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Dr Ahmed Elamer
Senior Lecturer in Accounting

Elamer, A. and Mahran, K. (2024) 'Shaping ESG Commitment through Organizational Psychological Capital: The Role of CEO Power'. Business Strategy and the Environment, 0 (accepted, in press). ISSN: 0964-4733 Open Access Link

Journal article

Al frijat, Y. and Elamer, AA. (2024) 'Human Capital Efficiency, Corporate Sustainability and Performance: Evidence from Emerging Economies'. Corporate Social Responsibility and Environmental Management, 0 (accepted, in press). ISSN: 1535-3958 Open Access Link

Journal article

Roberts, L., Wang, Y. and Elamer, A. (2024) 'Do Vice Chancellors’ Career Horizon Matter for University Sustainability Performance? The Moderating Role of Soft Information'. International Journal of Finance and Economics. ISSN: 1076-9307 Open Access Link

Journal article

Marie, M., Qi, B., Elamer, AA., Khatatbeh, IN. and Al Rabab'a, EA-F. (2024) 'How does board gender diversity drive the ESG performance-cash holdings relationship? Evidence from China'. International Journal of Finance and Economics, 0 (ahead of print). pp. 1 - 19. ISSN: 1076-9307 Open Access Link

Journal article

Al-Asmakh, S., Elamer, AA. and Uadiale, O. (2024) 'Cultural dynamics and tenure trajectories: How auditor tenure and culture influence key audit matters in the GCC'. Journal of Accounting Literature, 0 (ahead of print). pp. 1 - 30. ISSN: 0737-4607 Open Access Link

Journal article

Mustafa, F., Mordi, C. and Elamer, AA. (2024) 'Green Gold or Carbon Beast? Assessing the Environmental Implications of Cryptocurrency Trading on Clean Water Management and Carbon Emission SDGs'. Journal of Environmental Management, 367. pp. 1 - 20. ISSN: 0301-4797 Open Access Link

Journal article

Elamer, AA. and Utham, V. (2024) 'Cash is queen? Impact of gender-diverse boards on firms' cash holdings during COVID-19'. International Review of Financial Analysis, 95 (Part B). pp. 1 - 12. ISSN: 1057-5219 Open Access Link

Journal article

Elamer, A., Boulhaga, M. and Ibrahim, BA. (2024) 'Corporate tax avoidance and firm value: The moderating role of environmental, social and governance (ESG) ratings'. Business Strategy and the Environment, 0 (ahead of print). pp. 1 - 16. ISSN: 0964-4733 Open Access Link

Journal article

Abdallah, AS., Amin, H., Abdelghany, M. and Elamer, A. (2024) 'Antecedents and consequences of intellectual capital: a systematic review, integrated framework, and agenda for future research'. Management Review Quarterly, 0 (ahead of print). pp. 1 - 52. ISSN: 2198-1620 Open Access Link

Journal article

Abdallah, AS., Amin, HMG., Abdelghany, M. and Elamer, AA. (2024) 'Assessing competitiveness through intellectual capital research: a systematic literature review and agenda for future research'. Competitiveness Review, 0 (ahead of print). ISSN: 1059-5422 Open Access Link

Journal article

Ullah, F., Owusu, A. and Elamer, AA. (2024) 'New blood brings change: Exploring the link between rookie independent directors and corporate cash holdings'. Long Range Planning, 57 (4). pp. 1 - x. ISSN: 0024-6301 Open Access Link

Journal article

El-Dyasty, MM. and Elamer, AA. (2024) 'How female leadership and auditor affiliations shape audit fees: evidence from Egypt'. Journal of Financial Reporting and Accounting, 0 (ahead of print). pp. 1 - 21. ISSN: 1985-2517 Open Access Link

Journal article

Elamer, A. and Kato, M. (2024) 'Governance dynamics and the human capital disclosure-engagement paradox: a Japanese perspective'. Competitiveness Review, 0 (ahead of print). pp. 1 - 24. ISSN: 1059-5422 Open Access Link

Journal article

Hui, Z., Li, H. and Elamer, AA. (2024) 'Financing sustainability: How environmental disclosures shape bank lending decisions in emerging markets'. Corporate Social Responsibility and Environmental Management, 0 (ahead of print). pp. 1 - 28. ISSN: 1535-3958 Open Access Link

Journal article

Ullah, F., Jiang, P. and Elamer, AA. (2024) 'Revolutionizing green business: The power of academic directors in accelerating eco-innovation and sustainable transformation in China'. Business Strategy and the Environment, 0 (ahead of print). pp. 1 - 22. ISSN: 0964-4733 Open Access Link

Journal article

Ibrahim, BA., Elamer, AA., Alasker, TH., Mohamed, MA. and Abdou, HA. (2024) 'Volatility contagion between cryptocurrencies, gold and stock markets pre-and-during COVID-19: evidence using DCC-GARCH and cascade-correlation network'. Financial Innovation, 10 (1). pp. 1 - 28.Open Access Link

Journal article

Elsayed, M., Noureldeen, E., Elamer, AA. and Ye, J. (2024) 'Two-tier board structure and expanded audit reporting: Evidence from China'. Review of Quantitative Finance and Accounting, 63 (1). pp. 195 - 235. ISSN: 0924-865X Open Access Link

Journal article

Elamer, AA. and Boulhaga, M. (2024) 'ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices'. Corporate Social Responsibility and Environmental Management, 31 (4). pp. 3312 - 3327. ISSN: 1535-3958 Open Access Link

Journal article

Abdou, HA., Elamer, AA., Abedin, M. and Ibrahim, BA. (2024) 'The impact of oil and global markets on Saudi stock market predictability: A machine learning approach'. Energy Economics, 132. pp. 1 - 24. ISSN: 0140-9883 Open Access Link

Journal article

Abdelkader, MG., Gao, Y. and Elamer, AA. (2024) 'Board gender diversity and ESG performance: The mediating role of temporal orientation in South Africa context'. Journal of Cleaner Production, 440. pp. 1 - 15. ISSN: 0959-6526 Open Access Link

Journal article

Moubarak, H. and Elamer, AA. (2024) 'Navigating Uncertainty: The Role of Auditor Demographics in Key Audit Matters Reporting Amid COVID-19 in Egypt'. Journal of Financial Reporting and Accounting, 0 (accepted, in press). ISSN: 1985-2517 Open Access Link

Journal article

Akdeniz, ÖO., Abdou, HA., Hayek, AI., Nwachukwu, JC., Elamer, AA. and Pyke, C. (2023) 'Technical efficiency in banks: a review of methods, recent innovations and future research agenda'. Review of Managerial Science, 0 (ahead of print). pp. 1 - 62. ISSN: 1863-6683 Open Access Link

Journal article

Liu, T., Abdelbaky, A., Elamer, AA. and Elmahgoub, M. (2023) 'Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective'. Heliyon, 9 (12). pp. 1 - 18. ISSN: 2405-8440 Open Access Link

Journal article

Srouji, AF., Hamdallah, MI., Al-Hamadeen, R., Al-Okaily, M. and Elamer, AA. (2023) 'The Impact of Green Innovation on Sustainability and Financial Performance: Evidence from the Jordanian Financial Sector'. Business Strategy and Development, 6 (4). pp. 1037 - 1037. ISSN: 2572-3170 Open Access Link

Journal article

Abdelsayed, K. and Elamer, AA. (2023) 'Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research'. Business Strategy and the Environment, 33 (3). pp. 1977 - 2003. ISSN: 0964-4733 Open Access Link

Journal article

Al Frijat, YS., Albawwat, IE. and Elamer, AA. (2023) 'Exploring the mediating role of corporate social responsibility in the connection between board competence and corporate financial performance amidst global uncertainties'. Corporate Social Responsibility and Environmental Management, 31 (2). pp. 1079 - 1095. ISSN: 1535-3958 Open Access Link

Journal article

Owusu, A., Kwabi, F., Owusu-Mensah, R. and Elamer, AA. (2023) 'Lead Independent Director, Managerial Risk-Taking and Cost of Debt: Evidence from UK'. Journal of International Accounting, Auditing and Taxation, 53. pp. 1 - 13. ISSN: 1061-9518 Open Access Link

Journal article

Hassan, IM., Amin, HMG., Mostafa, D. and Elamer, AA. (2023) 'Roles of board of directors and earnings management across SMEs life cycle: evidence from the UK'. International Journal of Accounting and Information Management, 31 (4). pp. 676 - 703. ISSN: 1018-368X Open Access Link

Journal article

Kazemi, MZ., Elamer, AA., Theodosopoulos, G. and Khatib, SFA. (2023) 'Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda'. Journal of Business Research, 167. pp. 1 - 18. ISSN: 0148-2963 Open Access Link

Journal article

El-Dyasty, MM. and Elamer, AA. (2023) 'Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements'. Review of Accounting and Finance, 22 (4). pp. 489 - 507. ISSN: 1475-7702 Open Access Link

Journal article

Murphy, P., McLaughlin, C. and Elamer, AA. (2023) 'Audit Partner Gender and the COVID-19 Pandemic: The Impact on Audit Fees and Key Audit Matters'. Journal of Financial Reporting and Accounting, 0 (ahead of print). pp. 1 - 20. ISSN: 1985-2517 Open Access Link

Journal article

Ullah, F., Jiang, P., Mu, W. and Elamer, AA. (2023) 'Rookie directors and corporate innovation: evidence from Chinese listed firms'. Applied Economics Letters, 0 (ahead of print). pp. 1 - 4. ISSN: 1350-4851

Journal article

Selmey, M. and Elamer, A. (2023) 'Economic policy uncertainty, renewable energy and environmental degradation: Evidence from Egypt'. Environmental Science and Pollution Research, 30 (20). pp. 58603 - 58617. ISSN: 0944-1344 Open Access Link

Journal article

Abdullah, M., Abdou, HA., Godfrey, C., Elamer, AA. and Ahmed, Y. (2023) 'Assessing the Use of Gold as a Zero-Beta Asset in Empirical Asset Pricing: Application to the US Equity Market'. Journal of Risk and Financial Management, 16 (3). pp. 1 - 48.Open Access Link

Journal article

El-Dyasty, MM. and Elamer, AA. (2022) 'Female leadership and financial reporting quality in Egypt'. Journal of Applied Accounting Research, 24 (3). pp. 583 - 605. ISSN: 0967-5426 Open Access Link

Journal article

Elamer, A., Elbialy, BA., Alsaab, KA. and Khashan, MA. (2022) 'The Impact of COVID-19 on the Relationship between Non-Renewable Energy and Saudi Stock Market Sectors Using Wavelet Coherence Approach and Neural Networks'. Sustainability, 14 (21). pp. 1 - 24.Open Access Link

Journal article

Hazaea, SA., Zhu, J., Elamer, A. and Khatib, SFA. (2022) 'Mapping the Literature of Internal Auditing in Europe: A Systematic Review and Agenda for Future Research'. Meditari Accountancy Research, 31 (6). pp. 1675 - 1706. ISSN: 2049-372X Open Access Link

Journal article

Ibrahim, BA., Elamer, AA. and Abdou, HA. (2022) 'The role of cryptocurrencies in predicting oil prices pre and during COVID-19 pandemic using machine learning'. Annals of Operations Research, 0 (ahead of print). pp. 1 - 44. ISSN: 0254-5330 Open Access Link

Journal article

Amin, A., Ali, R., ur Rehman, R. and Elamer, AA. (2022) 'Gender diversity in the board room and sustainable growth rate: the moderating role of family ownership'. Journal of Sustainable Finance & Investment, 13 (4). pp. 1577 - 1599. ISSN: 2043-0795 Open Access Link

Journal article

Ullah, F., Jiang, P., Elamer, A. and Owusu, A. (2022) 'Environmental Performance and Corporate Innovation in China: The Moderating Impact of Firm Ownership'. Technological Forecasting and Social Change, 184. pp. 1 - 17. ISSN: 0040-1625 Open Access Link

Journal article

Boulhaga, M., Bouri, A., Elamer, AA. and Ibrahim, BA. (2022) 'Environmental, social and governance ratings and firm performance: The moderating role of internal control quality'. Corporate Social Responsibility and Environmental Management, 30 (1). pp. 134 - 145. ISSN: 1535-3958 Open Access Link

Journal article

Eldaly, MK., Elamer, AA. and Abdel-Kader, M. (2022) 'The influence of foreign direct investment on the Egyptian audit market: what do Big 4 partners’ perceptions tell us?'. Journal of Financial Reporting and Accounting, 22 (4). pp. 1039 - 1061. ISSN: 1985-2517 Open Access Link

Journal article

Ibrahim, AEA., Hussainey, K., Nawaz, T., Ntim, C. and Elamer, A. (2022) 'A systematic literature review on risk disclosure research: State-of-the-art and future research agenda'. International Review of Financial Analysis, 82. pp. 1 - 23. ISSN: 1057-5219 Open Access Link

Journal article

El-Dyasty, MM. and Elamer, AA. (2022) 'Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country'. International Journal of Disclosure and Governance, 19 (in press). pp. 264 - 281. ISSN: 1741-3591 Open Access Link

Journal article

Khatib, SFA., Abdullah, DF., Elamer, A. and Hazaea, SA. (2022) 'The development of corporate governance literature in Malaysia: a systematic literature review and research agenda'. Corporate Governance: The International Journal of Business in Society, 22 (5). pp. 1026 - 1053. ISSN: 1472-0701 Open Access Link

Journal article

Khatib, SFA., Abdullah, DF., Elamer, A., Yahaya, IS. and Owusu, A. (2021) 'Global trends in board diversity research: A bibliometric view'. Meditari Accountancy Research, 31 (2). pp. 441 - 469. ISSN: 2049-372X Open Access Link

Journal article

Hazaea, SA., Zhu, J., Khatib, SFA., Bazhair, AH. and Elamer, A. (2021) 'Sustainability assurance practices: A systematic review and future research agenda'. Environmental Science and Pollution Research, 29 (4). pp. 4843 - 4864. ISSN: 0944-1344 Open Access Link

Journal article

Armstrong, S., McLaughlin, C., Moustafa, MW. and Elamer, A. (2021) 'Audit committee diversity and corporate scandals: Evidence from the UK'. International Journal of Accounting and Information Management, 29 (5). pp. 734 - 763. ISSN: 1834-7649 Open Access Link

Journal article

Elmagrhi, MH., Ntim, CG., Wang, Y., Elamer, A. and Crossley, R. (2021) 'The Effect of Vice-Chancellor Characteristics and Internal Governance Mechanisms on Voluntary Disclosures in UK Higher Education Institutions'. Journal of International Accounting, Auditing and Taxation, 45. pp. 1 - 23. ISSN: 1061-9518 Open Access Link

Journal article

Ibrahim, AEA., Elamer, A. and Ezat, AN. (2021) 'The Convergence of Big Data and Accounting: Innovative Research Opportunities'. Technological Forecasting and Social Change, 173. pp. 1 - 13. ISSN: 0040-1625 Open Access Link

Journal article

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