The Accounting, Governance, and Sustainability Research Group

Shohaieb, D., Moussa, T., Allam, A. and Elmarzouky, M. 2026. Managing Sustainability-Related Human Rights Risks: The Role of Multi-Level Governance and Institutional Accountability. Business Strategy and The Environment. https://doi.org/10.1002/bse.71124

Allam, A., Elmarzouky, M., Moussa, T., Hawas, A. and Karim, E. 2026. Digital Disclosure Complexity and Tax Aggressiveness: Insights from U.S. XBRL Filings. Journal of Accounting Literature. Advanced online publication. https://doi.org/10.1108/JAL-05-2025-0227

Moussa, T., Krasnikova, N., Postoyeva, M., Hawas, A. and Helfaya, A. 2026. Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry. Business Strategy and The Environment. 35 (2), pp. 1712-1734. https://doi.org/10.1002/bse.70230

Elmarzouky, M., Moussa, T. and Allam, A. 2025. Cybersecurity disclosure: Board commitment and regulatory impact in the UK. The International Journal of Accounting. Advanced online publication. https://doi.org/10.1142/S1094406025420053