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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. 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., "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., 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., 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 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.

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.
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., 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 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., "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., 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 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., "Does Egyptian universities’ disclosure on social responsibility enhance sustainable development?", Journal of Humanities and Applied Social Science , vol. 1, issue 2, 2019.
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., 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., 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.
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. 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


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


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. 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.
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, 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.