Publications

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A
Attia, E. F., T. H. Ismail, and M. Mehafdi , "Impact of board of directors attributes on real-based earnings management: further evidence from Egypt", Future Business Journal , vol. 8, issue Article 56, 2022.
D
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.
E
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.
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.
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.
I
Ismail, T. H., Perspectives in Accounting Practices: Corporate Disclosure, Performance, Governance and Risk Management, , Germany, VDM Publishing House Ltd, 2010.
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., 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. 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.
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., "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.
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. 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., "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., "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 Y. R. Obiedallah , "Firm Performance and Cost of Equity Capital: The Moderating Role of Narrative Risk Disclosure Quality in Egypt", Future Business Journal, vol. 8, issue Article 44, 2022.
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., "Performance evaluation measures in the private sector: the Egyptian practice", Managerial Auditing Journal, vol. 22, issue 5, pp. 503-513, 2007.
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. H., Intellectual Capital Reporting in Knowledge Economy: The Relevance of Corporate Governance, , Germany, VDM Publishing House Ltd, 2010.
Ismail, T. H., and A. Elsibaiy, "Factors affecting audit quality in Qatari firms", Annual Conference of Accounting, Amman, Jordan, Applied Science University, 2003.
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., "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., 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.
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