Publications

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2012
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.
2011
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.
Ismail, T. H., and R. M. Elbolook, "Do Conditional and Unconditional Conservatism Impact Earnings’ Quality and Stock Prices in Egypt?", Research Journal of Finance and Accounting , Vol. 2, No. 7, 2011, vol. 7, issue 2, pp. 7-22, 2011. concervitism.pdf
Ismail, T. H., and A. Atik, "Ethical perceptions on earnings manipulation in Turkey: An exploration of differences in preparers and users’ perspectives", Research Journal of Finance and Accounting, vol. 2, issue 3, 2011. Abstract

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Ismail, T. H., "Exploring improvements of post-merger corporate performance- the case of Egypt", The IUP Journal of Business Strategy, vol. VIII, issue 1, 2011. Abstract

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Ismail, T. H., "Intellectual capital reporting in knowledge economy of Egypt", International Journal of Critical Accounting, vol. 3, issue 2/3, pp. 293-317, 2011. Abstract

This study examines voluntary intellectual capital reporting (ICR) in annual reports of the top 30 companies listed in Cairo and Alexandria Stock Exchange (CASE) as well as eliciting the barriers that could hamper the development and implementation of ICR in an Egyptian setting. The study contributes to the body of research done in this area, as most of research has been conducted in developed countries. There is a lack of empirical research at organisational level in the field of intellectual capital in Egypt, which is, socially, economically and culturally different from developed countries. The results indicate that levels of voluntary disclosure of IC items are relatively low while disclosures are dominated by customer relations items. Additionally, reporting of IC is in qualitative rather than quantitative style. The most important barriers that might impact the development and implementation of IC are cost and time associated with developing IC indicators.

Ismail, T. H., "Review of literature linking corporate performance to mergers and acquisitions", Review of Financial and Accounting Studies , vol. 1, issue 1, 2011. Abstract

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2010
Ismail, T. H., Intellectual Capital Reporting in Knowledge Economy: The Relevance of Corporate Governance, , Germany, VDM Publishing House Ltd, 2010.
Dahawy, K., T. H. Ismail, and N. F. Shehata, "Investigating the relationship between firm characteristics and mandatory disclosure level within the Egyptian environment", 33rd annual congress of the European Accounting Association, Istanbul, Turkey, the European Accounting Association, 2010.
Ismail, T. H., Perspectives in Accounting Practices: Corporate Disclosure, Performance, Governance and Risk Management, , Germany, VDM Publishing House Ltd, 2010.
2009
Epps, R. W., D. Elmahdy, and T. H. Ismail, "Sarbanes-Oxley 404 material weaknesses and earning restatements: does corporate governance matter?, ", American Accounting Association 2009 Southeast Region Meeting, Mississippi University, USA, April 30 – May 2, 2009.
Epps, R. W., and T. H. Ismail, "Board of directors’ governance challenges and earnings management", Journal of Accounting and Organization Change, vol. 5, issue 3, pp. 390-416, 2009.
Ismail, T. H., and N. M. sobhy, "Determinants of auditors’ perceptions of the work needed in the audit of internet-based financial reports in Egypt", Journal of Applied Accounting Research, vol. 10, issue 2, pp. 132-150, 2009.
Ismail, T. H., "Internal control weaknesses over financial reporting and restatements: the role of corporate governance", Audit and Accounting Convergence 2009 Annual Convention, Cluj Napoca, Romania, Babes-Bolyai University, 2009.
2008
Ismail, T. H., "Auditors' perceptions on tasks towards Internet reporting: Egyptian perspective ", 3rd International Conference on Accounting and Management Information Systems (AMIS), Romania, Academy of Economic Studies of Bucharest, 2008.
Ismail, T. H., "Intellectual capital reporting in knowledge economy: evidence from Egypt", 3rd International Conference on Economization in Rapidly Changing World, Kuwait, the College of Business Administration-Kuwait University, 2008.
2007
Ismail, T. H., "Performance evaluation measures in the private sector: the Egyptian practice", Managerial Auditing Journal, vol. 22, issue 5, pp. 503-513, 2007.
Ismail, T. H., "Strategic cost management and value creation: The missing link", 2nd International Conference, Accounting and Management Information Systems, Value Creation and Globalization, Cluj Napoca, Romania, Babes-Bolyai University, 2007.
2006
Ismail, T. H., and A. Elsibaiy, "Auditors’ perceptions towards factors affecting audit quality", 3rd Annual Conference on Future of Auditing & Accounting, Egypt, 3rd Annual Conference on Future of Auditing & Accounting, Department of Accounting, Cairo University, 2006.
Ismail, T. H., "Determinants of performance evaluation measures in the private sector: the Egyptian practices", the International Scientific Conference on Development of Economy: Theory and Practice, Kaunas, Lithuania, Kaunas Faculty of Humanities, Vilnius University, 2006.
2005
Ismail, T. H., and M. Cline, "Investment appraisal under conditions of continuous and discrete cash flows and discounting", Managerial Auditing Journal, vol. 20, issue 1, pp. 30-35, 2005.
Ismail, T. H., "Target costs, standard costs and cost leadership strategy", 2nd Annual Conference on Future of Auditing & Accounting, Egypt, Departmet of Accounting, Faculty of Commerce, Cairo University, 2005.
2003
Ismail, T. H., and A. Elsibaiy, "Analyzing audit quality", 1st Conference on Future of Auditing & Accounting, Egypt, Departmet of Accounting, Faculty of Commerce, Cairo University, 2003.
Ismail, T. H., and A. Elsibaiy, "Factors affecting audit quality in Qatari firms", Annual Conference of Accounting, Amman, Jordan, Applied Science University, 2003.
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