4 Sept 2026
Of Mimicry and Use in Sustainability Reporting: A Multi‐Method Analysis of ISSB Adoption Intention in MoroccoPublisher siteCorporate Social Responsibility and Environmental Management, Corporate Social Responsibility Reporting
Active, last published 2026
In accounting and organizational management
Issam
Benhayoun
Scholar“Research focused on Accounting and Organizational Management and adjacent fields.”
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01 · About the work
What I study
ssam Benhayoun is a researcher working on Accounting and Organizational Management. A fuller summary will appear once they update their profile.
02 · Reach
Publication output and reach
Issam's work has been cited 151 times across 3 active years. Bars show publications per year; the line shows cumulative citation totals across publications first appearing in each year.
03 · Research focus
Topics
Accounting and Organizational Management×12Auditing, Earnings Management, Governance×9Corporate Social Responsibility Reporting×8Environmental Sustainability in Business×5Consumer Behavior in Brand Consumption and Identification×4
04 · Where I am
Affiliations
Affiliation on published researchUniversité Moulay Ismail de Meknes, MoroccoDrawn from the institution listed on this researcher’s published work.
Research themes (UN SDGs)
05 · Selected work
Recent publications
18 works1 Sept 2026Open access1cites
The Micro‐Foundations of Sustainability Reporting: A Self‐Determination Theory on ISSB ImplementationPublisher siteBusiness Strategy and the Environment, Corporate Social Responsibility Reporting
5 Jun 2026Open access
CEO excess compensation and accounting conservatism nexus: The governance role of family ownership in French firmsPublisher siteCorporate Board role duties and composition, Auditing, Earnings Management, Governance
29 May 2026
Implementing IFRS for SMEs in practice: technical challenges from a Moroccan companyPublisher siteJournal of financial reporting & accounting, Auditing, Earnings Management, Governance
21 May 2026
From seeds to standards: how IFRS cultivates ISSB adoption in emerging economies – an SEM-ANN analysis through an institutional perspective in MoroccoPublisher siteMeditari Accountancy Research, Corporate Social Responsibility Reporting
10 May 2026
Escaping the Mono‐Artisan Trap: Organisational Failure, Value Capture and Export Underperformance in Morocco's Leather SectorPublisher siteSustainable Development, Global trade, sustainability, and social impact
22 Apr 2026Open access1cites
Emerging Technologies and Organizational Accountability in Sustainability: A Systematic Literature ReviewPublisher siteSustainability, Ethics and Social Impacts of AI
5 Apr 20262cites
Why Firms Intend to Adopt ISSB Standards Before Regulation: Evidence From an Emerging Muslim‐Majority EconomyPublisher siteBusiness Strategy and the Environment, Corporate Social Responsibility Reporting
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