الأبحاث المنشورة

The Micro-Foundations of Sustainability Reporting: A Self-Determination Theory on ISSB Implementation

Benhayoun, I. (2026). Business Strategy and the Environment.

doi.org/10.1002/bse.71490↗

Of Mimicry and Use in Sustainability Reporting: A Multi-Method Analysis of ISSB Adoption Intention in Morocco

Benhayoun, I. (2026). Corporate Social Responsibility and Environmental Management.

doi.org/10.1002/csr.70965↗

From seeds to standards: how IFRS cultivates ISSB adoption in emerging economies – an SEM-ANN analysis through an institutional perspective in Morocco

Benhayoun, I. (2026). Meditari Accountancy Research.

doi.org/10.1108/MEDAR-10-2024-2694↗

Implementing IFRS for SMEs in practice: technical challenges from a Moroccan company

Benhayoun, I. (2026). Journal of Financial Reporting and Accounting.

doi.org/10.1108/JFRA-02-2026-0157↗ ورقة مهنية

Why Firms Intend to Adopt ISSB Standards Before Regulation: Evidence From an Emerging Muslim-Majority Economy

Benhayoun, I., Hussainey, K., Zejjari, I. (2026). Business Strategy and the Environment.

doi.org/10.1002/bse.70856↗

Investigating micro-level determinants of IFRS for SMEs prospective adoption in emerging economies – evidence from Morocco

Benhayoun, I., Zejjari, I. (2026). Journal of Accounting in Emerging Economies, 16(4), 720–749.

doi.org/10.1108/JAEE-06-2024-0283↗

IFRS adoption and fraud risk in an emerging economy: multi-method evidence from Morocco

Benhayoun, I., Hmidani, I., Nezar, N. (2026). Journal of Financial Reporting and Accounting.

doi.org/10.1108/JFRA-09-2025-0743↗

Innovation Systems for Sustainable and Inclusive Development: How Business Capabilities and Infrastructure Shape National Innovation Outcomes

R’biaa, O., Benhayoun, I. (2026). Sustainable Development.

doi.org/10.1002/sd.71620↗

Emerging Technologies and Organizational Accountability in Sustainability: A Systematic Literature Review

Sassioui, A., Benzaid, Y., Benhayoun, I. (2026). Sustainability, 18(9), 4172.

doi.org/10.3390/su18094172↗

Escaping the Mono-Artisan Trap: Organisational Failure, Value Capture and Export Underperformance in Morocco’s Leather Sector

Idrissi, M., El Maftah, M., Benhayoun, I. (2026). Sustainable Development.

doi.org/10.1002/sd.71179↗

Blockchain research in accounting and auditing through bibliometric and science mapping analysis

Tahat, Y., Benhayoun, I., Zejjari, I., AlMi’ani, M., Hassanein, A. (2026). Discover Sustainability.

doi.org/10.1007/s43621-026-04852-9↗

Accounting fraud as ethical failure: governance, culture and moral accountability in a Muslim-majority context

Benhayoun, I., Mokhchani, A., Chibani, M., El Oubani, A. (2026). Journal of Islamic Accounting and Business Research.

doi.org/10.1108/JIABR-01-2026-0089↗

Lexicometric and Sentiment-Based Insights into Risk Allocation: A Qualitative Study of Moroccan Public-Private-Partnerships Projects

Benarbi, M.A., Benhayoun, I. (2026). Journal of Risk and Financial Management, 19(1), 30.

doi.org/10.3390/jrfm19010030↗

CEO excess compensation and accounting conservatism nexus: The governance role of family ownership in French firms

Alqatan, A., Aguir, A., Jasem, Y., Benhayoun, I. (2026). Corporate Board: Role, Duties and Composition, 22(2), 73–85.

doi.org/10.22495/cbv22i2art6↗

Readiness for artificial intelligence adoption by auditors in emerging countries – a PLS-SEM analysis of Moroccan firms

Benhayoun, I., Bougrine, S., Sassioui, A. (2025). Journal of Financial Reporting and Accounting, 23(4), 1486–1508.

doi.org/10.1108/JFRA-07-2024-0448↗

Adoption of ISSB standards in emerging markets – insights from Moroccan companies’ organizational readiness

Benhayoun, I., El Amrani, M., Barhdadi, A., Azzaoui, W. (2025). Journal of Financial Reporting and Accounting.

doi.org/10.1108/JFRA-07-2024-0468↗

Predicting the determinants of consumer’s intention to boycott surrogate Israeli products – evidence on nonlinear relationships from Morocco

Zejjari, I., Benhayoun, I. (2025). Journal of Islamic Marketing, 16(10), 2806–2836.

doi.org/10.1108/JIMA-02-2024-0096↗

The use of artificial intelligence to advance sustainable supply chain: retrospective and future avenues explored through bibliometric analysis

Zejjari, I., Benhayoun, I. (2024). Discover Sustainability, 5, 174.

doi.org/10.1007/s43621-024-00364-6↗

Exploring firm and individual-level determinants of IFRS for SMES adoption in Morocco, a diffusion of innovations’ perspective

Benhayoun, I., Zejjari, I. (2024). Cogent Business & Management, 11(1), 2374879.

doi.org/10.1080/23311975.2024.2374879↗