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Author

M. Elnasry

2 papers indexed here

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Open access Sep 2026

Audit committee characteristics, corporate environmental sustainability and earnings management strategy: An empirical study of Saudi Arabia-listed companies

This study aimed to explore the link between audit committee (AC) characteristics and earnings management (EM) in Saudi listed companies and assess the effect of corporate environmental sustainability (assessed using corporate social responsibility (CSR)-related measures) on the relationship between the two. The study...

E. Al-Matari, Hisham Mohamed Misbah, F. Haidar et al. · 1 citation
Open access 2026

The impact of cybersecurity governance on reducing cloud accounting risks: A study of Saudi companies listed on the financial market

The rapid adoption of cloud computing has revolutionized the accounting and auditing sectors by offering unprecedented scalability and operational efficiency. In the context of Saudi Arabia's Vision 2030, the shift to cloud is a cornerstone of national digital transformation. Yet, this transition exposes sensitive fina...

A. Musa, Mahir Mohammed Sharif, M. Elnasry et al. · 0 citations

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