Bassam A Ibrahim
Biographic Data
| ID | 8842268 |
|---|---|
| NAME | Bassam A Ibrahim |
| GIVEN NAMES | Bassam A |
| FAMILY NAME | Ibrahim |
| SIGNATURE | IBRAHIM B A |
| AFFILIATIONS | Department of Business Administration College of Business, Imam Mohammad Ibn Saud Islamic University (IMSIU) Riyadh Saudi Arabia |
| ORCID | 0000-0003-3746-5699 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2026 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
ESG Disclosure and the Cost of Capital Under Institutional Transformation
Whether the financial rewards of environmental, social, and governance (ESG) disclosure documented in developed markets extend to economies that are still constructing their sustainability infrastructure remains an open and theoretically consequential question. This study addresses that question by examining how ESG disclosure relates to the weighted average cost of capital (WACC) among Saudi Arabian listed firms, and whether the Saudi Vision 203…
The Impact of Climate and Economic Policy Uncertainty on U.S. Tourism
This study explores the dynamic interaction between Climate Policy Uncertainty (CPU), Economic Policy Uncertainty (EPU), and the performance of the U.S. tourism sector through a novel multi‐layered analytical framework. Using advanced econometric and machine learning techniques, we examine monthly data spanning 2005 to 2021 across three interrelated dimensions: tourist arrivals, tourism revenues, and stock market performance of tourism firms. Our…
Internal Audit Competency, Audit Function Maturity, and ESG Assurance Engagement
The increasing demand for Environmental, Social, and Governance (ESG) assurance has intensified scrutiny on internal auditors' roles in corporate sustainability efforts. Despite this, limited research examines how Internal Audit Competency (IAC) and Internal Audit Maturity (IAM) influence internal auditors' involvement in ESG assurance. Drawing on the Common Body of Knowledge in internal auditing dataset, this study employs a machine learning app…
No prominent works on this page.
ESG Disclosure and the Cost of Capital Under Institutional Transformation
Whether the financial rewards of environmental, social, and governance (ESG) disclosure documented in developed markets extend to economies that are still constructing their sustainability infrastructure remains an open and theoretically consequential question. This study addresses that question by examining how ESG disclosure relates to the weighted average cost of capital (WACC) among Saudi Arabian listed firms, and whether the Saudi Vision 203…
The Impact of Climate and Economic Policy Uncertainty on U.S. Tourism
This study explores the dynamic interaction between Climate Policy Uncertainty (CPU), Economic Policy Uncertainty (EPU), and the performance of the U.S. tourism sector through a novel multi‐layered analytical framework. Using advanced econometric and machine learning techniques, we examine monthly data spanning 2005 to 2021 across three interrelated dimensions: tourist arrivals, tourism revenues, and stock market performance of tourism firms. Our…
Internal Audit Competency, Audit Function Maturity, and ESG Assurance Engagement
The increasing demand for Environmental, Social, and Governance (ESG) assurance has intensified scrutiny on internal auditors' roles in corporate sustainability efforts. Despite this, limited research examines how Internal Audit Competency (IAC) and Internal Audit Maturity (IAM) influence internal auditors' involvement in ESG assurance. Drawing on the Common Body of Knowledge in internal auditing dataset, this study employs a machine learning app…
Auditing, Earnings Management, Governance (2 works) · Corporate governance (2 works) · Agricultural and Financial Auditing (1 work) · Audit (1 work) · Audit plan (1 work) · Capital market (1 work) · Climate change (1 work) · Control environment (1 work) · Corporate Finance and Governance (1 work) · Corporate Social Responsibility Reporting (1 work)