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Pursuing a corporate sustainable identity: Green governance strategy, hybrid vehicle development, knowledge and sustainability performance (2025)
Journal Article
Ekara Helfaya, A., & Bui, P. (2025). Pursuing a corporate sustainable identity: Green governance strategy, hybrid vehicle development, knowledge and sustainability performance. Journal of Innovation & Knowledge, 10(2), Article 100660. https://doi.org/10.1016/j.jik.2025.100660

The automobile industry's transition toward sustainability remains impeded by inconsistent green governance, which hampers progress in hybrid vehicle production. Existing literature predominantly focuses on technological innovation... Read More about Pursuing a corporate sustainable identity: Green governance strategy, hybrid vehicle development, knowledge and sustainability performance.

Greening the Workplace: Exploring the Influence of Corporate Sustainability Governance on Corporate Labour Rights in the Case of Indian Listed Companies for the Period of 2010 to 2021 (2024)
Journal Article
Helfaya, A., Muthuthantrige, N., & Xu, S. (in press). Greening the Workplace: Exploring the Influence of Corporate Sustainability Governance on Corporate Labour Rights in the Case of Indian Listed Companies for the Period of 2010 to 2021. Sustainability, 16(10), Article 4004. https://doi.org/10.3390/su16104004

Amidst today’s globalized economy, embedding sustainable practices into corporate governance frameworks has become important. This era underscores a heightened focus on CSR and sustainability, drawing considerable scholarly and practical interest to... Read More about Greening the Workplace: Exploring the Influence of Corporate Sustainability Governance on Corporate Labour Rights in the Case of Indian Listed Companies for the Period of 2010 to 2021.

An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence (2023)
Journal Article
Helfaya, A., Aboud, A., & Amin, E. (2023). An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence. Journal of International Accounting, Auditing and Taxation, 52, Article 100561. https://doi.org/10.1016/j.intaccaudtax.2023.100561

This paper explores the status quo of environmental goals disclosure (EGD) and empirically tests its impact on Egyptian corporate sustainability ratings and firm value. We find that Egyptian companies show a large degree of variability and inconsiste... Read More about An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence.

Editorial for the Special Issue “Corporate Governance, Social Responsibility, Innovation, and Sustainable Business Development Goals” (2023)
Journal Article
Helfaya, A., & Aboud, A. (in press). Editorial for the Special Issue “Corporate Governance, Social Responsibility, Innovation, and Sustainable Business Development Goals”. Sustainability, 15(12), 9471. https://doi.org/10.3390/su15129471

Corporate governance, social responsibility, and innovation play an important role in achieving sustainable business development goals (SDGs) [...]

Investigating the Factors That Determine the ESG Disclosure Practices in Europe (2023)
Journal Article
Helfaya, A., Morris, R., & Aboud, A. (in press). Investigating the Factors That Determine the ESG Disclosure Practices in Europe. Sustainability, 15(6), Article 5508. https://doi.org/10.3390/su15065508

The increased focus on environmental (E), social (S), and governance (G) (ESG) disclosure has become a necessary step toward the integration of sustainability practices into firms’ culture to meet the expectations of stakeholders. The social and envi... Read More about Investigating the Factors That Determine the ESG Disclosure Practices in Europe.

Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms (2023)
Journal Article
Ghazwani, M., Whittington, M., & Helfaya, A. (in press). Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms. Sustainability, 15(6), Article 5155. https://doi.org/10.3390/su15065155

This paper considers the anti-corruption disclosure reporting of the large UK-quoted extractive companies from 2003 to 2019. This period includes the introduction of the 2010 UK Bribery Act, which might be expected to influence corporate disclosure.... Read More about Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms.

Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam (2022)
Journal Article
Helfaya, A., & Bui, P. (in press). Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam. Sustainability, 14(22), Article 15358. https://doi.org/10.3390/su142215358

This paper develops the multiple-theoretical framework of legitimacy, stakeholders, and voluntary perspective to assess the adoption of Vietnamese listed firms to the 17 United Nations’ Sustainable Development Goals (SDGs). The paper’s primary object... Read More about Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam.

Islamic Religiosity and CSR Attitudes—The Case of Egyptian Managers (2022)
Journal Article
Ekara Helfaya, A., & Fathi Easa, N. (2022). Islamic Religiosity and CSR Attitudes—The Case of Egyptian Managers. Sustainability, 14(18), Article 11255. https://doi.org/10.3390/su141811255

In this research, we investigated the complex relationship between Islamic religious beliefs and corporate social responsibility (CSR) attitudes and behaviour. We defined four aspects of religiosity, four types of individual attitudes toward CSR, and... Read More about Islamic Religiosity and CSR Attitudes—The Case of Egyptian Managers.

Role of Country-Level Characteristics in Segment Reporting: EU Evidence (2021)
Journal Article
Aboud, A., & Helfaya, A. (2021). Role of Country-Level Characteristics in Segment Reporting: EU Evidence. The International Journal of Accounting, 56(04), https://doi.org/10.1142/s1094406021500189

Based on a country-level-characteristics framework, we empirically tested the impact of IFRS 8 adoption, the country’s legal system and level of legal enforcement, investor protection, conservatism, and closeness between national GAAP and IFRS on bot... Read More about Role of Country-Level Characteristics in Segment Reporting: EU Evidence.

An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance (2021)
Journal Article
Moussa, T., Kotb, A., & Helfaya, A. (2021). An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance. European Accounting Review, 31(4), 1 - 35. https://doi.org/10.1080/09638180.2021.1890173

Although an increasing number of companies have publicly declared environmental targets (ETs), scant research has been conducted in this area. This study, therefore, investigates the extent of corporate environmental targets disclosure (ETD) and empi... Read More about An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance.

Exploring the Egyptian accountants’ awareness and understanding of XBRL (2020)
Journal Article
Helfaya, A., & Amin, E. (2020). Exploring the Egyptian accountants’ awareness and understanding of XBRL. African journal of accounting, auditing and finance, 7(1), 1 -23. https://doi.org/10.1504/AJAAF.2020.109176

Online reporting is now widespread with 82% of the top 100 listed companies in Egypt providing a variety of financial data online. However, much of this information reflects the paper-based versions of annual reports with little attempt to enhance th... Read More about Exploring the Egyptian accountants’ awareness and understanding of XBRL.

Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How (2019)
Journal Article
Helfaya, E., Abdelzaher, D. M., & Kotb, A. (2019). Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How. Journal of Business Ethics, 155, 623-643. https://doi.org/10.1007/s10551-017-3518-2

A growing body of literature has thought to draw the link between Islamic ethics and environmental stewardship to explain the foundational principles of why humans should care about the environment, which gave rise to the coining of the term “Eco-Isl... Read More about Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How.

Exploring the quality of corporate environmental reporting: Surveying Preparers’ and Users’ Perceptions (2019)
Journal Article
Ekara Helfaya, A., Whittington, M., & Alawattage, C. (2019). Exploring the quality of corporate environmental reporting: Surveying Preparers’ and Users’ Perceptions. Accounting, auditing, & accountability, 32(1), 163-193. https://doi.org/10.1108/AAAJ-04-2015-2023

Purpose The purpose of this paper is to provide a multidimensional model for assessing the quality of corporate environmental reporting (CER) incorporating both preparer- and user-based views. Design/methodology/approach As opposed to frequently used... Read More about Exploring the quality of corporate environmental reporting: Surveying Preparers’ and Users’ Perceptions.

Does designing environmental disclosure quality measures make a difference? (2019)
Journal Article
Helfaya, A., & Whittington, M. (2019). Does designing environmental disclosure quality measures make a difference?. Business Strategy and the Environment, 28(4), 525-541. https://doi.org/10.1002/bse.2262

Assessing the quality of information disclosed by companies is a complex task. Accounting studies usually rely on analysing the content of corporate reports using measures to obtain a proxy for the information reported by companies. However, there is... Read More about Does designing environmental disclosure quality measures make a difference?.

Assessing the use of computer-based assessment-feedback in teaching digital accountants (2019)
Journal Article
Ekara Helfaya. (2019). Assessing the use of computer-based assessment-feedback in teaching digital accountants. Accounting education, 28(1), 69-99. https://doi.org/10.1080/09639284.2018.1501716

Both assessment and feedback have a vital impact on students’ learning. Using computer-based assessment (CBA) with constructive and prompt computer-based feedback (CBF) reduces the attainment gap of the new generation of digital students. Action rese... Read More about Assessing the use of computer-based assessment-feedback in teaching digital accountants.

Qur’anic ethics for environmental responsibility: implications for business practice (2018)
Journal Article
Ekara Helfaya. (2018). Qur’anic ethics for environmental responsibility: implications for business practice. Journal of Business Ethics, 1105-1128. https://doi.org/10.1007/s10551-+016-3195-6

Despite the growing interest in examining the role of religious beliefs as a guide towards environmental conscious actions, there is still a lack of research informed by an analysis of divine messages. This deficiency includes the extent to which eth... Read More about Qur’anic ethics for environmental responsibility: implications for business practice.

Using Computer-Based Assessment and Feedback: Meeting the Needs of Digital Natives in the Digital Age (2018)
Journal Article
Ekara Helfaya, A., & O'Neill, J. (2018). Using Computer-Based Assessment and Feedback: Meeting the Needs of Digital Natives in the Digital Age. International Journal of Teacher Education and Professional Development (IJTEPD), 46 - 71 (25). https://doi.org/10.4018/IJTEPD.2018070104

This article describes how assessment and feedback represent two key factors that affect students’ learning. Using e-assessment with prompt e-feedback reduces the gap between present and desired performance and is considered to be a reflexive and dyn... Read More about Using Computer-Based Assessment and Feedback: Meeting the Needs of Digital Natives in the Digital Age.

Do Board CSR Strategy and Orientation Influence Corporate Environmental Disclosures of UK firms. (2017)
Journal Article
Helfaya, E., & Moussa, T. (2017). Do Board CSR Strategy and Orientation Influence Corporate Environmental Disclosures of UK firms. Business Strategy and the Environment, 26(8), 1061-1077. https://doi.org/10.1002/bse.1960

The environmental implications of corporate economic activities have led to growing demands for firms and their boards to adopt sustainable strategies and to disseminate more useful information about their activities and impacts on environment. This... Read More about Do Board CSR Strategy and Orientation Influence Corporate Environmental Disclosures of UK firms..