Professor Yusuf Karbhari

Articles

• Yang, X., Hassan, A. F. S. and Karbhari, Y. 2024. Can good ESG performance help companies resist external shocks?. Investment Analysts Journal (10.1080/10293523.2024.2430831)
• Karbhari, Y., Benamraoui, A. and Hassan, A. F. S. 2024. Sharia boards, managerial strategies and governance practices in Islamic banks: a Goffmanesque discourse. Accounting, Auditing & Accountability Journal 37(4), pp. 1069-1095. (10.1108/AAAJ-07-2017-3037)
• Asutay, M., Febriyan Aziz, P., Indrastomo, B. S. and Karbhari, Y. 2023. Religiosity and charitable giving on investors' trading behaviour in the Indonesian Islamic stock market: Islamic vs market logic. Journal of Business Ethics 188, pp. 327-348. (10.1007/s10551-023-05324-0)
• Benamraoui, A., Alwardat, Y. A. and Karbhari, Y. 2022. Examining the UK public sector VFM audit expectations gap: Evidence from the informed. International Journal of Accounting, Auditing and Performance Evaluation 18(1), pp. 61-88. (10.1504/IJAAPE.2022.123307)
• Mergaliyev, A., Asutay, M., Avdukic, A. and Karbhari, Y. 2021. Higher ethical objective (Maqasid al-Shari'ah) augmented framework for Islamic banks: assessing ethical performance and exploring its determinants. Journal of Business Ethics 170, pp. 797-834. (10.1007/s10551-019-04331-4)
• Alam, M. K., Karbhari, Y. and Rahman, M. D. 2021. Adaptation of new institutional theory in Shariah governance practice, structure and process. Asian Journal of Business Environment 11(1), pp. 5-15. (10.13106/jbees.2021.vol11.no1.5)
• Hassan, A. F. S., Karbhari, Y. and Ahmed, H. 2021. Central bank regulation, religious governance and standardisation: Evidence from Malaysian Islamic banks. International Journal of Business Governance and Ethics 15(1), pp. 61-80. (10.1504/IJBGE.2020.10028589)
• Benamraoui, A., Boukrami, E., Dafgard, C. and Karbhari, Y. 2020. An empirical investigation of the regulatory and non-regulatory challenges of UK Islamic retail banking. Journal of Islamic Business Management 10(2), pp. 303-322. (10.26501/jibm/2020.1002-002)
• Karbhari, Y., Alam, M. K. and Rahman, M. M. 2020. Relevance of the application of institutional theory in Shariah governance of Islamic banks. PSU Research Review 5(1), pp. 1-15. (10.1108/PRR-05-2020-0015)
• Karbhari, Y., Sitangang, P., Matemilola, B. and Ariff., M. 2020. Audit quality and real earnings management: Evidence from the UK manufacturing sector. International Journal of Managerial Finance 16(2), pp. 165-181. (10.1108/IJMF-03-2018-0095)
• Ahmed, H., Ariffin, F. A. T., Karbhari, Y. and Shafi, Z. 2019. Diverse accounting standards on disclosures of Islamic financial transactions: Prospects and challenges in narrowing gaps. Accounting, Auditing and Accountability Journal 32(3), pp. 866-896. (10.1108/AAAJ-10-2015-2266)
• Fahmi Sheikh Hassan, A., Fazuli Mamat, A., Karbhari, Y. and Har Sani Mohamad, M. 2018. Assessing audit committee effectiveness of a government statutory body: A case study of the Inland Revenue Board of Malaysia. International Journal of Economics and Management 12(S2), pp. 401-411.
• Haridan, N. M., Hassan, A. F. S. and Karbhari, Y. 2018. Governance, religious assurance and Islamic banks: Do Shariah boards effectively serve?. Journal of Management and Governance 22(4), pp. 1015-1043. (10.1007/s10997-018-9418-8)
• Karbhari, Y., Muye, I., Hassan, A. F. S. and Elnahass, M. 2018. Governance mechanisms and efficiency: Evidence from an alternative insurance (Takaful) market. Journal of International Financial Markets, Institutions and Money 56, pp. 71-92. (10.1016/j.intfin.2018.02.017)
• Karbhari, Y., Sheikh Hassan, A. F., Mamat, A. F. and Mohamad, M. H. S. 2018. Assessing audit committee effectiveness of a government statutory body: Evidence from the Inland Revenue Board of Malaysia. International Journal of Economics and Management 12(S2), pp. 401-411.
• Karbhari, Y., Al-Ahmadi, H., Hassan, A. and Nahar, H. S. 2017. Unravelling Shariah audit practice in Saudi Islamic banks. International Journal of Economic Research 14(15), pp. 255-269.
• Karbhari, Y. 2015. Emerging Sukuk markets. JKAU: Islamic Economics 28(2), pp. 237-248. (10.4197/Islec.28-2.9)
• Hu, Y. Y. and Karbhari, Y. 2015. Incentives and disincentives of corporate environmental disclosure: Evidence from listed companies in China and Malaysia. Thunderbird International Business Review 57(2), pp. 143-161. (10.1002/tie.21678)
• Zhao, Y., Kanungo, R. and Karbhari, Y. 2015. Do acquirers' gain? evidence from the Chinese and UK consumer product and services market. Investment Management and Financial Innovations 12(3), pp. 64-72.
• Ashikin Mohd Saat, N., Karbhari, Y., Heravi, S. and Nassir, A. M. 2011. Effective oversight role of board of directors: The case of listed firms on Bursa Malaysia. World Review of Business Research 1(1), pp. 231-245.
• Mohd Saat, N. A., Karbhari, Y., Heravi, S. and Md Nassir, A. 2011. Effective oversight roles of board of directors - The case of listed firms on Bursa Malaysia. World Review of Business Research 1(1), pp. 231-245.
• Mohiuddin, M. and Karbhari, Y. 2010. Audit committee effectiveness: A critical review.. Journal of Business and Economics 9(1), pp. 97-125.
• Sori, Z. M., Karbhari, Y. and Mohamad, S. 2010. Commercialisation of an accounting profession: the case on non-audit services.. International Journal of Economics and Mnaagement 4(2), pp. 212-242.
• Mohammad, M. H. S. and Karbhari, Y. 2009. Accounting reforms in Malaysian central government. Indonesian Management Accounting Journal
• Sori, Z. M., Ramadili, S. M. and Karbhari, Y. 2009. Audit committee and auditor independence: Bankers' perception. International Journal of Economics and Management 3(2), pp. 1823-1836.
• Karbhari, Y. and Al-Razeen, A. R. 2007. An Empirical Investigation into the Importance, Use, and Technicality of Saudi Corporate Information. Advances in International Accounting 20, pp. 55-74. (10.1016/S0897-3660(07)20003-0)
• Mellett, H., Peel, M. and Karbhari, Y. 2007. Audit fee determinants in the UK university sector. Financial Accountability and Management 23(2), pp. 155-188.
• Mellett, H. J., Peel, M. J. and Karbhari, Y. 2007. Audit Fee Determinants in the UK University Sector. Financial Accountability & Management 23(2), pp. 155-188. (10.1111/j.1468-0408.2007.00424.x)
• Karbhari, Y., Sori, Z. M. and Nassir, A. M. 2007. Auditor appointment, rotation and independence: Some evidence from Malaysia. The ICFAI Journal of Audit Practice 4(1), pp. 7-27.
• Karbhari, Y. and Sori, Z. M. 2007. Prediction of corporate financial distress: Evidence from Malaysian listed firms during the Asian financial crisis. Research in Accounting in Emerging Economies 7, pp. 329-346.
• Karbhari, Y., Sori, Z. M. and Hamid, M. A. A. 2007. The impact of regulatory sanctions to auditor independence: Some evidence from Malaysia. The ICFAI Journal of Audit Practice 4(3), pp. 29-49.
• Al-Muharami, S., Matthews, K. and Kharbari, Y. 2006. Market Structure and Competitive Conditions in the Arab GCC Banking System. Journal of Banking & Finance 30(12), pp. 3487-3501., article number: 10.1016/j.jbankfin.2006.01.006. (10.1016/j.jbankfin.2006.01.006)
• Zulkarnain, M. S. and Karbhari, Y. 2006. A study of audit committee requirements and compliance: The Malaysian experience. Journal of Audit Practice 3(4), pp. 35-46.
• Karbhari, Y. and Mokhtar, M. Z. 2005. Company financial performance and ISO 9000 registration: Evidence from Malaysia. Asia Pacific Business Review 11(3), pp. 349-367. (10.1080/13602380500068441)
• Karbhari, Y., Naser, K. and Shahin, Z. 2004. Problems and challenges facing the Islamic banking system in the West: The case of the UK. Thunderbird International Business Review 46(5), pp. 521-543. (10.1002/tie.20023)
• Karbhari, Y. and Kanungo, R. P. 2004. Are managers myopic? Evidence from take overs. Accountants Today (Journal of the Malaysian Institute of Accountants) 17(4), pp. 20-22.
• Karbhari, Y. and Kanungo, R. P. 2004. Corporate Restructuring, Firm Performance and Value: An Agency Perspective. Accountants Today (Journal of the Malaysian Institute of Accountants) 17(3), pp. 18-21.
• Al-Razeen, A. and Karbhari, Y. 2004. Users' perception of corporate information in Saudi Arabia: An empirical analysis. International Journal of Commerce and Management 14(3/4), pp. 41-57. (10.1108/10569210480000183)
• Karbhari, Y., Sori, Z. M. and Mohamad, S. 2004. Shareholder wealth effects and corporate name change: evidence from Malaysia. Journal of Corporate Ownership and Control 2(1), pp. 38-49.
• Karbhari, Y., Sori, Z. M. and Mohamad, S. 2004. Shareholder wealth and corporate name change: Evidence from Malaysia. Corporate Ownership & Control 2(1), pp. 38-49. (10.22495/cocv2i1p3)
• Al-Razeen, A. and Karbhari, Y. 2004. Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports. Managerial Auditing Journal 19(3), pp. 351-360. (10.1108/02686900410524364)
• Naser, K., Karbhari, Y. and Mokhtar, M. Z. 2004. Impact of ISO 9000 registration on company performance: Evidence from Malaysia. Managerial Auditing Journal 19(4), pp. 509-516. (10.1108/02686900410530510)
• Al-Razeen, A. and Karbhari, Y. 2004. Annual corporate information: importance and use in Saudi Arabia. Managerial Auditing Journal 19(1), pp. 117-133. (10.1108/02686900410509910)
• Dahya, J., Karbhari, Y., Xiao, J. Z. and Yang, M. 2003. The Usefulness of the Supervisory Board Report in China. Corporate Governance An International Review 11(4), pp. 308-321. (10.1111/1467-8683.00329)
• Karbhari, Y. and Sori, Z. M. 2003. Corporate governance structures in Malaysia. The Alliance: Quarterly Bulletin of the Alliance of Company Secretaries of Malaysia
• Karbhari, Y. and Sori, Z. M. 2003. Islamic banking in the west: The challenge ahead.. Accountant Nasional, Journal of the Institute of Accountants
• El-Ebaishi, M., Karbhari, Y. and Naser, K. 2003. Empirical Evidence on the Use of Management Accounting Techniques in a Sample of Saudi Manufacturing Companies. International Journal of Commerce and Management 13(2), pp. 74-101. (10.1108/eb047467)
• Dahya, J., Karbhari, Y. and Xiao, J. Z. 2002. The supervisory board in Chinese listed companies: problems, causes, consequences and remedies. Asia Pacific Business Review 9(2), pp. 118-137. (10.1080/713999187)
• Naser, K., Al-Khatib, K. and Karbhari, Y. 2002. Empirical Evidence on the Depth of Corporate Information Disclosure in Developing Countries: The Case of Jordan. International Journal of Commerce and Management 12(3/4), pp. 122-155. (10.1108/eb047456)
• Pendlebury, M. W. and Karbhari, Y. 1998. Resource accounting and executive agencies. Public Money and Management 18(2), pp. 29-33. (10.1111/1467-9302.00112)
• Pendlebury, M. and Karbhari, Y. 1997. Management and accounting developments in executive agencies. Financial Accountability and Management 13(2), pp. 117-138. (10.1111/1468-0408.00030)
• Jones, M. J. and Karbhari, Y. 1996. Auditor's reports: A six country comparison. Advances in International Accounting 53, pp. 128-157.
• Pendlebury, M. W., Jones, R. and Karbhari, Y. 1994. Developments in the accountability and financial reporting practices of executive agencies. Financial Accountability and Management 10(1), pp. 33-46. (10.1111/j.1468-0408.1994.tb00224.x)
• Karbhari, Y. and Pendlebury, M. W. 1992. Accounting for executive agencies in the UK government. Financial Accountability & Management 8(1), pp. 35-48. (10.1111/j.1468-0408.1992.tb00359.x)
• Karbhari, Y. 1992. Executive agencies in the UK Government. Journal of Industrial Affairs

Book sections

• Muye, I., Hasan, A. and Karbhari, Y. 2024. The rise of Islamic Insurance (Takaful) and impact on economic growth: A multi-country study. In: Taghizadeh, F. et al. eds. Islamic Financial Markets and Institutions: Challenges, Financial Stability, and Inclusivity. Springer nature
• Karbhari, Y., Sori, Z. M. and Turmin, S. Z. 2015. Does provision of non audit services threaten perceived auditor independence. In: Osman, M. et al. eds. Selected Studies in Accounting and Finance. Serdang, Malaysia: UPM Press, pp. 6-19.
• Karbhari, Y., Sori, Z. and Turmin, S. 2015. Perceptions of auditor independence: The case of provision of non-audit services. In: Turmin, S. et al. eds. Issues in Contemporary Accounting and Finance. UPM Press, pp. 85-109.
• Karbhari, Y., Abdeldayem, M. and Sori, Z. M. 2015. The financial and operating performance of privatised companies: Some further evidence based on Egyptian data. In: Osman, A., Turmin, S. Z. and Sori, Z. M. eds. Selected Studies in Accounting and Finance. UPM Press, pp. 83-98.
• Karbhari, Y., Sori, Z. M. and Shamser, A. 2006. Auditor reputation and auditor independence: evidence from an emerging market. In: Neelan, M. H. ed. Focus on Finance and Accounting Research. Nova Science Publisher, pp. 103-116.

Books

• Karbhari, Y., Ngalim, S. and Selamat, A. eds. 2018. Issues in contemporary accounting research: Setting a future research agenda. University Putra Malaysia Press.

Conferences

• Karbhari, Y. and Mohamad, M. H. S. 2007. The impact of the modified budgeting systems (MBS) on performance measurement in Malaysian central government organisations. Presented at: Performance Measurement and Control Conference, Nice, France, 26-28 September 2007.
• Stiles, D. R., Karbhari, Y. and Mohammad, M. H. S. 2006. Actionable knowledge in an emerging context: New public financial management in Malaysian agencies. Presented at: 2006 Academy of Management (AOM) Annual Meeting, Atlanta, GA, USA, 11-16 August 2006.

Monographs

• Nazli, N., Yuan, Y. and Karbhari, Y. 2010. Environmental reporting practices in Malaysia and China. Project Report. Malaysia: Malaysian Institute Accountants.
• Karbhari, Y. and Pendlebury, M. 2007. The impact of the Executive Agencies Programme on accounting, accountability and effectiveness.. Project Report. ACCA.
• Sori, Z. M., Mohamad, S. and Karbhari, Y. 2006. Perceived auditor independence and size of audit firm. Working paper. Malaysia: Universiti Putra Malaysia. Available at: http://econmail.upm.edu.my/staffpaper/sp0052006.pdf
• Sori, Z. M., Mohamad, S. and Karbhari, Y. 2006. Auditor reputation and auditor independence: Evidence from an emerging market. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=895484
• Sori, Z. M. and Karbhari, Y. 2006. Auditor reputation and auditor independence in an emerging market. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=876411
• Sori, Z. M. and Karbhari, Y. 2006. Audit committee and auditor independence: Some evidence from Malaysia. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=876410
• Karbhari, Y., Sori, Z. M. and Aziah, A. K. 2006. Auditing implications for corporate governance in Malaysia. [Unknown].
• Sori, Z. M. and Karbhari, Y. 2006. Audit, non-audit services and auditor independence. Discussion Paper. Malaysia: Universiti Putra Malaysia. Available at: http://econmail.upm.edu.my/staffpaper/sp0032006.pdf
• Sori, Z. M. and Karbhari, Y. 2005. The impact of selected corporate governance programmes to auditor independence: Some evidence from Malaysia. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=871139
• Sori, Z. M. and Karbhari, Y. 2005. Non-audit services and auditor independence: Some evidence from Malaysia. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=871137
• Sori, Z. M. and Karbhari, Y. 2005. Auditor appointment, rotation and independence: Some evidence from Malaysia. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=871140
• Sori, Z. M. and Karbhari, Y. 2005. The impact of regulatory sanctions to auditor independence: Some evidence from Malaysia. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=871141
• Karbhari, Y., Sori, Z. M. and Mohamad, S. 2004. Shareholder wealth effects and corporate name change: Evidence from Malaysia. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=596184
• Karbhari, Y. and Sori, Z. M. 2004. Prediction of corporate financial distress: Evidence from Malaysian listed firms during the Asian financial crisis. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=596607
• Sori, Z. M. and Karbhari, Y. 2004. The wealth effect of announcement of audit committee formation: Evidence from Malaysian listed firms. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=596181
• Sori, Z. M. and Karbhari, Y. 2004. Bankruptcy prediction during the IMF crisis: Evidence from Malaysian listed industrial companies. Working paper. Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=596183
• Karbhari, Y. and Pendlebury, M. 1995. Management accounting in UK Government. Project Report. Ottawa, Canada: University of Ottawa.
• Jones, M. J. and Karbhari, Y. 1994. Auditors reports': A six-country comparison. Working paper. Cardiff: Cardiff Business School Discussion Paper.

• Ahmed, H., Ariffin, F. A. T., Karbhari, Y. and Shafi, Z. 2019. Diverse accounting standards on disclosures of Islamic financial transactions: Prospects and challenges in narrowing gaps. Accounting, Auditing and Accountability Journal 32(3), pp. 866-896. (10.1108/AAAJ-10-2015-2266)
• Haridan, N. M., Hassan, A. F. S. and Karbhari, Y. 2018. Governance, religious assurance and Islamic banks: Do Shariah boards effectively serve?. Journal of Management and Governance 22(4), pp. 1015-1043. (10.1007/s10997-018-9418-8)
• Karbhari, Y., Muye, I., Hassan, A. F. S. and Elnahass, M. 2018. Governance mechanisms and efficiency: Evidence from an alternative insurance (Takaful) market. Journal of International Financial Markets, Institutions and Money 56, pp. 71-92. (10.1016/j.intfin.2018.02.017)
• Karbhari, Y., Al-Ahmadi, H., Hassan, A. and Nahar, H. S. 2017. Unravelling Shariah audit practice in Saudi Islamic banks. International Journal of Economic Research 14(15), pp. 255-269.
• Hu, Y. Y. and Karbhari, Y. 2015. Incentives and disincentives of corporate environmental disclosure: Evidence from listed companies in China and Malaysia. Thunderbird International Business Review 57(2), pp. 143-161. (10.1002/tie.21678)
• Zhao, Y., Kanungo, R. and Karbhari, Y. 2015. Do acquirers' gain? evidence from the Chinese and UK consumer product and services market. Investment Management and Financial Innovations 12(3), pp. 64-72.