Dr Khaldoon Albitar
- Senior Lecturer in Accounting (Accounting & Finance)
https://orcid.org/0000-0002-4768-816XBiography
Khaldoon joined the Adam Smith Business School in February 2024 as a Senior Lecturer in Accounting. Previously, he served as a Senior Lecturer in Accounting and Finance & Programme Leader of BA (Hons) Finance/Business with Business Communication Programmes at the University of Portsmouth.
His research has been published in prestigious journals including Research Policy, Business Strategy and the Environment, Review of Quantitative Finance and Accounting, Technological Forecasting and Social Change, Journal of Environmental Management, and International Journal of Finance and Economics, among others.
He also holds significant editorial roles, acting as the Associate Editor of Business Strategy and the Environment, Corporate Governance: The International Journal of Business in Society, and Journal of Applied Accounting Research.
Research interests
Khaldoon is a member of the School's Accounting research cluster.
Areas of expertise:
- Corporate social and environmental responsibility
- Sustainability accounting
- Integrated reporting
- Climate change and carbon reporting
- ESG
- Corporate eco-innovation
- Corporate governance
- Textual analysis in accounting and finance research and auditing.
Google Scholar Citations: Khaldoon Albitar
Publications
2024
Albitar, K. , Elmarzouky, M., Karim, A.T.M. E. and Gerged, A. M. (2024) COVID-19, board of directors and pessimism in annual reports: an intention to mitigate litigation risk. International Journal of Finance and Economics, (doi: 10.1002/ijfe.3063) (Early Online Publication)
Yang, R., Wu, J., Yang, C. and Albitar, K. (2024) Far-sighted through mitigating risk: directors and officers liability insurance and corporate ESG performance. International Review of Financial Analysis, (doi: 10.1016/j.irfa.2024.103719) (In Press)
Wang, Y. and Albitar, K. (2024) A novel metric for corporate environmental responsibility and its impact on investment inefficiency. International Journal of Finance and Economics, (doi: 10.1002/ijfe.3055) (Early Online Publication)
Deng, B., Peng, Z., Albitar, K. and Ji, L. (2024) Top management team stability and ESG greenwashing: evidence from China. Business Strategy and the Environment, (doi: 10.1002/bse.3998) (Early Online Publication)
Elmarzouky, M., Hussainey, K., Albitar, K. and Alkaraan, F. (2024) Impact of Brexit disclosure on trade credit. International Journal of Finance and Economics, (Accepted for Publication)
Ahsan, T., Albitar, K. , Ali Gull, A. and Hussainey, K. (2024) Does climate governance affect waste disclosure? Evidence from the U.S. Applied Economics, 56(43), pp. 5146-5162. (doi: 10.1080/00036846.2023.2244242)
Wang, Y., Albitar, K. and Chbib, I. (2024) Connecting the dots: a systematic review of corporate social responsibility, information asymmetry, and economic implications. Corporate Social Responsibility and Environmental Management, 31(5), pp. 5012-5031. (doi: 10.1002/csr.2843)
Hamade, M., Hussainey, K. and Albitar, K. (2024) Corporate reporting through social media: a comprehensive literature review. Journal of Accounting Literature, (Accepted for Publication)
Yang, C., Gu, M. and Albitar, K. (2024) Government in the digital age: exploring the impact of digital transformation on governmental efficiency. Technological Forecasting and Social Change, (Accepted for Publication)
Qu, F., She, W., Li, D., Zheng, B. and Albitar, K. (2024) Mitigating excessive financialization or promoting innovation? Productivity effects of China’s carbon emission trading scheme. Business Strategy and the Environment, (doi: 10.1002/bse.3876) (Early Online Publication)
Alta’any, M. I., Kayed, S., Meqbel, R. and Albitar, K. (2024) Speaking success: managerial tone in earnings conference calls and financial performance. Corporate Governance, (doi: 10.1108/CG-09-2023-0381) (Early Online Publication)
Aliani, K., Hamza, F., Alessa, N., Borgi, H. and Albitar, K. (2024) ESG disclosure in G7 countries: do board cultural diversity and structure policy matter? Corporate Social Responsibility and Environmental Management, 31(4), pp. 3031-3042. (doi: 10.1002/csr.2733)
Yang, C., Zhu, C. and Albitar, K. (2024) ESG ratings and green innovation: a U‐shaped journey towards sustainable development. Business Strategy and the Environment, 33(5), pp. 4108-4129. (doi: 10.1002/bse.3692)
Al-Shaer, H., Albitar, K. and Hussainey, K. (2024) Corporate accountability for human rights: evidence from conflict mineral ratings. Business and Society, (doi: 10.1177/00076503241254829) (Early Online Publication)
Al-Shaer, H., Zaman, M. and Albitar, K. (2024) CEO gender, critical mass of board gender diversity, and ESG performance: UK evidence. Journal of Accounting Literature, (doi: 10.1108/JAL-10-2023-0181) (Early Online Publication)
Wang, C.'a., Wang, L., Zhao, S., Yang, C. and Albitar, K. (2024) The impact of Fintech on corporate carbon emissions: towards green and sustainable development. Business Strategy and the Environment, (doi: 10.1002/bse.3778)
Albitar, K. , Nasrallah, N., Hussainey, K. and Wang, Y. (2024) Eco-innovation and corporate waste management: the moderating role of ESG performance. Review of Quantitative Finance and Accounting, 63, pp. 781-805. (doi: 10.1007/s11156-024-01281-5)
2023
Hazaea, S. A., Mohammed Al-Matari, E., Khatib, S. F. A., Albitar, K. and Zhu, J. (2023) Internal auditing in the Arab world: a systematic literature review and directions for future research. SAGE Open, 13(4), p. 21582440231202332. (doi: 10.1177/21582440231202332)
Alwadani, N., Al-Shaer, H. and Albitar, K. (2023) The impact of internal governance mechanisms on environmental performance of Saudi firms. International Journal of Accounting and Information Management, 32(1), pp. 40-57. (doi: 10.1108/IJAIM-04-2023-0084)
Liu, X., Wang, C.'a., Wu, H., Yang, C. and Albitar, K. (2023) The impact of the new energy demonstration city construction on energy consumption intensity: exploring the sustainable potential of China's firms. Energy, 283, 128716. (doi: 10.1016/j.energy.2023.128716)
Islam, M., Slof, J. and Albitar, K. (2023) The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus. Journal of Applied Accounting Research, 24(5), pp. 839-858. (doi: 10.1108/JAAR-06-2022-0153)
Al‐Shaer, H., Stephanie Liu, Y. and Albitar, K. (2023) Driving businesses towards a better climate: macro and micro mechanisms to protect the planet. Business Strategy and the Environment, 33(3), pp. 1810-1833. (doi: 10.1002/bse.3575)
Albitar, K. , Liu, S., Hussainey, K. and Liao, G. (2023) Do investors care about corporate environmental responsibility engagement? International Journal of Business Governance and Ethics, 17(4), pp. 393-415. (doi: 10.1504/IJBGE.2023.132079)
Babatunde Adeneye, Y., Fasihi, S., Kammoun, I. and Albitar, K. (2023) Does earnings management constrain ESG performance? the role of corporate governance. International Journal of Disclosure and Governance, 21, pp. 69-92. (doi: 10.1057/s41310-023-00181-9)
Hao, X., Fu, W. and Albitar, K. (2023) Innovation with ecological sustainability: does corporate environmental responsibility matter in green innovation? Journal of Economic Analysis, 2(3), pp. 21-42. (doi: 10.58567/jea02030002)
Meftah Gerged, A., Yao, S. and Albitar, K. (2023) Board composition, ownership structure and financial distress: insights from UK FTSE 350. Corporate Governance, 23(3), pp. 628-649. (doi: 10.1108/CG-02-2022-0069)
Al-Shaer, H., Albitar, K. and Liu, J. (2023) CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting, 60(3), pp. 1025-1063. (doi: 10.1007/s11156-022-01118-z)
Liu, G., Huang, Y. and Albitar, K. (2023) The impact of urban housing prices on labour mobility: evidence from cities in China. Economic Research-Ekonomska Istrazivanja, 36(2), 2106284. (doi: 10.1080/1331677X.2022.2106284)
Albitar, K. and Hussainey, K. (2023) Editorial: sustainability, environmental responsibility and innovation. Green Finance, 5(1), pp. 85-88. (doi: 10.3934/GF.2023004)
Albitar, K. , Al-Shaer, H. and Liu, Y. S. (2023) Corporate commitment to climate change: the effect of eco-innovation and climate governance. Research Policy, 52(2), 104697. (doi: 10.1016/j.respol.2022.104697)
Ahmed, H., Sherif, E.-H. and Albitar, K. (2023) Board governance and audit report lag in the light of big data adoption: the case of Egypt. International Journal of Accounting and Information Management, 31(1), pp. 148-169. (doi: 10.1108/IJAIM-04-2022-0088)
Engy, A., Hussainey, K. and Albitar, K. (2023) Covid-19 disclosure: do internal corporate governance and audit quality matter? International Journal of Accounting and Information Management, 31(1), pp. 170-194. (doi: 10.1108/IJAIM-05-2022-0108)
2022
Hamdallah, M. E., Al-N’eimat, S., Srouji, A. F., Al-Okaily, M. and Albitar, K. (2022) The effect of apparent and intellectual sustainability independence on the credibility gap of the accounting information. Sustainability, 14(21), 14259. (doi: 10.3390/su142114259)
Abdoush, T., Hussainey, K. and Albitar, K. (2022) Corporate governance and performance in the UK insurance industry pre, during and post the Global Financial Crisis. International Journal of Accounting and Information Management, 30(5), pp. 617-640. (doi: 10.1108/IJAIM-03-2022-0049)
Assidi, S., Al Farooque, O. and Albitar, K. (2022) The nexus between aggressive tax planning and earnings management in different political systems and the moderating role of corporate governance. International Journal of Managerial and Financial Accounting, 14(4), pp. 344-361. (doi: 10.1504/IJMFA.2022.126559)
Albitar, K. , Borgi, H., Khan, M. and Zahra, A. (2022) Business environmental innovation and CO2 emissions: The moderating role of environmental governance. Business Strategy and the Environment, 32(4), pp. 1996-2007. (doi: 10.1002/bse.3232)
Ananzeh, H., Al Amosh, H. and Albitar, K. (2022) The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK. International Journal of Accounting and Information Management, 30(4), pp. 477-501. (doi: 10.1108/IJAIM-12-2021-0248)
Hussainey, K., Albitar, K. and Alkaraan, F. (2022) Corporate narrative reporting on Industry 4.0 technologies: does governance matter? International Journal of Accounting and Information Management, 30(4), pp. 457-476. (doi: 10.1108/IJAIM-02-2022-0024)
Shohaieb, D., Elmarzouky, M. and Albitar, K. (2022) Corporate governance and diversity management: evidence from a disclosure perspective. International Journal of Accounting and Information Management, 30(4), pp. 502-525. (doi: 10.1108/IJAIM-03-2022-0058)
Albitar, K. , Elmarzouky, M. and Hussainey, K. (2022) Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage. International Journal of Accounting and Information Management, 30(3), pp. 339-351. (doi: 10.1108/IJAIM-10-2021-0202)
Tawfik, O. I., Elmaasrawy, H. E. and Albitar, K. (2022) Political connections, financing decisions and cash holdings: empirical evidence from Gulf Cooperation Council. Journal of Financial Reporting and Accounting, (doi: 10.1108/JFRA-10-2021-0382) (Early Online Publication)
Saeudy, M., Meftah Gerged, A. and Albitar, K. (2022) Accounting perspectives on the business value of big data during and beyond the Covid-19 pandemic. Journal of Accounting and Management Information Systems, 21(2), pp. 174-199. (doi: 10.24818/jamis.2022.02002)
Al-Shaer, H., Albitar, K. and Hussainey, K. (2022) Creating sustainability reports that matter: an investigation of factors behind the narratives. Journal of Applied Accounting Research, 23(3), pp. 738-763. (doi: 10.1108/JAAR-05-2021-0136)
Albitar, K. , Abdoush, T. and Hussainey, K. (2022) Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? International Journal of Finance and Economics, 28(4), pp. 3876-3890. (doi: 10.1002/ijfe.2625)
Alkaraan, F., Albitar, K. , Hussainey, K. and Venkatesh, V. G. (2022) Corporate transformation toward Industry 4.0 and financial performance: the influence of environmental, social, and governance (ESG). Technological Forecasting and Social Change, 175, 121423. (doi: 10.1016/j.techfore.2021.121423)
2021
Elmarzouky, M., Albitar, K. , Enayet Karim, A. and Saber Moussa, A. (2021) COVID-19 disclosure: a novel measurement and annual report uncertainty. Journal of Risk and Financial Management, 14(12), 616. (doi: 10.3390/jrfm14120616)
Chen, S., Yang, C. and Albitar, K. (2021) Is there any heterogeneous impact of mandatory disclosure on corporate social responsibility dimensions? evidence from a quasi-natural experiment in China. Data Science in Finance and Economics, 1(3), pp. 272-297. (doi: 10.3934/DSFE.2021015)
Zhu, J., Huang, Z., Li, Z. and Albitar, K. (2021) The impact of urbanization on energy intensity — an empirical study on OECD countries. Green Finance, 3(4), pp. 508-526. (doi: 10.3934/GF.2021024)
Elmarzouky, M., Albitar, K. and Hussainey, K. (2021) Covid-19 and performance disclosure: does governance matter? International Journal of Accounting and Information Management, 29(5), pp. 776-792. (doi: 10.1108/IJAIM-04-2021-0086)
Yamani, A., Hussainey, K. and Albitar, K. (2021) The impact of financial instruments disclosures on the cost of equity capital. International Journal of Accounting and Information Management, 29(4), pp. 528-551. (doi: 10.1108/IJAIM-02-2021-0052)
Albitar, K. , Al-Shaer, H. and Elmarzouky, M. (2021) Do assurance and assurance providers enhance Covid-related disclosures in CSR reports? an examination in the UK context. International Journal of Accounting and Information Management, 29(3), pp. 410-428. (doi: 10.1108/IJAIM-01-2021-0020)
Chen, S., Wang, Y., Albitar, K. and Huang, Z. (2021) Does ownership concentration affect corporate environmental responsibility engagement? the mediating role of corporate leverage. Borsa Istanbul Review, 21(S1), S13-S24. (doi: 10.1016/j.bir.2021.02.001)
Enayet Karim, A., Albitar, K. and Elmarzouky, M. (2021) A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance. Journal of Environmental Management, 290, 112581. (doi: 10.1016/j.jenvman.2021.112581) (PMID:33866086)
Yang, C., Li, T. and Albitar, K. (2021) Does energy efficiency affect ambient PM2.5? the moderating role of energy investment. Frontiers in Environmental Science, 9, 707751. (doi: 10.3389/fenvs.2021.707751)
Li, T., Li, X. and Albitar, K. (2021) Threshold effects of financialization on enterprise R & D innovation: a comparison research on heterogeneity. Quantitative Finance and Economics, 5(3), pp. 496-515. (doi: 10.3934/QFE.2021022)
Yamani, A., Hussainey, K. and Albitar, K. (2021) Does governance affect compliance with IFRS 7? Journal of Risk and Financial Management, 14(6), 239. (doi: 10.3390/jrfm14060239)
Meftah Gerged, A., Albitar, K. and Al‐Haddad, L. (2021) Corporate environmental disclosure and earnings management—the moderating role of corporate governance structures. International Journal of Finance and Economics, 28(3), pp. 2789-2810. (doi: 10.1002/ijfe.2564)
Albitar, K. , Meftah Gerged, A., Hassan, K. and Hussainey, K. (2021) Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting and Information Management, 29(1), pp. 169-178. (doi: 10.1108/IJAIM-08-2020-0128)
Articles
Albitar, K. , Elmarzouky, M., Karim, A.T.M. E. and Gerged, A. M. (2024) COVID-19, board of directors and pessimism in annual reports: an intention to mitigate litigation risk. International Journal of Finance and Economics, (doi: 10.1002/ijfe.3063) (Early Online Publication)
Yang, R., Wu, J., Yang, C. and Albitar, K. (2024) Far-sighted through mitigating risk: directors and officers liability insurance and corporate ESG performance. International Review of Financial Analysis, (doi: 10.1016/j.irfa.2024.103719) (In Press)
Wang, Y. and Albitar, K. (2024) A novel metric for corporate environmental responsibility and its impact on investment inefficiency. International Journal of Finance and Economics, (doi: 10.1002/ijfe.3055) (Early Online Publication)
Deng, B., Peng, Z., Albitar, K. and Ji, L. (2024) Top management team stability and ESG greenwashing: evidence from China. Business Strategy and the Environment, (doi: 10.1002/bse.3998) (Early Online Publication)
Elmarzouky, M., Hussainey, K., Albitar, K. and Alkaraan, F. (2024) Impact of Brexit disclosure on trade credit. International Journal of Finance and Economics, (Accepted for Publication)
Ahsan, T., Albitar, K. , Ali Gull, A. and Hussainey, K. (2024) Does climate governance affect waste disclosure? Evidence from the U.S. Applied Economics, 56(43), pp. 5146-5162. (doi: 10.1080/00036846.2023.2244242)
Wang, Y., Albitar, K. and Chbib, I. (2024) Connecting the dots: a systematic review of corporate social responsibility, information asymmetry, and economic implications. Corporate Social Responsibility and Environmental Management, 31(5), pp. 5012-5031. (doi: 10.1002/csr.2843)
Hamade, M., Hussainey, K. and Albitar, K. (2024) Corporate reporting through social media: a comprehensive literature review. Journal of Accounting Literature, (Accepted for Publication)
Yang, C., Gu, M. and Albitar, K. (2024) Government in the digital age: exploring the impact of digital transformation on governmental efficiency. Technological Forecasting and Social Change, (Accepted for Publication)
Qu, F., She, W., Li, D., Zheng, B. and Albitar, K. (2024) Mitigating excessive financialization or promoting innovation? Productivity effects of China’s carbon emission trading scheme. Business Strategy and the Environment, (doi: 10.1002/bse.3876) (Early Online Publication)
Alta’any, M. I., Kayed, S., Meqbel, R. and Albitar, K. (2024) Speaking success: managerial tone in earnings conference calls and financial performance. Corporate Governance, (doi: 10.1108/CG-09-2023-0381) (Early Online Publication)
Aliani, K., Hamza, F., Alessa, N., Borgi, H. and Albitar, K. (2024) ESG disclosure in G7 countries: do board cultural diversity and structure policy matter? Corporate Social Responsibility and Environmental Management, 31(4), pp. 3031-3042. (doi: 10.1002/csr.2733)
Yang, C., Zhu, C. and Albitar, K. (2024) ESG ratings and green innovation: a U‐shaped journey towards sustainable development. Business Strategy and the Environment, 33(5), pp. 4108-4129. (doi: 10.1002/bse.3692)
Al-Shaer, H., Albitar, K. and Hussainey, K. (2024) Corporate accountability for human rights: evidence from conflict mineral ratings. Business and Society, (doi: 10.1177/00076503241254829) (Early Online Publication)
Al-Shaer, H., Zaman, M. and Albitar, K. (2024) CEO gender, critical mass of board gender diversity, and ESG performance: UK evidence. Journal of Accounting Literature, (doi: 10.1108/JAL-10-2023-0181) (Early Online Publication)
Wang, C.'a., Wang, L., Zhao, S., Yang, C. and Albitar, K. (2024) The impact of Fintech on corporate carbon emissions: towards green and sustainable development. Business Strategy and the Environment, (doi: 10.1002/bse.3778)
Albitar, K. , Nasrallah, N., Hussainey, K. and Wang, Y. (2024) Eco-innovation and corporate waste management: the moderating role of ESG performance. Review of Quantitative Finance and Accounting, 63, pp. 781-805. (doi: 10.1007/s11156-024-01281-5)
Hazaea, S. A., Mohammed Al-Matari, E., Khatib, S. F. A., Albitar, K. and Zhu, J. (2023) Internal auditing in the Arab world: a systematic literature review and directions for future research. SAGE Open, 13(4), p. 21582440231202332. (doi: 10.1177/21582440231202332)
Alwadani, N., Al-Shaer, H. and Albitar, K. (2023) The impact of internal governance mechanisms on environmental performance of Saudi firms. International Journal of Accounting and Information Management, 32(1), pp. 40-57. (doi: 10.1108/IJAIM-04-2023-0084)
Liu, X., Wang, C.'a., Wu, H., Yang, C. and Albitar, K. (2023) The impact of the new energy demonstration city construction on energy consumption intensity: exploring the sustainable potential of China's firms. Energy, 283, 128716. (doi: 10.1016/j.energy.2023.128716)
Islam, M., Slof, J. and Albitar, K. (2023) The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus. Journal of Applied Accounting Research, 24(5), pp. 839-858. (doi: 10.1108/JAAR-06-2022-0153)
Al‐Shaer, H., Stephanie Liu, Y. and Albitar, K. (2023) Driving businesses towards a better climate: macro and micro mechanisms to protect the planet. Business Strategy and the Environment, 33(3), pp. 1810-1833. (doi: 10.1002/bse.3575)
Albitar, K. , Liu, S., Hussainey, K. and Liao, G. (2023) Do investors care about corporate environmental responsibility engagement? International Journal of Business Governance and Ethics, 17(4), pp. 393-415. (doi: 10.1504/IJBGE.2023.132079)
Babatunde Adeneye, Y., Fasihi, S., Kammoun, I. and Albitar, K. (2023) Does earnings management constrain ESG performance? the role of corporate governance. International Journal of Disclosure and Governance, 21, pp. 69-92. (doi: 10.1057/s41310-023-00181-9)
Hao, X., Fu, W. and Albitar, K. (2023) Innovation with ecological sustainability: does corporate environmental responsibility matter in green innovation? Journal of Economic Analysis, 2(3), pp. 21-42. (doi: 10.58567/jea02030002)
Meftah Gerged, A., Yao, S. and Albitar, K. (2023) Board composition, ownership structure and financial distress: insights from UK FTSE 350. Corporate Governance, 23(3), pp. 628-649. (doi: 10.1108/CG-02-2022-0069)
Al-Shaer, H., Albitar, K. and Liu, J. (2023) CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting, 60(3), pp. 1025-1063. (doi: 10.1007/s11156-022-01118-z)
Liu, G., Huang, Y. and Albitar, K. (2023) The impact of urban housing prices on labour mobility: evidence from cities in China. Economic Research-Ekonomska Istrazivanja, 36(2), 2106284. (doi: 10.1080/1331677X.2022.2106284)
Albitar, K. and Hussainey, K. (2023) Editorial: sustainability, environmental responsibility and innovation. Green Finance, 5(1), pp. 85-88. (doi: 10.3934/GF.2023004)
Albitar, K. , Al-Shaer, H. and Liu, Y. S. (2023) Corporate commitment to climate change: the effect of eco-innovation and climate governance. Research Policy, 52(2), 104697. (doi: 10.1016/j.respol.2022.104697)
Ahmed, H., Sherif, E.-H. and Albitar, K. (2023) Board governance and audit report lag in the light of big data adoption: the case of Egypt. International Journal of Accounting and Information Management, 31(1), pp. 148-169. (doi: 10.1108/IJAIM-04-2022-0088)
Engy, A., Hussainey, K. and Albitar, K. (2023) Covid-19 disclosure: do internal corporate governance and audit quality matter? International Journal of Accounting and Information Management, 31(1), pp. 170-194. (doi: 10.1108/IJAIM-05-2022-0108)
Hamdallah, M. E., Al-N’eimat, S., Srouji, A. F., Al-Okaily, M. and Albitar, K. (2022) The effect of apparent and intellectual sustainability independence on the credibility gap of the accounting information. Sustainability, 14(21), 14259. (doi: 10.3390/su142114259)
Abdoush, T., Hussainey, K. and Albitar, K. (2022) Corporate governance and performance in the UK insurance industry pre, during and post the Global Financial Crisis. International Journal of Accounting and Information Management, 30(5), pp. 617-640. (doi: 10.1108/IJAIM-03-2022-0049)
Assidi, S., Al Farooque, O. and Albitar, K. (2022) The nexus between aggressive tax planning and earnings management in different political systems and the moderating role of corporate governance. International Journal of Managerial and Financial Accounting, 14(4), pp. 344-361. (doi: 10.1504/IJMFA.2022.126559)
Albitar, K. , Borgi, H., Khan, M. and Zahra, A. (2022) Business environmental innovation and CO2 emissions: The moderating role of environmental governance. Business Strategy and the Environment, 32(4), pp. 1996-2007. (doi: 10.1002/bse.3232)
Ananzeh, H., Al Amosh, H. and Albitar, K. (2022) The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK. International Journal of Accounting and Information Management, 30(4), pp. 477-501. (doi: 10.1108/IJAIM-12-2021-0248)
Hussainey, K., Albitar, K. and Alkaraan, F. (2022) Corporate narrative reporting on Industry 4.0 technologies: does governance matter? International Journal of Accounting and Information Management, 30(4), pp. 457-476. (doi: 10.1108/IJAIM-02-2022-0024)
Shohaieb, D., Elmarzouky, M. and Albitar, K. (2022) Corporate governance and diversity management: evidence from a disclosure perspective. International Journal of Accounting and Information Management, 30(4), pp. 502-525. (doi: 10.1108/IJAIM-03-2022-0058)
Albitar, K. , Elmarzouky, M. and Hussainey, K. (2022) Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage. International Journal of Accounting and Information Management, 30(3), pp. 339-351. (doi: 10.1108/IJAIM-10-2021-0202)
Tawfik, O. I., Elmaasrawy, H. E. and Albitar, K. (2022) Political connections, financing decisions and cash holdings: empirical evidence from Gulf Cooperation Council. Journal of Financial Reporting and Accounting, (doi: 10.1108/JFRA-10-2021-0382) (Early Online Publication)
Saeudy, M., Meftah Gerged, A. and Albitar, K. (2022) Accounting perspectives on the business value of big data during and beyond the Covid-19 pandemic. Journal of Accounting and Management Information Systems, 21(2), pp. 174-199. (doi: 10.24818/jamis.2022.02002)
Al-Shaer, H., Albitar, K. and Hussainey, K. (2022) Creating sustainability reports that matter: an investigation of factors behind the narratives. Journal of Applied Accounting Research, 23(3), pp. 738-763. (doi: 10.1108/JAAR-05-2021-0136)
Albitar, K. , Abdoush, T. and Hussainey, K. (2022) Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? International Journal of Finance and Economics, 28(4), pp. 3876-3890. (doi: 10.1002/ijfe.2625)
Alkaraan, F., Albitar, K. , Hussainey, K. and Venkatesh, V. G. (2022) Corporate transformation toward Industry 4.0 and financial performance: the influence of environmental, social, and governance (ESG). Technological Forecasting and Social Change, 175, 121423. (doi: 10.1016/j.techfore.2021.121423)
Elmarzouky, M., Albitar, K. , Enayet Karim, A. and Saber Moussa, A. (2021) COVID-19 disclosure: a novel measurement and annual report uncertainty. Journal of Risk and Financial Management, 14(12), 616. (doi: 10.3390/jrfm14120616)
Chen, S., Yang, C. and Albitar, K. (2021) Is there any heterogeneous impact of mandatory disclosure on corporate social responsibility dimensions? evidence from a quasi-natural experiment in China. Data Science in Finance and Economics, 1(3), pp. 272-297. (doi: 10.3934/DSFE.2021015)
Zhu, J., Huang, Z., Li, Z. and Albitar, K. (2021) The impact of urbanization on energy intensity — an empirical study on OECD countries. Green Finance, 3(4), pp. 508-526. (doi: 10.3934/GF.2021024)
Elmarzouky, M., Albitar, K. and Hussainey, K. (2021) Covid-19 and performance disclosure: does governance matter? International Journal of Accounting and Information Management, 29(5), pp. 776-792. (doi: 10.1108/IJAIM-04-2021-0086)
Yamani, A., Hussainey, K. and Albitar, K. (2021) The impact of financial instruments disclosures on the cost of equity capital. International Journal of Accounting and Information Management, 29(4), pp. 528-551. (doi: 10.1108/IJAIM-02-2021-0052)
Albitar, K. , Al-Shaer, H. and Elmarzouky, M. (2021) Do assurance and assurance providers enhance Covid-related disclosures in CSR reports? an examination in the UK context. International Journal of Accounting and Information Management, 29(3), pp. 410-428. (doi: 10.1108/IJAIM-01-2021-0020)
Chen, S., Wang, Y., Albitar, K. and Huang, Z. (2021) Does ownership concentration affect corporate environmental responsibility engagement? the mediating role of corporate leverage. Borsa Istanbul Review, 21(S1), S13-S24. (doi: 10.1016/j.bir.2021.02.001)
Enayet Karim, A., Albitar, K. and Elmarzouky, M. (2021) A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance. Journal of Environmental Management, 290, 112581. (doi: 10.1016/j.jenvman.2021.112581) (PMID:33866086)
Yang, C., Li, T. and Albitar, K. (2021) Does energy efficiency affect ambient PM2.5? the moderating role of energy investment. Frontiers in Environmental Science, 9, 707751. (doi: 10.3389/fenvs.2021.707751)
Li, T., Li, X. and Albitar, K. (2021) Threshold effects of financialization on enterprise R & D innovation: a comparison research on heterogeneity. Quantitative Finance and Economics, 5(3), pp. 496-515. (doi: 10.3934/QFE.2021022)
Yamani, A., Hussainey, K. and Albitar, K. (2021) Does governance affect compliance with IFRS 7? Journal of Risk and Financial Management, 14(6), 239. (doi: 10.3390/jrfm14060239)
Meftah Gerged, A., Albitar, K. and Al‐Haddad, L. (2021) Corporate environmental disclosure and earnings management—the moderating role of corporate governance structures. International Journal of Finance and Economics, 28(3), pp. 2789-2810. (doi: 10.1002/ijfe.2564)
Albitar, K. , Meftah Gerged, A., Hassan, K. and Hussainey, K. (2021) Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting and Information Management, 29(1), pp. 169-178. (doi: 10.1108/IJAIM-08-2020-0128)
Grants
Khaldoon has received research grants as a Principal Investigator (PI). from the British Academy and the University of Portsmouth.
Teaching
Khaldoon has significant experience teaching a range of accounting courses, including Business Accounting, Business Analysis and Decision Making, Management Accounting, and Sustainability Reporting. He is also a Fellow of the Higher Education Academy (FHEA).
Additional information
Associate Editor- Business Strategy and the Environment
Associate Editor- Corporate Governance: The International Journal of Business in Society.
Section Editor- Journal of Applied Accounting Research.
