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Journal Articles

Expanded audit report and the value relevance of goodwill impairment

Mohamed Elmahgoub, Julia A. Smith, Ahmed A. Elamer, Tarek Abdelfattah

Journal of Accounting Literature 1–28.

https://doi.org/10.1108/JAL-01-2025-0041

Published: 12 February 2026

View article titled, Expanded audit report and the value relevance of goodwill impairment

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Journal Articles

Sustainability champions: the transformative role of internal auditors in ESG assurance – a systematic review and future directions

Mohammed Sheta, Mohamed Nagy Osman, Ahmed A. Elamer

Journal of Accounting Literature 1–41.

https://doi.org/10.1108/JAL-09-2024-0255

Published: 24 September 2025

View article titled, Sustainability champions: the transformative role of internal auditors in ESG assurance – a systematic review and future directions

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Includes: Supplementary data

Journal Articles

Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC

Sara Al-Asmakh, Ahmed A. Elamer, Olayinka Uadiale

Journal of Accounting Literature (2026) 48 (3): 786–815.

https://doi.org/10.1108/JAL-04-2024-0081

Published: 29 August 2024

View article titled, Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC

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