Issam Benhayoun

Publications

Published research

19 articles in international peer-reviewed journals, 14 of them in Q1 journals, and four books, including one with Routledge.

Articles

19 articles14 in Q1 journals2024–2026

SJR quartiles for the year of publication. Each DOI opens the article on the publisher’s site.

2026 14 articles

  1. Q1

    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

  2. Q1

    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

  3. Q1

    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

  4. Q1

    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 Practitioner paper

  5. Q1

    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

  6. Q1

    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

  7. Q1

    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

  8. Q1

    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

  9. Q1

    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

  10. Q1

    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

  11. Q1

    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

  12. Q2

    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

  13. Q2

    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

  14. Q3

    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

2025 3 articles

  1. Q1

    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

  2. Q1

    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

  3. Q2

    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

2024 2 articles

  1. Q1

    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

  2. Q2

    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

Books

  • New · 1st edition 2026 · In French

    Pratique de la comptabilité approfondie au Maroc

    Moroccan GAAP and IFRS

    Order the print edition

  • 2nd edition · 2022 · In French

    Pratique de la comptabilité des sociétés au Maroc

    Incorporation, changes in capital, liquidation

    Order the print edition

  • Forthcoming · 1st edition · In English

    Mergers, Acquisitions and Corporate Restructuring

    A Moroccan Accounting, Auditing and Finance Textbook

    Pre-order

  • Routledge · Routledge Studies in Accounting · In English

    International Financial Reporting Standards in the MENA Region

    Adaptation and Application in Morocco

    See the book on Routledge

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