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Hela Borgi
Affiliation : Princess Nourah bint Abdulrahman University
- 6Publications (affiliation in Saudi Arabia)
- 37Total publications
- 919Citations
- 15h-index
Research profile
Hela Borgi has 6 indexed publications (2017–2025). Their work appears mainly in “Sustainability”, “Journal of Accounting & Organizational Change” and “Journal of Financial Regulation and Compliance”. Their most cited article, “The effect of audit committee characteristics on compliance with IFRS for related party disclosures” (2017), has been cited 83 times. 3 of these publications date from the last three years of activity. Their work is co-authored with at least 2 researchers, including institutions in Tunisia.
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Create my free profile Add my publicationsResearch areas
- Auditing, Earnings Management, Governance
- Environmental Sustainability in Business
- Financial Reporting and XBRL
- Corporate Social Responsibility Reporting
- Corporate Governance and Financial Management
Publications (6)
- The role of AI adoption in transforming the accounting profession: a diffusion of innovations theory approach
- Environmental Change and Inclusive Finance: Does Governance Quality Matter for African Countries?
- Correction: Borgi et al. Environmental Change and Inclusive Finance: Does Governance Quality Matter for African Countries? Sustainability 2023, 15, 3533
- Compliance level with IFRS disclosure requirements across 12 African countries: do enforcement mechanisms matter?
- Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter
- The effect of audit committee characteristics on compliance with IFRS for related party disclosures
Publication venues
- Sustainability × 2
- Journal of Accounting & Organizational Change × 1
- Journal of Financial Regulation and Compliance × 1
- International Journal of Accounting Auditing and Performance Evaluation × 1
- Managerial Auditing Journal × 1
Publications per year
- 20251
- 20232
- 20211
- 20201
- 20171
Collaborations
Partner institutions : University of Sfax · Institut Supérieur de Gestion de Tunis
Co-authors’ countries : Tunisia
Co-authors
Bibliographic data from OpenAlex (open database).
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