated voluntary disclosures and auditing expectations gap.

Antitakeover Provisions and CEO Monetary Benefits: Revisiting the E-Index (2017)
Journal Article
Al Dah, B., Michael, A., & Dixon, R. (2017). Antitakeover Provisions and CEO Monetary Benefits: Revisiting the E-Index. Research in International Business and Finance, 42, 992-1004. https://doi.org/10.1016/j.ribaf.2017.07.033

We analyze and group antitakeover provisions as they relate to CEO’s monetary benefits. We specifically focus on the determinants of the six E-index provisions that were proposed by Bebchuk et al. (2009) to conversely affect firm value. The six provi... Read More about Antitakeover Provisions and CEO Monetary Benefits: Revisiting the E-Index.

Corporate Mandatory Reporting: A longitudinal Investigation of Listed Companies in Bangladesh (2015)
Journal Article
Das, S., Dixon, R., & Michael, A. (2015). Corporate Mandatory Reporting: A longitudinal Investigation of Listed Companies in Bangladesh. Global review of accounting and finance, 6(1), 64-85. https://doi.org/10.21102/graf.2015.03.61.05

The aim of this study is to determine the extent and trend of mandatory reporting practices of the listed companies in Bangladesh. It also identifies the factors that influenced the mandatory reporting. The final sample consists of 123 companies with... Read More about Corporate Mandatory Reporting: A longitudinal Investigation of Listed Companies in Bangladesh.

Corporate Social Responsibility Reporting: A Longitudinal Study of Listed Banking Companies in Bangladesh (2015)
Journal Article
Das, S., Dixon, R., & Michael, A. (2015). Corporate Social Responsibility Reporting: A Longitudinal Study of Listed Banking Companies in Bangladesh. World review of business research, 5(1), 130-154

The aims of this study are to investigate the Corporate Social Responsibility (CSR) reporting practices of the listed banking companies in Bangladesh and explore the potential effects of corporate governance and company specific characteristics on CS... Read More about Corporate Social Responsibility Reporting: A Longitudinal Study of Listed Banking Companies in Bangladesh.