Accounting, Governance, and Sustainability (AGS) Research Group

About the centre

The Accounting, Governance, and Sustainability (AGS) Research Group brings together the expertise and research strengths of academics in the fields of accounting, governance, and sustainability, creating a platform for impactful research and knowledge exchange. Through our events, including regular seminars and workshops, we engage a wide network of stakeholders—from academics and PhD students to practitioners, policymakers, and industry leaders. By fostering a collaborative environment, we aim to expand our research impact, strengthen ties between academia and industry, and enhance the societal relevance of our work.

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Projects

Find out about the funded projects undertaken by the Accounting, Governance, and Sustainability Research Group 

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Publications

Journal publications

  • Hussien, M., Zalata, A., Alsalami, A. and Kalaji, I. (2026), “Myth or Magic: The Impact of Big 4 Accounting Firms as Compensation Consultants on CEO Pay”, Journal of International Accounting, Auditing and Taxation. Forthcoming.
  • Moussa, T., Krasnikova, N., Postoyeva, M., Hawas, A. and Helfaya, A. (2026), “Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence from the Hospitality and Tourism Industry”, Business Strategy and the Environment, 35(2), 1712–1734. 
  • Allam, A., Elmarzouky, M., Moussa, T., Hawas, A. and Karim, E. (2026), “Digital Disclosure Complexity and Tax Aggressiveness: Insights from U.S. XBRL Filings”, Journal of Accounting Literature. 
  • Elmarzouky, M., Moussa, T., Allam, A. and Shohaieb, D. (2026), “Managing Sustainability Risks in Global Supply Chains: The Role of Multi-Level Governance and Institutional Accountability”, Business Strategy and the Environment. 
  • Hussien, M., Mathew, S. and Phiri, O. 2025. CEO-Employees Pay Ratio, Employees’ Productivity and Firm Performance: Evidence from UK. Corporate Governance: The international journal of business in society. Advanced online publication. 
  • Elmarzouky, M., Moussa, T. and Allam, A. 2025. Cybersecurity disclosure: Board commitment and regulatory impact in the UK. The International Journal of Accounting. Forthcoming.
  • Allam, A., Moussa, T. and Elmarzouky, M. 2024. Examining the relationship between CEO power and modern slavery disclosures: The moderating role of board gender diversity in UK companies. Business Strategy and The Environment, 1–19. 

Conferences and workshops

  • Moussa, T., Khalifa, M., & Elmarzouky, M. The bright side of blockholder diversity: Investor heterogeneity and climate risk disclosure. BAFA, Financial Reporting and Business Communication, University of Glasgow, July2-3, 2026.
  • Moussa, T., Khalifa, M., Elmarzouky, M., & Shaker, R. Do Tournament Incentives Curb Corporate Waste? Stakeholder versus Short-Termism Perspectives, 48th Annual Congress of the European Accounting Association, Prague, Czech Republic, May 27-29, 2026. 
  • Faraji, A., Moussa, T., Hussien, M., and Malki, I., Do Text-Based Biodiversity Disclosures Matter for Stock Returns? Evidence from UK Listed Firms, 48th Annual Conference of the British Accounting and Finance Association, Birmingham, UK, 14–16 April 2026. 
  • Moussa, T., Faraji, A., Hussien, M., and Malki, I., The Effect of Board Demographic and Structural Diversity on Corporate Biodiversity Disclosures: Evidence from the UK, 47th Annual Congress of the European Accounting Association, Roma, Italy, May 28-30, 2025.
  • Faraji, A., Moussa, T. and Hussien, M. 2024 The Effect of Board Demographic and Structural Diversity on Corporate Biodiversity Disclosures: Evidence from the UK, 34th International Congress on Social & Environmental Accounting Research, University of St Andrews.
  • Elmarzouky, M., Moussa, T. and Allam, A. 2024. Cybersecurity disclosure: Board commitment and regulatory impact in the UK, Research Seminars, Kingston University London.

People

  • Dr Temur Makhkamov - Senior Lecturer at WIUT
  • Dr Murtaza Masud Niazi - Associate Dean (Research and Partnerships) School of Business and Economics at WIUT 
  • Dr Andrey Artemenkov- Senior Lecturer at WIUT
  • Dr Ullah Muhammad- Senior Lecturer at WIUT
  • Dr Muhammad Ateeq - Senior Lecturer at WIUT

Doctoral researchers

  • Amani Faraji
  • Obasanjo David Okekunle
  • Yusufjon Polatov - WIUT
  • Fedora Zengouaya

External members

  • Dr Amir Allam - Senior Lecturer in Accounting at Aston University.
  • Dr Mahmoud Elmarzouky - Senior Lecturer in Accounting at the University of St Andrews

Events

There are currently no events. Please check back at a later date or
See our past events.

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Our location

The Accounting, Governance, and Sustainability (AGS) Research Group
Westminster Business School, School of Finance and Accounting, 
35 Marylebone Road, London NW1 5LS

Contact us

Dr Tantawy Moussa

Tel: +44 (0) 20 7911 5000 ext.66804
Email:

Dr Mostafa Hussien

Tel: +44 (0) 20 7911 5000 ext.64660
Email: