Al-Asfour, F. (2026). Earnings Management Revisited: A Synthesis of Theory, Evidence, and Measurement from the 100 Most Influential Studies. International Journal of Financial Studies. https://doi.org/10.3390/ijfs14060161

Al-Asfour, F. and Elfedawy, A., 2026. ESG Disclosure and Audit Fees: The Moderating Role of Board Gender Diversity in an Emerging Market Context. Journal of Risk and Financial Management, 19(10), p.761.

Elfedawy, A., & Al-Asfour, F. (2026). How digital transformation shapes accounting conservatism: evidence from Egypt. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-05-2025-0360

Al-Asfour, F. (2026). Taxing the Untouchable: Comparative Enforcement Challenges in the Digital Economy. World Tax Journal. 18 (4), https://doi.org/10.59403/zzfdya

Al-Asfour, F. (2026). Integrating Zakat into Modern Fiscal Policies: Challenges, Opportunities, and Theological Foundations. Journal of the General Secretariat of Zakat, Tax and Customs Committees. https://sjournals.sdl.edu.sa/Publication/detail-Publication/34405914

Al-Asfour, F. (2026). Is It Ethical to Earmark Taxes? Contributions to Finance and Accounting. https://link.springer.com/book/9783032267849

Al-Asfour, F. (2026). The Ethics of Exit Taxes: Balancing State Interests and Individual Freedom. Contributions to Finance and Accounting. https://link.springer.com/book/9783032267849

Al-Asfour, F. (2025). Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: Evidence from the GCC Islamic Banking Sector (2000–2024). Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.70124

Al-Asfour, F. (2025). Decoding CSR: synthesis of top 100 studies and their influence on business and stakeholder dynamics. SN Business & Economics. https://doi.org/10.1007/s43546-025-00832-9

Al-Asfour, F., & McGee, R. W. (2024). Tax Evasion and Tax Compliance: What Have We Learned from the 100 Most Cited Studies? In The Ethics of Tax Evasion, Volume 2: New Perspectives in Theory and Practice. Springer.

Al-Asfour, F. (2024). Reevaluating Ethical Justifications for Discriminatory Tax Rates in the Global Economy. Journal of Accounting, Ethics & Public Policy, 25(2). https://doi.org/10.60154/JAEPP.2024.V25N2P15

Alasfour, F., Jaara, B. O., & Abusaleem, K. (2024). Dividend Payout Policy of the Islamic and Conventional Banks in the Gulf Cooperation Council (GCC) Countries. Migration Letters, 21(4).

Al-Asfour, F., & Abu Saleem, K. (2023). Tax Ethics and Tax Compliance: Evidence from Emerging Markets. Corporate Governance and Organizational Behavior Review, 7(4). https://doi.org/10.22495/cgobrv7i4p11

Alasfour, F. (2019). Costs of Distrust: The Virtuous Cycle of Tax Compliance in Jordan. Journal of Business Ethics, 155(1). https://doi.org/10.1007/s10551-017-3473-y

Alasfour, F., & Dahmash, F. (2019). The Determinants of Capital Structure: The Levant versus Gulf Cooperation Council Firms. Afro-Asian Journal of Finance and Accounting, 9(2). https://doi.org/10.1504/AAJFA.2019.099486

Alasfour, F., Samy, M., & Bampton, R. (2016). The determinants of tax morale and tax compliance: Evidence from Jordan. Advances in Taxation, 23. https://doi.org/10.1108/S1058-749720160000023005