Publications

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Book
Ismail, T. H., Accounting and Auditing: A Review of Practices and Empirical Research , , Republic of Moldova, Europe. , Elvia Press, 2022.
Ismail, T. H., Intellectual Capital Reporting in Knowledge Economy: The Relevance of Corporate Governance, , Germany, VDM Publishing House Ltd, 2010.
Ismail, T. H., Perspectives in Accounting Practices: Corporate Disclosure, Performance, Governance and Risk Management, , Germany, VDM Publishing House Ltd, 2010.
Book Chapter
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.
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.
Conference Paper
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.
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.
Conference Proceedings
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. 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., "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. Elsibaiy, "Factors affecting audit quality in Qatari firms", Annual Conference of Accounting, Amman, Jordan, Applied Science University, 2003.
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., "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.
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., "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.
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.
Journal Article
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.

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., 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
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