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All Outputs (8)

Further evidence on non-audit fees: Using the context of female directors on audit committees (2023)
Journal Article
K., A., Alam, M. A., N. A., B., & S., N. (2023). Further evidence on non-audit fees: Using the context of female directors on audit committees. Journal of Financial Reporting and Accounting, https://doi.org/10.1108/JFRA-05-2022-0199

This study aims to examine the association between non-audit fees and audit quality by utilizing the context of gender-diverse audit committees. Further, we assess whether this link is moderated by industry-specialist auditors. This study utilized no... Read More about Further evidence on non-audit fees: Using the context of female directors on audit committees.

The mediating role of fintech on ESG and bank performance (2023)
Book Chapter
Alam, M. A., & Mokhtar, N. B. (2023). The mediating role of fintech on ESG and bank performance. In Fintech and Sustainability (191-218). Palgrave Macmillan. https://doi.org/10.1007/978-3-031-40647-8

Despite the heated debate on banking transformation, there is little research on the performance of commercial banks and how they have been affected by fintech and Environmental, Social and Governance (ESG) goals. There have been a number of recen... Read More about The mediating role of fintech on ESG and bank performance.

Problem Directors and Corporate Risk‐Taking (2023)
Journal Article
Bhuiyan, B., Liu, J., & Alam, A. (in press). Problem Directors and Corporate Risk‐Taking. British Journal of Management, https://doi.org/10.1111/1467-8551.12770

This study investigates the impact of a ‘problem director’ on the risk‐taking propensity of a firm and its consequences for firm value. Analysing a sample of US companies, we find that corporate risk‐taking propensity increases when a firm appoints a... Read More about Problem Directors and Corporate Risk‐Taking.

Board characteristics and ESG disclosure in energy industry: Evidence from emerging economies (2023)
Journal Article
Nuhu, Y., & Alam, A. (2023). Board characteristics and ESG disclosure in energy industry: Evidence from emerging economies. Journal of Financial Reporting and Accounting, https://doi.org/10.1108/jfra-02-2023-0107

Purpose (limit 100 words) This paper investigates the impact of board characteristics on ESG disclosure in the energy industry of emerging economies. Design/methodology/approach (limit 100 words) The authors adopt the Bloomberg ESG rating to measure... Read More about Board characteristics and ESG disclosure in energy industry: Evidence from emerging economies.

Fintechs’ and SMEs’ cash holdings: evidence from OECD countries (2023)
Book Chapter
Abbasi, K., Alam, M., Brohi, N. A., Fiza, M., Nasim, S., & Brohi, I. A. (2023). Fintechs’ and SMEs’ cash holdings: evidence from OECD countries. In The Fintech Disruption - How Financial Innovation Is Transforming the Banking. Springer

Small and Medium Enterprises (SMEs) are considered to be an important engine of an economy. Given the impact of cash holdings on the survival of SMEs, it is important to assess the factors that enhance SMEs’ cash holdings. Adopting the Generalized Me... Read More about Fintechs’ and SMEs’ cash holdings: evidence from OECD countries.