https://youtu.be/HVB2LbeBmLU
لايف جديد وهاااااام للغاية لكافة الباحثين بمصر والعالم العربي
ويسعدنا دوما تلقي كافة استفساراتكم ومتابعتكم الكريمة خلال اللايف هنا.
يسعدنا ويشرفنا ان يكون ضيفنا الكريم :
Prof . Dr Khaled Hussainey
Professor of Accounting and Financial Management at Portsmouth University
ويعد البروفيسور خالد الحسيني احد اهم الباحثين العرب في مجال المحاسبة وهو رئيس تحرير لعدد من المجلات المصنفة ضمن الفئة الاولى في مؤشر Scopus كما شارك بالعديد من المؤتمرات العالمية كمتحدث رئيسي.
With
Mr. Zakaria Hasaneen
Certified Blockchain Expert
|Teaching Assistant |Accounting |Blockchain Technology Researcher
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Professor Khaled Hussainey
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Zakaria Hasaneen
Certified Blockchain Expert |Teaching Assistant |Accounting |Blockchain Technology Researcher
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Separation of Lanthanides/ Lanthanides and Actinides
لايف اختيار الفكرة البحثية مع ا.د خالد الحسيني
1. Tips for Selecting a Research Topic
Khaled Hussainey
Professor of Accounting and Financial Management
Faculty of Business and Law
2. • Selecting a research topic is a big challenge because
- if you make a poor choice then it may be difficult to get your
degree; publish your work or get a research fund.
- Also, if you fail to think about a research idea in a
systematic manner then you will be frustrated and you will
at risk (e.g. running out of time to complete your research
on schedule). So we ask:
• What are the criteria for a new research topic?
• Where can we find new research ideas?
3. To find a new topic, you need to
• Identify your research interests
• Read research papers/books
• Identify the idea
• Write the idea
• Ask experts the right question at the right time:
“Can you give me a research idea , sir?”
I read this paper and I believe that I can extend this work by …. Does this make
sense, sir?
4. Criteria for research topic
• Interest: you should choose a topic that interests and even
possibly excites you. It should also be of interest to some
external audience as well.
• The “newness” of the topic may hold you interest longer,
however there is some value in repeating previous research
• Avoidance of duplication: Has the topic been investigated
before within the proposed study area, or in another area with
similar conditions?
• Relevance (importance): What is the importance of your
research? Who cares about your findings? Research should
have an impact.
5. Where to find a new topic?
Read
- Recent published research papers in top ranked
journals
- Review articles
- Special issues (Current and forthcoming)
- Check top-tier conferences
- Professional articles
- Find out limitations and suggestions for future research.
- Write down your ideas.
- Check data availability and other requirements for the
analysis.
12. Major Management Accounting Journals
1. Journal of Cost Management
http://maaw.info/JournalofCostManagement.htm
2. Management Accounting Review
http://www.journals.elsevier.com/management-accounting-research/
3. Journal of Management Accounting Research
http://aaahq.org/MAS/jmar.cfm
4. Management Accounting Quarterly
http://www.imanet.org/resources_and_publications/management_accountin
g_quarterly.aspx
13. Auditing Journals
• Auditing: A Journal of Practice & Theory
• The Journal of Accounting, Auditing, and Finance
• Accounting, Auditing and Accountability Journal
• Journal of International Accounting, Auditing and Taxation
• International Journal of Auditing
• Managerial Auditing Journal
• International Journal of Accounting, Auditing and Performance
Evaluation
14. Accounting Education Journals
• Accounting Education. An International Journal
• The Journal of Accounting Education
• Issues in Accounting Education
• Advances in Accounting Education
• Accounting Educator’s Journal
17. Major Islamic Accounting Journals
• International Journal of Islamic Financial Services
http://www.iiibf.org/journal.html
• Journal of Islamic Accounting and Business Research
http://www.emeraldinsight.com/journals.htm?issn=1759-0817
• International Journal of Islamic and Middle Eastern Finance
and Management
http://www.emeraldinsight.com/journals.htm?articleid=1826938
17
18. REVIEW ARTICLES
• Financial Reporting:
• Textual Analysis of Corporate Disclosures: A Survey of Literature
• Corporate Reporting Using Graphs: A Review and Synthesis
• Management Discussion and Analysis: A Review and Implications for Future Research
• The Corporate Governance Mosaic and Financial Reporting Quality
• Environmental Disclosure Research: Review and Synthesis
• A Synthesis of Cultural Studies in Accounting
• Accounting Narratives: A Review of Empirical Studies of Content and Readability
• Earnings Management:
• Target Shooting: Review of Earnings Management around Earnings Benchmarks
• Review of Real Earnings Management Literature
• Auditing/Governance:
• A Review of Academic Literature on Internal Control Reporting Under SOX
• The Causes and Consequences of Auditor Switching: A Review of the Literature
• Non-Audit Services and Auditor Independence: A Review of the Literature
• Audit Quality: A Synthesis of Theory and Empirical Evidence
• Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature
• Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature
• Review and Synthesis of Audit Structure Literature
• A Review of the Literature in Audit Litigation
19. Other journals publish review articles
• British Accounting Review
- Estimating economic performance from accounting data – a review and
synthesis
• Journal of Accounting and Economics
- A review of the empirical disclosure literature: discussion’.
- ‘Information asymmetry, corporate disclosure, and the capital markets: a review
of the empirical disclosure literature’
- The financial reporting environment: review of the recent literature’,
• Accounting and Business Research
- Motives for disclosure and non-disclosure: A framework and review of the
evidence.
20. • Articles in Press
• Only Early
• OnlineFirst
• Early View
• EarlyCite
READ
21. Recent Trends in Accounting Research
• Diversity and narrative reporting
• Governance reforms and narrative reporting
• Media coverage and narrative reporting
• Readability of narrative reporting and tax avoidance
• Impression management and earnings management
• Social media narrative disclosure
• Non-disclosure (information withholding):
- Measurements
- Determinants
- Consequences.
22. Recent Trends in Accounting Research
• The views of auditors on the external assurance on narrative
disclosure and the nature of the assurance which might be
provided and the most appropriate way of reporting it.
• Narrative reporting by External Auditors (Extended Auditor’s
Report; Key Audit Matters…etc.).
• Narrative reporting by The Chair of the Audit Committee (Audit
Committee Report)
• A new governance variable: Overlapped audit committee
members
23. Recent Trends in Accounting Research
• Corporate governance has dark side and bright side.
Recent literature focuses on the bright side.
• Economic consequences of narrative reporting: Its
impact on credit ratings, cost of capital, firm
performance, firm value, investment efficiency, capital
structure; dividend policy, cash holding, trade credit.
• Non-economic consequences of narrative reporting: Its
impact on stakeholders’ satisfaction, trust and loyalty.
24. Recent Trends in Accounting Research
Current literature covers topics related to:
• Sustainability reporting.
• Integrated reporting
• Related-parties transactions reporting.
• Anti-money laundering and anti-terrorist financing reporting
• Country by country reporting
• Big data accounting and auditing
• COVID-19: Implications for narrative reporting by December
2019 year ends
See: https://www.pwc.co.uk/issues/crisis-and-resilience/covid-
19/covid-19--implications-for-narrative-reporting-by-december-
2019-.html
29. Major Accounting Conferences
• American Accounting Association (AAA)
• European Accounting Association (EAA)
• British Accounting & Finance Association (BAFA)
• Canadian Academic Accounting Association
(CAAA)
• Accounting & Finance Association of Australia
and New Zealand (AFAANZ)
• Yearly conferences by top-ranked journals
and/or business schools.
30. Professional publications
The publications professional bodies such as:
- Association of Chartered Certified Accountants (ACCA)
- Chartered Institute of Management Accountants (CIMA)
- Financial Reporting Council (FRC)
- Institute of Chartered Accountants in England and Wales (ICAEW)
- Or any professional articles like Financial times, accounts daily ….etc.
- Newspapers (e.g. BBC)
35. Access & resources
Can you find enough information for the topic?
- Literature
- Data availability
- IT
- Econometric skills
- Access to people who can answer your research
questions (questionnaires; interviews).
36. • Primary data: Data collected by the investigator
himself/ herself for a specific purpose
(interviews, questionnaires, ….etc.).
• Secondary data: Data collected from public
sources such as annual reports, interim reports,
financial databases.
37. DATA FOR CROSS-COUNTRY STUDIES
• World Bank Indicators (All sectors)
• World Governance index (world Bank)
• Quality of Government Institute
• David Reeb website (Family Firms)
• For more open-access cross-country date, visit the following link:
https://sites.google.com/view/mekhaimer/research_1/open-access-
resources?authuser=0
47. Open up doors for new
collaborations
• Widens the access to data, techniques, ….
• More productive (more publications)
• Knowledge sharing
• Less work
49. Khaled Hussainey
Professor of Accounting and Financial Management
Faculty of Business and Law
Portsmouth University
Telephone: Mobile 07727190105 Office 02392844715
Email: khaled.hussainey@port.ac.uk