Dr Tantawy Moussa : WestminsterResearch

Outputs by Type

Journal article

2026

Digital Disclosure Complexity and Tax Aggressiveness: Insights from U.S. XBRL Filings
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

2026

Managing Sustainability-Related Human Rights Risks: The Role of Multi-Level Governance and Institutional Accountability
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

2026

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry
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

2025

Cybersecurity disclosure: Board commitment and regulatory impact in the UK
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

2024

Examining the relationship between CEO power and modern slavery disclosures: The moderating role of board gender diversity in UK companies
Allam, A., Moussa, T. and Elmarzouky, M. 2024. Examining the relationship between CEO power and modern slavery disclosures: The moderating role of board gender diversity in UK companies. Business Strategy and The Environment. 33 (8), pp. 8067-8085. https://doi.org/10.1002/bse.3910

2023

National culture and tax evasion: The role of the institutional environment quality
Allam, A., Moussa, T., Abdelhady, M. and Yamen, A. 2023. National culture and tax evasion: The role of the institutional environment quality. Journal of International Accounting, Auditing and Taxation. 52 100559. https://doi.org/10.1016/j.intaccaudtax.2023.100559

2023

Islamic Banks’ Sharia Compliance Disclosure: An International Evidence
Benamraoui, A., Moussa, T. and Hussien, M. 2023. Islamic Banks’ Sharia Compliance Disclosure: An International Evidence. Accounting Research Journal. 36 (4/5), pp. 327-348. https://doi.org/10.1108/ARJ-07-2022-0157

2023

An examination of UK companies' modern slavery disclosure practices: Does board gender diversity matter?
Moussa, T., Allam, A. and Elmarzouky, M. 2023. An examination of UK companies' modern slavery disclosure practices: Does board gender diversity matter? Business Strategy and The Environment. 32 (8), pp. 5382-5402. https://doi.org/10.1002/bse.3426

2023

The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt
Tantawy, S. and Moussa, T. 2023. The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt. Asian Review of Accounting. 31 (3), pp. 414-436. https://doi.org/10.1108/ara-07-2022-0161

2022

Global Modern Slavery and Sustainable Development Goals: Does Institutional Environment Quality Matter?
Moussa, T., Allam, A. and Elmarzouky, M. 2022. Global Modern Slavery and Sustainable Development Goals: Does Institutional Environment Quality Matter? Business Strategy and The Environment. 31 (5), pp. 2230-2244. https://doi.org/10.1002/bse.3018

2021

An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance
Moussa, T., Kotb, A. and Helfaya, A. 2021. An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance. European Accounting Review. 31 (4), pp. 937-971. https://doi.org/10.1080/09638180.2021.1890173

2020

Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy
Moussa, T., Allam, A., Elbanna, S. and Bani-Mustafa, A. 2020. Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy. Business Strategy and The Environment. 29 (1), pp. 72-86. https://doi.org/10.1002/bse.2351

2017

Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence
Helfaya, A. and Moussa, T. 2017. Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence. Business Strategy and The Environment. 26 (8), pp. 1061-1077 BSE-16-0160. https://doi.org/10.1002/bse.1960

Conference paper

2026

Competing to Waste Less? How Tournament Incentives Influence Corporate Waste Outcomes
Khalifa, M., Moussa, T., Elmarzouky, M. and Shaker, R. 2026. Competing to Waste Less? How Tournament Incentives Influence Corporate Waste Outcomes. 48th Annual Congress of the European Accounting Association. Prague, Czech Republic 27 - 29 May 2026 European Accounting Association (EAA).

2022

An examination of UK firms’ modern slavery disclosures: A gender socialisation theory perspective
Moussa, T., Allam, A. and Elmarzouky, M. 2022. An examination of UK firms’ modern slavery disclosures: A gender socialisation theory perspective. European Accounting Conference 2022.