RESEARCH & PUBLICATIONS  |
Refereed International Journals: USA
o An empirical analysis of auditor’s evidence gathering techniques in Bahrain ,under review in Advances in International Accounting (Co-author: Ashutosh Deshmukh).
o Multinational corporations’ corporate social and environmental disclosures (CSED) on Websites(refereed), forthcoming in International Journal of Commerce and Management ( IJCM),
(Co-author: Simon S. Gao).
o Perceptions of accounting professionals in the adoption and implementation of a single set of global accounting standards: evidence from Bahrain ( refereed), forthcoming in Advances in Accounting (Co-authors: Wayne G. Bremser and Jasim Al-Azmi).
o Accounting development and practices in the Kingdom of Bahrain, a Chapter in Asian Accounting Handbook: A User's Guide to the Accounting Environment in 16 Countries (referred), edited by Professor Shahrokh M. Saudagaran, Thompson Publishers, 2004, USA. (co-author: Jawaher Al-Modhakhi) o Interim reporting practices by companies in Bahrain: an empirical study of early adoption of IAS 34, Advances in International Accounting (refereed), 2003, USA.(co-author: Wayne B.). o The adoption of international accounting standards by small and closely held companies: evidence from Bahrain, International Journal of Accounting (refereed) Vol. 37 No. 4, USA, (co-author: Sayel). o The international diffusion of new management accounting practices: the case of India, Journal of International Accounting, Auditing and Taxation (refereed), Vol. 10, 2001, USA. o Factors determining financial reporting on the Internet by banks in Bahrain, Review of Accounting Information Systems (refereed), Vol. 4, No. 3. 2000, USA. (co-author: Hasan Al-Bastaki). o Using Multiple Discriminant analysis to determine a set of financial ratios to control the company level performance: An empirical study, Conference proceedings of Mid-South Academy of Economics and Finance, International Journal of Economics and Finance, Feb, 1990, USA. o Accountants perceptions of internal control problems associated with the use of computerized accounting systems, Review in Business Information Systems (refereed), 2002, USA, (co-authors: Sayel and Salwa). CANADA o An empirical study of the determinants of audit fees in banking industry in Bahrain, Electronic Accounting Review (refereed), 1998, Canada. UK o Changing dimensions of accountants' role and skill requirements in organizations: findings from the corporate sector in Bahrain, International Journal of Accounting Auditing and Performance Evaluation (refereed), 2004, UK., (co-author: Wayne B.). o Functioning of audit committees in Bahrain: empirical findings, Managerial Auditing Journal (refereed) 2004, UK., (co-author: Amal Wakil). o Role and functions of audit committees in Indian corporate governance: empirical findings, International Journal of Auditing (refereed), 2004, UK., (co-author: Jawaher Al- Modhakhi). o Corporate budget planning, control and performance evaluation in Bahrain, Managerial Auditing Journal (refereed), , 2003, UK. (co-author: Jawaher Al-Modhakhi, Wayne B.). o Determination of audit fees: Evidence from listed companies in Bahrain, International Journal of Auditing (refereed), Vol. 4, 2000 U.K. (co-author: Hasan Al- Bastaki). o An empirical examination of the relationships among budgetary participation, information asymmetry, budget emphasis and budget attitudes which affect budgetary slack (evidence based on case studies from Bahrain), Research in Emerging Economies (refereed), Vol. 4, 2000, UK. o A study of environmental accounting and reporting by companies in Bahrain, Journal of Applied Accounting Research (refereed), Vol. 5, No. 1, 1999, UK. (co-author: Jane). o Zero based budgeting: A survey of practices in India, Omega, International Journal of Management Sciences (refereed), Vol. 17. No. 4, 1989, UK. o Non-audit services and auditor independence: empirical findings from Bahrain, accepted in International journal of Accounting Auditing and Performance Evaluation (refered), UK
(co-author: Wayne Bremser, Hemalata Raghu and Jawaher Al-Modhakhi).
AUSTRALIA o Financial reporting on the Internet: empirical evidence from Bahrain and Kuwait, Asian Review of Accounting (refereed), 2003, Australia, (co-author: Jawaher Al-Modhakhi). o Adoption and development of accounting standards in Bahrain: Perceptions of professional accountants, Asian Review of Accounting (refereed), Vol. 6, No. 2, 1999, Australia (co-author: Hasan Al-Bastaki). o Budgetary control and performance evaluation systems in corporations in Bahrain, Asian Review of Accounting (refereed), Vol. 4 No. 2, 1996 (co-author: Jasim Abdulla). o Accounting standards and corporate financial reporting: Indian perspective, Asian Review of Accounting (refereed), Vol 3, No. 2, 1995, Australia (co-author: Jasim Abdulla). o An Investigation into the information requirements of Indian investors within annual reports, Accounting Forum (refereed), No. 2, 1994, Australia (co-author: Jasim Abdulla). SINGAPORE o An exploratory study of Activity Based Costing practices and benefits in Indian large size manufacturing companies, Accounting and Business and Business Review (refereed), Vol. 4,No. 1, 1998, Nanyang University of Technology, Singapore. HONG KONG o An empirical study of the companies' accounting practices for computer software costs in Bahrain, Asia Pacific Journal, of Accounting (refereed), Vol. 6, No. 1, 1999, Hong Kong, (co-author: Hasan Al-Bastaki). MALAYSIA o An examination of the relationships among budget participation, information asymmetry, budget emphasis, budget attitudes and budgetary slack, Malaysian Management Review (refereed), Jan-March, 1995, Malaysia (Co-author, Jasim Abdulla). SOUTH AFRICA o International accounting and accounting curriculum: a survey of the perceptions of corporate chief accountants from Bahrain, Meditari: Research in Accounting, Pretoria University, 2003, South Africa, (co-author: AL-Bastaki). o A global survey of the perceptions of accounting educators on the international harmonization practices, Meditari: Research in Accounting (refereed), Vol. 6, 1998, South Africa. o Perceptions of international accounting harmonization issues: Evidence from a developing economy, Meditari, Research in Accounting (refereed) Vol. 1, 1996, University of Pretoria, South Africa (co-author: Jasim Abdulla). TURKEY o Efficient Market Hypothesis in India, Economic Review, (refereed) Vol. 4 No.1, 1991. BAHRAIN o Judgment based accounting: a survey of accountants' practices in Bahrain, Arab Journal of Accounting (refereed), 2004 Bahrain,(co-authors: Al-Bastaki, Jawaher Al-Modhakhi). INDIA o Harmonization of Accounting Standards in Gulf Countries, Delhi Business Review (refereed), Vol. 4. No 1.2003, India (co-author: Jawaher Al-Modhakhi). o Compliance with IAS-1 by listed companies in Bahrain: an empirical study, Journal of Financial Management & Analysis: An International Review, (refereed) Vol.14, No.2, India (co-author: Jawaher Al-Modhakhi). o An Empirical Study of the Multiple Roles of Budgets, Indian Accounting Review (refereed), Vol. 2. No. 2, 1999, India (co-author: Jasim Abdulla). o Budgeting practices by banks in Bahrain: empirical findings, Journal of Financial Management and Analysis: An International Review (refereed), Vol.10, 1999,, India. o Nominal stock returns and inflation rates: Evidence from the Indian capital market, Journal of Financial Management & Analysis, International Review of Finance (refereed), Jan June, 1994, India. o Do Indian companies with less dependence on institutional investment operate on high capital gear? A methodological analysis, Journal of Financial Management & Analysis, International Review of Finance (refereed), Jan June, 1992, India. o Using discriminant analysis to determine a set of financial ratio to control the company level performance: an empirical study of the paint industry in India, Finance India (refereed), Vol. 5, No. 3, 1991. Papers under Preparation: o Reflections on Teaching Accounting Courses in Developing Countries: Is Achieving Excellence Possible? o Development of accounting standard for SMEs: retrospection and prospection Articles in non-refereed journals and magazines: o Performance and Zero-Based Budgeting, Chapter 36: Financial Management in Government Companies, in Pandey, I.M, Financial Management, 9th Edition, Vikas Publishing House Pvt. Ltd., 2005, India. o Firms adopt scientific methods to evaluate performance, Bahrain Tribune, June 27, 2001. Bahrain. o E-commerce gaining foothold in Bahrain, Bahrain Tribune, July 28, 2001 and www.middleeatwire.co..ain/business/stories/20010728.meno.shtml o More transparency needed in financial statements, Bahrain Tribune, July 3, 2001. Bahrain. o Skill requirements for the accounting profession, University News and Views, April-May, 2001, Bahrain. o The practice of forensic accounting and auditing, University News and Views, July, 2001, Bahrain. o Transparency in information disclosure, University News and View, November 2001, Bahrain. o Audit quality in Bahrain, Businessman, Bahrain, December 2001, Bahrain. o E-commerce and accounting issues, Businessman, Bahrain, December-Jan 2002, Bahrain. o Harmonization of accounting standards in GCC countries, University News and Views (ARABIC), December 2001, Bahrain. o Importance and management of time for managers and students, University News and Views (ARABIC), January, 2002, Bahrain. o Applications of international Accounting standards: case studies, University News and Views (ARABIC), February, 2002, Bahrain. o Accounting information systems: case study, University News and Views (ARABIC), March 2002, Bahrain. o Financial reporting beyond 2000: a survey from Bahrain, University News and Views, December 2001, Bahrain. o International accounting standard-39: problems and confusion in implementation, a survey, University News and Views, January 2002. o Applicability of statistical sampling in auditing, Indian Journal of Commerce, 1982, India o Determinants of capital structure: A factorial analytical approach, Productivity Review, April-June, 1993, India. o Activity based costing, Management Accountant, June, 1992, India. o Predicting corporate sickness using multiple discriminant analysis, The Chartered Accountant, 1992 India, o Management strategies and shareholders value: Experiences of Indian companies, Indian Management , 1992. India, (co-author: Philipose S.). o Small business corporations in Turkey: Accountants' attitudes towards accounting principles, The Chartered Accountant, 1991, India (co-author: Agarwal, N.K.). o ZBB and performance auditing, The Management Accountant, 1988, India. o Inventory budget planning, Udyog Pragathi, 1988, India. o Capital expenditure planning: A case study of food product company, Purchase Journal, 1988, India. o ZBB: Issues of relevance, Indian Journal of Accounting, 1987, India. o Reliability of financial statements: Some observations, The Management Accountant, 1986, India o A survey of capital budgeting practices, Chartered Accountant, 1985, India. o Transfer pricing : a case study, The Management Accountant, 1985, India. o The art of management auditing, The Management Accountant, 1984, India. o Lease if you please (revisited), Chartered Secretary, 1983, India. o Accounting for leases, Chartered Accountant, 1983, India (co-author: Agarwal, N.K.). o Lease if you please, Chartered Secretary, 1982, India. o Lease evaluation models, Management Review, 1981, Kenya. o India's Top-Ranking B-Schools Are at a Crossroads, World Press Review, USA, May 12, 2006 http://www.worldpress.org/Asia/2346.cfm o The State of Indian B-Schools :our MBA programmmes need a paradigm shift in teaching and research, Business World, March, 2006 o Corporate social and environmental reporting on websites by multinational corporations, UOB News * Views, December, 2005 |
