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Strength of auditing and reporting standards, ethical behavior of firms and sustainability : a cross-country investigation

Guidara, Achraf; El Ammari, Anis; Khlif, Hichem - In: EuroMed journal of business 17 (2022) 1, pp. 105-116

Persistent link: https://www.econbiz.de/10012886268

Strength of auditing and reporting standards, corruption and money laundering : a cross-country investigation

Amara, Ines; Khlif, Hichem; El Ammari, Anis - In: Managerial Auditing Journal 35 (2020) 9, pp. 1243-1259

Purpose: This paper aims to investigate the relationship between the strength of auditing and reporting standards (SARS) and money laundering, and test whether the SARS moderates the association between corruption and money laundering. Design/methodology/approach: The sample consists of 348...

Persistent link: https://www.econbiz.de/10012413617

Digitalization and money laundering: the moderating effects of ethical behaviour of firms and corruption

Khelil, Imen; El Ammari, Anis; Bouraoui, Mohamed Amine; … - In: Journal of Money Laundering Control 26 (2023) 6, pp. 1203-1220

Purpose This paper aims to investigate the relationship between digitalization and money laundering and tests whether ethical behaviour of firms and corruption moderate this association. Design/methodology/approach The sample includes 114 countries during 2016. Basel Anti-Money Laundering Report...

Persistent link: https://www.econbiz.de/10014886636

Does political connection affect corporate financial performance? : the moderating role of directors' financial expertise

El Ammari, Anis - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 1073-1099

Persistent link: https://www.econbiz.de/10014504749

Comparative study between solvencies of Islamic and conventional banks in a financial stable period : evidence from heterogeneous countries

Haddad, Achraf; El Ammari, Anis; Bouri, Abdelfettah - In: International journal of financial services management … 11 (2021) 1, pp. 50-74

Persistent link: https://www.econbiz.de/10012598671

Artificial intelligence and machine learning in finance : a bibliometric review

Ahmed, Shamima; Alshater, Muneer Maher; El Ammari, Anis; … - In: Research in international business and finance 61 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10014240078

Do perceived risks and benefits impact trust and willingness to adopt CBDCs?

Gupta, Somya; Pandey, Dharen Kumar; El Ammari, Anis; … - In: Research in international business and finance 66 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014463149

Causal nexus between ownership structure, dividend policy and financial performance : a bootstrap panel Granger non-causality analysis

El Ammari, Anis; Terzi, Chokri - In: Journal of African business 24 (2023) 4, pp. 562-579

Persistent link: https://www.econbiz.de/10014372888

Political connections, political corruption and auditing : a literature review

Khelil, Imen; Khlif, Hichem; Amara, Ines - In: Journal of Financial Crime 29 (2021) 1, pp. 159-170

Purpose: Given the interest in better understanding the economic effects of political connections and political corruption on auditor behavior, this paper aims to review empirical studies in the accounting and finance domain dealing with these topics. Design/methodology/approach: Keywords used...

Persistent link: https://www.econbiz.de/10012640293

Strength of auditing and reporting standards, ethical behavior of firms and sustainability : a cross-country investigation

Guidara, Achraf; Ammari, Anis El; Khlif, Hichem - In: EuroMed Journal of Business 17 (2021) 1, pp. 105-116

Purpose: This paper aims to examine the association between the strength of auditing and reporting standards (SARS, hereafter) and sustainability and investigates whether ethical behavior of firms moderates relationship between SARS and sustainability. Design/methodology/approach: The sample...

Persistent link: https://www.econbiz.de/10012539599