All Outputs (9)

The impact of corruption on analyst coverage. [Presentation] (2022)
Presentation / Conference
HASSAN, O. and GIORGIONI, G. 2022. The impact of corruption on analyst coverage. Presented at the 3rd International conference on modern management based on big data (MMBD 2022), 15-18 August, [virtual event].

This study aims to investigate the impact of country-level corruption and firms' anti-bribery policies on analyst coverage. Analyst coverage has been identified as a powerful tool to detect fraud and should equally act as a possible tool to reduce co... Read More about The impact of corruption on analyst coverage. [Presentation].

What happened to audit fees during the coronavirus pandemic? [Presentation at EAA Annual Congress] (2022)
Presentation / Conference
HASSAN, O. and ZHANG, X. 2022. What happened to audit fees during the coronavirus pandemic? Presented at the 44th European Accounting Association annual congress (EAA 2022), 11-13 May 2022, Bergen, Norway.

This study explores the extent and significance of abnormal (unexpected) audit fees during the coronavirus pandemic using a sample of four European countries over the period 2014 to 2020. The emergence and widespread of COVID-19 and the containment m... Read More about What happened to audit fees during the coronavirus pandemic? [Presentation at EAA Annual Congress].

What happened to audit fees during the coronavirus pandemic? [Presentation at Audit and Assurance Conference] (2022)
Presentation / Conference
HASSAN, O. and ZHANG, X. 2022. What happened to audit fees during the coronavirus pandemic? Presented at the 32nd Audit and assurance conference 2022, 5-6 May 2022, Birmingham, UK.

This study explores the extent and significance of abnormal (unexpected) audit fees during the coronavirus pandemic using a sample of four European countries over the period 2014 to 2020. The emergence and widespread of COVID-19 and the containment m... Read More about What happened to audit fees during the coronavirus pandemic? [Presentation at Audit and Assurance Conference].

Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights. (2021)
Presentation / Conference
HASSAN, O. and ROMILLY, P. 2021. Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights. Presented at 2nd Modern management based on big data international conference 2021 (MMBD2021), 8-11 November 2021, [virtual conference].

This study examines the associations and causations between corporate economic performance, environmental disclosure and greenhouse gas emissions, utilizing a large, longitudinal, multi-country dataset disaggregated between developed and developing c... Read More about Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights..

Greenhouse gas emissions, corporate environmental policy and disclosure. (2019)
Presentation / Conference
HASSAN, O. 2019. Greenhouse gas emissions, corporate environmental policy and disclosure. Presented at the 42nd Annual congress of the European Accounting Association (EAA 2019), 29-31 May 2019, Paphos, Cyprus.

This study explores whether and how corporate environmental policies (CEPs) influence greenhouse gas emissions intensity (GHG) and/or voluntary environmental disclosure (CED). This study is important for two reasons: 1) If corporate environmental pol... Read More about Greenhouse gas emissions, corporate environmental policy and disclosure..

The association between corruption and analyst coverage. (2018)
Presentation / Conference
HASSAN, O. and GIORGIONI, G. 2018. The association between corruption and analyst coverage. Presented at the 41st Annual congress of the European Accounting Association (EAA 2018), 30 May - 1 June 2018, Milan, Italy.

Corruption is a social evil and a widely spread unethical practice in many countries, to a different extent, around the world. Although the literature on corruption at the country level is rich, relatively fewer studies have focused on the impact of... Read More about The association between corruption and analyst coverage..

New insights into the associations between financial performance, and environmental disclosure and performance. (2017)
Presentation / Conference
HASSAN, O. and ROMILLY, P. 2017. New insights into the associations between financial performance, and environmental disclosure and performance. Presented at the 40th Annual congress of the European Accounting Association (EAA 2017), 10-12 May 2017, Valencia, Spain.

This study employes dynamic models to examine the assocations between enivromental disclosure (ED), environmental performance (EP) and financial performance (FP) using a longitudinal multi-country sample. It responds to research calls from recent stu... Read More about New insights into the associations between financial performance, and environmental disclosure and performance..

Audit fees: IFRS adoption and the recent financial crisis. (2015)
Presentation / Conference
HASSAN, O., CRAWFORD, L. and POWER, D. 2015. Audit fees: IFRS adoption and the recent financial crisis. Presented at the 25th Audit and assurance conference of the Auditing Special Interest Group (ASIG) of the British Accounting and Finance Association (BAFA), 23-24 April 2015, Edinburgh, UK.

This study aims to see if there is evidence that the adoption of IFRS had an impact on audit fees and did the financial crisis impacted on the determination of audit fees. Does the audit profession show willingness to balance the pursuit of guardians... Read More about Audit fees: IFRS adoption and the recent financial crisis..

Audit fees: IFRS adoption and the recent financial crisis. (2014)
Presentation / Conference
HASSAN, O.A.G., CRAWFORD, L. and POWER, D. 2014. Audit fees in the UK from 2003 to 2011: is the audit profession benefiting from the guardianship problems it helped to create? Presented at the 50th Annual conference of the British Accounting and Finance Association (BAFA 2014), 14-16 April 2014, London, UK.

This study aims to see if there is evidence that the adoption of IFRS had an impact on audit fees and did the financial crisis impacted on the determination of audit fees. Does the audit profession show willingness to balance the pursuit of guardians... Read More about Audit fees: IFRS adoption and the recent financial crisis..