Browsing by Author "Elsayed, Nader"
Now showing items 1-8 of 8
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An audit simulation of the substantive procedures in the revenue process – A teaching case incorporating Bloom’s taxonomy
Shahriar M., Saadullah; Elsayed, Nader ( Elsevier , 2020 , Article)Audit education has been calling for changes in teaching methodology since the 1970s (Burton & Bradley, 1992), as many universities are insufficiently equipping their graduates with the necessary professional skills. This ... -
Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university
Elsayed, Nader ( Emerald , 2022 , Article)Purpose: By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual ... -
Changes in governance of corporate risks : Evidence from British Petroleum's response to the Deepwater Horizon Incident through narrative reporting
Elsayed, Nader ( Routledge , 2022 , Book chapter)This chapter explores how British Petroleum (BP) responded to the Deepwater Horizon (DWH) incident by articulating how BP actors changed how corporate risks are governed. Drawing on the Institutional Logics Perspective ... -
Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university
Elsayed, Nader; Ismael, Hazem Ramadan; M. Saadullah, Shahriar ( Emerald , 2023 , Article)Purpose: Drawing on experiential learning theory (ELT), this study aims to examine students’ performance and perceptions after performing an experiential learning activity (ELA) by completing a mini-audit simulation (AS) ... -
Examining the directors' remuneration reports : The case of Thomas Cook
Elsayed, Nader ( Routledge , 2022 , Book chapter)Following the collapse of the Thomas Cook Group (TCG) in 2019, this chapter aims to explore the governance role of its Remuneration Committee (RC) in determining the level and composition of Executive Remuneration (ER), ... -
Sustainability governance and legitimisation processes: Gulf of Mexico oil spill
Elsayed, Nader; Ammar, Sameh ( Emerald Group Publishing Ltd. , 2020 , Article)Purpose: The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications ... -
The impact of ERP utilisation experience and segmental reporting on corporate performance in the UK context
Elsayed, Nader; Ammar, Sameh; Mardini, Ghassan H. ( Taylor and Francis Ltd. , 2019 , Article)By adopting the Decision-Usefulness theory, this study investigates separately and jointly the impact of utilising Enterprise Resources Planning system (ERPs) and the information disclosure of Segmental Reporting (SR), ... -
Voluntary risk disclosure and values of FTSE350 firms: the role of an industry-based litigation risk
Elsayed, Nader; Hassanein, Ahmed ( Inderscience Publishers , 2021 , Article)There is conflicting research on whether litigation risk affects voluntary disclosure positively or negatively. This study thus aims to examine how litigation risk affects the voluntary disclosure of risk information. It ...