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Ismail, T. H., Accounting and Auditing: A Review of Practices and Empirical Research , , Republic of Moldova, Europe. , Elvia Press, 2022.
Ismail, T., and H. Megahed, "Corporate Tax Sheltering and Firm Value: Does CEO Narcissism Matter in Egyptian Setting?", the International Journal of Auditing and Accounting Studies, vol. 4, issue 1, 2022.
Ismail, T. H., and M. Eldeeb, "Do Related Party Transactions Affect the Relationship between Political Connections and Firm Value? Evidence from Egypt", Future Business Journal, vol. forthcoming, 2022.
Ismail, T., K. Mansour, and E. Sayed, "Effects of other comprehensive income on audit fees and audit report lag in Egyptian firms: Does board gender diversity matter? ", Journal of Economic and Administrative Sciences, vol. fortncoming, issue fortncoming, 2022.
El-Chaarani, H., T. H. Ismail, Z. El-Abiad, and M. S. El-Deeb, "The Impact of COVID-19 on financial structure and performance of Islamic Banks: A comparative study with conventional banks in GCC countries", Journal of Economic and Administrative Sciences, 2022.
Ismail, T. H., and E. A. Ahmed, "Impact of Risk Governance on Performance and Capital Requirements: Evidence from Egyptian Banks", Corporate Ownership & Control, vol. 19, issue 2, pp. 1-15, 2022.
Ismail, T., and R. S. Mohamed, "Towards a Quantitative Measure of Audit Quality: Do Auditor Demographic Characteristics in Egyptian Setting Matters?", International Journal of Accounting, Auditing and Performance Evaluation: Inderscience, 2022.
Ismail, T., "EDITORIAL: Corporate governance and regulation: Further evidence on the ongoing developments", Journal of Governance and Regulation, vol. 10, issue 3, pp. 3-5, 2021.
Ismail T. H, Abd-El-Fattah H. A, E. - G. H. A., "Human Rights Disclosures, Corporate Governance Mechanisms, and Firm Performance: Directions for Future Research", Journal of Business Strategy Finance and Management, vol. 2, issue 2, pp. 1-10, 2021.
Ismail, T. H., M. A. Elhamy, and N. A. Eltamboly, "A Proposed Corporate Social Responsibility Model to Develop a Coherent Sustainability Commitment", Journal of Contemporary Research in Business Administration and Economic Sciences, vol. 1, issue 1, pp. 1-23, 2021.
Elhamy, M, A., T. Ismail, and N. A. Eltamboly, "A structuration View to Investigate the Interaction between Management Accounting Practices and Corporate Social Responsibility", Global Journal of Accounting and Economy Research , vol. 2, issue 2, pp. 97-125, 2021.
Ismail, T. H., and M. S. El-Deeb, "The Effect of Corporate Governance, Dividend Policy and Informativeness of Risk Disclosure on the Firm Value: Egyptian Evidence", Afro-Asian Journal of Finance and Accounting, vol. forthcoming, 2020.
Ismail, T., "Does Egyptian universities’ disclosure on social responsibility enhance sustainable development?", Journal of Humanities and Applied Social Science , vol. 1, issue 2, 2019.
Ismail, T. H., "Enhancing the GCC Universities’ Role towards Social Responsibility and Sustainable Development", 2nd Conference of the Business Schools at Gulf Cooperation Council Universities, Kuwait, College of Business Studies, University of Kuwait, 2016.
Ismail, T., and M. Al-Thaoiehie, "A Balanced Scorecard Model for Performance Excellence in Saudi Arabia's Higher Education Sector", International Journal of Accounting, Auditing and Performance Evaluation, vol. Vol.11, No.3/4, pp. 255-280, 2015. Abstract

This paper’s main objective is to introduce a Balanced Scorecard Model (BSC) which fits Saudi Arabia’s higher education institutions. We used questionnaires to obtain the opinions of respondents of public and private Saudi universities on the suggested key performance indicators (KPIs) derived from using the dimensions of the BSC of Kaplan and Norton (1992) with adaptations. The frequencies of recommended KPIs provided the basis for discussion. The findings revealed that most KPIs, recommended by respondents, were related to the customer and internal business process perspectives, whilst they did not recommend most indicators related to the learning and growth financial perspectives. Furthermore, most indicators had significant differences according to the type and age of the universities.

This paper extends previous studies on measuring performance excellence in the higher education sector by considering a set if KPIs which fit educational systems in emerging economics. The findings would help the management of Saudi universities as well as policy makers in the Saudi Ministry of Higher Education to: (i) define the possibility of adopting a BSC model to drive performance; and (ii) identify the need to a benchmarking of KPIs which fit both public and private universities.

Ismail, T. H., "Board Involvement in Risk Management Practices: Evidence from Saudi Arabia Banks", ), Globalization of Financial Institution: A Competitive Approach to Finance and Banking, Germany, Springer, 2014.
Ismail, T. H., and N. Fathy, "The Relationship between Firm Characteristics and Mandatory Disclosure Level: When Egyptian Accounting Standards Were First Adopted", Mustang Journal of Accounting and Finance, vol. 5, issue 4, pp. 85-103, 2014. mustang_journal_paper.pdf
Ismail, T. H., "Board Involvement in Risk Management Practices: Evidence from Saudi Arabia Banks", Globalization of Financial Institutions: Springer, 2013. Abstract

This study bridges the gap between theory and practice of risk management in banks incorporated in Saudi Arabia. The main objective of this study is to investigate the risk management process to assess the level of involvement of boards in risk management practices (RMPs).

This study surveys representatives from banks to elicit their opinion regarding the characteristics of an efficient risk management process, the four aspects of risk management practices; understanding risk management (URM), risk identification (RI), risk assessment and analysis (RAA) and risk monitoring and control (RMC), as well as the role played by boards in risk management (RM).

The results suggest that banks in Saudi Arabia have an efficient risk management process and an adequate understanding of risk management and a system for risk identification. Additionally, there is a high level of board’s involvement in assessing, analyzing, monitoring and controlling risk efficiently, where they are somewhat reasonably efficient in managing risk, hence, URM, RM and RMC are the most influencing factors in RMPs.

This study may have practical implications for boards in banks incorporated in Saudi Arabia by explaining the adoption of certain risk management strategies, and helping them understand how risk management behavior can maximize operating performance. In addition, it would help regulators and policy makers to develop a coherent and acceptable set of risk management tools and techniques.

Rahman, R. A., S. B. Noor, and T. H. Ismail, "Governance and Risk Management: Empirical Evidence from Malaysia and Egypt", International Journal of Finance & Banking Studies, vol. 2, issue 3, pp. 21-33, 2013. Abstract

The perceptions of Islamic banking professionals are surveyed through a questionnaire to explore whether the process of risk management mediates board involvement in risk management and risk management practices of Islamic banks in Malaysia and Egypt. The findings of this study identified that the Islamic banks in the selected countries are somewhat efficient in their risk management process. It was noticed that board involvement in risk management, process of risk management and risk management among Islamic banks in Malaysia are significantly higher than their counterparts in Egypt. Furthermore, high involvement of boards in risk management significantly increases the risk management process, and in turn, leads to significantly higher risk management practices in Islamic banks. Hence, boards should take formal responsibility for setting, managing and periodically assessing the risk management culture of the banks. It is expected that the outcomes of this study would help policy setters in the selected countries to develop a well-structured and harmonized risk management process that enhance risk management practices, with emphasis on the effective involvements of the board of directors and Shari’ah supervisory boards in risk management practices.

Ismail, T. H., and Z. Alaa, "Stock Option Fraud Prevention in Islamic Culture Country: Does Corporate Governance Matter?", Journal of Financial Reporting and Accounting, vol. 11, issue 1, 2013. Abstract

This paper aims to investigate the extent to which companies in one of the Islamic culture countries, Egypt, are complying with the Islamic implementation of the Anglo-Saxon Model of corporate governance and testing the impact, if any, of such compliance on mitigating of stock option fraud incentives. A logistic regression model is used to examine the effects of board of directors, audit committee, ownership structure and other firm characteristics on the likelihood of stock option fraud. The analysis is based on the data for stock option grants obtained during the period from 2006 to 2009.

The results suggest that the rate of compliance with the Islamic implementation of the Anglo-Saxon Model of corporate governance in Egyptian public-held companies is low. Weak corporate governance allows executives to exercise greater influence over the board of directors and audit committee decisions. Furthermore, a low level of disclosure, duality of CEO, high percentage of insiders in board of director, auditor turnover, and management ownership are among the factors that increase the likelihood of stock option fraud in the Egyptian setting.

This paper provides insights into exposing stock option fraud by Egyptian public-held companies and sheds light on the effective role of corporate governance mechanisms to mitigate this phenomenon. This would help policy setters to enhance compliance with the Anglo-Saxon Model of corporate governance and develop a comprehensive Shari’ah Model of corporate governance that reduces stock option fraud.

Ismail, T. H., and N. F. Shehata, "Disclosure practices in Egypt: what are factors beyond the low level?", International Journal of Economics and Accounting, vol. 3, issue 3/4, pp. 264-275, 2012.
Ismail, T. H., and N. M. Elshaib, "Impact of market and organizational determinants on voluntary disclosure in Egyptian companies", Meditari Accountancy Research,, vol. 20, issue 2, pp. 113-133, 2012. Abstract

Purpose – The purpose of this paper is to investigate the impact of market and organizational determinants on the voluntary disclosure level of Egyptian companies.

Design/methodology/approach – Uses a disclosure index of voluntary disclosure that is based upon the following information categories: strategic information; financial information; non-financial information; and future prospect information to rate the level of disclosure. Multivariate analysis, voluntary disclosure determinants: earnings quality; ownership structure; competition intensity; information asymmetry, and possible relationships with disclosure level provide the basis for discussion.

Findings – It is found that the level of voluntary disclosure in the emerging market of Egypt ranges from low to moderate level. There is no significant relationship between a company's voluntary disclosure level and earnings quality and competition intensity, while this relationship is significant for information asymmetry and ownership structure.

Research limitations/implications – The results are constrained by the proxies that represent non-financial factors of the market.

Originality/value – This paper extends prior studies on voluntary disclosure in Egypt by looking at a comprehensive set of market and organizational factors that might affect the disclosure level, based on a structured disclosure index of strategic, financial and non-financial, and future prospect information. The findings would help boards of directors to explain the adoption of certain disclosure strategies, and understand the corporate disclosure behavior.

Ismail, T. H., and N. M. Mahmoud, "The Influence of Organizational and Environmental Factors on Cost Systems Design in Egypt", British Journal of Economics, Finance and Management Sciences, vol. 4., issue 2, pp. 31-51, 2012. cost_system_design.pdf
Ismail, T. H., "Internal auditors' perception about their role in risk management audit in Egyptian banking sector", International Journal of Economics & Accounting,, vol. 3, issue 2, pp. 196-220, 2012.
Ismail, T. H., "Recent Trends in Accounting Education", 3rd Annual Congress of Accountants in Qatar, Qatari Association of Certified Public Accountants, Doha, Qatar, November 23, 2011.